期期末測試題I、TranslateTheFollowingTermsIntoChinese.1.entityconcept主題概念折舊3.doubleentrysystem5.stablemonetaryunit balanceasset reportexpense controlflowstatement basisfixedasset accounting15.currentliability controlreturnandallowancepositionsheet write-offmethodTranslateTheFollowingSentencesIntoChinese.Accountingisoftendescribedasaninformationsystem.Itisthesystemthatmeasuresbusinessactivities,processesintoreportsandcommunicatesthesefindingstodecisionmakers.Theprimaryusersoffinancialinformationareinvestorsandcreditors.Secondaryusersincludethepublic,governmentregulatoryagencies,employees,customers,suppliers,industrygroups,laborunions,othercompanies,andacademicresearchers.Therearetwosourcesofassets.Oneisliabilitiesandtheotherisowner'sequity.Liabilitiesareobligationsofanentityarisingfrompasttransactionsorevents,thesettlementofwhichmayresultinthetransferoruseofassetsorservicesinthefuture.資產有兩個來源，一個是負債，另一個是所有者權益。負債是由過去的交易或事件產生的實體的義務，其結算可能導致未來資產或服務的轉讓或使用。Accountingelementsarebasicclassificationofaccountingpractices.Theyareessentialunitstopresentthefinancialpositionandoperatingresultofanentity.InChina,wehavesixgroupsofaccountingelements.Theyareassets,liabilities,owner'sequity,revenue,expenseandprofit(income).會計要素是會計實踐的基礎分類。它們是保護財務狀況和實體經營的重要部分。在中國，我們有六個會計要素。它們是資產，負債，所有者權益，收入，費用和利潤(收入)。Thegeneraljournal(orjournal)isabookoforiginalentrythatlinksthedebitsandcreditsofindividualtransactionsbyprovidingacompleterecordofeachtransactioninoneplace,inchronologicalorder.普通日記賬(或日記賬)是一個鏈接這借方和個別交易的信用的一本原始條目，是按時間順序，在一個地方提供一個完整的交易記錄。皿?Pleasefindthebestanswerstothefollowingquestions.Whichofthefollowingstatementisfalse?ThepartnershipformofbusinessorganizationprotectsthepersonalassetsoftheownerfromcreditorsofthebusinessAproprietorshiphasasingleownerAccountingistheinformationsystemthatmeasuresbusinessactivities,processesthatinformationintoreports,andcommunicatestheresultstodecisionmakers.TheFASBdetermineshowaccountingispracticedintheUnitedStatesTheprincipleorconceptthatholdsthatanentitywillremaininoperationfortheforeseeablefutureisthegoing-concernconceptstable-monetary-unitconceptreliabilityprinciplecostprincipleAftinCo.performsservicesonaccountwhenAftincollectstheaccountreceivableassetsincreaseassetsdonotchangeowner'sequitydecreasesliabilitiesdecreaseAnincomestatementreports.theassets,liabilities,andowner'sequityonaparticulardatethechangeintheowner'scapitalduringtheperiodthecashreceiptandcashpaymentduringtheperiodthedifferencebetweenrevenuesandexpensesduringtheperiodThefollowinginformationabouttheassetsandliabilitiesattheendof20x1and20x2isgivenbelow:20x1 20x2Assets $75,000 $90,000Liabilities36,000 45,000Ifnetincomewas$1,500andtherewerenowithdrawals,howmuchdidtheownerinvest?$4,500$6,000$45,000$43,000TraylorCompanypaid$2850onaccount.Theeffectofthistransactionontheaccountingequationisto.Decreaseassetsanddecreaseowner'sequityIncreaseliabilitiesanddecreaseowner'sequityHavenoeffectontotalassetsDecreaseassetsanddecreaseliabilitiesThejournalentrytorecordthecollectionof$890fromacustomeronaccountis.

A.AccountsPayable890A.AccountsPayable890TOC\o"1-5"\h\zCash 890Cash 890AccountsReceivable 890Cash 890AccountPayable 890Cash 890ServiceRevenue 890TheendingCashaccountbalanceis$57600.Duringtheperiod,cashreceiptsequal$124,300.Ifthecashpaymentsduringtheperiodtotal$135,100,thenthebeginningCashamountmusthave$68,400$46,800$181,900CannotbedeterminedfromtheinformationgivenUsethefollowingselectedinformationfortheAleciaCompanytocalculatethecorrectcreditcolumntotalforatrialbalance.Accountsreceivable $7,200Accountspayable 6,900Building 179,400Cash 15,800Capital 64,0006,500Insuranceexpense

6,500Salaryexpense 56,100Salarypayable 3,600Servicerevenue 190,500A.$201,000B$137,100C$265,000D$74,500Whichofthefollowingstatementsiscorrect?.ThechartofaccountsisalistofallaccountswiththeirbalancesThetrialbalanceisalistofallaccountswiththeirbalances,dividedasdebitorcreditTheledgerismaintainedinchart-of-accountsorderBothBandCarecorrectWhichofthefollowingitemsisthegreatestindollaramount?()A.beginninginventoryB.costofgoodssoldC.costofgoodsavailableforsaleD.endinginventoryAcompanyperformsserviceonaccountt,whenitcollectstheaccountsreceivable()A.assetsincrease B.assetsdon’tchangeC.owner'sequitydecreaseD.liabilitiesdecreaseTheeconomicresourcesofabusinessarecalled( )A.owner'sequityB.assetsC.accountingequationD.liabilitiesWhichofthefollowingfinancialstatementsshowsthefinancialpositionofabusinessentityataspecifieddate?A.balancesheetB.incomestatementA.balancesheetB.incomestatementC.statementofretainedearningsD.cashflowstatementThepurchaseofofficesuppliesonaccountwill()increase an asset and increase owner'sequityincrease an asset and decrease anotherassetincrease an asset and increase aliabilityincrease an asset and decrease aliabilityofthefollowingitemsisnotanelementofthebalancesheet?( )A.assetsB.expensesC.liabilitiesD.owner'sequityAtransactioncauseda$10000decreaseinbothtotalassetsandliabilities.Thistransactioncouldhavebeen()purchaseofadeliverytruckfor$10000cashanassetwithacostof$10000wasdestroyedbyfirerepaymentofa$10000bankloancollectionofa$10000accountreceivableTransferringtransactiondatafromthejournaltotheledgeriscalled()A.postingB.recordingC.journalizingD.interpretingpurposeofthecashflowstatement,thetermcashincludescashonhand,cashondeposit,and()A.cashinbanksB.papermoneyC.cashequivalentsD.coinsTheprinciplethatholdsthatanentitywillremaininoperationfortheforeseeablefutureisthe()A.going-concernconceptB.stable-monetary-unitconceptC.reliabilityprincipleD.costprinciple^.Recordingtransactionsinthegeneraljournalusingthefollowingaccounts:FixedAssets（固定資產）,Cash（現金）,RentExpense（房租費用）,AccountsReceivable（應收賬款），AccountsPayable（應付賬款），Sales（銷售收入）.SunriseCo