会计英语考试题

在本年度结束时，应收账款账户的借方余额为6000和净销售额为一年总额为100000 。确定的数额调整进入记录提供可疑帐户以下每个假设：1 ）帐户的津贴调整前的信贷余额为3000和无法收回帐款的费用估计为1 ％的净销售额.2 ）津贴帐户调整前的借方余额为$ 500 ，并与分析帐户的客户总分类账表明可疑帐款$ 2000 祝你好运

the SAR effort. Unlike some of the other cases Drabek and his colleagues studied, the decisionmaking structure was relatively flat. That is, the lead agencies (the Wichita Falls police department and the Texas Highway Patrol) did not dominate the decisionmaking process. In part, this might have been because emergency response activities were hampered by loss of electric power and telephone service. As a result, SAR teams operated more autonomously than in other disasters. In fact, the researchers found evidence of three distinct decisionmaking structures. City personnel thought the Highway Patrol and the city Civil Defense agency were the primary decisionmakers, whereas the county agencies viewed the county civil defense agency as the dominant decisionmaker. Finally, the state personnel considered the city police department to be the lead decisionmaker. Despite the loss of electric power and telephone service, the city EOC was able to operate with backup generators and emergency managers improvised radio communications with the support of federal resources. These resources became increasingly important as SAR units shifted to more challenging missions, such as large collapsed structures and water bodies (river and lakes), that exceeded the capabilities of emergent SAR teams staffed by impact area 广而告之：相关文档：Chapter 7 Language, Culture, and Societychapter 7 formal and informal styleChapter 10 language and Computerchapter 7 Religion and beliefsChapter_10_verb_and_verb_phraseChapter 6 and Chapter 7chapter 9 and 10Signal and System chapter 7chapter 10 language and cultureWireless Communications - Chapter 7 - equalization, diversity, and channel coding(05-10)1UL21-2006 LP-Gas Hose2011青少年法制教育公务员面试套路Asynchronous Transfer Mode ATM - Part 2 Asynchronous Transfer Mode ....pdfBuilding Security and Access Control 下载文档：CHAPTER 7 (AND 10).doc 搜索更多：CHAPTER 7 (AND 10).doc 词条解释：CHAPTER 7 (AND 10).doc

详细解答如下： select the items which do not belong to the Balance Sheet? A) Long-term investment （长期投资）B) Accounts receivable （应收账款）C) Income tax expense （所得税费用）D) Retained earnings （留存收益） general, which is the basis of preparing a Balance Sheet? （编制资产负债表的基础）A) Assets = Liabilities + Owners’ Equity. （资产=负债+所有者权益）B) Assets – Liabilities = Owners’ Equity. C) Profits = Revenue – Expenses D) Revenues = Profit- Expenses major elements of the income statement are ______________. （利润表的主要项目）A) revenue, cost of goods sold, selling expenses, and general expense B) Operating section, non-operating section, discontinued operations, extraordinary items and cumulative effects. C) revenues, expenses, gains and losses. D) all of these. statement of cash flows classifies cash receipts and cash payments by the following activities: __________. （现金流量表分为哪些主要活动）A) operating and non-operating. B) investing, financing, and operating. （投资、筹资、经营活动）C) financing, operating, and non-operating D) investing, financing, and non-operating dividends paid to stockholders are classified on the statement of cash flows as ______. 向股东分配股利分类归于“筹资活动”A) operating activities B) investing activities C) a combination of the above D) financing activities credit is on the right-hand side of _____. 贷方在哪些帐户的右边A. an assets account only B. a liability account only C. an owners’ equity account only’ D. all accounts （所有帐户） of the following is a correct statement of the rules of debit and credit? ______. 哪个描述的接待规则正确？A. Debits increase assets and decrease liabilities; （借方增加资产，减少负债）B. Debits decrease assets and increase owners’ equity; （借方减少资产，增加所有者权益）C. Credits increase assets and decrease liabilities; （贷方增加资产，减少负债）D. Credits increase assets and increase owners’ equity; （贷方增加资产和所有者权益）E. None of the above （都不对） of the following is not true? ______. A. Increases in assets are recorded as debits; （资产增加记借方）B. Increases in liabilities are recorded as debits; （负债增加记借方）C. Decreases in owners’ equity are recorded as debits; （所有者权益减少记借方）D. Increases in expenses are recorded as debits; （费用增加记借方）E. Increases in revenues are recorded as credits. （收入增加记贷方） left side of an account is referred to as _____. A. the balance; B. a debit; C. a credit D. a footing of the following debit and credit is true?___. A. Increases in owners’ equity are recorded by credits; B. Revenue is recorded by credits; C. Decreases in owners’ equity are recorded by debits; D. Expenses are recorded by debits; E. All of the above are correct.问题补充： following are all cash except _____. A. money orders; B. Coins; C. Stamps; D. checks Co. sells merchandise on Feb. 15 on account to Penny Co. for $11,000, terms 2/10, n/30. On Feb. 24, payment is received from Penny Co. for the balance due. The amount received should be _______ （11000*（1-2%）=10780）A. $11,000 B. $10,780 C. $11,220 D. $220 of goods sold is computed by adding beginning inventory and net purchases and subtracting X, what is X? （销货成本=年初成本+净购入成本-年末成本）A. net sales; B. ending inventory C. sales discount D. net purchases determine the cost of goods sold ____ inventory is deducted from net purchases out is added to net purchases Returns and Allowances are deducted from net purchases in is added to net purchases

在本年度结束时，应收账款账户的借方余额为6000和净销售额一年总额为100000 确定的金额调整入境记录提供可疑帐户下列各假设：。津贴账户之前调整信贷余额为3000和无法收回帐款的费用估计为1 ％的净销售额。2 ）津贴调整到之前有借方余额的A 500美元，和与分析帐号的客户分类显示可疑帐户的$ 2000 。计算交给你了哦

1) beginning I - Ending I = COGS so EI unter, COGS over sale - COGS = profit so COGS over, profit under B 5) C 6) B 8) cI am doing the Accounting Principleeverything else i am not sure