《(本科）《会计专业英语》期末测试卷B卷 参考答案.docx》由会员分享，可在线阅读，更多相关《(本科）《会计专业英语》期末测试卷B卷 参考答案.docx（3页珍藏版）》请在taowenge.com淘文阁网|工程机械CAD图纸|机械工程制图|CAD装配图下载|SolidWorks_CaTia_CAD_UG_PROE_设计图分享下载上搜索。
1、会计专业英语期末测试卷B卷 参考答案一、单项选择题l.C 2.C3.A二、多项选择题l.C 2.C3.A二、多项选择题4.A5.C6.D7. B 8. D1. AD 2. ACD3. BCD4. ABD三、判断题1. F 2, F 3.T4.T5. F 6. F 7.T8.T9. F9. B 10.D5. ABCD10. F四、简答题1. The four basic financial statements are the balance sheet, income statement, statement of owners equity, and statement of cash fl
2、ows. The balance sheet describes the companys financial position and lists the types and amounts of assets, liabilities, and equity at a point in time. The income statement describes the companys revenues, expenses, and net income over a period of time. The statement of owners equity explains change
3、s in equity from net income or loss, and from owner investments and withdrawals over a period of time. The statement of cash flows reports on cash flows for operating, investing, and financing activities over a period of time.2. In most organizations, management accountants perform multiple roles to
4、 implement strategies: problem solving (comparative analyses for decision making and planning), scorekeeping (accumulating data and reporting reliable results), and attention directing (helping managers properly focus on problems and opportunities).五、翻译题.交易的记录是一个持续的活动，它并不会在会计期末终止，而会在前期事项 被记录和报告的同时，不
5、间断的持续下去。1 .注册会计师应当考虑审计范围是否受限，是否存在未调整事项及未充分披露 事项等，并根据其对会计报表反映的影响程度，分别出具无保存意见、保存意 见、否认意见和无法表示意见的审计报告。在发表保存意见、否认意见或无法表 示意见时，应明确说明理由，并在可能情况下，指出其对会计报表反映的影响程 度。六、计算题1. (1) Using the equation method.a 1 260 000x = = = 1 800 unitsBreak- even units p - b 1200 - 500Break-even sales = p x = 1 200 x 1 800= 2 16
6、0 000(2) Using the contribution margin methodUnit contribution margin cm= 1 200 - 500 = 700a 1 260 000x = = = 1 800 unitsBreak-even units cm 70a 1 260 000Break-even sales = cm 7/12=2 160 0002. (1) Dec.31Retained earningsIncome summary127,000127,000(2) At December 31, 2009, the balance sheet will show a deficit of $22,000, computed as follows:Net income for 2008Less: dividends ($2.25*40,000 shares)Retained earnings, Dec.31, 2008Less: net loss for 2009$195,000(90,000)$105,000(127,000)Deficit, Dec.31,2009$(22.000)感谢您的支持与使用如果内容侵权请联系删除仅供教学交流使用