1402636493会计英语考试总整理.docxVIP

简答题 一、会计循环步骤Accounting cycle step (1) Transactions are analyzed and recorded in the journal. (2) Transactions are posted to the ledger. (3) A trial balance is prepared, adjustment data are assembled, and an optional work sheet is completed. (4) Adjusting entries are journalized and posted to the ledger. (5) Financial statements are prepared. (6) Closing entries are journalized and posted to the ledger. (7) A post-closing trial balance is prepared. 二、现金内控：How to control cash effectively and efficient? 1 handle cash------accounting records 2 prepare “immediate control listing of cash receipts” 3 all cash receipts be deposited daily in bank 4 make all payments by check 5 issue check: verified every expenditure (validity and amount) 6 approving expenditure------signing checks 7 prepare BR-----access to cash-----record cash transaction 三、应收账款内控internal control Principle ------- proper segregation of duties. (employees) 1 maintain accounts receivable-----access to cash receipts 2 handle cash receipts-----records of receivables 3 records of receivables-----issue credit memos or write off receivables 4 important documents: serially numbered 如何确定固定资产入账价值How to determine the cost under the four typical circumstances Principle --------- all expenditure reasonable and necessary (acquire) 1 purchase for cash: cash outlay + freight + insurance + installation + trial runs + other costs 2 exchange: the money amount of the resources given up to acquire it. 3 donated: fair market value at the date of donation. 4 self-constructed: the money amount of resources embodied in the asset. 四、母子公司关系Strategic relationship 控制Control: ( parent-subsidiary relationship ) (1) able to determine financial and operating policies (2) owns more than 50% of the voting stock 重大影响Significant influence: (1) have a seat on BOD (2) participation in the policy-making process (3) material inter-company transactions (4) interchange of management personnel (5) technological interdependencies (6) at least 20%,bu