《会计英语复习要点》PPT课件

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1、Unit3Dialogue1.TheconceptoffixedassetsWhatdoesPPEstandfor?CouldyoucomeoutwithsomeexamplesforPPE?Howcanyougetthesefixedassets?2.Fixedassetsrecordingwhatdoesfixedassets’costusuallyinclude?Ifyouself-constructsafixedassets,howwouldyourecorditscost?Doyouknowhowtoallocatelumpsum(basket)purchaseprice?Ifa

2、fixedassetisacquiredbynon-monetaryexchange,howwouldyouassessitscost?Doyouhaveanideaofhowtorecordthecostofafixedassetthroughabusinesscombinationoradebtrestructuringtransaction?Whatotherinformationshouldbedisclosedinadditiontothecostoffixedassets?Section1fixedassetsCanyousaysomewordsaboutlong-termass

3、ets?Canyougeneralizethemaincharacteristicsoffixedassets?Whataretheconditionsforfixedassetstoberecognizedbyaccountants?Howcanyouexplain“depreciation”?Whatfactorsarenecessarytocalculatethedepreciationexpense?Pleasedefineclearlythesefactors.Doyouknowwhatthefourmostcommonlyuseddepreciationmethodsare?Wh

4、enweemploythefourdepreciationmethods,whatrelevantfactorsshouldweconsiderwhileselectingthemoreappropriateone?Unit4Dialogue1.SourcesofoutsidefinancingWhatkindofsourcesofoutsidefinancingarediscussedinthisdialogue?Fromwhatmarketscansomecompaniesraisemoney?Forconstructionventures,howcantheyfinance?Sect

5、ion1CurrentLiablilitesHowcanyouclassifyLiabilities?Whatisthedifferencebetweencurrentliabilitiesandlong-termliabilities?Whatkindofcurrentliabilitiesdoesthesection1mainlydiscuss?Howdoeseachofthesecurrentliabilitiesincur?Canyoumakeaccountingtreatmentsforthem?Section2Long-termLiablilitesCanyougivesomee

6、xamplesoflong-termliabilities?Canyouwritedowntherightentriesbyusingtheappropriateaccountstorecordtheissuanceofbondatadiscount/premiumandtheamortizationofthediscount/premium?Unit5Dialogue:theaccountingofowner’sequityWhatformsofthebusinessesaremainlydiscussedinthisdialogue?Doyouknowhowthepartnership

7、distributesitsprofit?Whataccountsshouldbeestablishedtoaccountfortheowner’sequityinapartnershipaccordingtothedialogue?Whatisthemostimportantadvantagetoformacorporationfromthestandpointofinvestors?Whenthecost