会计学英文版作业.doc

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1、ACCOUNTINGMATCHING1-1Manyaccountingprofessionalsworkinoneofthefollowingthreeareas.A.FinancialaccountingB.ManagerialaccountingC.TaxaccountingIdentifytheareaofaccountingthatismostinvolvedineachofthefollowingresponsibilities.1.Internalauditing.5.Investigatingviolationsoftaxlaws.2.Exte

2、rnalauditing.6.Planningtransactionstominimizetaxes.3.Costaccounting.7.Preparingexternalfinancialstatements.4.Budgeting.8.ReviewingreportsforSECcompliance.1-2Identifythefollowingusersaseitherexternalusers(E)orinternalusers(I).a.Customersd.Businesspressg.Shareholdersj.FBIandIRSb.Supp

3、lierse.Managersh.Lendersk.Consumergroupc.Brokersf.Districtattorneyi.Controllersl.Salesstaff1-3Matcheachofthenumbereddescriptionswiththeprincipleitbestreflects.Indicateyouranswerbywritingtheletterfortheappropriateprincipleintheblankspacenexttoeachdescription.A.Generalaccountingprinc

4、ipleE.SpecificaccountingprincipleB.CostprincipleF.ObjectivityprincipleC.BusinessentityprincipleG.Going-concernprincipleD.Revenuerecognitionprinciple1.Usuallycreatedbyapronouncementfromanauthoritativebody.2.Financialstatementsreflecttheassumptionthatthebusinesscontinuesoperating.3.D

5、erivedfromlong-usedandgenerallyacceptedaccountingpractices.4.Everybusinessisaccountedforseparatelyfromitsownerorowners.5.Revenueisrecordedonlywhentheearningsprocessiscomplete.6.Informationisbasedonactualcostsincurredintransactions.7.Financialstatementdataaresupportedbyevidenceother

6、thansomeone’sopinionorbelief.1-4Identifytheitemsfromthefollowinglistthatarelikelytoserveassourcedocuments.a.Salesticketd.Telephonebillg.Balancesheetb.Incomestatemente.Invoicefromsupplierh.Prepaidinsurancec.Trialbalancef.Companyrevenueaccounti.Bankstatement1-5Identifythefinancialsta

7、tement(s)whereeachofthefollowingitemsappears.UseIforincomestatement,Eforstatementofowner’sequity,andBforbalancesheet.a.Cashwithdrawalbyownerd.Cashg.Prepaidrentb.Officeequipmente.Utilitiesexpensesh.Unearnedfeesc.Accountspayablef.Officesuppliesi.Servicefeesearned1-6Thefollowingarecom

8、moncategoriesonaclassified