会计专业英语 作业第二版本(1)

Chapter 5课后习题

赵若寒 杨琬莹 邓凤兰 荆阳梅

第一部分选择题

1、In general terms,financial assets

appear in the balance sheet at:

a.Face value

b.Current value

c.Cost

d.Estimated future sales value

A

现值成本

估计未来销售价值

账面价值

A B C

D

2、which of following practices contributes

to efficient cash management?

C a.Never borrow money — maintain a cash balance sufficient to make all necessary payments

b.Record all cash receipts and cash payments at

the end of the month when reconciling the bank statements

c.Prepare monthly forecasts of planned cash

receipts,payments and anticipated cash balances up

to a year in advance

d.pay each bill as soon as the invoice arrives

提前准备好每月

预估计划的现金

收入、支付和预

期现金余额

发票一到，

就立即付款

协调银行对账单的

时候，在月末记录

所有的现金收入和

现金支付

永远不要借钱

——保持足够的

现金余额来支付

所有必要的款项

A

B

C

D

A

3、Each of the following measures

strengthens internal control over cash

receipts except :

a.The use of a petty cash fund

b.preparation of a daily listing of all checks

received through the mail

c.The deposit of cash receipts in the bank on

a daily basis

d.The use of cash registers

A

零用备用金的使用

每天进行银行现金收入的存款

现金使用的登记

B

C D 每日通过邮件收到的支票清单的准备

4.Puget Sound Co.sold marketable securities costing $80000 for $92000 cash.In the company's income statement and statement

of cash flows,respectively,this will appear as:

a.A $12000 gain and a $92000 cash receipt

b.A $92000 gain and an $8000 cash receipt

c.A $12000 gain and an $80000 cash

receipt

d.A $92000 sale and a $92000 cash receipt A

获得12000美元和80000的现金收据 B

C D A 获得92000美元和80000的现金收据 获得92000美元和92000的现金收据

获得12000美元和92000的现金收据有价证券成本是80000，获得的现金收据是92000，所以最终的收入获得是12000.

5、Under the direct write-off method of accounting for uncollectible accounts:

a.The current year uncollectible accounts

expense is less than the expense that would be D

under the allowance approach

b.The relationship between the current period net

sales and current period uncollectible accounts

expense illustrates the matching principle

c.The Allowance for Doubtful Accounts is debited

when specific accounts receivable are determined

to be worthless

d.Accounts receivable are not stated in the

balance sheet at net realization value,but at the

balance of the Accounts Receivable control

account