会计英语第11章习题

Chapter11Teammembers:苏悦廖家玮赵蝶刘倩岚李文慧1.Anexampleofacashflow（现金流量）fromanoperatingactivity（经营活动）is:d经营活动中产生现金流量的例子是：a.Receiptofcashfromthesaleofstock.出售股票的收入。（投资活动）b.Receiptofcashfromthesaleofbonds.出售债券的收入。（投资活动）c.Paymentofcashfordividends.红利的支出。（融资活动）d.Receiptofcashfromcustomersonaccount.顾客预付的收入。（经营活动）01020403ReceiptofcashfromthesaleofequipmentReceiptofcashfromthesaleofstockPaymentofcashtoacquiretreasurystockPaymentofcashfromdividends2.Aexampleofacashflowfromaninvestingactivityis?ABCDAB筹资活动筹资活动3.Anexampleofacashflowfromafinancingactivityis：筹资活动产生的现金流量的例子是：a.Receiptofcashfromcustomersonaccount.从客户那里收到现金。（经营活动）b.Receiptofcashfromthesaleofequipment.出售设备得到现金。（投资活动）c.Paymentofcashfordividends.支付现金股息。（筹资活动）d.Paymentofcashtoacquireland.用现金购买土地。（投资活动）C4.Whichofthefollowingmethodsofreportingcashflowfromoperatingactivitiesadjustsnetincomeforrevenuesandexpensesnotinvolvingthereceiptorpaymentofcash?下列报告经营活动现金流量的方法中，是根据收入与费用得出的净利润去调整而不涉及现金的收付与支付的是？A、Directmethod直接法B、Purchasemethod购买法C、Reciprocalmethod交互分配法D、Indirectmethod间接法DPurchasemethod购买法，亦称购受法，企业购买业务会计处理方法之一。把购买企业获取被并企业净资产的行为视为资产交易行为，即将企业合并视为购买企业以一定的价款购进被并企业的机器设备、存货等资产项目，同时承担该企业的所有负债的行为，从而按合并时的公允价值计量被并企业的净资产，将投资成本（购买价格）超过净资产公允价值的差额确认为商誉的会计方法。Reciprocalmethod交互分配法，是对各辅助生产车间的成本费用进行交互和对外两次分配的一种辅助生产费用的分配方法。5.Thenetincomereportedontheincomestatementfortheyearwas$55000,anddepreciationoffixedassetsfortheyearwas$22000.Thebalancesofthecurrentassetandcurrentliabilityaccountsatthebeginningandendoftheyearareasfollows:EndBeginning△=End▬BeginningCash$65000$70000Accountsreceivable10000090000＋10000Inventories145000150000－5000Prepaidexpenses75008000－500Accountspayable(Merchandisecreditors)5100058000－7000Thetotalamountreportedforcashflowsfromoperatingactivitiesinthestatementofcashflows,usingtheindirectmethod,is:C55000折旧+22000-10000+5000+500-7000=65500Whatisa‘PrepaidExpense’?Aprepaidexpenseisatypeofassetthatarisesonabalancesheetasaresultofbusinessmakingpaymentsforgoodsandservicestobereceivedinthenearfuture.Whileprepaidexpensesareinitiallyrecordedasassets,theirvalueisexpensedovertimeasthebenefitisreceivedontotheincomestatement,becauseunlikeconventionalexpenses,thebusinesswillreceivesomethingofvalueinthenearfuture.Thanksforyourlistening