2020 会计英语(邵阳学院) 最新满分章节测试答案

本答案对应课程为:点我自动跳转查看
本课程起止时间为:2020-03-30到2021-06-30
本篇答案更新状态:已完结

【作业】课程介绍 translation

1、 问题:TRANSLATION:01   AccountingAccounting is  an information  system that classifies，records  measures  summarizes，interprets and reports the economic activities of a business with monetary unit as its main  criterion. Under this definition，three important points call for our attention (1) accounting involves  such  activities  as  classifying，recording，measuring，summarizing，interpreting reporting and describing;(2)the object of accoung iseconomic activities of business (3)monetary unit is the criterion. Therefore，accounting is a systematic process of measuring；the economic activities of a business to provide information about the financial position of abusiness. It is also a language that provides useful information for business decision-making.02 Purpose of AccountingThe purpose of accounting is to provide useful information to those who make economic decisions which often determine the success of a business.  Who makes these decisions and informed judgements? Users of accounting information include the management of the entity or organization ( who are frequently not involved in the management process );potential investors，creditors of the organization，employees，and various federal，state and local governmental agencies that are concerned with regulatory and tax matters. Accounting information must be provided for just about every kind of organization. While an economic decision involves making the best allocation of resources available，among various alternatives the decision-maker has to consider a lot of factors. Take investment for example，the investment choice alone will depend on many factors，such as the specific alternatives available，current needs，long-term plans，other resources available，and the potential risks and rewards associated with the investment opportunity.
评分规则: 【 请根据以下译文按照准确度、语句通顺程度进行评分。参考译文：会计是对一家企业的经济活动进行分类、记录、衡量、总结、解读和汇报的信息系统，通常以货币单位作为主要标准。这个定义有3个要点值得我们关注:(1)会计是包括对经济业务的分类、记录、衡量、总结、解读、汇报和描述的工作;(2)会计的对象就是企业的经济活动;(3)货币单位是会计的标准。因此，会计是衡量一个单位经济活动的系统工作，旨在提供有关单位的财务信息。同时，会计也为企业制定决策提供有用的信息。会计的目的是为制定经济决策的人提供有用的信息，这些决策通常关乎企业的成败。那么，由谁来进行这些决策和判断呢?会计信息的使用者包括该会计主体或组织的管理者、所有者(他们不常参与管理)、潜在投资者和债权人、公司员工及与法规和税务事项有关的各个联邦、州和地方政府机构。各种类型的组织都必须提供会计信息。由于经济决策事关现有资源的有效分配，决策者为在众多的选择中做出正确的决定必须考虑很多因素。以投资为例，投资决策本身取决于很多因素，如具体的可选方案、目前的需求、长期的计划、其他可用的资源，以及伴随投资契机的潜在风险和回报。
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【作业】Module 1 会计学基础知识（一） translation

1、 问题:03 Ethics and the Accounting ProfessionOne characteristic frequently associated with any profession is that those practicing theprofession acknowledge the importance of an ethical code. This is especially important in theaccounting profession because so much of an accountant’s work involves providing information tosupport the informed judgements and decisions made by users of accounting information.    Both codes of conduct identify integrity and objectivity as two key elements of ethicalbehavior for a professional accountant. Having integrity means being honest and forthright indealings and communications with others;objectivity means impartiality and freedom fromconflict of interest. An accountant who lacks integrity and/or objectivity cannot be relied on toproduce complete and relevant information with which to make an informed judgement ordecision.    Other elements of ethical behavior include independence，competence and acceptance of anobligation to serve the best interest of the employer, the client and the public. Independence isrelated to objectivity and is especially important to the auditor，who must be independent both inappearance and in fact. Having competence means having the knowledge and professional skillsto adequately perform the work assigned. Accountants should recognize that the nature of theirwork requires an understanding of the obligation to serve those who will use the informationcommunicated by them. In the recent past years，there have been some highly publicized incidents involvingallegations that accountants have violated their ethical codes by being dishonest，biased，and/orincompetent. The fact that some of these allegations have been proved true should not be used tocondemn all accountants.summuryAccounting is the process of identifying，measuring and communicating  economic information about an entity for the purpose of making decisions and informed judgements.    Users of accounting information include management，investors，creditors，employees  and government agencies. Decisions made by users relate to，among other things，entity  operating  results，investment  and  credit         questions，employment  characteristics，and compliance  with  laws.  Accounting  information  supports  these  decisions  because  it communicates important financial information about the entity.    Integrity，objectivity，independence and competence are several characteristics of ethical behavior required of a        professional accountant.  High standards of ethical conduct are appropriate for all people，but professional accountants have a special responsibility because so many people make decisions and informed judgements using information provided by the accounting process.
评分规则: 【 任何职业都有这样一个共同特征，就是从事这项职业的人认识到职业道德的重要性—这对于会计职业尤为重要，因为会计师的工作在很大程度上是提供信息，以帮助会计信息使用者做出有根据的判断和决策。    在道德规范中，诚信和客观是职业会计师职业道德行为的两大要素。诚信要求在处理事务及与他人交流中要保持诚实、正直;客观就是要公正，摆脱利益冲突的影响。缺乏正直、公正的会计人员没法提供完整、准确的相关信息以供信息使用者制定正确的决策和判断使用。    职业道德行为的其他要素包括独立性、胜任能力及承担尽可能满足雇主、客户和公众利益的义务。独立性与客观性相近，尤其对于外观上和事实上都独立的审计人员更是如此。胜任能力就是具备足够的专业知识和技能以完成所分配的工作任务。会计人员必须承认他们工作的本质需要他们理解所承担的义务，即对使用他们所提供信息的人的义务。    近年来，出现了一些广受公众关注的事件，指控会计师缺乏诚实、公正和胜任能力，违反了职业道德。虽然其中的一些指控得到了证实，但不能因此而指责所有的会计人员。会计是为了进行决策和做出有根据的判断而对一个组织的经济信息进行确定、衡量和传递的过程。    会计信息的使用者包括管理者、投资者、债权人、公司员工及政府部门，这些用户所做的决策与会计主体的经营、投资、信贷、雇用及法律的遵守情况相关。会计信息对这些决策具有支持作用，因为会计信息反映了关于会计主体的重要财务信息。    诚信、客观、独立和胜任能力是职业会计人员职业道德行为的几大要素。所有人都应当在职业道德上设定高标准，但职业会计人员负有特别的责任，因为有很多人要使用他们所提供的信息进行判断和决策。
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【作业】Module 1 会计学基础知识（一） exercises

1、 问题:Is the accounting department important in an entity? Why?
评分规则: 【 请评分时按照答题的字数、回答的完整程度、以及是否是使用了自己的语言来进行答题三个角度进行给分。
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2、 问题:Do you think that an accountant is a bookkeeper? Why?
评分规则: 【 同上
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【作业】Module 1 会计学基础知识（ 二） translation for April 2nd

1、 问题:01 Accounting ElementsAccounting elements include assets，liability，equity，revenue  expense and profit.Assets are economic resources that are owned and controlled by a business. Assets  can be classified as current assets，fixed assets and intangible assets. Current assets are short-term assets   including cash，bank deposit，accounts receivable，inventory  etc  They can be converted to cash within one year. Current assets are generally listed according to liquidity，so cash is always  listed first.  Fixed  assets  are  long-term  or  long-lived  assets  including  land，buildings，equipment，furniture，etc. They are used in business operations，not for direct sale. Intangible assets are also long-lived assets，including patents，copyrights，licenses，franchised，goodwill  etc. They are also used in the business operation but they have no physical form. In most cases  they provide their owners with competitive advantages over other firms.Liabilities are debts of a business owed to suppliers，banks，etc. Liabilities are usually classified as current liabilities and long-term liabilities. Current liabilities are expected to be paid within one year. They include accounts payable，tax payable，salaries payable，etc.  A  typical current liability would usually be paid within 30 days. Long-term liabilities may last from one year to 20 or 30 years until it is fully paid. Mortgage payable is an example of long-term  liabilities.Equity is the net assets of a business. It is the owner’s interest in the business. When a business is owned by one person，the owner’s equity is shown as “capital“ .When  it is owned  by stockholders，it is shown as “stockholder‘ s equity". Owner’s equity is affected by the results of a company’s operations. If a business is profitable，owner’s equity is  increased ; if a business is not profitable，owners equity is decreased.
评分规则: 【 会计要素包括资产、负债、权益、收人、费用和利润。资产是企业拥有并控制的经济来源。它分为流动资产、固定资产、无形资产。流动资产是短期资产，包括现金、银行存款、应收账款、存货等。流动资产可于一年内兑现。流动资产按照流动性排序，因此现金总是排在首位。固定资产是长期资产，包括土地、建筑物、设备、家具等。固定资产用于经营，而不能用于直接销售。无形资产也属长期资产，包括专利、版权、执照、特许经营权、商誉等。无形资产也用于企业的经营，但无物质形态。大多数情况下，无形资产使业主拥有竞争优势.负债是企业欠供货商、银行等的债务。负债通常分为流动负债和长期负债。流动负债可望在一年内得到偿付，包括应付账款、应付税金、应付工资等。典型的流动负债通常在30日内偿还。长期负债完全还清可持续一年至20年或30年。应付抵押款就是一个长期负债的例子。所有者权益是企业的净资产，是业主在企业里的权益。当企业为一人所有时，所有者权益用“资本”表示;当企业为股东所拥有时，则用“股东权益”表示。所有者权益受公司经营状况的影响。如果企业获利，所有者权益就增加了:如果亏损，所有者权益便减少。
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【作业】Module 1 会计学基础知识（ 二） translation for April 7th

1、 问题:Revenue is the increase in owner’s equity resulting from the sales of goods or services by the business. Manufacturing and merchandising business receive revenues from the sale of products or merchandise. A service enterprise，such as a law firm，gets revenue from the fees it charges for the services it provides. Note that a cash receipt qualifies as revenue only when it helps increase owner’s equity. Thus，cash borrowed from a bank is not a revenue but simply liability.Expenses are the decrease in owner’s equity caused by the company’s revenue-producing operation. Like revenues，expenses represent flows of resources during a period of time，but expenses are outflows whereas revenue is inflows. In amount, the expense is equal to the value of goods or services used up in gaining revenue. Please note that a cash payment can be regarded as an expense only if it decreases owner’s equity. Thus，purchasing supplies，which is an exchange of one asset for another asset，is not an expense. Worth also bearing in mind is thatdividend payments and drawing are not expenses since they are not related to revenue-producingoperations of a business.Profit，often called net income，is also the increase in owner’s equity resulting from profitable operation of a business. If revenues exceed expenses，the result is called net income or profit ; if expenses exceed revenues，the difference is called net loss. Revenue is a“gross” concept，whereas profit is a“net" concept. The last three accounting elements，i.e. revenue，expense and profit are temporary accountsbecause they are opened at the beginning of an accounting period，and closed at the end of theperiod. In the accounting equation，they belong to owner’s equity.
评分规则: 【 收入是企业销售产品或服务时所获得的所有者权益的增加。制造和销售行业从销售产品或商品中获得收人。服务业，如律师事务所，从提供服务的收费中取得收人。注意:只有当现金所得有助于使所有者权益增加时，现金所得才能被认定为收人。因此，从银行贷款不属于收人，只属于负债。费用使企业在取得收人的经营中所有者权益减少。与收人一样，费用代表一定时期里资源的流动，但费用是流出，而收人是流人。从数量上看，费用等于获利经营中消耗的商品或服务的价值。注意:只有在所有者权益减少的情况下现金支出可被视为费用。因此，采购材料不属于费用，那是一项资产与另一项资产的交换。还请注意:支付股息和提款不属于费用，因为它们与企业的获利经营无关。利润常被称为净收人，也是企业获利经营中所有者权益的增加。如果收人超出费用，其结果被称为净收人或利润;如果费用超过收人，其差额被称为净亏损。收人是一个“毛”概念，而利润是一个“净”概念。    最后3个会计要素，即收人、费用和利润是临时账户，因为在会计期初，这些账户被设置，期末被结算。在会计等式中，这些账户属于所有者权益。
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【作业】Module 1 会计学基础知识（三） translation for April 8th

1、 问题: The accounting equation shows the basic relationship between the accounting elements，i. e. the balance position of assets on one side whereas liabilities and owner’s equity on the other side. So the accounting equation is:Assets=Liabilities+Owner’s Equity This equation tells us that assets of an entity must be equal to the total of its liabilities andowner’s equity. This equation explains who supply the assets of the entity. Suppose a business，Scarlett’s Bar，owns assets of $ 31 , 755 and liabilities of $ 7 , 500. According to the accountingequation，the owner’s equity must be $24,255($31,755=$7,500+ $24，255).    Since the accounting equation is in equality，it can be presented in another way:    Owner’s Equity=Assets-Liabilities At this point, we bring revenues and expenses into the picture. Since the revenues help increase equity and expenses decrease equity，the accounting equation may be expanded to include revenues and expenses as shown below:Assets=Liabilities+Owner’s Equity(+Revenues-Expenses )Thus，the expanded accounting equation is:Assets=Liabilities+Owner’s Equity+( Revenues-Expenses)
评分规则: 【 会计等式表现会计要素的基本关系，即资产在等式的一端，而负债和所有者权益在等式的另一端，它们形成一种平衡关系。所以会计等式为:资产=负债十所有者权益。    会计等式表明资产必须等于负债与所有者权益的总和，同时这也解释了资产的构成。假设斯嘉丽酒吧拥有资产$31 755，负债$7 500，根据会计等式，所有者权益一定是$ 24 255($31 755=$ 7 500+ $ 24 255)。 会计等式是恒等的，所以它可以用其他方式表示:                              所有者权益=资产一负债    在这个基础上，我们引人收人和费用。由于收人是增加权益项，而费用是减少权益项会计等式就可以扩充为:                      资产=负债+所有者权益(+收人一费用)    因此，扩充后的会计等式为:                      资产=负债+所有者权益+(收人一费用)
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Module 1 会计学基础知识（一） Module1 Exercises

1、 问题:Accounting is an information and measurement system that does all of the following except__.
选项：
A:identifies business activities
B:records business activities
C:communicates business activities
D:does not use technology to improve accuracy in reporting
E:helps people make better decisions
答案: 【does not use technology to improve accuracy in reporting】

2、 问题:The primary objective of financial accounting is____.
选项：
A:to serve the decision-making needs of internal users
B:to provide financial statements to help external users analyze an organization’s activities
C:to monitor and control company activities
D:to provide information on both the costs and benefits of looking after products and services
E:to know what, when, and how much to produce
答案: 【to provide financial statements to help external users analyze an organization’s activities】

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

4、 问题: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______.
选项：
A:monetary unit assumption
B:business entity assumption
C:going-concern assumption
D:objectivity principle
E:cost principle
答案: 【going-concern assumption】

5、 问题: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____.
选项：
A:accounting equation
B:cost principle
C:going-concern assumption
D:realization principle
E:business entity assumption
答案: 【cost principle】

6、 问题:Assets created by selling goods and services on credit are_______.
选项：
A:accounts payable
B:accounts receivable
C:liabilities
D:expenses
E:equity
答案: 【accounts receivable】

7、 问题:Creditors’ claims on the assets of a company are called______.
选项：
A:net losses
B:expenses
C:revenues
D:equity
E:liabilities
答案: 【liabilities】

8、 问题:The difference between a company’s assets and its liabilities, or net assets is______.
选项：
A:net income
B:expense
C:equity
D:revenue
E:net loss
答案: 【equity】

9、 问题: 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? 
选项：
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.
答案: 【Assets increase $52,000; owner’s equity increases $52,000.】

10、 问题:Net Income____.
选项：
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
答案: 【is the excess of revenues over expenses】

11、 问题: Decreases in equity that represent costs of assets or services used to earn revenues are called___.
选项：
A:liabilities
B:equity
C:withdrawals
D:expenses
E:owner’s ivestment
答案: 【expenses】

12、 问题:The statement of owner’s equity___.
选项：
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
答案: 【reports how equity changes over a period of time】

13、 问题: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_______.
选项：
A:statement of financial position
B:statement of cash flows
C:balance sheet
D:income statement
E:statement of owner’s equity
答案: 【statement of owner’s equity】

14、 问题: A balance sheet lists___.
选项：
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
答案: 【the types and amounts of assets, liabilities, and equity of a business as of a specific date】

15、 问题:The statement of cash flows reports all of the following except_______.
选项：
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
答案: 【the net increase or decrease in assets for the period reported】

16、 问题: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_____.
选项：
A:monetary unit assumption
B:Business entity assumption
C:going-concern assumption
D:revenue recognition principle
答案: 【Business entity assumption】