会计英语全书体复习.pptxVIP

REVIEW Section I: Select the best answer for each of the following unrelated items and write “A,B,C or D” in the answer sheet. (2 marks for each question, totally 20 marks) Section II: TRUE-FALSE STATEMENTS, if the presentation is correct , please write “√” in the answer sheet, and if the presentation is incorrect , please write “×”. (2 marks for each question, totally 20 marks) Section III: Translate The Following Terms Into English or Chinese. (2 marks for question1-5, 4 marks for question6-10, totally 30 marks) Section IV: Case study. Answer the question bellow and write down your answer in the answer sheet (10 marks for each question, totally 30 marks) Chapter1 The users of accounting information Types of accounting Chapter2 Accounting concepts Accounting principles: cost, realization, matching, objectivity principle. 5 Users of Accounting Information Internal users Managers Employees External users Investors Creditors Suppliers Government Labor unions Banks The general public Types of accounting Most common： Financial Accounting Management Accounting Others： Tax Accounting Cost Accounting Environmental Accounting Not-for-profit Accounting Social Accounting Chapter3 The journal Exam P22: April 1,3,5,12,27,30(salary) Chapter4 Financial statement 4.14.2 Accounting equation Assets = Liabilities + Owner’s equity Assets - Liabilities = Owner’s equity Net assets = Owner’s equity Rules of debits credits The type of account determines the side in which increases and decreases are recorded. Chapter 5 The FIFO LIFO Chapter 6 The cost of an asset P58 The SYD DDB Intangible assets p62 Long-term investment’s measuring p65 Acquisition Date The cost of the asset is determined by the cash or cash-equivalent price paid to acquire the asset. There may be many cost components incurred to acquire and prepare the asset for its intended use. Purchase price Freight costs [freɪt] 运费 Installation cost [ɪnstə‘leɪʃ(ə)n] 安装成本 of a productive asset. Example P5