会计专业英语复习题答案

《会计专业英语》复习题参考答案KeystoExercisesLesson1WordandTermStudy1.e2.d3.a4.c5.bReviewExercises&ProblemsA.1.F2.F3.T4.F5.FB.(略)C.参考译文：由一人拥有和控制的企业被称为个人独资企业。这种企业形式比较简单，而且通常投资额较小。个人独资企业的所有者对企业内所有的事务制定决策并拥有企业的全部利润。合伙企业是由两个或以上的人（合伙人）共同拥有和控制的企业组织形式。一般在合伙企业中，每个合伙人对企业债务都承担无限责任。同时，合伙企业的寿命也是有限的，企业可能因为某个合伙人死亡或退休而终止。公司是依照法律规定成立的独立法人组织。公司由股东拥有，股东通过购买公司的股份为公司提供资本。股东个人对公司的债务不承担无限责任。大多数公司的经营业务由股东选出的董事会实施控制。Lesson2WordandTermStudy1.d2.c3.e4.b5.f6.aReviewExercises&ProblemsA.1.F2.T3.F4.F5.FC.参考译文：在会计恒等式中，资产必须等于负债和所有者权益之和。因为债权人的财产要求权在企业清算时是优先于所有者支付的，所以在会计基本等式中，负债是排列在所有者权益前面的。会计恒等式适用于所有的经济实体，无论其大小、业务性质或组织形式。该等式适用于小型私人经济实体，如街边的杂货店，同样也适用于大公司。这一等式为记录和总结企业的经济活动提供了基本框架。Lesson3WordandTermStudy1.c2.e3.d4.b5.aReviewExercises&ProblemsA.1.d2.b3.c4.c5.cB.2.Eachtransactionmustbeenteredintwoormoreaccountswithequaldebitandcreditamounts.Thenormalbalancesofthethreeaccountgroupsareasfollows:AccountgroupNormalBalanceAssetsDebitLiabilitiesCreditOwner’sequityCreditC.CaseProblem1.(1)June2AssetaccountdebitedandOwner’sequityaccountcredited.5Anassetaccountdebited,anotherassetaccountcredited.7Anassetaccountdebited,aliabilityaccountcredited.15Anassetaccountdebited,anowner’sequityaccountcredited.20Anexpensesaccountdebited,anassetaccountcredited.26Anassetaccountdebited,anotherassetaccountcredited.28Aliabilityaccountdebited,anassetaccountcredited.31Anowner’sequityaccountdebited,anassetaccountcredited.(2)June2DebitCash,increased;CreditO.WilsonCapital,increased5DebitVehicle,increased;CreditCash,decreased7DebitSupplies,increased;CreditAccountsPayable,decreased15DebitAccountsReceivable,increased;CreditServiceRevenue,decreased20DebitAdvertisingExpenses,increased;CreditCash,decreased26DebitCash,increased;CreditAccountsReceivable,decreased28DebitAccountsPayable,decreased;CreditCash,decreased31DebitO.Wilson,Drawings,increased(owner’sequitydecreased);CreditCash,decreasedD．参考译文：试算平衡表并不能证明所有的经济业务都已经入账，也不表明分类账的记录是正确的。即使试算平衡表的借贷栏合计相等，也还可能存在很多错误。例如，即使在以下情况下，试算平衡表仍可能是平衡的：（1）一笔业务没有登记到日记账；（2）一笔正确的日记账分录没有过账；（3）一笔日记账分录被两次过账；（4）在登记日记账或过账时使用了错误的账户；（5）在登记业务金额时两处或以上的错误互相抵销。换句话说，只要过账时借方和贷方的金额相等，即使过入的账户或金额是错误的，试算平衡表的借贷栏合计数仍然会相等。Lesson4WordandTermStudy1.b.c.d.g.h.2.(1)accountnumber(2)salesreturnsandallowances(3)creditpurchases(4)sourcedocument(orbusinessdocument)(5)journal;ledgeraccountsReviewExercises&ProblemsA.1.c2.a3.c4.bB.1.CR2.S3.SR4.CR5.CP6.G7.CP8.P9.PR10.PC.(1)GENERALJOURNALJ1DateAccountTitlesandExplanationRef.DebitCredit2009Jan134571013151720CashP.Wheeler,CapitalInvestedcashinbusiness.PrepaidRentCashPaidrentfor3monthsontheshopspace.RepairEquipmentCashPurchasedrepairequipmentforcash.CashServiceRevenueReceivedcashforservicesperformed.RepairEquipmentAccountsPayablePurchasedrepairequipmentoncredit.AccountsReceivableServiceRevenuePerformedserviceforFredBacaoncredit.AccountsPayableCashPaidforaccountowedtoComet.AdvertisingExpenseCashPaidforadvertisingservice.CashAccountsReceivableReceivedaccountfromFredBacaP.Wheeler,DrawingsCashWithdrewcashforpersonaluse.5,0006757001005.5450175250751753505,0006757001005.545017525075175350(2)PrepaidRentJan.3$675Bal.675CashJan.1$5,00051,005.517175Jan.3$675470013250157520350Bal.4,130.5RepairEquipmentJan.4$7007450(3)Wheeler’sRepairShopTrialBalanceJanuary20,2009DebitCreditCash$4130.5PrepaidRent675RepairEquipment1150AccountsPayable200P.Wheeler,Capital5,000P.Wheeler,Drawings350ServiceRevenue1,180.5AdvertisingExpense75Totals$6,380.5$6,380.5Lesson5WordandTermStudy1.c2.a3.b4.e5.dReviewExercises&ProblemsA.1.d2.b3.d4.c5.cB.4.(1).June30DepreciationExpense1362AccumulatedDepreciation—Equipment1362(2).June30UnearnedRevenue4200ServiceRevenue4200Bal.1150AccountsPayableJan.13$250Jan.7$450Bal.200ServiceRevenueJan.5$1005.510175Bal.1180.5AdvertisingExpenseJan.15$75Bal.75P.Wheeler,CapitalJan.1$5,000Bal.5,000P.Wheeler,DrawingsJan.20$350Bal.350AccountsReceivableJan.10$175Jan.17$175Bal.0(3).June30InterestExpense650InterestPayable650(4).$2500-$1075=$1425June30SuppliesExpense1425Supplies1425(5).June30InsuranceExpense1170PrepaidInsurance1170C．参考译文：收入实现原则要求收入必须在其赚得的会计期间确认。在服务企业中，收入被认为是在服务履行的时候赚得的。另一方面，会计人员还遵循“费用跟着收入走”的原则。也就是说，费用的确认取决于收入在什么时候确认。例如，服务企业为履行服务所发生的工薪费用应当在服务收入确认的同一会计期间登记入账，并在同期的损益表中列报，而不论这项费用在此期间是否支付。Lesson6WordandTermStudy1.owner’sequity2.statementofowner’sequity3.report,T-account4.cashflowstatement5.interrelatedReviewExercises&ProblemsA.1.F2.F3.T4.F5.TB.(略)C.CaseProblem1.(a).netincome=$3,070(b).J.SmithConsultingFirmIncomeStatementForthemonthendedApril30,2010ServiceRevenue$6,700ExpensesRentExpense$1,200AdvertisingExpense180SalariesExpense1,800UtilitiesExpense450TotalExpenses3,630NetIncome$3,070(c).J.SmithConsultingFirmBalanceSheetApril30,2010AssetsLiabilitiesCash$4,150AccountsPayable$380AccountsReceivable4,200Short-termLoan3,000Supplies500TotalLiabilities3,380officefurniture1800Owner’sEquityJ.SmithCapital7,270TotalAssets$10,650Totalliabilitiesandowner’sequity$10,650Lesson7WordandTermStudy1.c2.e3.a4.b5.f6.dReviewExercises&ProblemsB.1.T2.F3.F4.F5.FC.1.TheABC,Capital,AccountsPayable,AccountsReceivable,AccumulatedDepreciation,Buildings,Cash,PrepaidExpense,Supplies,andUnearnedRevenu