财务会计简答题英文版

Ⅰ 财务会计简答题

1. 固定资产是指企业使用期限超过1年的房屋、建筑物、机器、机械、运输工具以及其他与生产、经营有关的设备、器具、工具等。不属于生产经营主要设备的物品，单位价值在2000元以上，并且使用年限超过2年的，也应当作为固定资产。固定资产一般被分为生产用固定资产、管理用固定资产。生产用的固定资产如：车间的机器设备、厂房等，折旧计入生产成本，也就是产品成本里的-制造费用项目，非生产性固定资产按使用计入管理费用-折旧费，销售费用-折旧费。

2. 企业单位与银行之间，对同一项经济业务由于凭证传递上的时间差所形成的一方已登记入账，而另一方因未收到相关凭证，尚未登记入账的事项。分为企业账上已做付款凭证，而实际公司银行资金并未支付；公司银行账户上已收款，而公司账务上并未做收款的凭证。

3. 空头支票，是指支票持有人请求付款时，出票人在付款人处实有的存款不足以支付票据金额的支票。对签发空头支票骗取财物的，要依法追究刑事责任。如果签发空头支票骗取财物的行为情节轻微，不构成犯罪，票据法规定要依照国家有关规定给予行政处罚。

4. 存货是指企业在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料、物料等。确认条件（1）与该存货有关的经济利益很可能流入企业 （2）该存货的成本能够可靠地计量

5. 利润分配的内容 （1）盈余公积 盈余公积是企业在税后利润中计提的用于增强企业物质后备、防备不测事件的资金。盈余公积包括法定盈余公积和任意盈余公积两种。 （2）向股东分配利润 企业向股东分配利润（公司制企业为向股东分配股利），又称分配红利，是利润分配的主要阶段。企业在弥补亏损、提取盈余公积和公益金后才能向股东分配利润。
   利润分配的程序 （1）弥补亏损 ，按照税法规定，企业亏损在一定年限内可用税前利润抵补，超过规定的年限，就只能用税后利润抵补。 （2）提取法定盈余公积； （3）支付优先股股利 （4）提取任意盈余公积金 （5）支付普通股股利
   

Ⅱ 求财务会计英文习题。。。。附答案哦~

07年注会会计英文附加题(本题型共1题，共10分。答案中的金额单位以千元表示，有小数的，保留两位小数，两位小数后四舍五入。用英文在答题卷上解答，答在试题卷上无效)。
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

Ⅲ 财务会计的教材（英文）

1.《会计学:企业决策的基础财务会计分册(英文版·第13版)--21世纪经典原版经济管理教材文库》

2.] 财务会计（英文版.原书第5版）作者：[美]韦安特（Weygandt，J.J.） 等著

Ⅳ 财务会计学简答题

1 .实际成本是购买原材料并验收入库前的所有支出，包括买价、运输费、装卸费、保险费、运输途中合理损耗、入库前的挑选整理费用等。
计划成本是企业根据以往的经验，对某中材料物资所制定的固定入账成本，实际成本和计划成本的差额计入“材料成本差异”
2所有者权益的内容包括:A实收资本 B资本公积 C盈余公积 D未分配利润
区别:①性质不同。
②偿还责任不同。
③享受的权利不同。
④计量特性不同
⑤风险和收益的大小不同
3资本性支出是与多个年度收益有关的支出,主要是指购买长期资产的支出:如购入固定资产,无形资产,长期股权投资,长期待推费用等
收益性支出是只与本年度收益有关的支出;如购入无形资产,支付当期费用等
4①采用年限平均法 年折旧额=630 000/6=105 000（元）
采用双倍余额递减法 年折旧率=2/6=33%
第一年应提的折旧额=630 000*33%=207 900（元）
第二年应提的折旧额=（630 000-207 900）*33%=139 293（元）
第三年应提的折旧额=（422 100-139 293）*33%=93 326（元）
第四年应提的折旧额=（282 807-93 326）*0.33%=62 528（元）
从第五年起改按年限平均法（直线法）计提折旧
第五。六年各应提的折旧额=126 953/2=63 477（元）
② 配比原则是指一定时期的收入与其相关的成本、费用应当相互配比。它要求一个会计期间的各项收入与其相关联的成本、费用，应当在同一个会计期间内进行确认计量。实行配比原则有利于正确反映企业的财务成果，正确地计算出本期损益。比如，企业在其期确认了其产品销售收入，则应同时在该期确认该产品的销售成本，而不允许在某期确认其收入而不确认其相应的成本，反之亦然。
5.①存货的收入、发出和结余均按照预先制定的计划成本计价，同时另设“材料成本差异”科目，登记实际成本与计划成本的差额
程序：
A、事先制定各种存货的计划成本，年度内一般不作调整。
B、平时收到存货时，同时记载计划成本和成本差异
C、平时发出存货，按计划成本核算
D、月末，将发出存货的计划成本调整为实际成本。
计算过程：
实际成本=计划成本+成本差异
成本差异=计划成本×成本差异率
成本差异率=总差异/总计划成本
本月材料=月初材料差异+本月收入材料差异
成本差异率=月初材料计划成本+本月收入材料计划成本
本月发出材料差异=发出材料计划成本×材料成本差异率
差异额可以是正数（超支），也可以是负数（节约）
②其他货币资金包括外埠存款、银行汇票存款、银行本票存款、信用证存款、信用卡存款和存出投资款等
例如，某企业10月28日存入证券公司银行存款100000元，11月2日买入有价证券支出89000元。
10月28日存入证券公司时：
借：其他货币资金——存出投资款 100000
贷：银行存款 100000
11月2日购买有价证券时：
借：交易性金融资产89000
贷：其他货币资金——存出投资款89000。。

Ⅳ 财务会计英文试题

FINANCIAL ACCOUNTING

编号 成绩

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.

Ⅵ 《财务会计学》简答题

1。借：库存现金
贷：银行存款
2.借：管理费用
贷：库存现金
3、借：银行存款
贷：现金
4、借：现金
贷：主营业/其他业务收入
5、借：现金/银行存款
贷：其他业务收入
6、
预支时
借：其他应收款-员工3000
贷：库存现金3000
报销时
借：管理费用-差旅费2800
贷：其他应收款-员工2800
收回备用金
借：库存现金200
贷：其他应收款 200
8、借：管理费用
贷：库存现金
9、借：库存现金
贷：其他应收款 300
借：管理费用
贷：待处理财产损益200
问题太多啦 应该分开问的

Ⅶ 大学国际财务管理英文版简答题！！！高手进！！！

1. In order to avoid being exposed to dollar exchange uncertainty, our company shouldn't quoted the price with dallars, but with other currencies, for example, the Euro or the Franc.

2. When the exchange rate in a country rises, the international community prefer to hold the currency of the country. Therefore there will be a bigger need for the currency in the world market. In order to pull back the amount of the currency in the world market, the goverment of the country may raise the interest rate of its central bank.

3. If the purchasing power of a country is not competitive, it promotes the country to export goods with low costs. If the purchasing power of a country is strong, it's good for it to purchasing things in the world market with less money.

4. I'll take the Chinese monetary policy as an example. We want keep the CNY against USD in a low level, so we buy a lot of US treasure with CNY, which makes a great demand of USD in the world market. Therefore, USD value against CNY is doomed to rise.

5. 稍后继续

Ⅷ 哪种财务会计英文教材比较好

【书名】会计英语(高等学校教材)
【作者】 侯立新
【出版社】 机械工业出版社
【版次】 2006年01月 第一版 【页数】 313
【ISBN】 7-111-17894-7 【开本】 大32K
【特殊说明】
【所属类别】 外语类 > 专业英语

本书是一本为会计英语教学而编写的专业基础教材，内容涉及基础会计理论、财务会计、成本会计、审计的主要内容。全书共由两部分组成，第一部分分为18个单元，每个单元由课文、单词术语注释、课后练习、课文译文、阅读材料等组成。第二部分为解释说明及补充练习。书中还另外编写了大量的实务案例，便于广大读者学习使用。 本书既可作为财经类专业会计英语课程教材，也可作为广大财会从业人员学习英文账务处理的入门书籍

Ⅸ 财务会计英文版选择题

截至2014年底，一家公司的收入为400000美元，商品销售成本为280000美元，所得税为税前的30%。公司2014的净收入是多少？
400000-（400000-280000）*30%-280000=84000