中专会计英语期末考试题(外语教学与研究版本).docVIP

PAGE PAGE 6 中专会计英语期末考试题(A) Match the following terms with their explanations.词语解释（把数字顺序的词语与字母顺序的解释搭配）10% purchase balance account accounts receivable accounts payable the difference between such totals, either on the credit or the debit side credits arising from the sales of goods and service on account buy something a tool used to illustrate business transactions, decreases or increases in assets, liabilities and other accounting elements the unpaid bills of a business when goods or service are bought on account Tick the box next to the CURRENT LIABILITY accounts. Short-term loans短期借款 Long-term loans长期借款 Notes payable应付票据 Accounts payable应付账款 Accrued payroll应付工资 Taxes payable应交税金 Dividends payable应付股利 Cost of production生产成本 Manufacturing expenses制造费用 Advances from customers预收货款 Other payables其他应付款 Accred expenses预提费用 Selling expenses销售费用 Administrative expenses管理费用 Staff and workers’ bonus and welfare fund职工奖励及福利基金 Reading Comprehensions 阅读理解 As we have le arned in the preceding section, a transaction is first recorded in a journal. Periodically the journal entries are fransferred to the accounts in the ledger. This process of transference is called posting. Posting involves copying into the ledger accounts information that have been recorded in the journal. After all of the regular entries for completed transactions in journals have been posted to the ledgers, a trial balance should be prepared. This trial balance is prepared to make sure that debits equal credits, before the adjusting entries are made. Therefore it is often called the unadjusted trial balance. The trial balance is a listing of all ledger accounts, with debits in the left column and credits in the right. At this point, no adjusting entries have been made, the sum of the columns is not meaningful. The most important thing is that the sum must be equal. By adding all the debit balances and all the credit balances, the accountant can see whether total debits equal total credits. When the colu