FundamentalAccountingPrinciples-ExamInformation外文.pdf

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1、InternationalSchoolFUNDAMENTALACCOUNTINGPRINCIPLESFinalExaminationInformation(CourseCode:12016)June3,2013ExamStructureandMarkScheme1.MultipleChoice(15×1pts)2.TrueorFalse(10×.5pts)3.JournalEntries(5~6problems,55pts)4.Terminology(4×3pts)5.EssayQuestion(

2、2×5pts)JournalEntries(CH9-CH14)Chapter9Valuingaccountsreceivable-allowancemethod-Recordingbaddebtsexpense-Writingoffbaddebts-RecoveringbaddebtsChapter10Accountingforacquisitionofequipment.Computingdepreciationexpense(Straight-linemethod,unitsofprod

3、uctionmethod,double-declining-balancemethod)AccountingforcapitalandrevenueexpendituresAccountingforthechangeofestimatesAccountingfordisposalofequipmentChapter11Accountingforcurrentliabilities(Accountspayable,notespayable,unearnedrevenue,wagespayab

4、le)AccountingforestimatedwarrantyliabilitiesChapter12AccountingforissuanceofbondsBondamortization(discountandpremium)BondretirementbeforematurityChapter13AccountingforinitialrecognitionofinvestmentAccountingforinterestanddividendrevenuefrominves

5、tmentAccountingforAFSandTradingsecurities(Unrealizablegain/loss,marketvaluemethod)AccountingforinvestmentincomewithequitymethodChapter14AccountingforstockissuanceAccountingforcashdividendsStockrepurchaseReissuanceoftreasurystock.Terminology1)Acc

6、ount2)Accounting3)Asset4)Balancesheet5)Bond6)Businessentityprinciple7)Cashdiscount8)Comprehensiveincome9)Consistencyprinciple10)Currentasset11)Currentliabilities12)Depreciation13)Double-entryaccounting14)Equity15)Equitymethod16)Going-concernprinciple1

7、7)Incomestatement18)Liability19)Matchingprinciple20)Netrealizablevalue21)Revenuerecognitionprinciple22)TimeperiodprincipleEssayQuestion1)Brieflyexplainthestepsofaccountingcycle.2)Brieflyexplainthedifferencebetweenaccrualbasisaccountingandcashbasisacco

8、unting.3)Brieflyexplainthecharacteristicsofcorporation.4)Brieflyexplainthedifferencebetweencapitalexpenditureandrevenueexpenditure.5)Brieflyexplaintheadvantagesanddisadvantagesofbondfinancing.6)Brieflyexplainthefundamentalprinciplesofinternalc