会计英语作业二_及_答题卡

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1、对外经济贸易大学继续教育学院夜大部2012---2013学年度第一学期2011级会计专升本《会计专业英语》作业二务必把答案写在答题纸上,写在卷纸上无效!!!I．MatchthetermsinColumnAwiththedefinitionsinColumnB.(5%) A.（）1.revenues（）2.SalesReturnsandAllowances（）3.expenses（）4.netincome（）5.Gains B.A.periodicchangeinowner’sequityornetassetsofanentityasaresultoftransa

2、ctionsandothereconomiceventsthatresultinrevenues,expenses,gainsandlossesB.increasesinowner’sequityornetassetsthatresultfromperipheralorincidentaltransactionsbyanentityC.inflowsorotherenhancementsofassetsofanentityorsettlementsofitsliabilitiesD.outflowsorotherusingupofassetsorincrease

3、ofliabilitiesE.acontrarevenueaccounttoSales II.Completethefollowingsentenceswiththeappropriatephrasesgivenbelow.(10%)Contingentliabilitiesliabilityadvancesfromcustomerpremiumdividendsdiscount 1.isrevenuesthathavebeencollectedbutnotearned,aliabilityuntilthegoodsorservicesareprovided.2

4、.arepotentialliabilitiesarisingfromapasttransactionanddependentonafutureevent.3.areadistributionofearningsbyacorporation.4.Whenbondsaresoldataor,theresultisanadjustmentoftheinterestrateinthebondsfromthefaceratetoaneffectiveratethatisclosetothemarketratewhenthebondswereissued.5.Aisale

5、galobligationrequiringthefuturepaymentofanasset,theperformanceofaservice. III.Decidewhetherthefollowingstatementsaretrueorfalse.WriteTfortrueandFforfalse.(20%) ()1.Interestof5%on700yuanfor90dayswouldbecomputedasfollows:0.05*700*90/360.()2.AnotedatedDecember14anddueFebruary14hasadurat

6、ionof60days.()3.Allowanceforbaddebtsisacontraaccounttoaccountpayable.()4.Loanstoofficesofthecompanyshouldbeincludedinshort-termloansonthebalancesheet.()5.InChina,bondscanbeissuedatapar.()6.Anexpensealwayscausesanincreaseinowner’sequity.()7.Expensesaresometimesdescribedas“entityeffort

7、s”or“entitysacrifices”associatedwiththeearningofrevenue.()8.Gainsarisefromtransactionsandeconomiceventsthatresultineitherrevenuesorownerinvestment()9.Todetermineprofit(anetamount)fromsales,itisnecessarytosubtractcostofgoodssoldfromsalesrevenue.()10.Asincurrentpractice,thetermearnings

8、sometimeswil