课后练习总复习.ppt
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1、Exercises Unit OneII.Term Study.Match the terms in column A with the definitions in column B.AB1.accounting2.public accountant3.Certified Public Accountant4.private accountant5.objectives of financial accounting6.government accountantA.provide useful information for decision-makingB.person must pass
2、 a series of examinations and meet certain other requirementsC.work for one employer and offer services such as accounting,budgeting,and internal auditingD.audit tax returns and accumulate financial information for federal,provincial,and municipal agencies.E.the language of businessF.offer auditing,
3、management advisory,and tax servicesExercises Unit OneIII.Decide whether the following statements are true or false.Write T for true and F for false.()1.Accounting is a system of gathering,summarizing and communicating financial information for a business firm,government or other organization.()2.Ac
4、counting practices are in two main fields financial accounting and managerial accounting.()3.Accounting equation accounts for the common quantitative relation among accounting elements:Assets=Liabilities+Owners Equity()4.Accountants have an ethical obligation to maintain only moral competence.TTFFEx
5、ercises Unit OneIV.Choose the best answer.1.Which of the following describe accounting?A.is language of business B.is an information system C.is useful decision making D.all of the above2.Accounting is an information system that _.A.measures business activities B.processes information into reports C
6、.communicates findings to decision-makers D.all of the above3.Accounting information is used by _.A.businesses B.government regulation agencies C.labor unions D.all of the above Exercises Unit One4.A procedural element of accounting is _.A.planning B.control C.bookkeeping D.auditing5.Purposes of an
7、accounting system include all of the following except _.A.interpret and record the effects of business transactions B.classify the effects of transactions to facilitate the preparation of reports C.summarize and communicate information to decision makers D.dictate the specific types of business tran
8、sactions that the enterprise may engage in6.An accounting process includes all of the following steps except _.A.analyzing B.planning C.classifying D.summarizing Exercises Unit OneV.Translate the following into English.1.会计的作用是为决策提供财务信息。The function of accounting is designed to provide financial inf
9、ormation for decision making.2.会计系统是管理信息系统的重要组成部分。Accounting systems are the very important part of management system of information.3.企业外部的有关人士包括业主、银行家、其他债权人、潜在投资者、工会、政府机构和公众。The related outsiders of a company include owners,bankers,other debtors,potential investors,labor union,the government and t
10、he public.Exercises Unit One4、专业会计师 professional accountant5、经济活动 business transactions6、会计信息 accounting informationExercises Unit TwoII.Term Study.Match the terms in column A with the definitions in column B.AB1.assets2.liabilities3.equity or net assets4.investments by owners5.distributions to preh
11、ensive income7.revenues8.expenses9.gains10.losses A.landB.losses from incidental transactions of an entityC.change in equity of an entity from transactions and circumstances from non-owner sourcesD.residual interest in the assets of an entityE.increases in equity from peripheral transactions of an e
12、ntityF.notes payableG.salesH.interest paid to bankI.distributions of Cash dividends to ownersJ.services received as investments by owners Exercises Unit TwoIII.Supply the missing information in the following statements and translate it into Chinese.(1)Double-entry bookkeeping is a system by which ea
13、ch _ has two sides,a _ side and a _ side,and each _ is entered twice,as a debit in one account and as a credit in another.The rule is:debit the receiver,credit the _.Every debit must have a corresponding credit and every credit a _.If all the _ have been correctly made,the total of all the debits mu
14、st at any time equal _.(2)An accounting equation is an expression of the relationship between the _ and _ and _ of an enterprise.It is stated as Assets=_+_.The two sides must always _.account debit credit transaction sender debit accounts credits assets liabilities owners equityLiabilitiesOwners equ
15、ity balance Exercises Unit Two (3)A balance sheet is a statement that shows the _,_ and _ at a specific date,usually at the end of the financial year.(4)An income statement,also known as profit and loss statement,is a summary of the _,_ and _ of a business for a specific period f time.assets liabili
16、ties owners equityrevenueexpenses net income Exercises Unit SixI.Choose the best answer.1.CanTex had$54 in missing petty cash receipts.What is the correct treatment?A.Debit Cash Over and Short for$54.B.Credit Cash Over and Short for$54.C.Debit Petty Cash for$54.D.Credit Petty Cash for$54.2.Zimbooru
17、Company had$12 in extra cash at the end of the day.What is the correct treatment?A.Credit Cash for$12.B.Debit Cash for$12.C.Credit Cash Over and Short for$12.D.Debit Cash Over and Short for$12.Exercises Unit Six3.The custodian of a$500 petty cash fund has$62.50 in coins and currency plus$432.50 in r
18、eceipts at the end of the month.What will the entry to replenish the petty cash fund include?A.A debit to Miscellaneous Expenses for$427.50.B.A credit to Cash Over and Short for$5.00.C.A credit to Cash for$432.50.D.A credit to Cash for$437.50.Exercises Unit Six4.EpsCo plans to eliminate a$200 petty
19、cash fund.The current balance in the account includes$45 in receipts and$165 in currency.What will the entry to eliminate the fund include?A.Debit to Cash Short and Over for$10.B.Debit to Cash for$165.C.Debit to Miscellaneous Expenses for$35.D.Credit to Petty Cash for$165.Exercises Unit Six5.For wha
20、t reason might a bank issue a debit memorandum?A.To notify a depositor of all increases to the depositors account.B.To notify a depositor of a deduction to a depositors account.C.To notify a depositor of an electronic funds transfer into their account.D.To notify a depositor of an error in the depos
21、itors accounting records.Exercises Unit SevenII.Complete the following sentences with the appropriate phrases.Adjusting entry direct write-off allowance Bad debts account receivable estimated1._ are amounts the customers owed to a company for credit sales.2._ are uncollectible accounts and recognize
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