會計專業英語復習題答案-資料下載頁

　　

【正文】 otes Payable 675 D. 參考譯文：假如客戶做了某筆付款而企業并沒有發出貨物或提供相應的勞務，那么會計人員就要把這筆現金收款作為負債處理，記入預收賬款。當客戶的訂單金額巨大或要求特殊時，企業一般會要求對方就訂單預付一定現金，這樣預收就會產生。另一種常見的情況是客戶被要求交納一定的保證金，比如不動產租賃時，出租企業一般會預收一個月的租金作為財產損失的保證金。 Lesson 15 Word and Term StudyA. 1. d 2. b 3. a 4. e B. 1. discount 2. decrease 3. carrying value / book value 4. effective interest 5. over Review Exercises amp。 Problems B．1. T 2. T 3. F 4. T 5. FC. Case Problema. ,2010 Cash 108,530 Premium on Bonds Payable 8,530 Bonds Payable 100,000b. $4,000c. $31,470d. Under straightline method: Jun. 30,2010 Interest Expense 3,147 Premium on bonds payable 853 Cash 4,000 Under effective interest method: Jun. 30,2010 Interest Expense 3,256 Premium on bonds payable 744 Cash 4,000Lesson 16 Word and Term Study1. d 2. c 3. e 4. a Review Exercisesamp。 ProblemsA. 4. F 5. F B. 4. 2009July 2 Cash 3,000,000 Common Stock at Par 2,000,000 Additional Paidin Capital 1,000,000 July 4 Building 950 000 Inventory 620 000Common Stock at Par 1 000 000 Additional Paidin Capital 570 000 July 5 Cash 975 000 Preferred Stock at Par 750 000 Additional Paidin Capital 225 000 5. Dec. 31, 2009 Treasury Stock—Common Stock 5 100 000 Cash 5 100 000 (4 400 000shares of mon stock were outstanding after this transaction) Entries for transactions on January 5,2010:Jan. 5,2010 Cash Dividends Declared 1 580 000 Dividends Payable—Preferred Stock 480 000 Dividends Payable—Common Stock 1 100 000Jan. 5,2010 Stock Dividends Declared 6 160 000 Common Stock Dividend Distributable 6 160 000 Journal entry on February 1, 2010:, 2010 Dividends Payable—Preferred Stock 480 000 Dividends Payable—Common Stock 1 100 000 Cash 1 580 000 ,2010 Stock Dividends Distributable 6 160 000 Common Stock 6 160 000 C. 參考譯文： 股份公司通過從政府獲頒章程而成立。公司章程申請書通常必須由稱為公司創辦人的發起人股東簽署，然后遞交給有權限的政府官員。當公司設立的申請手續完成、注冊費支付以后，政府將下發公司章程，公司成立。然后公司的投資者就購買公司股份，召開股東會議，選舉董事會。董事會負責監管公司的事務。 Lesson 17 Word and Term Study1. principal operations2. longterm investments3. liabilities, stockholders’ equity 4. financing activities.5. unqualified opinion Review Exercisesamp。 Problems A. 3. F B. 5. (1).g (2). d (3). e (4). e (5). c (6). a (7).e (8).f (9). a (10). a (11).e (12).a (13).g (14).c (15). a (16).a (17).f (18).e 6. (a) wholly a longterm liability. (b) $20 000 of the mortgage is current liability, $180 000 of it is longterm liability. (c) wholly a current liability. (d) wholly a current liability. C. 參考譯文： 上市公司是通過年度報告的形式公布其財務報表和其他補充信息的。年度報告是登載關于公司的有用的財務和非財務信息的文件。年報中的非財務信息可能包括管理層對公司使命、宗旨、目標、市場地位的描述，以及公司主要管理人員的介紹。財務信息除了比較財務報表外，還可能包括對當期經營活動的回顧和重要歷史財務數據和指標的列示。上市公司編制的財務報表通常要經過審計，并附上審計師的審計報告。財務報表的附件還包括管理當局對財務報表的責任聲明。 Lesson 18 Word and Term Study1. horizontal analysis2. Ratio analysis 3. current liabilities 4. Solvency 5. times interest earned ratio 6. return on assets Review Exercisesamp。 Problems A. 3. T B. 4. profit margin=54 600/780 000 = 7% C. 1. (1) inventory turnover ratio=1200000/400000=3 Average days in inventory =365 days/3 =122 days (2) Receivables turnover=2,000,000 /500,000 = 4 Average collection period = 365 days/4 = 91 days 2. (a)Times interest earned = (b) Earnings per share = $(c) Priceearnings ratio =