会计专业英语练习题.docVIP

Chapter 2 Accounting Concepts and Principles 财务报表要素 Asset 资产 Liability 负债 Equity 所有者权益、股本 Revenue 收入 Expense 费用 Gain 利得 Loss 损失 For each item below, indicate to which category of elements of financial statements it belongs. 每个项目下面，说明这类财务报表要素属于. (a) Retained earnings 留存收益 equity (b) Sales 销售 revenue (c) Additional paid-in capital 股本溢价 equity (d) Inventory 存货 asset (e) Depreciation 折旧费 expense (f) Dividends 股息 equity (g) Gain on sale of investment 出售投资收益 gain (h)Interest payable 应付利息 liability (i)Loss on sale of equipment 销售设备的亏损 loss (j) Issuance of common stock 发行普通股 equity Chapter 3 Financial Statements Exercise 1. Presented on the next page are the captions of Faulk Company’s balance sheet. 在下一页的标题的福克公司的资产负债表。 (a) Current assets. (f) Current liabilities. (b) Investments. (g) Non-current liabilities. (c) Property, plant, and equipment. (h) Capital stock. (d) Intangible assets. (i) Additional paid-in capital. (e) Other assets. (j) Retained earnings.  (a)流动资产 (b)投资 (c固定资产 (d)无形资产 (e)其他资产 (f)流动负债 (g)非流动负债。 (h)股本 (i)股本溢价 (j)留存收益。Instructions Indicate by letter where each of the following items would be classified. 1. Preferred stock. 11. Cash surrender value of life insurance. 2. Goodwill. 12. Notes payable (due next year). 3. Wages payable. 13. Office supplies. 4. Trade accounts payable. 14. Common stock. 5. Buildings. 15. Land. 6. Trading securities. 16. Bond sinking fund. 7. Current portion of long-term debt. 17. Merchandise inventory. 8. Premium on bonds payable. 18. Prepaid insurance. 9. Allowance for doubtful accounts. 19. Bonds payable. 10. Accounts receivable. 1优先股 2商誉 3应付工资 4贸易应付帐款 5建筑物 6证券交易。 7长期债务的当期部分 8应付债券溢价 9坏账准备 10应收账款20. Taxes payable. 11人寿保险现金解约价值 12应付票据（明年