參考答案

　　1. (1) Journal entry

　　A chronological record of transactions， showing for each transaction the debits and credits to be entered in specific ledger accounts.

　　(2) Going concern

　　An assumption that a business entity will continue in operation indefinitely and thus will carry out its existing commitments.

　　(3) Matching principle

　　The revenue earned druing an accounting period is offset with the expenses incurred in generating this revenue.

　　(4) Working capital

　　Current assets minus current liabilities

　　(5) Revenue expenditure

　　Any expenditure that will benefit only the current accounting period.

　　2. 每空1分，其中兩個debit合計1分

　　(1) (two)。 (debit)。 (debit)。 (equal)。

　　(2) (adjusting)。 (assign)。 (end)。 (prior)

　　(3) (liquid)。 (that)。 (at)

　　3.題一10分，第一小段6分，第二小段4分。 題二8分

　　(1) Financial statements show the financial position of a business and the results of its operations， presented in conformity with generally accepted accounting principles. These statements are intended for use by many different decision makers， for many different purposes.

　　Tax returns show the computation of taxable income， legal concept by tax laws and regulations. In many cases， tax laws are similar to generally accepted accounting principles， but substantial differences do exist.

　　(2) Auditors do not guarantee the accuracy of financial statements; they express only their expert opinion as to the fairness of the statements. However， CPA firms stake their reputations on the thoroughness of their audits and the dependability of their audit reports.

　　4.每小題6分，每小題包括三小句，每小句2分。

　　(1) 會計原則不象自然法則，從性質(zhì)上來說不是等待人們?nèi)グl(fā)現(xiàn)，而是我們考慮財務(wù)報告的最重要目標(biāo)后據(jù)此由人制定的。在很多方面公認(rèn)會計準(zhǔn)則類似于為有組織的體育比賽，如足球或籃球比賽制定的比賽規(guī)則。

　　(2) 會計師制定了一些會計程序，據(jù)此將現(xiàn)金收支分配于一定期間，以某種方式確定出收益，該收益代表這個企業(yè)特定期間的經(jīng)濟(jì)成果。收益概念應(yīng)用于現(xiàn)實(shí)生活涉及許多的抉擇和判斷。

　　5.每小題選對1分

　　(1)C，(2)A，(3)B，(4)C，(5)C，(6)A，(7)C，(8)C，(9)B，(10)B

　　6.(1)全對4分，(2)全對5分，(3)全對6分

　　(1) Debit： cash 636000

　　Credit： Bonds payable 600000

　　Premium on bonds payable 36000

　　(2) Debit： Interest Expenses 28302

　　Premium on bonds payable 198

　　Credit： Cash 28500

　　(3) Debit： Interest Expenses 14137

　　Premium on bonds payable 113

　　Credit： Interest payable 14250

　　7.共6個調(diào)整數(shù)據(jù)，做對一個2分，合計數(shù)對2分，計14分。

　　Cash flows from operating activities：

　　Net income …………………………………………………………… $260000

　　Adjustment for non cash revenue and expenses：

　　Added (less)： depreciation ……………………………$90000

　　Loss on sale of machinery ……………$2400

　　Patent amortization …………………$14800

　　Amortization of premium on bond …。($4600) $102600

　　Working capital changes：

　　Accounts receivable increase …………($2000)

　　Accounts payable increase …………$8400 $6400

　　Cash flows from operating activities ………………………………$369000

　　8.項(xiàng)目1和項(xiàng)目3正確表述各4分，項(xiàng)目2正確表述3分。

　　Item 1： This item is a prepaid expenses and not properly recorded. Half of this expenses should be charged to the repair and maintenance account in the current year， half of this expenses should be deferred to next year.

　　Item 2： This item is properly charged the account， because that is for regulative repairs.

　　Item 3： This item is not properly charged， because this expenditure is for increasing the efficiency of production and should be capitalized.

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