mooc专业英语_14期末答案(mooc2023课后作业答案)

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*Chapter 1 Introduction Accounting

*第一章 线上作业（作业本）

1、专业作业(教材P13-1)Purposes of an accounting system include all of the following except？
A、英语Interpret and record the effects of business transactions
B、期末Classify thele effects of transactions to facilitate the preparationof reports
C、答案答案Dictate the specific types of business transactions that the enterprise may engage in
D、课后Summarize and communicate information to decision makers

2、专业作业（教材P14-5）Which of the following user groups requires the most detailed financial information?英语
A、The期末 management
B、Investors and potential investors
C、答案答案Gornment agencies
D、课后Employees

3、专业作业（教材P15-8）Which one of the following statement is 英语true in relation to a sole trader?
A、A sole trader cannot have any employees
B、期末A sole trader is 答案答案able to introduce or withdraw capital from the business at any time
C、A sole trader has limited liability for the debts of the business
D、课后A sole trader can operate a business from only one location

4、(教材P14-3) Which of the statements is particularly useful for managers?
A、Financial statements for the last financial year
B、Tax records for the past five years
C、Budgets for the coming financial year
D、Bank statement for the past year

*第一章 线上作业（单词听写）

1、财务报告

2、财务数据

3、财务报表(复数)

4、财务会计

5、管理会计

6、财务状况

7、独资企业

8、合伙企业

9、公司

10、管理层

11、股东

12、投资者

13、债权人

14、供货商

15、客户

16、税务部门（the \ 复数）

17、财务分析师

18、规则框架

*第4周-Chapter2-Unit2-2.1 Fundamental Qualitative Characteristics

*第二章 线上作业（作业本）

1、（P24-1）Which of the following accounting assumptions or principles is concerned when we ask the question “will the business enterprise remain in operation for the foreseeable future in the same line of industry”？
A、Going concern
B、Reliability
C、Materiality
D、Relevance

2、（P24-4）If the going concern assumption is no longer valid for a company，
A、land held as an investment would be valued at its liquidation value
B、all prepaid assets would be completely written off immediately
C、total contributed capital and retained earnings would remain unchanged
D、the allowance for uncollectible accounts would be eliminated

3、（P24-2）Reliability means that
A、a company uses the same accounting principles from year to year
B、the information has feedback value
C、the information is a faithful representation of what it purports to be
D、accounting information can be compared with other enterprises in the industry

4、（P24-3）Chenghe Comany purchased a ruler for $2.00. The ruler is expected to last for ten years. Tony, the accountant，expensed the cost of the ruler in the year of the purchase.Which constrain has Tony taken into account when making his accounting decision？
A、Prudence
B、Neutrality
C、Relevance
D、Materiality

*第二章 线上作业（单词听写）

1、会计假设(复数)

2、持续经营

3、权责发生制

4、相关性

5、可靠性

6、可比性

7、及时性

8、可理解性

9、重要性

10、完整性

11、中立性

12、free from error

13、prudence

14、substance over form

15、一致性

16、the business entity concept

*第5周-Chapter2-Unit2+Chapter3-Key words

*做这个：第二章 线上作业（作业本）

1、（P24-1）Which of the following accounting assumptions or principles is concerned when we ask the question “will the business enterprise remain in operation for the foreseeable future in the same line of industry”？
A、Going concern
B、Reliability
C、Materiality
D、Relevance

2、（P24-2）Reliability means that
A、a company uses the same accounting principles from year to year
B、the information has feedback value
C、the information is a faithful representation of what it purports to be
D、accounting information can be compared with other enterprises in the industry

3、（P24-3）Chenghe Comany purchased a ruler for $2.00. The ruler is expected to last for ten years. Tony, the accountant，expensed the cost of the ruler in the year of the purchase.Which constrain has Tony taken into account when making his accounting decision？
A、Prudence
B、Neutrality
C、Relevance
D、Materiality

*第6周-Chapter3-教材必会

*第三章 线上作业（单词听写）

1、资产

2、负债

3、所有者权益

4、收入

5、expense

6、accounting equation

7、basic accounting elements

8、提款，资本撤回（小写）

9、账户

10、double entry bookkeeping

11、借方

12、贷方

13、应付账款（实词首字母均大写）

14、应收账款（实词首字母均大写）

*第13周-Chapter6(1)

第六章 线上作业（单词听写）

1、试算平衡（首字母均小写）

2、profit or loss

3、error correction

4、暂记账户；悬账

5、cost of sales

6、累计折旧

7、capital expenditure

8、revenue expenditure

9、straight-line method

10、reducing balance method

11、应计支出

12、预付支出

13、预收账款

14、坏账

第七章 线上作业（单词听写）

1、财务报表

2、statement of financial position

3、流动资产

4、non-current liability

5、income statement

6、cost of sales

7、gross profit

8、净利润

9、statement of cash flows

10、经营活动

11、投资活动

12、融资活动

中国大学专业英语_14

随着国际化的趋势，越来越多的大学开始开设专业英语课程。这些课程旨在提高学生的英语能力，使他们能够更好地与国际社会进行交流。

专业英语的种类

专业英语分为不同的领域，如商务英语、法律英语、医学英语、计算机英语等等。每种类型的专业英语都有其特定的术语和语法结构。

例如，在商务英语中，学生需要学习商业用语、贸易术语和商务礼仪等。在医学英语中，学生需要学习解剖学、生理学和药品名称等。在计算机英语中，学生需要学习编程语言、网络协议和数据库管理等。

专业英语的教学方法

专业英语的教学方法通常采用项目为基础的学习方法。这种教学方法是通过让学生完成真实的项目，让他们学会使用专业英语。

例如，在商务英语中，学生可能需要编写一份商业计划书或进行销售演示。在医学英语中，学生可能需要撰写一篇研究论文或进行病例分析。在计算机英语中，学生可能需要编写一份软件设计文档或进行网络安全测试。

此外，专业英语的教学方法还包括对案例和实例的分析和讨论，以及对专业期刊和出版物的阅读和写作。

专业英语的重要性

专业英语的学习对于未来从事相关行业的学生来说至关重要。随着全球化的进程加速，国际贸易、科技和文化的交流日益频繁，专业英语的应用越来越广泛。

同时，专业英语也是学生就业竞争力的重要因素之一。具有良好的专业英语能力的学生在求职过程中往往更具有优势，因为他们可以更好地与国际公司和跨国企业进行交流。

结论

总之，专业英语是现代教育不可或缺的一部分。通过学习专业英语，学生可以更好地与国际社会进行交流，提高就业竞争力，并为未来的职业发展打下坚实的基础。