英文財務會計完形填空

㈠ 求財務會計英文習題。。。。附答案哦~

07年注會會計英文附加題(本題型共1題，共10分。答案中的金額單位以千元表示，有小數的，保留兩位小數，兩位小數後四捨五入。用英文在答題卷上解答，答在試題卷上無效)。
1. Company A is a limited liability Company located in China，With Renminbi(RMB)as its recording currency.The following foreign currency transactions or events occurred in this Company from January 20×7 through March 20×7.
(1)On Jan 5th，Company A bought 1 00 thousands B shares of Company X(US$3 per share) for US$300 thousands.The spot exchange rate on that day was$1=7.60.In addition，Company A paid transaction cost of￥20 thousands. Company A classified the investment as held for trading.Until March 31，20×7，Company A was still holding the investment.The fair value of the share is$4.5 per share on March 31，20×7.
(2)On March 20th，Company A purchased equipment Y from an overseas Company for US$200 thousands.The spot exchange rate on the purchase date was $1=￥7.30.Based on the purchase agreement，the purchase price was to be settled in 3 months，although delivery was made immediately.Assume no tariff is levied on the purchase.
(3)On Feb 10th，Company A exposed procts to a US Company with selling price of US$150 thousands.The delivery was made immediately and receivable was e within 60 days from delivery.The spot exchange rate on Feb 10th was $1=￥7.36.Assume no valued-added tax(VAT)is levied on the export.The cost of the procts was ￥900 thousands.
(4)On March 1st，Company A accepted investment of US$1 000 thousands from investor W.The spot exchange rate on that day was $1=￥7.26，and the exchange rate set in the investment contract was $1=￥7.30.Remittance was made to Company A's bank account on March 1st.After the investment，the total paid-in capital of Company A is ￥70 000 thousands，among which investor W accounts for 10％.
(5)Other information：
a.The closing exchange rate on March 31，20×7 is $1=￥7.40.
b.The opening balances of foreign currency monetary accounts of Company A on Dec 31，20×6 are as follows：
Required：
1.Prepare accounting entries for above transactions or events.
2.Determine the carrying amount of investment in Company X』s B shares on March 31，20×7 and prepare the related accounting entry.
3.Calculate the exchange income(or expense)of foreign currency monetary items for the first quarter of 20×7 and prepare the related accounting entry for recognizing foreign exchange income(or expense).
Amount in US$
（in thousands） Exchange rate on Dec 3 1,20x6 Amount in RMB￥
（in thousands）
Accounts receivable 800 7.62 6 096
Accounts payable 1 200 7.62 9 144
Bank deposit 2 000 7.62 15 240

㈡ 求 財務會計 英文版 (Charles T Horgren 著) 第8版 北京大學出版社 課後答案

我也想求這個答案，請問你找到了嗎？如果找到了，請也給我一份吧！發到我的郵箱，[email protected] 謝謝了！！！

㈢ 求解財務會計題目（英文）~希望給出過程和答案~謝謝~

1 先進先出法：剩下的是最後進的 400*10.8+200*11.6=6640
2 加權平均法：（21120/2000）*600=6336
3 後進先出法：剩下的是最初進的 400*10+200*10.4=6080

㈣ 財務會計英文版選擇題

截至2014年底，一家公司的收入為400000美元，商品銷售成本為280000美元，所得稅為稅前的30%。公司2014的凈收入是多少？
400000-（400000-280000）*30%-280000=84000

㈤ 英文財務會計作業！急，在線等！！！！

cost of goods sold
cost of goods sold
inventory,january 1 152,000
purchases 642,000
less:purchase discounts 18,000
net purchase 624,000
add:fright-in 0
cost of goods purchase 624,000
cost of goods available for sale 776,000
inventory,december 31 125,000
cost of goods sold 651,000
因為 multiple-step income statement需要用到 cost of goods 所以應該先用已知條件求出，那個...因為應該是用的periodic system 求cost of goods sold 我們沒有要求重點掌握，我是按照書上的步驟寫的，如果你覺得拿不準，方法其實都一樣，你可以自己在算一下。
income statement
sales revenues
sales 1,100,000
less:sales discounts 5,000
net sales 1,095,000
cost of goods sold 651,000
gross profit 444,000
operating expenses
selling expenses 128,000
general asministrative expenses 15,000
total operating expenses 143,000
income from operations 301,000
other revenues and gains
dividends revenue 8,000
other expenses and loss
interest expense 17,000
earthquake loss 42,000
51,000
net
income 250,000
net income的得數應該和後面一列對齊，不知為什麼就是移不過去。
還有就是題乾的最後一句和稅有關的那句話，我沒有做過類似的題，沒太用上那句話的信息，如果你自己懂的話，我上面的步驟基本正確，你按照正確的位置把數據加進去就可以了。
retained earings
retained earings january 1 290,000
add:net income 250,000
less:dividends 29,000
retained earnings december 31 286,000
不確保計算有沒有失誤，大體步驟應該沒有問題，你再好好看看吧，有什麼問題，我們再探討，這題可比我們學的難多了啊~

㈥ 求一道財務會計題目的答案 題支是英文

這個可發你,網路HI你先.切記採納哦

㈦ 財務會計英文試題

FINANCIAL ACCOUNTING

編號 成績

true or fault
1.Russll'Retail bought goods at $10000 which are marked up to $12500.What was the gross profit rate?
a) $25% b)20% c)12.5% d)15%

2.Gooden Company purchased and began depreciating a new truck on April 1,1999.The truck cost $60000,has a five-year service life, and a $12000 resial value. Assuming use of the double-declining method, what is the 1999 depreciation expense?
a) $13440 b)$14400 c)$16800 d)$18000

3.A Co. purchased $8000 of merchandise on July 9 from B Co., FOB shipping point, term 2/10,n/30. Freight charges of $200 were paid by B Co. If A Co. settled the transaction on July 17, the company would pay:
a)$7840 b)8040 c)8036 d)8200

4.Extraordinary items are:
a)disclosed on the statement of retained earnings.
b)disclosed as part of income from continuing operations
c)unusual or infrequent in nature
d)unusual and infrequent in nature

5.Accumulated depreciation, as the term is used on financial accounting represents:
a)cash set aside to replace plant assets when they are worn out
b)earnings retained in the business that will be used to purchase another plant asset when the present asset becomes fully depreciated
c)the portion of the cost of an asset that has been written off as expense since acquisition
d)an expense to be shown on the income statement

6.Using the data presented below, calculate the cost of goods sold for the ABC Company for 1999.
Current ratio 3.5
Acid ratio 3
Current liabilities 12/31/1999 $600000
Inventory 12/31/1998 $500000
Inventory turnover 8
The cost of goods sold for the ABC Company of 1999 was:
a)$1600000 b)$2400000 c)$3200000 d)$6400000

7.Which of the following transactions would result in an increase in the current ratio if the ratio is presently 2:1?
a) repaid a 90-day loan
b)purchased merchandise on account
c)liquidated a long-term liability
d)received payment of an accounts receivable
e)none of the above

8.An aging schele indicated that M Co. had $12500 of uncollectible accounts. Yet, the adjusting entry for bad debts expense was prepared for only $6000. This situation arose because:
a) There was a $6500 debit balance in the Allowance for Bad Debts account prior to adjustment.
b) There was a $6500 credit balance in the Allowance for Bad Debts account prior to adjustment.
c) The Bad Debts expense account had an existing balance of $6500
d) $6500 of uncollectible accounts were written off ring the accounting period.

9.The LIFO inventory valuation method:
a) is acceptable only if a company sells its newest goods first.
b)will result in higher income levels than FIFO in periods of rising prices.
c)will result in a match of fairly current inventory cost against recent selling prices on the income statement.
d)cannot be used with a periodic inventory system .

10.Four years ago, Harrison company invested $500,000,acquired 25% interest equity in M Co. During the next 3 years, M Co. reported earnings of $300,000 and paid dividends of $200,000. In the current year, M Co. reported earnings of $30,000 and paid dividends of $10,000. If Harrison use the equity method, the balance of the investment account and the current income from the investment should be respectively:
a) $582,500 and $7500
b)$530,000 and $7500
c)$530,000 and $2500
d)$500000 and $2500

Bonds Transactions(15%):
ABC company sold $800,000 of its 9%, 20 years bonds on April 1,1999, at 105. The semi-annual interest payment dates are April 1 and October 1.The effective interest rate is 8%. The company fiscal year ends Dec.31.
Requirements:
Prepare journal entries to record:
1. The bond issuance on April.1, 1999.
2. The first interest payment and amortization of premium on Oct.1(using effective interest method)
3. The amortization of premium and interest expense on Dec.31,1999.(using straight-line method).

XYZ Co. was formed on Jan.1999. The company is authorized to issue 100000 shares of $20 par-value common stock and 30000 shares of 6%, $10 par-value preferred stock. The following selected transactions occurred ring the year(15%):
1. Issued 80000 shares of common stock at $35 per share.
2. Issued 14000 shares of preferred stock at $12 per share.
3. Required 5000 shares of treasury stock for $40 per share.
4. Sold 500 shares of treasury stock at $25 per share.
5. Declared cash dividend for $15000.
Requirement:
Make journal entries based on the information given above(compute the cash dividend for common stock and preferred stock respectively)

Statement of cash flow(30%)

Paper 1 Accounting Reports

Information One： Colwell Corporation
Income Statement
For 2003
Sales $ 3,000,000
Cost of goods sold 1,200,000
$ 1,800,000
Expenses
Selling &administrative $ 1,455,000
Building depreciation 25,000
Equipment depreciation 70,000 $ 1,550,000
$ 250,000
Other revenue (expense)
Interest expense $ (200,000)
Loss on sale of equipment (5,000)
Gains on sale of L-T investment 15,000 (190,000 )

Income before income taxes $ 60,000
Income taxes 20,000
Net income $ 40,000

Information Two： Statement of Retained earning
For 2003
Retained earnings, 1/1/2003 $ 450,000
Add: Net income 40,000
$ 490,000
Less: Cash dividends 15,000
Retained earnings,12/31/2003 $ 475,000

Information Three： Colwell Corporation
Comparative Balance Sheet
Dec.31,2002 and 2003
Assets 2003 2002
Current assets
Cash $ 100,000 $ 50,000
Accounts receivable (net) 400,000 375,000
Inventory 425,000 450,000
Prepaid selling expenses 5,000 4,000
Total current assets $ 930,000 $ 879,000

Property, plant & equipment
Land $ 200,000 $ 115,000
Building 1,450,000 1,250,000
Accumulated depreciation: building (50,000) (25,000)
Equipment 725,000 800,000
Accumulated depreciation: equipment (250,000) (260,000)
Total property, plant & equipment $2,075,000 $ 1,880,000

Other assets
L--T investment $ 880,000 $ 1,000,000
Total assets $ 3,885,000 $ 3,759,000

Liabilities & Stockholders' Equity
Current liabilities
Accounts payable $ 470,000 $ 340,000
Notes payable --- 300,000
Income taxes payable 40,000 39,000
Total current liabilities $ 510,000 $ 679,000

L-T liabilities
Bonds payable $ 2,070,000 $ 2,000,000

Stockholders' equity
Common stock, par value $ 1 $ 195,000 $ 130,000
Paid-in capital in excess of par 635,000 500,000
Retained earnings 475,000 450,000
Total stockholders' equity $ 1,305,000 $ 1,080,000

Total liabilities &stockholders' equity $ 3,885,000 $ 3,759,000

Additional Information extracted from Colwell's accounting records:
1.A parcel of land which cost $85,000 was purchased for cash on Oct.19.
2.A building having a fair market value of $200,000 was acquired on the last day of the year in exchange for 65,000 shares of the company's $1 par-value common stock.
3.Equipment of $100,000 was disposed of for cash on May 1.
4.Equipment of $25,000 was purchased on Nov.1.
5.The notes payable relate to money borrowed from First Pacific Trust in late 1998.
6.$120,000 of long-term investments was sold for $135,000, generated a gain of $15,000.
7.Bonds of $70,000 were issued at face value on Feb.14.
Requirements:
Prepare the Statement of Cash Flow in good form for Colwell Corporation under indirect approach.

㈧ 財務會計題目 還有幾道英語題目請各位幫忙

1、固定資產達到預定可使用狀態之日起發生的所有費用計入固定資產成本，達到可使用狀態之後至竣工決算前發生的借款費用計入管理費用
2、5000+850+50+300*（1+17%）+60=6310
3、購入正在安裝的設備計入「在建工程」，經營租入的設備不屬於企業資產不計入固定資產科目
4、固定資產是指企業使用期限超過1年的房屋、建築物、機器、機械、運輸工具以及其他與生產、經營有關的設備、器具、工具等。不屬於生產經營主要設備的物品，單位價值在2000元以上，並且使用年限超過2年的，也應當作為固定資產。
5、C 反問疑問句