尔雅专业英语_14期末答案(学习通2023课后作业答案)
51 min read尔雅专业英语_14期末答案(学习通2023课后作业答案)
*第一章 线上作业（作业本）
1、尔雅(教材P13-1)Purposes of an accounting system include all of the following except？
A、专业Interpret and record the effects of business transactions
B、英语业答Classify thele effects of transactions to facilitate the preparationof reports
C、期末Dictate the specific types of business transactions that the enterprise may engage in
D、答案Summarize and communicate information to decision makers
2、学习（教材P14-5）Which of the following user groups requires the most detailed financial information?通课
A、The后作 management
B、Investors and potential investors
C、尔雅Gornment agencies
D、专业Employees
3、英语业答（教材P15-8）Which one of the following statement is 期末true in relation to a sole trader?
A、A sole trader cannot have any employees
B、答案A sole trader is 学习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、通课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2、（P24-4）If the going concern assumption is no longer valid for a company，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
