英语会计题库

试 2013年吉林专升本 答 案

1 a balance sheet reports the assets, liabilities and stockholders' equity at a specific date. it shows the balance between the assets and the sum of liabilities and stockholders' equity. a balance sheet is like a snapshot of a company's financial condition at a specific moment in time.2 Managerial accounting is used primarily by those within a company or organization. Reports can be generated for any period of time such as daily, weekly or monthly. Reports are considered to be "future looking" and have forecasting value to those within the company.Financial accounting is used primarily by those outside of a company or organization. Financial reports are usually created for a set period of time, such as a fiscal year or period. Financial reports are historically factual and have predictive value to those who wish to make financial decisions or investments in a company.3 bank deposits, checks, bank statements (debit memorandum and credit memorandum)4 they report a. the entity's ability to generate future cash flowsb. the entity's ability to pay dividends and meet obligationsc. the reasons for the difference between net income and net cash provided (used)by operating activities.d. the cash investing and financing transactions during the period5 ( do you mean journal?) the journal is referred to as the book of original entry.希望能帮到你

博大致睿会计题库收集了会计从业资格类市面上所有的习题、模拟试卷、历年真题等等，而且题库还是实时更新，你就不用再到处寻找其他的习题资料了。临近考试时候还会出来 冲刺试卷 哦。

1d（本题是问财务报表的使用者，应该都是）2a（资产和负债应该是构成平衡的两大科目）3d(通过赊账交易形成的资产应该记为什么——应收账款)4c（商品库存被高估会导致——我觉得是毛利被高估)5d(如果优先股有应付股利，那么他应该能交易)6a(使用债券而不是股票的潜在好处)7d（最能描述会计的是）8d（计算折旧时不需考虑——我觉得是票面价值，忘了，你再看看)9a（哪一项是实收资本里的科目，选项分别是现金，股票股利，组织花费，优先股，这个也不太清楚了，你再看看）10c（如果市场利率8%，实付半年利率6%的片面价值100000美元的债券，那么）判断1对2对3错4对5对6对7对