《会计专业英语》复习题参考答案Keys to ExercisesLesson 1Word and Term Study1. e2.d3.a4.c5.bReview Exercises &ProblemsA. 1. F 2. F 3.T 4.F 5.FB. (略)C. 参考译文：由一人拥有和控制的企业被称为个人独资企业。

这种企业形式比较简单，而且通常投资额较小。

个人独资企业的所有者对企业所有的事务制定决策并拥有企业的全部利润。

合伙企业是由两个或以上的人（合伙人）共同拥有和控制的企业组织形式。

一般在合伙企业中，每个合伙人对企业债务都承担无限责任。

同时，合伙企业的寿命也是有限的，企业可能因为某个合伙人死亡或退休而终止。

公司是依照法律规定成立的独立法人组织。

公司由股东拥有，股东通过购买公司的股份为公司提供资本。

股东个人对公司的债务不承担无限责任。

大多数公司的经营业务由股东选出的董事会实施控制。

Lesson 2Word and Term Study1. d2.c3.e4.b5.f6.aReview Exercises& ProblemsA. 1. F 2. T 3.F 4.F 5.FC. 参考译文：在会计恒等式中，资产必须等于负债和所有者权益之和。

因为债权人的财产要求权在企业清算时是优先于所有者支付的，所以在会计基本等式中，负债是排列在所有者权益前面的。

会计恒等式适用于所有的经济实体，无论其大小、业务性质或组织形式。

该等式适用于小型私人经济实体，如街边的杂货店，同样也适用于大公司。

这一等式为记录和总结企业的经济活动提供了基本框架。

Lesson 3Word and Term Study1. c2. e3.d4. b5. aReview Exercises &ProblemsA. 1. d 2.b 3.c 4. c 5. cB. 2. Each transaction must be entered in two or more accounts with equal debit and credit amounts. The normal balances of the three account groups are as follows: Account group Normal BalanceAssets DebitLiabilities CreditOwner’s equity CreditC. Case Problem1.(1)June 2 Asset account debited and Owner’s equity account credited.5 An asset account debited, another asset account credited.7 An asset account debited, a liability account credited.15 An asset account debited, an owner’s equity account credited.20 An expenses account debited, an asset account credited.26 An asset account debited, another asset account credited.28 A liability account debited, an asset account credited.31 An owner’s equity account debited, an asset account credited. (2) June 2 Debit Cash, increased; Credit O.Wilson Capital, increased5 Debit Vehicle, increased; Credit Cash, decreased7 Debit Supplies, increased; Credit Accounts Payable, decreased15 Debit Accounts Receivable, increased; Credit Service Revenue, decreased 20 Debit Advertising Expenses, increased; Credit Cash, decreased26 Debit Cash, increased; Credit Accounts Receivable, decreased28 Debit Accounts Payable, decreased; Credit Cash, decreased31 Debit O. Wilson, Drawings, increased(owner’s equity decreased); Credit Cash,decreasedD．参考译文：试算平衡表并不能证明所有的经济业务都已经入账，也不表明分类账的记录是正确的。

即使试算平衡表的借贷栏合计相等，也还可能存在很多错误。

例如，即使在以下情况下，试算平衡表仍可能是平衡的：（1）一笔业务没有登记到日记账；（2）一笔正确的日记账分录没有过账；（3）一笔日记账分录被两次过账；（4）在登记日记账或过账时使用了错误的账户；（5）在登记业务金额时两处或以上的错误互相抵销。

换句话说，只要过账时借方和贷方的金额相等，即使过入的账户或金额是错误的，试算平衡表的借贷栏合计数仍然会相等。

Lesson 4Word and Term Study1. b. c. d. g. h.2.(1) account number(2) sales returns and allowances(3) credit purchases(4) source document (or business document)(5) journal; ledger accountsReview Exercises &ProblemsA. 1. c 2. a 3.c 4.bB. 1.CR 2. S 3. SR 4.CR 5. CP 6. G 7. CP 8. P 9.PR 10.PC. (1)GENERAL JOURNAL J1(2)(3) Wheeler’s Repair ShopTrial BalanceJanuary 20,2009Debit Credit Cash $4130.5 Prepaid Rent 675 Repair Equipment 1150Accounts Payable 200 P. Wheeler, Capital 5,000 P. Wheeler, Drawings 350Service Revenue 1,180.5 Advertising Expense 75Totals $6,380.5 $6,380.5Lesson 5Word and Term Study1.c2. a3. b4.e5. d Review Exercises &ProblemsA. 1. d 2. b 3.d 4.c 5.cB. 4.(1). June 30 Depreciation Expense 1 362 Accumulated Depreciation —Equipment 1 362(2). June 30 Unearned Revenue 4 200Service Revenue 4 200Accounts PayableService Revenue(3). June 30 Interest Expense 650Interest Payable 650(4). $2 500- $1075 = $1 425June 30 Supplies Expense 1 425Supplies 1 425(5). June 30 Insurance Expense 1 170Prepaid Insurance 1 170C．参考译文：收入实现原则要求收入必须在其赚得的会计期间确认。

在服务企业中，收入被认为是在服务履行的时候赚得的。

另一方面，会计人员还遵循“费用跟着收入走”的原则。

也就是说，费用的确认取决于收入在什么时候确认。

例如，服务企业为履行服务所发生的工薪费用应当在服务收入确认的同一会计期间登记入账，并在同期的损益表中列报，而不论这项费用在此期间是否支付。

Lesson 6Word and Term Study1. owner’s equity2. statement of owner’s equity3. report, T-account4. cash flow statement5. interrelatedReview Exercises &ProblemsA. 1. F 2. F 3. T 4. F 5. TB. (略)C. Case Problem1. (a). net income= $3,070(b).J. Smith Consulting FirmIncome StatementFor the month ended April 30,2010Service Revenue $6,700ExpensesRent Expense $1,200Advertising ExpenseSalaries Expense 1,800Utilities Expense 450Total Expenses 3,630Net Income $3,070(c).J. Smith Consulting FirmBalance SheetApril 30, 2010Assets LiabilitiesCash $4,150 Accounts Payable $ 380 Accounts Receivable 4,200 Short-term Loan 3,000 Supplies 500 Total Liabilities 3,380 office furniture 0 Owner’s EquityJ. Smith Capital 7,270Total Assets$10,650 Total liabilities and owner’sequity$10,650Lesson 7Word and Term Study1. c2. e3. a4. b5. f6. dReview Exercises &ProblemsB.1. T2. F3. F4. F5. FC.1. The ABC, Capital, Accounts Payable, Accounts Receivable, Accumulated Depreciation, Buildings, Cash, Prepaid Expense, Supplies, and Unearned Revenue accounts appear in a post-closing trial balance.2. a. Closing entries:Dec.31 Service Revenue 69,000Income Summary 69,00031 Income Summary 37,900Insurance Expense 2,600Salaries Expense 18,300Depreciation Expense 7,200Utilities Expense 1,200Rent Expense 8,60031 Income Summary 31,100Danny, Capital 31,10031 Danny, Capital 5,500Danny, Drawings 5,500c.Danny, CapitalLesson 8Word and Term Study1. perpetual inventory2. Discount Received3. FOB shipping point4. sales returns and allowances5. Gross profitReview Exercises &ProblemsA. 1. F 2. T 3. T 4. T 5. F C. Remon (seller):Sept. 4 Accounts Receivable—Dakota.Sales1,7001,700Cost of Goods Sold Inventory 1,0501,0505 No entry8Accounts Receivable—DakotaSalesCost of Goods SoldInventory1,2008501,2008509Freight-out (or Delivery Expenses)Cash5050 15Sales Returns and AllowancesAccounts Receivable—DakotaInventoryCost of Goods Sold200140200140 19CashAccounts Receivable—Dakota1,0001,000 22Accounts Receivable—DakotaSalesCost of Goods SoldInventoryFreight-out (or Delivery Expenses)Cash2,5001,650902,5001,65090 30 CashSales DiscountsAccounts Receivable—Dakota2,45050*2,500*2%×$2,500 =$50 Dakota(buyer):Sept. 4 InventoryAccounts Payable—Remon1,7001,7005 Freight-inCash 40408 InventoryAccounts Payable—Remon 1,2001,2009 No entry.15 Accounts Payable—RemonInventory 20020019 Accounts Payalbe—RemonCash 1,0001,00022 InventoryAccounts Payable—Remon 2,5002,50030 Accounts Payable—RemonCashDiscount Received 2,5002,45050Lesson 9Word and Term Study1. policies procedures2. Dividing responsibility (or Segregating duties)3. accuracy reliability4. regular independent5. guaranteesReview ExercisesA. 1. T 2. F 3.T 4.F 5.FB. (略)C. Translation技术进步使电子商务得到发展。