mooc专业英语_1课后答案(mooc2023课后作业答案)

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6月8日B175023专业英语考试

专业英语

1、专业作业Part one: Journalizing and Posting Data: Mr. Green and Smith have just begun a new small consulting company. The英语y called it G&S Company. It’s a service business in the form of a partnership. In November and December, 2019 the transactions completed by the business are as follows: 1) On Nov 1, Mr. Green and Smith began this business by depositing $50000 each one in a bank account opened in the name of G&S Company. 2) On Nov 1, paid $36000 for two year’s insurance premium covered from 1st of November 2019 to 30th of October 2021. 3) On Nov 1, purchased office equipment on credit from Red Company, cost $24000. 4) On Nov 3, paid the local radio station $750 cash for an announcement of the business opening. 5) On Nov 5, completed consulting work on credit for Anna Company, $2800. 6) On Nov 15, collected $3500 from William Company in advance for the service to be completed on January 31, 2020. 7) On Nov 15, G&S Company borrows money from a bank by issuing a $10000 6-month note. The bank's rate is 6%. 8) On Nov 20, Mr. Green and Smith withdrew $3100 cash each one for personal living expense. 9) On Dec 1, purchased three-year bonds issued by John Company paid $20000 cash. The rate is 4.8%. 10) On Dec 2, paid on account to Red Company. 11) On Dec 10, purchased supplies $2000 on account from SP Supplies Company. 12) On Dec 12, consumed supplies $870 for providing service. 13) On Dec 16, received $2800 cash for completing consulting service. 14) On Dec 20, received the 70% portion from Anna Company on account. 15) On Dec 25, paid electric and gas bills for the month, $155. Part two: Adjusting Data: To make adjusting entries on December 31, 2019 as follows: 16) To apportion the prepaid insurance according to transaction No.2. 17) To apportion the annual depreciation for office equipment according to transaction No.3. (Assume that the office equipment is a useful life of 10 years, residual value is ignored, and the depreciation method is straight-line method.) 18) To apportion the recorded revenue on the degree of completion of the service according to transaction No.6. 19) To accrue the unrecorded salaries expense. (Assume that on Dec.31, 2019, G&S Company’s employees have earned total salaries of $1500, but G&S Company will not pay the salaries until Jan.10，2020 ) 20) To accrue the unrecorded interest expense according to transaction No.7. 21) To accrue the unrecorded service revenue. (Assume that G&S Company has completed 2/3 of another consulting work at the end of 2019. The课后课后 total amount to be received when the work is completed on January 31, 2020 will be $9000.) 22) To accrue the unrecorded interest revenue according to transaction No.9. 23) To accrue the credit losses for the current accounting period. (Assume that under the allowance method, estimated uncollectible as 5% of accounts receivable.) Part three: Closing Requirements: A: To make the closing entries on December 31, 2019 as follows: 24）To close the revenue accounts to the Income Summary account 25）To close the expense accounts to the Income Summary account 26）To close Income Summary account to Green, Capital account and Smith, Capital account. (Assume that the net income is divided equally.) 27）To close Green, Drawing account to Green, Capital account and Smith, Drawing account to Smith, Capital account. B: To prepare a post-closing trial balance at December 31, 2019. Part four: Journalizing during the next period Data: in January, 2020, the transactions completed by the business are as follows: 1) On Jan. 1, 2020, paid $75 cash for the accrued interest expense of the bank loan. 2) On Jan. 1, 2020, received $80 cash for the accrued interest income of the investment in bonds. 3) On Jan. 10, 2020, paid $1500 cash for the accrued salaries expense of the employees. 4) On Jan. 31, 2020, received $9000 cash. (Note: Service revenue is accrued $6000 on Dec.31, 2019.) 5）On Jan. 31, 2020, received $250 cash from Anna Company on account and the balance of accounts receivable is determined as uncollectible. Requirements: To make entries according to the above-mentioned business transactions in January, 2020.

中国大学专业英语

中国大学专业英语是指在中国的大学教授的涉及英语的各种专业领域的英语课程，包括但不限于商务英语、答案答案法律英语、专业作业医学英语、英语工程英语等。课后课后随着中国的答案答案不断发展和改革开放，越来越多的专业作业中国学生开始关注和学习专业英语，这也使得中国大学专业英语的英语教学得到了迅速的发展和进步。

中国大学专业英语的课后课后特点

中国大学专业英语与一般的英语课程不同，它更注重培养学生在特定领域内的答案答案英语应用能力。因此，专业作业中国大学专业英语的英语教学重点主要有以下几个方面：

• 专业英语词汇的学习和掌握
• 专业英语语法的学习和应用
• 专业英语听说读写的训练
• 专业文献阅读和翻译
• 专业交流和演讲能力的培养

需要指出的是，与普通英语课程相比，课后课后中国大学专业英语的难度更高，要求学生掌握更多的专业知识和专业英语用语，因此需要更加努力地学习和练习。

中国大学专业英语的重要性

随着全球化的深入推进，中国已经成为世界经济的重要组成部分之一，越来越多的中国学生开始走出国门，参与到国际交流和竞争中。在这个过程中，专业英语能力的重要性不言而喻，它是中国学生融入国际社会和与国际同行交流的重要工具。

此外，中国作为一个发展中国家，各种领域内的国际合作越来越频繁，专业英语能力也成为中国学生在这些合作项目中获得成功的关键因素之一。

中国大学专业英语的未来

中国大学专业英语的未来发展前景广阔，随着中国经济的不断增长和与世界的交流日益密切，对于专业英语能力的需求也将不断增加。因此，中国大学专业英语的教学也将面临更多的挑战和机遇。

未来，中国大学专业英语的教学需要更加注重学生的实际应用能力，更加贴近专业和实践，同时也需要与国际教育接轨，不断提升教学质量和水平。

结语

中国大学专业英语作为一门重要的教学课程，对于中国学生的未来发展和国家的发展都具有重要的意义。因此，无论是老师还是学生，都需要充分认识到其重要性，并且不断努力提高专业英语能力。