会计专业英语 帮别人的 判断题和简答题

会计专业英语 帮别人的 判断题和简答题
判断题8.Any difference between the fair market values of the securities and their cost is a realized gain or loss.
9．The times interest earned ratio is calculated by dividing Bonds Payable by Interest Expense.
10.During inflationary periods,the use of the FIFO method of costing inventory will result in a greater amount of net income than would result from the use of the LIFO cost method.
11.Vertical analysis refers to comparing the financial statements of a single company for several years.
12．If a firm has a quick ratio of 1,the subsequent payment of an account payable will cause the ratio to increase.
13.Prepaid expenses are an example of an expense.
14．If the board of director's declares cash dividends or stock dividends,this action decreases retained earnings.
15.When the estimate based on analysis of receivables is used,income is reduced when a specific receivable is written off.
简答题1． Describe the reasons for issuance of long-term liabilities
2.Differentiate between the accrual basis and the cash basis.
业务题1．（8分）Based on the information below,journalize the entries for the Seller.It uses a perpetual inventory system.
(a)Seller sells Buyer on account merchandise costing $200 for $600,terms 2/10,n/30,FOB destination.The transportation charge is $35.
(b)Buyer returns as defective $150 worth of the $600 merchandise received.The seller's cost is $85.
(c)Buyer pays within the discount period.
2.（12分） Present entries to record the following:
(a)Issued 10,000 shares of $10 par common stock at $32 for cash.
(b)Issued 1,200 shares of common stock in exchange for equipment with a fair market price of $21,000.
(c)Purchased 100 shares of treasury stock at $25.
(d)Sold 100 shares of treasury stock at $28.
(e)Declared a cash dividend of $2.00 per share on the outstanding shares of common stock.
(f)Paid the dividend declared above.
能做多少做多少吧