西方会计(会计学-英文版)课堂练习试卷.doc

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1、广东商学院会计学院双学位班课堂练习试卷《西方会计学》练习试卷专业年级班姓名学号PartNo.IIIIIIIVVⅥTotalscoreScoreI.Selectfromthefollowinglistofkeytermsandfillintheappropriateblanktotheleftofeachdescription.(Note:youcanonlyselectonecorrectkeytermforeachofthefollowingstatements(1*20=20points)A.AccountingK.WeightedaverageB.FinancialAccou

2、ntingL.AccelerateddepreciationmethodC.FixedAssetM.TrialBalanceD.MatchingruleN.FIFOE.AllowancemethodO.Double-entrybookkeepingsystemF.BaddebtsP.AccountsReceivableG.BankreconciliationQ.AccountingperiodH.Going-concernR.OutstandingcheckI.ConsistencyprincipleS.BalancesheetJ.DepositsintransitT.Accoun

3、tingcycle___1.Methodtoassigncosttoinventorywherethecostofgoodsavailableforsaleisdividedbynumberofunitsavailabletogetperunitcostthatismultipliedbytheunitsininventory..___2.Thebranchofaccountingconcernedwiththerecordingoftransactionsforabusinessandtheperiodicpreparationofvariousreports._3.Method

4、thatproduceslargerdepreciationchargesintheearlyyearsofanasset’slifeandsmallerchargesinitslateryears..___4.Long-termassetorpermanentassets..___5.Alistofaccounttitlesintheledgerwithrespectivedebitandcreditbalance.__6.Alltechniquesusedtoachieveapropermatchingofcostswithrevenues.___7.Methodtoassig

5、ncosttoinventorythatassumesitemsaresoldintheorderacquired;earliestitemspurchasedarethefirstsold..Page5of5___8Procedurethat:estimatesandmatchesbaddebtsexpensewithitssalesfortheperiod;reportsaccountsreceivableatestimatedrealizablevalue..___9.Itismeansthattheamountsofdebitandcreditentriesmustbeeq

6、ualwhenaccountsrecordeverybusinesstransactions.___10.Accountsofcustomerswhodonotpaywhattheyhavepromisedtopay;anexpenseofsellingoncredit..__11.Amountsduefromcustomersforcreditsales.___12.Reportthatexplainsthedifferencebetweenthebookvalueofcashandthebalancereportedonthebankstatement..___13.Theti

7、meperiodsofequallengthduringabusiness’slife.___14.Theconceptassumesthattheentitywillremaininoperationfortheforeseeablefuture.___15.Checkswrittenandrecordedbythedepositorbutnotyetpaidbythebankatthebankstatementdate.___16.Thisprinciplesta