会计英语第三章作业.doc
《会计英语第三章作业.doc》由会员分享,可在线阅读,更多相关《会计英语第三章作业.doc(5页珍藏版)》请在三一文库上搜索。
1、.Matching Questions1.Depreciation expenseThe accounting system that recognizes revenues when earned and expenses when incurred.2.Time period principleThe accounting system where revenues are recognized when cash is received and expenses are recorded when cash is paid.3.Profit marginItems paid for in
2、 advance of receiving their benefits.4.Matching principleNet income divided by net sales.5.Accrued revenuesThe expense created by allocating the cost of plant and equipment to the periods in which they are used.6.Accrual basis accountingAllocates equal amounts of an assets cost (less any salvage val
3、ue) to depreciation expense during its useful life.7.Cash basis accountingA principle that assumes that an organizations activities can be divided into specific time periods such as months, quarters, or years.8.Prepaid expensesThe principle that requires expenses to be reported in the same period as
4、 the revenues that were earned as a result of the expenses.9.Straight-line depreciationRevenues earned in a period that are both unrecorded and not yet received in cash or other assets. 140.Match the following terms the appropriate definition.精品.141.Match the following terms with the appropriate def
5、inition.1.Adjusted trial balanceA balance sheet that lists assets on the left side and liabilities and equity on the right.2.Adjusting entryA journal entry used at the end of an accounting period to bring an asset or liability account balance to its proper amount and update the related expense or re
6、venue account.3.Account form balance sheetA listing of accounts and balances prepared before adjustments are recorded.4.Accounting periodThe consecutive 12 months (or 52 weeks) selected as the organizations annual accounting period.5.Contra accountA balance sheet that lists items vertically in the o
7、rder: assets, liabilities and equity.6.Unadjusted trial balanceThe length of time covered by financial statements.7.Interim financial reportsAn account linked with another account and having an opposite normal balance.8.Fiscal yearFinancial reports covering less than one year, usually one, three, or
8、 six-month periods.9.Report form balance sheetA listing of accounts and balances prepared after adjustments are recorded and posted to the ledger.10.Natural business yearA 12-month period that ends when a companys sales activities are at their lowest point.精品.精品.Problems1.On December 14 Bench Compan
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 会计 英语 第三 作业
链接地址:https://www.31doc.com/p-8638361.html