会计专业英语辅导课 41页资料.pptVIP

ILLUSTRATZON OF COST METHOD AND EQUITY METHOD ? Assume that Company A purchased 5000 shares of Company B (representing 20% of the voting shares) for $5 per share. ? 假定 A 公司购买 B 公司代表 5000 的有表决权股份的 20 ％ （股）每股 5 美元 ? Under both cost and equity method : 根据成本和权益的方法： Dr. Long-term investment 25 000 Cr. Cash 250 000 借：长期投资 25 000 贷：现金 250 000 会计专业英语辅导课 ? 考试题型 ? 一、选择题（ 40 分） ? 二、判断题（ 10 分） ? 三、简答题（ 10 分） ? 四、分录题（ 10 分） ? 五、翻译题（ 30 分） 一、选择题（ 40 分） ? 1 ． Which of the following is true? _______B______. ? A. Owners Equity - Assets = Liabilities ? B. Assets – Owners Equity = Liabilities ? C. Assets + Liabilities = Owners Equity ? D. Liabilities = Owners Equity + Assets 一、选择题（ 40 分） ? 2 ． Which of these is (are) an example of an asset account? _____C________. ? A. Service Revenue ? B. Dividends ? C. Accounts Receivable ? D. All of the above are assets 一、选择题（ 40 分） ? 3 ． During a period of rising prices, the inventory method that yields the highest net income and the lowest inventory value, respectively, will be ____D_________. ? A. LIFO and FIFO. ? B. weighted-average and LIFO. ? C. LIFO and LIFO. ? D. FIFO and LIFO. 一、选择题（ 40 分） ? 4 ． During a period of rising prices, the inventory method that yields the highest net income and the lowest inventory value, respectively, will be _______D______. ? A. LIFO and FIFO. ? B. weighted-average and LIFO. ? C. LIFO and LIFO. ? D. FIFO and LIFO. 一、选择题（ 40 分） ? 5 ． Which of the following is a correct statement of the rules of debit and credit? _____A_____. ? A. Debits increase assets and decrease liabilities ? B. Debits increase assets and increase owners equity ? C. Credits decrease assets and decrease liabilities ? D. Credits increase assets and increase owners equity 一、选择题（ 40 分） ? 6 ． Where should an investment 投资 in stock that is hold as a short-term investment be reported i