2020 财管专业英语(河北东方学院)1458699452 最新满分章节测试答案

本答案对应课程为:点我自动跳转查看
本课程起止时间为:2020-04-26到2020-06-24
本篇答案更新状态:已完结

第一周 General Introduction 第一周 单元测试

1、 问题:1. The assumption that enables us to prepare periodic statements between the time that a business commences operations and the time it goes out of business is:
选项：
A:a.time period
B:b.business entity
C:c historical cost
D:d.transaction
答案: 【a.time period】

2、 问题:2. The business being separate and distinct from the owners is an integral part of the:
选项：
A:a.time period assumption
B:b.going concern assumption
C:c.business entity assumption
D:d.realization assumption
答案: 【c.business entity assumption】

3、 问题:To the extent that money does not remain stable, it loses its usefulness as the standard for measuring financial transactions.
选项：
A:正确
B:错误
答案: 【正确】
分析：【Analysis：If we use money as a measurement standard，it would not be fluctuated dramatically.】

4、 问题:5、Accountants normally recognize revenue when cash is received.
选项：
A:正确
B:错误
答案: 【错误】
分析：【Analysis：We usually use accrual basis.】

5、 问题:GAAP is the genarally accepted accounting principles in UK.
选项：
A:正确
B:错误
答案: 【错误】
分析：【GAAP 是美国的会计准则】

【作业】第一周 General Introduction 第一周单元作业

1、 问题:Task（单元作业）阅读：学校邮寄给你的教材：《会计英语实训教程》程晓东主编 航空工业出版社Page 12 Part 2 Intensive Reading：Accounting AssumptionsTask1：找出表示“公司，企业”含义的英文单词（不少于5个）Page 20 Part 2 Intensive Reading：Accounting Recognition and Measurement PrinciplesTask2：Page 15 Ⅲ; Page 24 Ⅲ; Page 25 ⅣTask3：翻译下面两个句子。1. Accounting assumptions include separate entity, going concern, accounting period, and monetary unit.2. The accounting entity is, therefore, identified as the smallest unit of activity with a self-contained accounting system.
评分规则: 【 可以直接在课本上作答，获直接在图片上作答
】

【作业】第二章 The Balance Sheet Unit 2 单元作业

1、 问题:Task 1阅读《会计英语实训教程》page102-page106 Part2 Intensive Reading: Balance Sheet(1) 完成page109 Ⅲ, page 109 Ⅴ, page 110 Ⅵ【Key words and expressions】financial statement 财务报表accounting process 会计核算business transactions 企业经济业务form and arrangement 结构和排序technical terms 专业术语asset资产liability 负债owners’ equity 所有者权益financial position of a business企业财务状况prepare编制consist of由……组成come first优先
评分规则: 【 匹配题共10题，每题0.5分；翻译共5题，每题8分；编制资产负债表15分。
】

2、 问题:Task 2阅读《会计英语实训教程》page154-page158 Part2 Intensive Reading: CashAnswer the questions:1.What is cash?2.Why does a company need to keep some cash?3.What is petty cash?4.What is the advantage of using petty cash?
评分规则: 【 问答题共4题，每题5分。
】

3、 问题:Task 3阅读《会计英语实训教程》page166-page169 Part2 Intensive Reading: Inventory完成page171 ⅢAnswer the questions:1.What are inventories?2.Why is inventory classified as current asset?3.How many methods are there in assigning costs to inventory and cost of goods sold?
评分规则: 【 匹配题共10题，每题0.5分；问答题，共3题，每题5分。
】

【作业】第三周 Income Statement Unit 3 单元作业

1、 问题:Task 1 (16 points)阅读《会计英语实训教程》page116-119 Part 2 Intensive Reading: Income Statement完成page121 Ⅱ.Ⅲ.Ⅳ，共三题。【在书上直接作答-拍照-在附件里提交】
评分规则: 【 Task 1 (16 points)page121 Ⅱ-6 pointsⅢ-5 pointsⅣ-5 points
】

2、 问题:Task 2 (20 points)完成《会计英语实训教程》page122 Ⅴ【在书上直接作答并标注出加粗短语的含义-拍照-在附件里提交】Translate the following sentences into Chinese.1. An income statement is a financial statement that summarizes the profitability of a business entity for a specified period of time. 2. In this statement, net income is determined by comparing the sales prices of goods or services sold during the period with the costs incurred by the business in delivering these goods or services. 3. In a technical sense, the income statement is subordinate to the balance sheet. This is because it shows the items in detail that collectively account for most of the period’s net change in only one balance sheet item, retained earnings. 4. The technical accounting terms for these components of net income are revenue and expenses. Therefore, accountants say that net income is equal to revenue minus expenses. 5. Remember that the balance sheet expresses the company’s financial position at a point in time, but the income statement shows the inflows and outflows of a company’s resources over a period of time.
评分规则: 【 共5题，每题4分，总分20分
】

3、 问题:Task 3 (49 points)【要求：在表的右侧写出左侧对应英文的中文含义-在附件里提交】Translate the Income Statement of ABC Co. LTD with the help of dictionaries. 【附件里的内容与下表相同】ABC Co. LTDIncome StatementDecember 31, 2020 Revenue: Sales Less: sales returns and allowances Sales discounts Net sales Cost of goods sold: Inventory, Jan,1 Purchases Less: Purchase returns and allowances Purchase discounts Net purchases Add: freight and transportation-in Cost of goods purchased Cost of goods available for sale Less: inventory Dec. 31 Cost of goods sold Gross profit on sales Operating expenses: Selling expenses: Sales salaries Delivery service Travel and entertainment Telephone and internet expense Postage and stationery Advertising expense Depreciation of sales equipment Freight and transportation-out Total selling expenses General&administrative expenses: Office salaries Insurance expense Depreciation of office equipment Depreciation of building Postage and stationery Telephone expenses Miscellaneous office expenses Total General&administrative expenses Total operating expenses Income from operations Other Revenue and gains Interest income Dividend revenue Rent revenue Other expenses and losses Interest expense Income tax expense Net income
评分规则: 【 表头部分2分，表内每项内容各1分。
】

4、 问题:Task 4 (15 points) 【附件内容同下表】【要求：将编制的表格写在纸上-拍照-在附件里提交】Preparing the income statementUse the given Information of ABC company on December 31 of the current year, prepare a multiple-step income statement. (We assume that interest income is exempt from income tax and that the rate of income tax expense is 30%.)Sales 10,500Sales discounts 500Inventory, Jan 1 6,000Purchases 600Purchase returns and allowances 100Transportation-in 500Inventory, Dec. 31 2,000Advertising expense 500Depreciation of sales equipment 500Office salaries 1,000Depreciation of office equipment 500Miscellaneous office expenses 500Interest income 1,000Rent revenue 1,000
评分规则: 【 将编制的表格写在纸上-拍照-在附件里提交，满分15分。
】

第四周 The Statement of Cash Flow 第四周 单元测验

1、 问题: Which of the following is not a purpose of the statement of cash flows?
选项：
A:To show cash flow from operations.
B:To show cash flow from financing activities.
C:To show cash flow from investing activities.
D:To show operating expenses for a period of time.
答案: 【To show operating expenses for a period of time.】

2、 问题:Which of the following is not a typical cash flow under investing activities?
选项：
A:cash inflow from receipt of loans

请输入手机号或商家订单号

打不开请联系客服QQ 2356025045 商家订单号在哪里？点此了解

---

商家订单号查看步骤

打开支付宝

方法一：我的 > 账单 > 账单详情 > 更多>复制商家订单号

方法二：我的 > 账单 >搜索关键字【网课小帮手】
> 账单详情 > 更多>复制商家订单号

方法三：联系客服QQ 2356025045

微信支付

我 > 支付 > 钱包 > 账单 > 账单详情

手机号用于查询订单，请认真核对

支付宝