超星专业英语—孙灵慧章节答案(学习通2023课后作业答案)

点击查看答案

Module 1 会计学基础知识（一）

Module1 Exercises

1、超星Accounting is 专业作业an information and measurement system that does all of the following except________.
A、identifies business activities
B、英语records business activities
C、孙灵communicates business activities
D、慧章does not use technology to improve accuracy in reporting
E、节答helps people make better decisions

2、案学The习通 primary objective of financial accounting is__________.
A、to serve the decision-making needs of internal users
B、课后to provide financial statements to help external users analyze an organization's activities
C、答案to monitor and control company activities
D、超星to provide information on both the costs and benefits of looking after products and services
E、专业作业to know what,英语 when, and how much to produce

3、The孙灵 accounting assumption that requires every business to be accounted for separately from other business entities, including its owner or owners is known as the___________.
A、time-period assumption
B、慧章business entity assumption
C、going-concern assumption
D、revenue recognition principle
E、cost principle

4、The rule that requires financial statements to reflect the assumption that the business will continue operating instead of being closed or sold, unless evidence shows that it will not continue, is the____________.
A、monetary unit assumption
B、business entity assumption
C、going-concern assumption
D、objectivity principle
E、cost principle

5、The accounting principle that requires accounting information to be based on actual cost and requires assets and services to be recorded initially at the cash or cash-equivalent amount given in exchange, is the__________.
A、accounting equation
B、cost principle
C、going-concern assumption
D、realization principle
E、business entity assumption

6、Assets created by selling goods and services on credit are_____________.
A、accounts payable
B、accounts receivable
C、liabilities
D、expenses
E、equity

7、Creditors' claims on the assets of a company are called____________.
A、net losses
B、expenses
C、revenues
D、equity
E、liabilities

8、The difference between a company's assets and its liabilities, or net assets is____________.
A、net income
B、expense
C、equity
D、revenue
E、net loss

9、If a parcel of land that was originally purchased for $85,000 is offered for sale at $150,000, is assessed for tax purposes at $95,000, is recognized by its purchasers as easily being worth $140,000, and is sold for $137,000. What is the effect of the sale on the accounting equation for the seller?
A、Assets increase $52,000; owner's equity increases $52,000.
B、Assets increase $85,000; owner's equity increases $85,000.
C、Assets increase $137,000; owner's equity increases $137,000.
D、Assets increase $140,000; owner's equity increases $140,000.
E、Assets decrease $85,000; owner's equity decreases $85,000.

10、Net Income__________.
A、decreases equity
B、represents the amount of assets owners put into a business
C、equals assets minus liabilities
D、is the excess of revenues over expenses
E、represents owners' claims against assets

11、Decreases in equity that represent costs of assets or services used to earn revenues are called_________.
A、liabilities
B、equity
C、withdrawals
D、expenses
E、owner's ivestment

12、The statement of owner's equity_______________.
A、reports how equity changes at a point in time
B、reports how equity changes over a period of time
C、reports on cash flows for operating, financing, and investing activities over a period of time
D、reports on cash flows for operating, financing, and investing activities at a point in time
E、reports on amounts for assets, liabilities, and equity at a point in time

13、The financial statement that shows the beginning balance of owner's equity; the changes in equity that resulted from new investments by the owner, net income (or net loss); withdrawals; and the ending balance, is the_____________.
A、statement of financial position
B、statement of cash flows
C、balance sheet
D、income statement
E、statement of owner's equity

14、A balance sheet lists_______________.
A、the types and amounts of the revenues and expenses of a business
B、Only the information about what happened to equity during a time period
C、the types and amounts of assets, liabilities, and equity of a business as of a specific date
D、the inflows and outflows of cash during the period
E、the assets and liabilities of a company but not the owner's equity

15、The statement of cash flows reports all of the following except_____________.
A、cash flows from operating activities
B、cash flows from investing activities
C、cash flows from financing activities
D、the net increase or decrease in assets for the period reported
E、the net increase or decrease in cash for the period reported

16、To include the personal assets and transactions of a business's owner in the records and reports of the business would be in conflict with the___________.
A、monetary unit assumption
B、Business entity assumption
C、going-concern assumption
D、revenue recognition principle

17、Accounting is an information and measurement system that identifies, records, and communicates relevant, reliable, and comparable information about an organization's business activities.

18、Managerial accounting is the area of accounting that provides internal reports to assist the decision making needs of internal users.

19、External auditors examine financial statements to verify that they are prepared according to generally accepted accounting principles.

20、Internal users include lenders, shareholders, brokers and managers.

21、Opportunities in accounting include auditing, consulting, market research, and tax planning.

22、The Financial Accounting Standards Board is the private group that sets both broad and specific accounting principles.

23、Generally accepted accounting principles are the basic assumptions, concepts, and guidelines for preparing financial statements.

24、As a general rule, revenues should not be recognized in the accounting records until it is received in cash.

25、Assets are the resources of a company and are expected to yield future benefits.

26、Liabilities are the owner's claim on assets.

27、Owner's investments are increases in equity from a company's earnings activities.

28、Owner's equity is increased when cash is received from customers in payment of previously recorded accounts receivable.

29、An owner's investment in a business always creates an asset (cash), a liability (note payable), and owner's equity (investment).

30、Every business transaction leaves the accounting equation in balance.

31、The income statement displays revenues earned and expenses incurred over a specified period of time due to earnings activities.

32、Ending capital reported on the statement of owner’s equity is calculated by adding owner investments and net losses and subtracting net incomes and withdrawals.

33、The balance sheet shows a company’s net income or loss due to earnings activities over a period of time.

34、A balance sheet covers a period of time such as a month or year.

35、The balance sheet is based on the accounting equation.

36、The three major types of business activities are operating, financing, and investing.

37、The four basic financial statements include the balance sheet, income statement, statement of owner's equity, and statement of cash flows.

38、The statement of cash flows identifies cash flows separated into operating, investing, and financing activities over a period of time.

39、The ________________ assumption states that transactions and events are expressed in money units.

40、________________ activities involve the acquisition and disposal of resources that an organization uses to acquire and sell its products or services.

41、________________ activities are the means organizations use to pay for resources such as land, building, and equipment.

42、________________________________ reports changes in the owner's claim on the business's assets over a period of time.

43、____________ are the increases in equity from a company's earnings activities.

44、The accounting equation is ______________________________.

45、Assets removed from the business by the business owner for personal use are called ____________.

46、The term ___________ refers to a liability that promises a future outflow of resources.

47、______________ activities involve using resources to research, develop, purchase, produce, distribute, and market products and services.

第十五周

小作文

1、Accounting has a long history. Ancient accounting evidences were found in China, Babylonia, Greece, and Egypt. In the fifteenth century, Luca Pacioli, an Italian, established double entry system, which is the foundation of the modern accounting. Please describe your opinion of modern accounting. Write at least 200 words.

2、Accountants drive business decisions through the accurate, orderly management of finances and cash flow. You can find these professionals working in self-employment, for the government, and in businesses ranging from large public accounting firms to sports arenas and everywhere in between. Please describe how to become a good accountant. Write at least 200 words.

作业2

1、见P1文档

学习通专业英语—孙灵慧

孙灵慧是一位专业英语老师，她在学习通平台上的专业英语课程备受欢迎。

孙灵慧的教育背景

• 1998年至2002年：北京外国语大学英语专业学士学位
• 2002年至2004年：美国新罕布什尔大学英语专业硕士学位
• 2004年至2008年：美国宾夕法尼亚大学教育学专业博士学位

孙灵慧的教学经历

孙灵慧曾在多所大学担任英语教师，包括北京外国语大学、美国新罕布什尔大学和宾夕法尼亚大学。她还曾经在美国的语言学会上发表过多篇学术论文，是英语教学领域的专家。

孙灵慧的专业英语课程

孙灵慧在学习通平台上开设了多门专业英语课程，内容丰富，涵盖了多个领域。以下是其中几门课程的简介：

商务英语

这门课程主要教授商务英语的基础知识和实用技巧，包括商务会议的英语表达、商务信函的写作和商务演讲的技巧。通过学习这门课程，学生可以提高商务英语的应用能力，更好地与国际商务伙伴沟通。

医学英语

这门课程主要教授医学英语的基础知识和专业术语，包括疾病诊断的英语表达、医学文献的阅读和医学会议的英语演讲。通过学习这门课程，学生可以提高医学英语的应用能力，更好地与国际医学界沟通。

法律英语

这门课程主要教授法律英语的基础知识和实用技巧，包括法律文件的英语写作、法庭口语的表达和法律会议的英语交流。通过学习这门课程，学生可以提高法律英语的应用能力，更好地与国际法律界沟通。

结语

孙灵慧在专业英语教学领域拥有丰富的教学经验和深厚的学术背景，她的课程内容丰富、实用，备受学生们的欢迎。如果你想提高英语水平，与国际界更好的交流，不妨选择孙灵慧的专业英语课程。