成都理工大学会计英语15

合集下载

会计学英语试题及答案

会计学英语试题及答案一、选择题（每题2分，共20分）1. Which of the following is not a financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Sales Report2. The term "Double Entry Accounting" refers to the practice of recording:A. All transactions twiceB. Transactions in two different accountsC. Transactions in two different currenciesD. Transactions in two different formats3. What is the purpose of an "Adjusting Entry"?A. To close the books at the end of the yearB. To correct an error in the accounting recordsC. To ensure that the accounting equation is balancedD. To update the accounts to reflect the current financial position4. The "Accrual Basis" of accounting records revenues and expenses when:A. They are received or paidB. They are earned or incurredC. They are budgetedD. They are forecasted5. What does the term "Depreciation" represent?A. The increase in the value of an assetB. The decrease in the value of an asset over time due to useC. The sale of an assetD. The purchase of an asset6. Which of the following is an example of a "Liability"?A. Cash on handB. Accounts ReceivableC. Accounts PayableD. Inventory7. The "Net Income" is calculated by:A. Subtracting expenses from revenuesB. Adding expenses to revenuesC. Multiplying expenses by revenuesD. Dividing expenses by revenues8. A "Journal Entry" is used to:A. Record the initial transactionB. Adjust the trial balanceC. Close the booksD. Prepare financial statements9. What is the formula for calculating "Return on Investment" (ROI)?A. ROI = (Net Income / Total Assets) * 100B. ROI = (Net Income / Investment) * 100C. ROI = (Total Assets / Net Income) * 100D. ROI = (Investment / Net Income) * 10010. The "Going Concern" assumption in accounting means that:A. The business will always be profitableB. The business will continue to operate indefinitelyC. The business will be sold in the near futureD. The business will stop operating in the next year二、填空题（每题1分，共10分）11. The __________ is a record of all financial transactions of a business.12. In accounting, the __________ is the difference between the total debits and total credits.13. The __________ is the process of allocating the cost of a tangible asset over its useful life.14. An __________ is a financial statement that shows the changes in equity during a period.15. The __________ is the amount of money that a company owes to its creditors.16. The __________ is the process of estimating the value ofa company's assets.17. The __________ is the amount of money that a company has earned but has not yet received.18. The __________ is the amount of money that a company is owed by others.19. The __________ is the process of preparing financial statements at the end of an accounting period.20. The __________ is the amount of money that a company has spent but has not yet been billed.三、简答题（每题5分，共30分）21. Explain the difference between "Cash Basis" and "AccrualBasis" accounting.22. What is the purpose of "Bad Debts" in accounting?23. Describe the "Matching Principle" in accounting.24. What is the significance of "Financial Statement Analysis"?四、案例分析题（共40分）25. A company has the following transactions for the year: - Sales revenue of $500,000- Cost of goods sold of $300,000- Depreciation expense of $20,000- Interest expense of $10,000- Income tax expense of $30,000- Dividends paid of $15,000Calculate the company's net income and explain how each item affects the calculation.答案一、选择题1. D2. B3. D4. B5. B6. C7. A8. A9. B10. B二、填空题11. General Journal12. Trial Balance13. Depreciation14. Statement of Changes in Equity15. Liabilities16. Valuation17. Unearned Revenue18. Accounts Receivable19. Closing the Books20. Prepaid Expenses三、简答题21. Cash Basis accounting records transactions when cash is received。

成都理工大学英语精品阅读(三)含答案--万学职业精英社

更多成都理工大学学习资料和试卷请登入精英社的博客自行下载：/jyshcdut欢迎关注我们的官方微博：@万学职业精英社成都理工大学分社成都理工大学英语精品阅读（三）含答案Passage 1Television has opened windows in everybody’s life. Young men will never again go to war as they did in 1914. Millions of people now have seen the effects of a battle. And the result has been a general dislike of war, and perhaps more interest in helping those who suffer from all the terrible things that have been shown on the screen.Television has also changed politics. The most distant areas can now follow state affairs, see and hear the politicians before an election. Better informed, people are more likely to vote, and so to make their opinion count.Unfortunately, television’s influence has been extremely harmful to the young. Children do not have enough experience to realize that TV shows present an unreal world; that TV advertisements lie to sell products that are sometimes bad or useless. They believe that the violence they see is normal and acceptable. All educators agree that the “television generations” are more violent than their parents and grandparents.Also, the young are less patient. Used to TV shows, where everything is quick and interesting, they do not have the patience to read an article without pictures; to read a book that requires thinking; to listen to a teacher who doesn’t do funny things like the people on children’s pro grams. And they expect all problems to be solved happily in ten, fifteen, or thirty minutes. That’s the time it takes on the screen.1. In the past, many young people ______.A. knew the effects of warB. went in for politicsC. liked to save the wounded in warsD. were willing to be soldiers2. Now with TV people can _____.A. discuss politics at an information centerB. show more interest in politicsC. make their own decisions on political affairsD. express their opinions freely3. The author thinks that TV advertisements _____.A. are not reliable on the wholeB. are useless to peopleC. are a good guide to adultsD. are very harmful to the young4. Which is NOT true according to the passage?A. People have become used to crimes now.B. With a TV set some problems can be solved quickly.C. People now like to read books with pictures.D. The adults are less violent than the young.5. From the passage, we can conclude that _____.A. children should keep away from TV programs should be improvedC. children’s books should have picturesD. TV has a deep influence on the youngPassage 2Nonverbal (非语言的) communication has to do with gestures, movements and closeness of two people when they are talking. The scientists say that those gestures, movements and so on have meaning which words do not carry.For example, the body distance between two speakers can be important. North Americans often complain that South Americans are unfriendly because they tend to stand close to the North American when speaking, while the South American often considers the North American to be “cold” or “distant” because he keeps a greater distance between himself and the person he is speaking to . The “eye contact” provides another example of what we are calling nonverbal communication. Scientists have observed that there is more eye contact between people who like each other than there is between people who don’t like each other. The length of time that the person whom you are speaking to looks at your eyes indicates the amount of interest he has in the things you are talking about.On the other hand, too long a gaze can make people uncomfortable. The eyes apparently play a great part in nonverbal communication. Genuine warmth or interest,shyness or confidence can often be seen in the eyes. We do not always consider a smile to be a sign of friendliness. Someone who is always smiling, and with little apparent reasons, often makes us uneasy.6. According to the passage, nonverbal communication _____.A. is a method often used by people who cannot speakB. can tell something that words cannotC. can be used to talk with people who cannot bearD. is less used than words7. The South American _____.A. tends to keep a distance between himself and the person he is speaking toB. usually stands close to the person he is talking toC. is often unfriendly when spoken toD. is often cold and distant when speaking8. Which of the following is NOT true?A. Less eye contact suggests distance in relation.B. The longer one looks at you, the more interest he has in you.C. There is more eye contact between people who like each other.D. Shorter eye contact shows more interest in what one is talking about.9. Too long a gaze _____.A. may upset people being looked atB. shows one’s great confidenceC. indicates one’s interest in the talkD. tells you how friendly one is10. Constant smiling without apparent reason _____.A. is a sign of one’s friendlinessB. is a sign of one’s unfriendlinessC. makes people feel happyD. makes people feel uncomfortablePassage 3In the United States elementary education begins at the age of six. At this stage nearly all the teachers are women, mostly married. The atmosphere is usually very friendly , and the teachers have now accepted the idea that the important thing is tomake the children happy and interested. The old authoritarian (要绝对服从的) methods of education were discredited (不被认可) rather a long time ago--so much so that many people now think that they have gone too far in the direction of trying to make children happy and interested rather than giving them actual instruction.The social education of young children tries to make them accept the idea that human beings in a society need to work together for their common good. So the emphasis is on co-operation rather than competition throughout most of this process. This may seem curious, in view of the fact that American society is highly competitive; however, the need for making people sociable in this sense has come to be regarded as one of the functions of education. Most Americans do grow up with competitive ideas, and obviously quite a few as criminals, but it is not fair to say that the educational system fails. It probably does succeed in making most people sociable and ready to help one another both in material ways and through kindness and friendliness.11. According to the passage, the U.S. elementary education is supposed to make children _____.A. sensible and sensitiveB. competitive and interestedC. curious and friendlyD. happy and co-operative12. Some Americans complain about elementary schools because they think _____.A. children are reluctant to help each otherB. schools lay too much emphasis on co-operationC. children should grow up with competitive ideasD. schools give little actual instruction to children13. The author’s attitude towards American education can be best described as _____.A. favorableB. negativeC. tolerantD. unfriendly14. The American educational system emphasizes _____.A. material wealthB. competitionC. co-operationD. personal benefit15. The word “sociable” (Line 7, Paragraph2) most probably means _____.A. fond of talking freelyB. friendly with other peopleC. concerned about social welfareD. happy at schoolPassage 4In the United States, 30 percent of the adult population has a “weight problem”. To many people, the cause is obvious: they eat too much. But scientific evidence does little to support this idea. Going back to the America of the 1910s, we find that people were thinner than today, yet they ate more food. In those days people worked harder phy sically, walked more, used machines much less and didn’t watch television. Several modern studies, moreover, have shown that fatter people do not eat more on the average than thinner people. In fact, some investigations, such as the 1979 study of 3,545 London office workers, report that, on balance, fat people eat less than slimmer people.Studies show that slim people are more active than fat people. A study by a research group at Stanford University School of Medicine found the following interesting facts:The more the men ran, the more body fat they lost.The more they ran, the greater amount of food they ate.Thus, those who ran the most ate the most, yet lost the greatest amount of body fat.16. The physical problem that many adult Americans have is that ________.A. they are too slimB. they work too hardC. they are too fatD. they lose too much body fat17．According to the article, given 500 adult Americans, _______ people will have a “weight problem.”A. 30B. 50C. 100D. 15018. Is there any scientific evidence to support that eating too much is the causeof a “ weight problem?”A. Yes, there is plenty of evidence.B. Of course, there is some evidence to show this is true.C. There is hardly any scientific evidence to support this.D. We don’t know because the information is not given.19. In comparison with the adult American population today, the Americans of the 1910s_______.A. ate more food and had more physical activitiesB. ate less food but had more activitiesC. ate less food and had less physical exerciseD. had more weight problems20. Modern scientific researches have reported to us that ________.A. fat people eat less food and are less activeB. fat people eat more food than slim people and are more activeC. fat people eat more food than slim people but are less activeD. thin people run less, but have greater increase in food intakePassage 5By adopting a few simple techniques, parents who read to their children can greatly increase their children’s language development. It is surprising but true. How parents talk to their children makes a big difference in the children’s language development. If a parent encourages the child to actively respond to what the parent is reading, the child’s language skills increase.A study was done with 30 three-year-old children and their parents. Half of the children participated in the experimental study; the other half acted as the control group. In the experimental group, the parents were given a two-hour training session in which they were taught to ask open-ended questions rather than yes-or-no questions. For example, the parent should ask, “What is the doggie doing?” rather than “Is the doggie running away?” The parents in the experimental group were also instructed in how to help children find answers, how to suggest alternative possibilities and how to praise correct answers.At the beginning of the study, the children did not differ in measures of language development, but at the end of one month, the children in the experimental group showed 5. 5 months ahead of the control group on a test of verbal expression and vocabulary. Nine months later, the children in the experimental group still showed anadvance of 6 months over the children in the control group.21. Which of the following can be inferred from the passage?A. Children who talk a lot are more intelligent.B. Parents who listen to their children can teach them more.C. Active children should read more and be given more attention.D. Verbal ability can easily be developed with proper methods.22. What does “it” in line 2 can most probably be replaced by?A. Parents increasing children’s language developmentB. Reading techniques being simpleC. Parents reading to childrenD. Children’s intelligence development23. According to the author, which of the following questions is the best type to ask children about?A. Do you see the elephant?B. Is the elephant in the cage?C. What animals do you like?D. Shall we go to the zoo?24. The difference between the control group and the experimental group was _______.A. the training that parents receivedB. the age of the childrenC. the books that were readD. the number of the children25. The best conclusion we can draw from the passage is that _______.A. parents should be trained to read to their childrenB. the more children read, the more intelligent they will becomeC. children’s language skills increase when they are required to respond activelyD. children who read actively seem six months olderPassage 6The agriculture revolution in the nineteenth century involved two things: the invention of labor-saving machinery and the development of scientific agriculture. Labor-saving machinery naturally appeared first where labor was scarce. “In Europe”, said Thomas Jefferson, “the object is to make the most of their land, labor beingsufficient; her e it is to make the most of our labor, land being abundant.” It was in America, therefore, that the great advances in nineteenth century agricultural machinery first came. At the opening of the century, with the exception of a crude (粗糙的) plow, farmers could have carried practically all of the existing agricultural tools on their backs. By 1860, most of the machinery in use today had been designed in an early form. The most important of the early inventions was the iron plow. As early as 1890 Charles Newbolt of New Jersey had been working on the idea of a cast-iron plow and spent his entire fortune in introducing his invention. The farmers, However, would home none of it, claiming that the iron poisoned the soil and made the weeds grow. Nevertheless, many people devoted their attention to the plow, until in 1869,James Oliver of South Bend, Indiana, turned out the first chilled steel plow.26. The word “here”(Para,1,Line 5) refers to ______.A. EuropeB. AmericaC. New JerseyD. Indiana27. Which of the following statement is NOT true?A. The need for labor helped the invention of machinery in AmericaB. The farmer rejected Charles Newbolt’s plow for fear of ruin of their fields.C. Both Europe and America had great need for farm machinery .D. It was in Indiana that the first chilled-steel plow was produced.28. The passage is mainly about _____.A. the agriculture revolutionB. the invention of labor –saving machineryC. the development of scientific agricultureD. the farming machinery in America29. At the opening of the nineteenth century, farmers in America_____.A. preferred light toolsB. were extremely self-reliant(自给的)C. had many toolsD. had very few tools30. It is implied but not stated in the passage that_____.A. there was a shortage of workers on American farmsB. the most important of the early invention was the iron plowC. after 1869, many people devoted their attention to the plowD. Charles Newbolt had made a fortune by his cast-iron plowPassage 7Human needs seem endless. When a hungry man gets a meal, he begins to think about an overcoat, when a manager gets a new sports car, a big house and pleasure boats dance into view.The many needs of mankind might be regarded as making up several levels. When there is money enough to satisfy one level of needs, another level appears.The first and most basic level of needs involves food. Once this level is satisfied, the second level of needs, clothing and some sort of shelter, appears. By the end of World War II, these needs were satisfied for a great majority of Americans. Then a third level appeared. It included such items as automobiles and new houses.By 1957 or 1958 this third level of needs was fairly well satisfied. Then, in the late 1950s,a fourth level of needs appeared: the “life-enriching” level. While the other levels involve physical satisfaction, that is, the feeding, comfort, safety, and transportation, this level stresses mental needs for recognition, achievement, and happiness. It includes a variety of goods and services, many of which could be called “luxury” items. Among them are vacation trips, the best medical and dental care, and recreation. Also included here are fancy goods and the latest styles in clothing.On the fourth level, a lot of money is spent on services, while on the first three levels more is spent on goods. Will consumers raise their sights to a fifth level of needs as their income increases, or will they continue to demand luxuries and personal services on the fourth level?A fifth level would probably involve needs that can be achieved best by community action. Consumers may be spending more on taxes to pay for government action against disease, ignorance, crime, and prejudice. After filling our stomachs, our clothes closets, our garages, our teeth, and our minds, we now may seek to ensure the health, safety, and leisure to enjoy more fully the good things on the first four levels.31. According to the passage, man will begin to think about such needs as housing and clothing only when＿＿.A. he has saved up enough moneyB. he has grown dissatisfied with his simple shelterC. he has satisfied his hungerD. he has learned to build houses32. It can be inferred from the passage that by the end of World War II, most Americans＿＿.A. were very richB. lived in povertyC. had the good things on the first three levelsD. did not own automobiles33. Which of the following is NOT related to “physical satisfaction”?A. A successful careerB. A comfortable homeC. A good mealD.A family car34. What is the main concern of man on the fourth level?A. The more goods the better.B. The more mental satisfaction the better.C. The m ore “luxury” items the better.D. The more earnings the better.35. The author tends to think that the fifth level＿＿.A. would be little better than the fourth levelB. may be a lot more desirable than the first fourC. can be the last and most satisfying levelD. will become attainable before the government takes actionsPassage 8When we talk about intelligence, we do not mean the ability to get good scores on certain kinds of tests or even the ability to do well in school. By intelligence we mean a way of living and behaving, especially in a new or upsetting situation. If we want to test intelligence, we need to find out how a person acts instead of how much he knows what to do .For instance, when in a new situation, an intelligent person thinks about the situation, not about himself or what might happen to him. He tries to find out all he can, and then he acts immediately and tries to do something about it. He probably isn’t sure how it will all work out, but at least he tries. And, if he can’t make t hings work out right, he doesn’t feel ashamed that he failed; he just tries to learn from his mistakes. An intelligent person, even if he is very young, has a special outlook on life, a special feeling about life, and knows how he fits into it.If you look at children, you’ll see great difference between what we call “bright” children and “not-bright” children. They are actually two different kinds of people, not just the same kind with different amount of intelligence. For example, the bright child really wants to find out about life --- he tries to get in touch with everything around him. But, the unintelligent child keeps more to himself and his own dream-world; he seems to have a wall between him and life in general.36. According to this passage, intelligence is＿＿.A. the ability to study wellB. the ability to do well in schoolC. the ability to deal with lifeD. the ability to get high scores on some tests37. In a new situation, an intelligent person＿＿.A. knows more about what might happen to himB. is sure of the result he will getC. concentrates on what to do about the situationD. cares more about himself38. If an intelligent person failed, he would＿＿.A. try not to feel ashamedB. learn form his experiencesC. try to regret as much as possibleD. make sure what result he would get39. Bright children and not-bright children＿＿.A. are two different types of childrenB. are different mainly in their degree of clevernessC. have difference only in their way of thinkingD. have different knowledge about the world40. The author of this passage will probably continue to talk about＿＿.A. how to determine what intelligence isB. how education should be foundC. how to solve practical problemsD. how an unintelligent person should be taughtPassage 9We use both words and gestures to express our feelings, but the problem is that these words and gestures can be understood in different ways.It is true that a smile means the same thing in any language. So does laughter or crying. There are also a number of striking similarities in the way different animals show the same feelings. Dogs, tigers and humans, for example, often show their teeth when they are angry. This is probably because they are born with those behavior patterns.Fear is another emotion that is shown in much the same way all over the world. In Chinese and in English literature, a phrase like “he went pale and began to tremble” suggests that the man is either very afraid or he has just got a very big shock. However, “he opened his eyes wide” is used to suggest anger in Chinese whereas in English it means surprise. In Chinese “surprise” can be described in a phrase like ‘they stretched out their tongues!’ Sticking out your tongue in English is an insulting gesture or expresses strong dislike.Even in the same culture, people differ in ability to understand and express feelings. Experiments in America have shown that women are usually better than men at recognizing fear, anger, love and happiness on people’s faces. Othe r studies show that older people usually find it easier to recognize or understand body language than younger people do.41. According to the passage,＿＿.A. we can hardly understand what people’s gestures meanB. we can not often be sure what people mean when they describe their feelings in words orgesturesC. words can be better understood by older peopleD. gestures can be understood by most of the people while words can not42. People’s facial expressions may be misunderstood because＿＿.A. people of different ages may have different understandingB. people have different culturesC. people of different sex may understand a gesture in a different wayD. people of different countries speak different languages43. In the same culture＿＿.A. people have different ability to understand and express feelingsB. people have the same understanding of somethingC. people never fail to understand each otherD. people are equally intelligent44. From this passage, we can conclude＿＿.A. words are used as frequently as gesturesB. words are often found difficult to understandC. words and gestures are both used in expressing feelingsD. gestures are more efficiently used than words45. The best title for this passage may be＿＿.A. Words and FeelingsB. Words, Gestures and FeelingsC. Gestures and FeelingsD. Culture and UnderstandingPassage 10Languages are remarkably complex and wonderfully complicated organs of culture. They contain the quickest and the most efficient means of communicating within their respective culture. To learn a foreign language is to learn another culture. In the words of a poet and philosopher, “As many languages as one speaks, so many lives one lives.” A culture and its language are as necessary as brain and body: while one is a part of the other, neither can function without the other. In learning a foreign language, the best beginning would be starting with the non-language elements of the language: its gestures, its body language, etc. Eye contact is extremely important in English. Direct eye contact leads to understanding, or, as the English saying goes,seeing eye-to-eye. We can never see eye-to-eye with a native speaker of English until we have learned to look directly into his eyes.46. The best title for this passage is ____.A. Organs of CultureB. Brain And BodyC. Looking into His EyesD. Language And Culture47. According to this passage, the best way to learn a foreign language is ____.A. to read the works of poets and philosophersB. to find a native speaker and look directly into his eyesC. to begin by learning its body languageD. to visit a country where you can study48. According to this passage, gestures are ____.A. spoken wordsB. a non-language elementC. pictures in a languageD. written language49. “As many languages as one speaks, so many lives …” means ____.A. if one learns many foreign languages, one will have a better understanding of his own languageB. life is richer and more interesting if one knows several languagesC. no matter how many languages one knows, one can never know more than one’s own cultureD. if a person speaks only one language, he will live a very happy life50. Which of the following doesn’t share the same meaning with t he others?A. signsB. gesturesC. efficientD. body languagePassage 11Children are a re1atively modern invention. Until a few hundred years ago they did not exist. In medieval and Renaissance painting you see pint---sized men and women, wearing grown-up clothes and grown-up expressions, performing grown-up tasks. Children did not exist because the family as we know it had not evolved. Children today not only exist; they have taken over, in no place more than inAmerica, and at not time more than now. It is always Kids’ Country here. Our civi1ization is child-centered, child-obsessed. A kid's body is our physical ideal. In Kids' Country we do not permit middle-age. Thirty is promoted over 50, but 30 knows that soon his time to be overtaken wi1l come.We are the first society in which parents expect to learn from their children. Such a topsy-turvy (颠倒) situation has come about at least in part because, unlike the rest of the world, ours is an immigrant society, and for immigrants the on1y hope is in the kids. In the old Country, that is, Europe, hope was in the father, and how much wealth he could accumulate and pass along to his children. In the growth pattern of America and its ever-expanding frontier, the young man was ever advised to GO WEST; the father was ever inheriting from his son. Kids' Country may be the inevitable result.Kids' Country is not all bad. America is the greatest country in the wor1d to grow up in because it is Kids' Country. We not on1y wear kids' clothes and eat kids' food; we dream kids' dreams and make them come true. It was, after all, a boys' game to go to the moon.If in the old days children did not exist, it seems equally true today that adults, as a class, have begun to disappear, condemning all of us to remain boys and girls forever, jogging and doing push-ups (俯卧撑) against eternity.51. The author uses the example of the Renaissance painting to show that _____.A) adu1ts showed less concern for children than we do nowB) adults were smaller and thinner at that time, but they still had lots of work to doC) children looked and acted like adults at that timeD) children were not permitted to appear in family paintings at that time52. In the third paragraph, the Old Country is contrasted with America _______.A) to show differences in family sizeB) to show differences in attitudes towards family relationsC) to show two kinds of geographyD) to show two different kinds of economic relations between generations53. Going to the moon is an example of ________.A) America's dreams and creativityB) America's childish and queer behaviorC) why America hasn't grown up。

成都理工大学会计课程

注册会计师专业方向课限选课注册会计师审计实务-3.5-54-54-0
注册会计师专业方向课限选课注册会计师经济法-3-50-50-0 7
注册会计师专业方向课限选课税法-3-51-51-0
审计学专业方向课限选课审计案例分析-4-60-60-0
审计学专业方向课限选课审计理论专题-2.5-37-37-0
专业基础课必修课审计案例-3-48-48-0 6
专业基础课必修课审计理论-2-32-32-0 6
专业基础课必修课注册会计师审计实务-2-32-32-0
专业基础课必修课会计史-2-32-32-0
专业基础课必修课经济效益审计-2-32-32-0 6
实习必修课社会实践实习-1-0-0-0
专业基础课必修课市场营销学-3-48-40-8
专业基础课必修课基础会计学-6-96-72-24
大二
公共基础课必修课线性代数-2.5-40-40-0
公共基础课必修课马克思主义基本原理-2.5-40-40-0
公共基础课必修课形势与政策-1-17-17-0
公共基础课必修课大学英语（三）-4-80-64-16
公共基础课必修课形势与政策-1-17-17-0
公共基础课必修课思想道德修养与法律基础实践-0.5-8-0-8
公共基础课必修课大学英语（二）-4-80-64-16
公共基础课必修课数据库程序设计技术-4.5-64-32-32
公共基础课必修课大学体育（二）-2-36-4-32
专业基础课必修课财务管理学-4-64-60-4
专业基础课必修课审计学-4-64-60-4

会计基础考试题库及答案英文版

会计基础考试题库及答案英文版Accounting Fundamentals Exam Question Bank and Answers - English VersionQuestion 1: What is the primary purpose of financial accounting?Answer 1: The primary purpose of financial accounting is to provide financial information about a company to external users such as investors, creditors, and government agencies, which helps them make informed decisions.Question 2: Define the term "Double Entry Bookkeeping."Answer 2: Double Entry Bookkeeping is a system of recording financial transactions in which every transaction is recorded twice, once as a debit and once as a credit, to maintain the equality of the accounting equation.Question 3: Explain the difference between "Liabilities" and "Equity."Answer 3: Liabilities are the obligations of a company, which represent the amounts owed to external parties. Equity, on the other hand, represents the ownership interest in the company and the residual interest in the assets after deducting the liabilities.Question 4: What is the accounting equation?Answer 4: The accounting equation is Assets = Liabilities + Equity. It is the fundamental equation that underlies the double-entry bookkeeping system and shows the relationship between a company's assets, liabilities, and equity.Question 5: Describe the "Accrual Basis" of accounting.Answer 5: The accrual basis of accounting records revenues and expenses when they are earned or incurred, not when cash is received or paid. This method provides a more accurate picture of a company's financial performance over a period of time.Question 6: What is the purpose of a "Trial Balance"?Answer 6: A trial balance is a report that lists all the account balances from the general ledger at a particularpoint in time. It is used to check the accuracy of the accounting records by ensuring that the total of debitsequals the total of credits.Question 7: Differentiate between "Cash Flow Statement" and "Income Statement."Answer 7: The income statement reports a company's financial performance over a period of time, showing revenues, expenses, and net income or loss. The cash flow statement, however, shows the inflows and outflows of cash during the same period, focusing on the company's liquidity and ability to generate cash.Question 8: What is the role of "Depreciation" in accounting?Answer 8: Depreciation is the systematic allocation of thecost of a tangible asset over its useful life. It reflectsthe consumption of the asset's economic benefits over timeand is used to match the expense with the revenue generatedby the asset.Question 9: Explain the concept of "Financial Statements." Answer 9: Financial statements are formal records of acompany's financial activities, including the balance sheet, income statement, and cash flow statement. They provide a snapshot of the company's financial position and performance over a specific period.Question 10: What is the "Going Concern" assumption in accounting?Answer 10: The going concern assumption is the belief that a business will continue to operate for the foreseeable future. It is a fundamental assumption in accounting that allows for the preparation of financial statements based on the continuity of the business.End of Exam Question BankPlease note that this question bank is designed to provide a general overview of accounting fundamentals and should be used as a study aid. For a comprehensive understanding, further study and practical application are recommended.。

成都理工大学会计英语11

Chapter 11-11
SO 3 Explain the accounting for other current liabilities.
What is a Current Liability
E11-3 In providing accounting services to small
businesses, you encounter the following situations pertaining to cash sales.
2.
3. 4. 5. 6. 7. 8.
Chapter 11-3
Describe the accounting for notes payable.
Explain the accounting for other current liabilities. Explain why bonds are issued, and identify the types of bonds. Prepare the entries for the issuance of bonds and interest expense. Describe the entries when bonds are redeemed or converted. Describe the accounting for long-term notes payable. Identify the methods for the presentation and analysis of long-term liabilities.
Cash Sales Sales tax payable
31,500
30,000 1,500
Chapter 11-13

成都理工大学外国语学院大学英语口语教案

Unit One Brief Introduction to CDUTPart I: Words and Expressionsattend a college major in coursesemester freshman sophomorejunior senior graduate mathematical brain easy-going second to noneburn the midnight oil at hand credit hour(s)Part II Sentence Patterns1. What college are you attending?2. What are you majoring in? /What's your major?3. What grade /class are you in?4. How many courses are you taking this semester?5. Many students are working at part time jobs.6. I'm a sophomore of Chengdu University of Technology.7. He's busy preparing for class.8. This has been a hard course for me.9. He seems to be getting on very well at school.10. The costs of college get higher every year.11. She's an easy-going teacher.12. As far as English is concerned, he is second to none.13. He is burning the midnight oil.14. There's nothing wrong with hard work.15. Examinations are at hand.16. She is at the top of her class.17. How did you get on in your exam?18. Se won the first place in a speech contest.19. I'm taking 19 credit hours.20. She is giving me piano lessons in exchange for her English classes.Part III Brief Introduction to CDUTChengdu University of Technology (CDUT) was founded in 1956. The university was called Chengdu College of Geology before the year 1993. In May 2001, two other colleges amalgamated with the CDUT. It is now one of Sichuan Province key universities. CDUT is a diverse university with 15 teaching units including 14 colleges. CDUT also has 2 key laboratories at the national level and other 6 key laboratories at the provincial level and another 35 research institutions. There are 53-degree programs for undergraduate students, 39 master programs and 16 doctoral programs. In addition, CDUT operates two post-doctoral research stations.More than 25,000 students are enrolled full-time for the year 2004. The faculty numbers of the university are 2021，including 2 academicians of the Chinese Academy of Science, 62 doctorial tutors, 126 professors and 261 associate professors.Seventy-two of them have been awarded the State Council Special Allowance. CDUT has 2 positions for Changjiang Special Scholarships.Since its foundation, CDUT has completed 2200 research projects, of which over 600 have been awarded prizes at the national, provincial and ministerial levels. Fifteen have received national patents. Since 1992, 26 teaching achievements and 26 textbooks compiled by CDUT staff have been awarded prizes at the national, provincial or ministerial levels.CDUT has excellent international reputation for its international cooperative relationships and exchanges with more than 30 universities outside of China. More than 2,000 scholars and experts from 40 countries and regions have visited CDUT to conduct research or to lecture. Students from the United States, Australia, Germany, Austria, Korea, Japan and Russia have studied at CDUT in different fields. Over 200 international cooperative research projects have already been completed. In recent years, the university has successfully held several international academic conferences.The CDUT museum, with more than 60,000 specimens, is one of the largest natural museums in Western China. On display are many world and national class treasures.The CDUT library holds 1,350,000 volumes and 14,000 kinds of electronic-journals. The university archive is one of the first-grade archives in China’s research institutions and universities, and one of the largest archives in Sichuan Province.CDUT takes great pride in its 65,000 graduates. Most of them have become experts, senior engineers, technicians and supervisors in various fields and departments around China.The CDUT campus is located at the center of Chenghua District of Chengdu City near the Shanghai-Chengdu Freeway. Presently, in addition to the main campus, CDUT has two non-adjacent campuses. With a major campus expansion in progress, the new campus will occupy an area of 133 hectares around the present main and north campuses. The campus expansion will add a number of residence, teaching and research facilities.In order to provide the highest quality education for its students, CDUT is positioned to make it become one of the best universities in China and a famous university in the world.Unit Two Campus and Campus LifeI.I.Location1. 1.Where is your university located?2. 2.Our University is located in the east suburbs of Chengdu/ at Shilidian in theeast of Chengdu.3. 3.It is at the junction of Chengdu-Nanchong Highway and the 3rd ChengduRingroad.II.II.Campus scenery1. 1.Can you show us around your campus?2. 2.Our campus is really beautiful with a clear rippling lake in the centersurrounded by trees and flowers and a man-made irrigation canal running through.Many buildings stand around the lake, including the teaching building, the library and the museum of dinosaur which is very famous in our country.III.III.In the dormitory1. 1.I live on campus. I share a room with some other roommates. I live in Room1234, Dorm 1.2. 2.Do you live in a co-ed dorm or is it just for girls/boys?3. 3.Do you have a curfew?4. 4.What time is the light out?5. 5.I have to be in my room by 10:30 p.m.6. 6.Do you get along well with your roommates?IV.IV.Eating and Drinking1. 1.Would you like to eat out tonight?2. 2.What kind of restaurant do you like?3. 3.We usually dine in the university cafeteria/canteen.4. 4.Do you have a table for two?5. 5.Can I order now?6. 6.Can I order take-out here?7.7.It’s my treat today./Let’s go Dutch on this. / Let me pay my share.Related Words and Expressions:reservation, tasty, greasy, source, noodle, considerate, bathroom, bill, gymnasium, basketball, court, swimming pool, student union, rent, air conditioning, laundry. DialoguesDialogue 1A.：Mary, which dorm do you live in?B：I live on the 3rd floor.A：Really, me too.B：I’m in 307. Come and visit sometime.Dialogue 2A：Jim, we’ve missed the lunch hour. Where are you going to have lunch?B.：I have no idea..A：Why not eat out together?B：Well, it’s a good idea and we can go Dutch.A.：Ok, let’s get g oing.Unit Three CoursesI. Sentence Patterns1. 1.Introducing yourself.①Hello, my name is Li Ming and I’m studying economics.②Hi, I’m majoring in engineering.③My major is electronics.Substitute expressions: 地质学geology, 地理学geography, 旅游管理tourism management 资源勘探resource prospecting and exploration，生物工程biology engineering, 材料科学与工程materials science and engineering, 工商管理business administration, 信息管理information management, 化工与制药chemical engineering and pharmacy, 应用化学applied chemistry, 化学chemistry, 土木工程civil engineering, 环境工程environment engineering, 建筑学，architecture, 石油工程oil engineering, 信息工程information engineering, 计算机科学与技术computer science and technology, 地球物理学geophysics, 软件工程software engineering, 核工程与核技术nuclear engineering and technology, 地球化学geochemistry, 机械制造及其自动化mechanical design, manufacture and automation, 电气工程及其自动化electrical engineering and automation, 数学与应用数学mathematics and applied mathematics人力资源管理human resource management, 土地资源管理land resource management, 国际经济与贸易international economics and trade市场营销marketing, 经济学economics, 会计学accounting, 法学law, 社会学sociology, 公共事业管理science of public management, 政治学political science, 艺术设计artistic design, 广播电视新闻学radio and television journalism 勘察技术与工程exploration technology and engineering, etc.④I am a freshman / sophomore / junior / senior.2. 2.Talking about your study.①I have studied English for about / more than nine years.②I started learning English five / several years ago.③Among all the courses I’ve taken, I found physics very interesting / useful / quite difficult.④I find advanced mathematics rather confusing / difficult to understand / beyond me.⑤The most useful course I’ve taken is computer science.⑥The most difficult course I’ve taken is advanced maths.Substitute expression:psychology, politics, physics, electronics, architecture, computer science, geology, statistics, college English, economics, etc.⑦I think a good pronunciation is necessary / important / essential.⑧I think the most important thing I have learnt at university is learning to get along with people / learning skills I need to get a job / learning to think on my own / finding out what I am good at / developing good communication skillsII. Conversations1.A: I don’t think we’ve met. My name is Sarah. I’m a freshman.B: Hello, I’m Linda. I’m new, too.A: I’m studying accounting. How about you?B: I’m majoring in marketing.A: Nice to meet you.B: Nice to meet you, too.2.A; Hi, long time no see!B: Hi, how have you been?A: Great. And you?B: I’m doing okay. You se e, we have a lot of more free time to do what we are interested in. What subject have you enjoyed the most?A: Maths. The reason is rather simple. The teacher is humorous, and he can make such boring things interesting. All of us like to attend his class.B: You are so lucky. Since you are good at English, I wonder if you could tell me how to improve my oral English.A: Mm. Do you often speak English with your friends?B: I wanted to, but I’m afraid of making mistakes because I don’t want to lose face, so sometimes I just give up.A: I guess speaking in a foreign language isn’t easy. You must be willing to make some errors at the beginning.B: You mean I shouldn’t be afraid of making mistakes.A: That’s right.B: I see. Thank you.III. PresentationAt a gathering of freshmen, Wang Hui and Xu Lin are talking about their study.Hello, my name is Wang Hui. I come from Wuhan. I’m a freshman at CDUT and I specialize in Management Engineering. I’d like to be a marketing manager after graduation. I’ve taken computer science as my optional subject, for it’s very important in any field. It will help me in my career in the future. So computer science is my favorite subject.Hi, my name is Xu Lin. I’m an electronics major. I started learning English several years ago but I still can’t speak much English. I feel nervous whenever I speak. And every time I open my mouth I seem to make errors. I decided to overcome my shyness and to learn English by speaking as much as I can.Unit Four Joining a ClubI. Key wordsDrama Society 戏剧社English Club 英语俱乐部Movie Club 电影社团Aerobic Club 健美操社团Poetry Club 诗社Basketball Club 篮球社Football Club 足球社Badminton Society 羽毛球协会Guitar Club 吉他社团Science Club 科学社Fine Arts Society 美术协会II. Sentence PatternsI have been thinking of joining a club. 我一直在想加入一个社团。

2022专升本成都理工大学英语试卷答案详解

2022专升本成都理工大学英语试卷答案详解成都理工大学专升本专业有：软件工程、计算机科学与技术、会计学、工商管理、人文地理与城乡规划、旅游管理、电子信息工程、物联网工程、智能科学与技术、财务管理、经济学、物流管理、人力资源管理、应用统计学、机械工程、工程管理、土木工程、资源勘查工程、测绘工程等。

1、公共基础课：所有专业或者同类专业应考者都必须参加的课程。

如《马克思主义基本原理概论》、《中国近代史纲要》、《英语（二）》、《政治经济学》等。

公共课虽然不一定同所学专业有直接联系，但它是培养德、智、体全面发展人才，为进一步学习其他内容提供方法论不可少的课程。

2、专业基础课：该专业学生必须自学的基础理论、基本知识和基本技能的课程。

基础课就是为了应考者掌控专业的科学知识，自学专业的科学技术，发展我们有关能力打下基础。

像是工商企业管理（本）专业中的《管理学原理》和电子商务专业的《电子商务基础与应用领域》这类的，就属基础课了。

3、专业课：同专业知识、技能直接联系的基本课程（简称专业课）。

4、课外：存有管制的挑选自己须要的科目展开自学。

选修科目的挑选就是存有管制的，就可以在专业考试计划规定的课程内挑选。

直观说道就是给我们一些选修科目，自己放着学。

学生根据自己的能力和兴趣挑选终南捷径的科目。

5、实践性环节：公共基础课、专业基础课、专业课三类课程的学分比例大致为3：4：3或2：5：3。

专升本考试就是指大学专科层次学生步入本科层次阶段自学的甄选考试，就是中国大陆教育体制中大专层次学生入读本科院校的考试制度。

专升本分为两种类型：第一类是普通高等教育专升本（亦称统招专升本），考试对象仅限于各省、直辖市、全日制普通高校（统招入学）的专科应届毕业生。

第二类是成人高等教育专升本。

成都理工大学会计英语14

ACCOUNTING 会计英语
Chapter 14-1
主讲教师：朱靖
Chapter14Statement of Cash Flows
Accounting, Third Edition
Chapter 14-2
Study Objectives
1. Indicate the usefulness of the statement of cash flows. 2. Distinguish among operating, investing, and financing activities. 3. Prepare a statement of cash flows using the indirect method. 4. Analyze the statement of cash flows.
Step 1: Operating activities Step 2: Investing and financing activities Step 3: Net change in cash
Using Cash Flows to Evaluate a Company
Free cash flow
1. 2. 3. 4.
Illustration 14-4
Format
Preparation Indirect and direct methods
Chapter 14-4
Usefulness of the Statement of Cash Flows
Provides information to help assess:
1. Entity’s ability to generate future cash flows.

成都理工大学博士英语作文分值

成都理工大学博士英语作文分值Here is an English essay with over 1,000 words, without a title and without any additional punctuation marks in the body of the text.The Importance of Doctoral English Writing Assessments at Chengdu University of TechnologyDoctoral-level education is a crucial step in the academic and professional development of individuals who aspire to become leading experts in their respective fields. As such, the assessment of doctoral students' abilities, particularly in the realm of academic writing, holds immense significance. At Chengdu University of Technology, the doctoral English writing assessment serves as a critical component in evaluating the preparedness and competence of its PhD candidates.The ability to effectively communicate complex ideas and research findings through written expression is a fundamental skill that doctoral students must possess. The doctoral English writing assessment at Chengdu University of Technology is designed to gauge the students' proficiency in articulating their research, analyses, and conclusions in a clear, concise, and academicallyrigorous manner. This assessment not only evaluates the students' command of the English language but also their capacity to organize their thoughts, construct logical arguments, and present their work in a manner that adheres to the conventions of academic writing.One of the primary objectives of the doctoral English writing assessment is to ensure that PhD candidates at Chengdu University of Technology are equipped with the necessary communication skills to engage in international academic discourse. In today's globalized research landscape, the ability to publish in high-impact English-language journals and to effectively present one's work at international conferences is crucial for the advancement of one's academic career. The doctoral English writing assessment helps to identify and address any gaps in the students' writing abilities, enabling them to develop the necessary skills to navigate the complex world of academic publishing and presentation.Moreover, the doctoral English writing assessment serves as a valuable tool in the overall evaluation of the students' preparedness for their doctoral studies. The successful completion of this assessment demonstrates the students' capacity to engage in the rigorous intellectual work required at the doctoral level. It provides the faculty and administration at Chengdu University of Technology with a reliable indicator of the students' ability to conduct independent research, analyze complex data, and communicate theirfindings in a clear and compelling manner.The assessment process itself is designed to be comprehensive and thorough. Students are typically required to produce a substantial piece of academic writing, such as a research proposal or a literature review, which is then evaluated by a panel of experienced faculty members. The assessment criteria often include elements such as the clarity and coherence of the writing, the depth and breadth of the research, the strength of the argumentation, and the adherence to academic writing conventions.In addition to the evaluation of the written work, the doctoral English writing assessment may also incorporate an oral component, where students are required to defend their written work and respond to questions from the assessment panel. This oral component not only tests the students' ability to articulate their ideas verbally but also their capacity to engage in academic discourse and respond to critical feedback.The importance of the doctoral English writing assessment at Chengdu University of Technology extends beyond the individual student's academic performance. The assessment serves as a testament to the university's commitment to maintaining high standards of academic excellence and ensuring that its doctoral graduates are well-equipped to contribute to the global researchcommunity. By upholding rigorous writing standards, Chengdu University of Technology demonstrates its dedication to producing scholars who possess the necessary communication skills to disseminate their research findings and engage in meaningful academic exchanges.Furthermore, the successful completion of the doctoral English writing assessment can have a significant impact on the students' future career trajectories. Many academic and research institutions, both within China and internationally, place a high value on the ability to communicate effectively in English. The doctoral English writing assessment at Chengdu University of Technology serves as a reliable indicator of the students' proficiency in this regard, opening up opportunities for them to secure prestigious research positions, publish in leading academic journals, and contribute to the advancement of knowledge in their respective fields.In conclusion, the doctoral English writing assessment at Chengdu University of Technology is a critical component of the doctoral program that serves to evaluate the students' preparedness for the rigors of academic research and communication. By upholding high standards of written expression, the university ensures that its doctoral graduates possess the necessary skills to engage in international academic discourse and contribute to the global research community. The successful completion of this assessmentnot only benefits the individual students but also reflects the university's commitment to excellence and its role in shaping the next generation of leading scholars and researchers.。

大学会计专业英语教材

大学会计专业英语教材IntroductionThe study of accounting plays a crucial role in the field of business and finance. In order to fully comprehend the complex world of accounting, it is essential for students to have a solid understanding of the subject in both their native language and English. This article aims to discuss the importance of English language proficiency in the context of studying accounting at the university level. It will also outline the contents and structure of a comprehensive English textbook designed specifically for students majoring in accounting.Section 1: Importance of English Proficiency in Accounting1.1 Globalization and International BusinessIn today's interconnected business world, multinational corporations operate across borders, making English the lingua franca of international commerce. Accountants need to possess strong English language skills to effectively communicate financial information and interact with clients and colleagues from different linguistic backgrounds.1.2 Access to International Accounting StandardsEnglish proficiency is indispensable for accountants to access and comprehend international accounting standards such as the International Financial Reporting Standards (IFRS) and the Generally Accepted Accounting Principles (GAAP) used in English-speaking countries. Fluencyin English empowers students to stay up-to-date with the latest accounting practices and guidelines.Section 2: Designing an Effective Accounting English Textbook2.1 Language Proficiency BuildingThe textbook should include a variety of language-building exercises focusing on vocabulary, grammar, and reading comprehension specific to accounting terminology and concepts. These exercises can incorporate authentic materials such as financial reports, case studies, and academic articles to enhance real-world application.2.2 Listening and Speaking SkillsAccountants must be able to understand and participate in professional conversations, presentations, and meetings. The textbook should provide listening and speaking activities that simulate typical accounting scenarios, allowing students to practice their skills in a structured environment.2.3 Writing and Analytical SkillsWritten communication is a fundamental aspect of accounting. The textbook should emphasize the development of writing skills, particularly in composing financial reports, memos, and business correspondence. Exercises promoting critical thinking and data analysis should also be included to strengthen students' analytical abilities.2.4 Practical ApplicationsTo facilitate practical application of accounting knowledge, the textbook should incorporate case studies, group projects, and interactive exercises.These activities immerse students in real-world scenarios, enabling them to apply accounting principles to solve problems, make decisions, and analyze financial data.Section 3: Structure of a Comprehensive Accounting English Textbook3.1 Unit OrganizationThe textbook should be divided into thematic units, covering topics such as financial accounting, managerial accounting, auditing, and taxation. Each unit should be further divided into subtopics, allowing for systematic learning and easy reference.3.2 Clear Explanations and ExamplesThe textbook should provide clear explanations of accounting concepts and principles, supported by relevant examples and illustrations. These explanations should be concise, yet comprehensive, making complex topics more accessible to students.3.3 Practice Exercises and AssessmentsEach unit should include a variety of practice exercises and assessments, ranging from multiple-choice questions to problem-solving tasks. These exercises help students reinforce their understanding, test their knowledge, and monitor their progress.3.4 Supplementary ResourcesTo enhance students' learning experience, the textbook should offer supplementary resources such as online resources, audio materials, and interactive quizzes. These resources provide additional practiceopportunities, enrich the learning process, and cater to diverse learning styles.ConclusionIn conclusion, a comprehensive English textbook tailored specifically for university students majoring in accounting is essential in equipping them with the necessary language proficiency and accounting skills. Such a textbook should focus on building language competency, while integrating practical applications and providing a structured learning experience. By mastering English in the context of accounting, students will be well-prepared to navigate the global business landscape and pursue successful careers in the field.。

会计单招英语试题及答案

会计单招英语试题及答案一、选择题（每题2分，共20分）1. Which of the following is not a type of financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Sales Report2. The process of identifying, measuring, and communicating economic information is known as:A. AccountingB. AuditingC. BudgetingD. Forecasting3. What is the formula for calculating the current ratio?A. Current Assets / Current LiabilitiesB. Total Assets / Total LiabilitiesC. Total Liabilities / Current AssetsD. Current Liabilities / Total Assets4. Which of the following is an example of a non-current asset?A. Office SuppliesB. FurnitureC. CashD. Accounts Receivable5. The term "depreciation" refers to:A. The increase in value of an asset over time.B. The decrease in value of an asset over time.C. The cost of an asset.D. The selling price of an asset.6. What is the purpose of an audit?A. To ensure the accuracy of financial statements.B. To increase sales.C. To reduce costs.D. To improve customer satisfaction.7. The accounting equation is:A. Assets + Liabilities = EquityB. Assets - Liabilities = EquityC. Assets = Liabilities + EquityD. Liabilities = Assets - Equity8. Which of the following is not a function of a general ledger?A. Recording all financial transactions.B. Providing a trial balance.C. Calculating depreciation.D. Summarizing account balances.9. What is the primary purpose of a budget?A. To track expenses.B. To plan for future financial activities.C. To increase profits.D. To decrease liabilities.10. Which of the following is an example of a liability?A. InventoryB. Accounts PayableC. RevenueD. Dividends答案：1-5 D A A B B6-10 A C C B B二、填空题（每空1分，共10分）11. The __________ is a summary of a company's financial performance over a specific period of time.12. An asset is something that is expected to generate__________ in the future.13. The term "equity" refers to the __________ of the owners in the assets of an entity.14. A __________ is a written promise to pay a specified amount at a specified time.15. The __________ is a document that outlines the company's financial goals for a specific period.答案：11. Income Statement12. Future Economic Benefits13. Residual Interest14. Note Payable15. Budget三、简答题（每题5分，共10分）16. What are the main components of a balance sheet?17. Explain the difference between a debit and a credit in accounting.答案：16. The main components of a balance sheet are Assets, Liabilities, and Equity. Assets represent what the company owns, Liabilities represent what the company owes, and Equity represents the ownership interest in the company.17. In accounting, a debit is an entry that increases an asset or an expense, and decreases a liability, equity, or revenue. A credit is an entry that increases a liability, equity, or revenue, and decreases an asset or an expense.四、计算题（每题15分，共30分）18. Given the following information for a company, calculate the current ratio:- Current Assets: $50,000- Current Liabilities: $20,00019. If a company purchased a machine for $10,000 and it has a useful life of 5 years with no residual value, calculate the annual depreciation using the straight-line method.答案：18. The current ratio is calculated as Current Assets / Current Liabilities = $50,000 / $20,000 = 2.519. The annual depreciation using the straight-line method is calculated as (Cost of the asset - Residual Value) / Useful Life = ($10,000 - $0) / 5 = $2,000 per year.五、论述题（共30分）20. Discuss the importance of internal controls in an organization and provide examples of internal controls.答案：20. Internal controls are crucial for an organization as they help ensure the accuracy and reliability of financial reporting, safeguard assets, and promote operational efficiency. Examples of internal controls include:- Segregation of duties to prevent fraud.- Authorization and approval processes for transactions. - Document and record-keeping procedures.- Physical controls such as security systems to protect assets.- Regular audits and reviews of financial statements and transactions.。

会计英语Unit 15

商誉贷款, 借出理想的补充独资企业
Notes
Unit Fifteen
Assets for a typical company include cash, accounts receivable, prepaid expenses, inventory, equipments, buildings and even intangible items, such as copyrights, patents and good will.
2. 目前，公认会计原则要求在资产负债中对资产按成本计价，而不是按估计的市价计价。
At present, generally accepted accounting principles call for the valuation of assets in a balance sheet at cost, rather than at appraised market values.
Owners’ equity of a corporation is usually referred to as stockholders’ equity. The major items include share capital, and retained earnings / profits.
Exercises
Unit Fifteen
3. 资产是企业所拥有的经济资源。 Assets are economic resources that are owned or controlled by an entity.
4. 借贷是补充业主投资的一种好方法。 It is a good means of supplementing the investments by the owner to borrow money.

青书学堂系统成都理工大学大学英语试卷所有答案

青书学堂系统成都理工大学大学英语试卷所有答案5单选题 If you want to be an efficient learner, you must_______本题25分A.have clear study e a failureB.you wi答案是： may lose direction and lac motivation1.2单选题 Study es from______本题25分A.your need and desireyour homunity3单选题 According to the tet, which of the following statements is true本题25分A.only TV commercials are useful inA.答案是：B advertisements heleB.cameesD.will come答案是：C comes9单选题Nobody but Lucy and Lilythe secret now本题30分A.nowB.nowsC.to nowD.are going to now答案是：8单选题You had a meeting yesterday afternoon,本题30分A.had IB.didn’t IC.hadn’t youD.didn’t you答案是：’t you7单选题Beethoven was one of ____in the world 本题30分A.more famous musiciansB.the most famous musiciansC.most famo答案是： most famous musicians6单选题There are many trees on ______ side of the street本题30分A.allB.bothC.everyD.each答案是：D each5单选题Nobody told us _____本题30分A.what to do itB.how to doC.where to doD.when to do it答案是：D when to do it4单选题Mr Wang is a man ofwords本题30分A.a fewB.fewC.littleD.a little答案是：3单选题The boy read nothing, _____ he本题30分A.didB.doesn’tC.doesD.didn’t答案是：2单选题The farmers are all busy ____the net year本题30分A.getting to ready forB.getting ready forC.to get ready t答案是： ready for1.单选题We_____ have the school meeting if it ______ tomorrow本题30分A.didnt…rainsB.wont…rainsC.wont…will rain答案是：'t…rains。