True/False Questions
1.Amounts held in cash equivalent investments must be reported separately from amounts held
as cash on the statement of cash flows.
Answer: False Learning Objective: 2 Level of Learning:
2.Generally speaking, cash flows from operating activities include the elements of net income
reported on a cash basis.
Answer: True Learning Objective: 4 Level of Learning: 2
3.In using a spreadsheet to prepare the statement of cash flows, the spreadsheet entries duplicate
the actual journal entries used to record the transactions during the year.
Answer: True Learning Objective: 8 Level of Learning: 2
4.Interest payments on debt are classified as cash outflows from financing activities.
Answer: False Learning Objective: 6 Level of Learning: 2
5.Transactions that represent noncash investing and financing should be reported in the
statement of cash flows.
Answer: True Learning Objective: 7 Level of Learning: 2
6.If the direct method is used to report cash flows from operating activities in the body of the
statement of cash flows, a reconciliation of net income to net cash flows from operating
activities also is required.
Answer: True Learning Objective: 4 Level of Learning: 1
7.Cash paid for taxes and interest must be disclosed on the face of the statement or in the
disclosure notes under both the direct and indirect methods of reporting cash flows from
operating activities.
Answer: True Learning Objective: 4 Level of Learning: 1
8.The purchase of treasury stock is an investing cash outflow.
Answer: False Learning Objective: 5 Level of Learning: 1
9. A decrease in cash dividends payable means that dividends declared were less than dividends
paid.
Answer: True Learning Objective: 4 Level of Learning: 2
10.When one enters a $50,000 credit entry to the Land account in a spreadsheet for the statement
of cash flows, it represents a negative change in that account and probably is due to selling
such assets.
Answer: True Learning Objective: 8 Level of Learning: 2
Matching Pair Questions
Use the following to answer questions 11-15:
11-15.Listed below are the reporting classifications for a statement of cash flows using the direct method for reporting operating cash flows. Indicate the reporting classification that would apply to each of the five transactions described below by placing the letter of the reporting classification in the space provided by each transaction.
Terms:
A. Operating cash inflow
B. Operating cash outflow
C. Investing cash inflow
D. Investing cash outflow
E. Financing cash inflow
F. Financing cash outflow
G. Noncash financing and investing activity
H. Not reported on the statement of cash flows
Phrases:
11.____ Gain from the sale of a cash equivalent.
12.____ Cash purchase of inventory.
13.____ Cash dividends received under the equity method.
14.____ Principal payment on a note.
15.____ Distribution of a stock dividend.
Answer: 11-A; 12-B; 13-C; 14-F; 15-H
Use the following to answer questions 16-20:
16-20.Listed below are the reporting classifications for a statement of cash flows using the direct method for reporting operating cash flows. Indicate the reporting classification that would apply to each of the five transactions described below by placing the letter of the reporting classification in the space provided by each transaction.
Terms:
A. Operating cash inflow
B. Operating cash outflow
C. Investing cash inflow
D. Investing cash outflow
E. Financing cash inflow
F. Financing cash outflow
G. Noncash financing and investing activity
H. Not reported on the statement of cash flows
Phrases:
16.____ Cash collected on accounts receivable.
17.____ Cash collection of a nontrade note receivable.
18.____ Cash purchase of securities issued by another corporation.
19.____ Issuance of a long-term note payable for cash.
20.____ Payment of a property dividend.
Answer: 16-A; 17-C; 18-D; 19-E; 20-G
Use the following to answer questions 21-25:
21-25.Listed below are reporting classifications for a statement of cash flows using the indirect method for reporting operating cash flows. Indicate the reporting classification that would apply to each of the five transactions described below by placing the letter of the reporting classification in the space provided by each transaction.
Terms:
A. Operating activity, no adjustment to net income
B. Operating activity, negative adjustment to net income
C. Operating activity, positive adjustment to net income
D. Investing cash inflow
E. Investing cash outflow
F. Financing cash inflow
G. Financing cash outflow
H. Noncash financing and investing activity
Phrases:
21.____ Increase in inventory account.
22.____ Payment of cash dividends.
23.____ Cash sales.
24.____ Prepayment of an insurance premium for six months.
25.____ Cash proceeds from sale of equipment.
Answer: 21-B; 22-G; 23-A; 24-B; 25-D
Use the following to answer questions 26-30:
26-30.Listed below are reporting classifications for a statement of cash flows using the indirect method for reporting operating cash flows. Indicate the reporting classification that would apply to each of the five transactions described below by placing the letter of the reporting classification in the space provided by each transaction.
Terms:
A. Operating activity, no adjustment to net income
B. Operating activity, negative adjustment to net income
C. Operating activity, positive adjustment to net income
D. Investing cash inflow
E. Investing cash outflow
F. Financing cash inflow
G. Financing cash outflow
H. Noncash financing and investing activity
Phrases:
26.____ Payment of semi-annual interest on bonds payable.
27.____ Acquisition of a building for cash.
28.____ Depreciation expense.
29.____ Issuance of bonds at a discount for cash.
30.____ Decrease in account payable.
Answer: 26-A; 27-E; 28-C; 29-F; 30-B
Use the following to answer questions 31-35:
31-35.Listed below are the reporting classifications for a statement of cash flows using the direct method for reporting operating cash flows. Indicate the reporting classification that would
apply to each of the five transactions described below by placing the letter of the reporting
classification in the space provided by each transaction.
Terms:
A. Operating cash inflow
B. Operating cash outflow
C. Investing cash inflow
D. Investing cash outflow
E. Financing cash inflow
F. Financing cash outflow
G. Noncash financing and investing activity
H. Not reported on the statement of cash flows
Phrases:
31.____ Acquisition of equipment by issuing bonds payable.
32.____ Repayment of long-term debt by issuing preferred stock.
33.____ Interest received on trading securities.
34.____ Cash sale of a patent.
35.____ Loan of cash to a supplier in exchange for a six-month note receivable.
Answer: 31-G; 32-G; 33-A; 34-C; 35-D
Use the following to answer questions 36-40:
36-40.Listed below are the reporting classifications for a statement of cash flows using the direct method for reporting operating cash flows. Indicate the reporting classification that would
apply to each of the five transactions described below by placing the letter of the reporting
classification in the space provided by each transaction.
Terms:
A. Operating cash inflow
B. Operating cash outflow
C. Investing cash inflow
D. Investing cash outflow
E. Financing cash inflow
F. Financing cash outflow
G. Noncash financing and investing activity
H. Not reported on the statement of cash flows
Phrases:
36.____ Payment of cash dividends.
37.____ Purchase of treasury stock.
38.____ Investment of excess cash in an interest-bearing security classified as a cash equivalent.
39.____ Appropriation of retained earnings for expansion of the R&D program.
40.____ Acquisition of equipment under a capital lease.
Answer: 36-F; 37-F; 38-H; 39-H; 40-G
Multiple Choice Questions
41.Which of the following financial statements is prepared as of a particular point in time rather
than for a period of time?
A)Statement of cash flows.
B)Income statement.
C)Statement of shareholders' equity.
D)Balance sheet.
Answer: D Learning Objective: 1 Level of Learning: 1
42.Which one of the following financial statements does not report amounts primarily on an
accrual basis?
A)Income statement.
B)Balance sheet.
C)Statement of cash flows.
D)Statement of shareholders' equity.
Answer: C Learning Objective: 1 Level of Learning: 1
43.Which of the following is not required by generally accepted accounting principles?
A)Cash flow per share.
B)Earnings per share.
C)Statement of cash flows.
D)Disclosure notes.
Answer: A Learning Objective: 1 Level of Learning: 1
44.Which of the following is always reported as an outflow of cash?
A)The accrual of warranty expense.
B)The declaration of a cash dividend.
C)The purchase of equipment for cash.
D)Amortization expense.
Answer: C Learning Objective: 5 Level of Learning: 1
45.Which of the following causes a change in cash?
A)Accrual of interest payable.
B)Recording of depreciation expense.
C)Write-off of an uncollectible account.
D)Payment of a cash dividend declared in the previous fiscal year.
Answer: D Learning Objective: 6 Level of Learning: 1
46.Cash equivalents generally would not include short-term investments in:
A)Commercial paper.
B)Certificates of deposit.
C)Held-to-maturity securities.
D)Money market funds.
Answer: C Learning Objective: 2 Level of Learning: 1
47.How is the amortization of patents reported in a statement of cash flows that is prepared using
the indirect method?
A) A decrease in cash flows from investing activities.
B)An increase in cash flows from investing activities.
C) A deduction from net income.
D)An addition to net income in arriving at cash flows from operations.
Answer: D Learning Objective: 4 Level of Learning: 2
48.How is the amortization of patents reported in a statement of cash flows that is prepared using
the direct method?
A)Not reported.
B)An increase in cash flows from operating activities.
C) A decrease in cash flows from operating activities.
D) A decrease in cash flows from investing activities.
Answer: A Learning Objective: 1 Level of Learning: 2
49.Which of the following is reported as an investing activity on the statement of cash flows?
A)Sale of a subsidiary.
B)Issuance of a long-term promissory note.
C)Sale of treasury stock.
D)Purchase of highly liquid, short-term investments with excess cash.
Answer: A Learning Objective: 5 Level of Learning: 2
50.Which of the following is reported as an investing activity on the statement of cash flows?
A)The receipt of dividend revenue.
B)The payment of cash dividends.
C)The payment of interest on bonds.
D)The sale of machinery.
Answer: D Learning Objective: 5 Level of Learning: 2
51.Which of the following is reported as an operating activity on the statement of cash flows?
A)The payment of dividends.
B)The sale of office equipment.
C)The payment of interest on long-term notes.
D)The issuance of a stock dividend.
Answer: C Learning Objective: 3 Level of Learning: 2
52.Which of the following is reported as an operating activity on the statement of cash flows?
A)The purchase of operating assets.
B)The acquisition of treasury stock.
C)The retirement of bonds.
D)The payment of prepaid insurance.
Answer: D Learning Objective: 3 Level of Learning: 2
53.Which of the following is reported as a financing activity on the statement of cash flows?
A)The sale of securities classified as available for sale.
B)The acquisition of stock for the purpose of retiring it.
C)The payment of interest on bonds payable.
D)The receipt of dividend revenue.
Answer: B Learning Objective: 6 Level of Learning: 2
54.Which of the following is reported as a financing activity on the statement of cash flows?
A)The amortization of a patent.
B)The exchange of common stock for a building.
C)The acquisition of long-term investments.
D)The repayment of bonds issued at par.
Answer: D Learning Objective: 6 Level of Learning: 2
55.When preparing the statement of cash flows using the indirect method for determining net
cash flows from operating activities, depreciation is added to net income because:
A)It was deducted as an expense on the income statement, but does not require cash.
B)It was deducted as an expense on the income statement and affects the amount of cash.
C)It is a significant portion of the year's expenses.
D)It represents a source or inflow of cash.
Answer: A Learning Objective: 4 Level of Learning: 2
56.Which of the following is not classified as an operating activity?
A)Interest paid on long-term debt.
B)Dividends received on common stock.
C)Dividends paid on common stock.
D)Payments on accounts payable.
Answer: C Learning Objective: 6 Level of Learning: 2
57.When a company purchases a security it considers a cash equivalent, the cash outflow is:
A)Reported as an operating activity.
B)Reported as an investing activity.
C)Reported as a financing activity.
D)Not reported on a statement of cash flows.
Answer: D Learning Objective: 2 Level of Learning: 2
58.When treasury stock is sold at an amount less than its cost, the sale is classified as:
A) A financing activity.
B)An operating activity.
C) A financing activity and an operating activity.
D)An investing activity.
Answer: A Learning Objective: 6 Level of Learning: 2
https://www.doczj.com/doc/d810531835.html,ing the direct method, cash received from customers is calculated as sales:
A)Plus an increase in allowance for uncollectible accounts.
B)Minus an increase in allowance for uncollectible accounts.
C)Plus an increase in accounts receivable.
D)Plus a decrease in accounts receivable.
Answer: D Learning Objective: 3 Level of Learning: 3
60.Cash paid to suppliers under the direct method is computed as:
A)Cost of goods sold plus a decrease in inventory and minus an increase in accounts
payable.
B)Cost of goods sold plus an increase in inventory and minus an increase in accounts
payable.
C)Cost of goods sold minus a decrease in inventory and plus an increase in accounts
payable.
D)Cost of goods sold minus an increase in inventory and plus an increase in accounts
payable.
Answer: B Learning Objective: 3 Level of Learning: 3
61.Which of the following never requires an outflow of cash?
A)Early extinguishment of debt.
B)Retirement of common stock.
C)Payment of dividends.
D)Amortization of patent.
Answer: D Learning Objective: 1 Level of Learning: 1
62.Which of the following is not an inflow of cash?
A)Depletion.
B)Cash borrowed on a short-term note.
C)Sale of a computer.
D)Cash borrowed on a long-term note.
Answer: A Learning Objective: 1 Level of Learning: 1
63.The amortization of bond discount is included in the statement of cash flows (indirect method)
as:
A) A financing cash inflow.
B)An investing activity.
C)An addition to net income.
D) A deduction from net income.
Answer: C Learning Objective: 4 Level of Learning: 1
64.Which of the following is not reported as an adjustment to net income when using the indirect
method of computing net cash flows from operating activities?
A)Cash dividends paid.
B) A change in accounts receivable.
C)Depreciation.
D) A change in a prepaid expense.
Answer: A Learning Objective: 4 Level of Learning: 1
65.Which of the following is reported as a deduction from net income when using the indirect
method to determine net cash flows from operating activities?
A)Depreciation expense.
B) A bad debt written off under the allowance method.
C)Amortization of premium on bonds payable.
D)Dividends declared.
Answer: C Learning Objective: 4 Level of Learning: 2
66.All of the following may qualify as cash equivalents except:
A)Money market accounts.
B)Certificates of deposit.
C)U.S. Treasury bills.
D)Newly issued corporate bonds.
Answer: D Learning Objective: 1 Level of Learning: 1
67.Cost of goods sold as reported on the income statement will be less than cash paid to suppliers
if:
A)The increase in accounts payable is greater than the increase in inventory during the
period.
B)The decrease in accounts payable is equal to the increase in inventory during the period.
C)The decrease in accounts payable is less than the decrease in inventory during the period.
D)The increase in accounts payable is equal to the decrease in inventory during the period.
Answer: B Learning Objective: 3 Level of Learning: 3
68.The primary objective of the statement of cash flows is to provide information about a
company's:
A)Cash receipts and disbursements.
B)Noncash financing and investing activities.
C)Financial position.
D)Profitability.
Answer: A Learning Objective: 1 Level of Learning: 1
69.When a transfer is made between cash and cash equivalents with no gain or loss, how is the
transaction treated on the statement of cash flows?
A)It is included as an operating activity.
B)It is included as a noncash financing activity.
C)It is included as an investing activity.
D)It is not reported.
Answer: D Learning Objective: 1 Level of Learning: 2
70.Creditors and investors would generally find the statement of cash flows least useful for
assessing the:
A)Ability to generate future cash flows.
B)Ability to pay dividends.
C)Financial position at a point in time.
D)Quality of earnings.
Answer: C Learning Objective: 1 Level of Learning: 2
71.Of the following, which is not an investing activity?
A)Purchasing a new computer.
B)Buying treasury stock.
C)Selling a parcel of land.
D)Purchasing short-term investments.
Answer: B Learning Objective: 6 Level of Learning: 2
72. A loss on the sale of machinery should be reported on the statement of cash flows as:
A)An adjustment to net income under the indirect method.
B)An operating activity under the direct method.
C)An investing activity cash outflow.
D) A noncash investing activity.
Answer: A Learning Objective: 4 Level of Learning: 2
73.Which of the following would not be a cash inflow from financing activities?
A)Cash from issuing common stock.
B)Cash from issuing bonds.
C)Cash from issuing preferred stock.
D)Cash from the sale of stock of a supplier.
Answer: D Learning Objective: 6 Level of Learning: 2
74.Which of the following would be reported as a cash outflow from investing activities?
A)Issuance of bonds.
B)Purchase of land.
C)Payment of dividends.
D)Retirement of common stock.
Answer: B Learning Objective: 5 Level of Learning: 2
75.Payments to acquire bonds of other corporations should be classified on a statement of cash
flows as:
A) A lending activity.
B)An operating activity.
C) A financing activity.
D)An investing activity.
Answer: D Learning Objective: 5 Level of Learning: 2
76.Which of the following would be added to net income when determining cash flows from
operating activities under the indirect method?
A) A gain on the sale of land.
B)An increase in prepaid expenses.
C) A decrease in accounts payable.
D) A decrease in accounts receivable.
Answer: D Learning Objective: 4 Level of Learning: 3
77.Which of the following would be an example of an investing activity on a statement of cash
flows?
A)Sale of equipment.
B)Issuance of long-term bonds.
C)Receipt of investment revenue.
D)Conversion of a cash equivalent into cash.
Answer: A Learning Objective: 5 Level of Learning: 2
78.Interest payments to creditors are reported on a statement of cash flows as:
A)An investing activity.
B) A borrowing activity.
C) A financing activity.
D)An operating activity.
Answer: D Learning Objective: 4 Level of Learning: 1
79.Accrual of payroll expense is:
A)Reported as an operating activity in the statement of cash flows.
B)Reported as an investing activity in the statement of cash flows.
C)Reported as a financing activity in the statement of cash flows.
D)None of the above is correct.
Answer: D Learning Objective: 2 Level of Learning: 2
Rationale: Accruing expenses does not affect cash flows.
80.Purchase of equipment for cash is:
A)Reported as an operating activity in the statement of cash flows.
B)Reported as an investing activity in the statement of cash flows.
C)Reported as a financing activity in the statement of cash flows.
D)None of the above is correct.
Answer: B Learning Objective: 5 Level of Learning: 2
81.Acquiring land with a long-term note is:
A)Reported as an investing activity in the statement of cash flows.
B)Reported as a financing activity in the statement of cash flows.
C)Reported as a noncash investing and financing activity in the statement of cash flows.
D)None of the above is correct.
Answer: C Learning Objective: 7 Level of Learning: 2
82.Proceeds from the sale of a plant site are:
A)Reported as an operating activity in the statement of cash flows.
B)Reported as an investing activity in the statement of cash flows.
C)Reported as a financing activity in the statement of cash flows.
D)None of the above is correct.
Answer: B Learning Objective: 5 Level of Learning: 2
83.Purchase of treasury stock is:
A)Reported as a financing activity in the statement of cash flows.
B)Reported as an investing activity in the statement of cash flows.
C)Reported as an operating activity in the statement of cash flows.
D)None of the above is correct.
Answer: A Learning Objective: 6 Level of Learning: 2
Use the following to answer questions 84-88:
Each year, White Mountain Enterprises (WME) prepares a reconciliation schedule that compares its income statement with its statement of cash flows on both the direct and indirect method bases.
84.In its 2006 income statement, WME reported a $60,000 loss on the sale of equipment. In its
reconciliation schedule, WME should:
A)Report a $40,000 cash outflow for the direct method.
B)Show a $40,000 positive adjustment to net income under the indirect method.
C)Show a $40,000 negative adjustment to net income under the indirect method.
D)None of the above is correct.
Answer: B Learning Objective: 4 Level of Learning: 3
Rationale: This loss reduces net income, but has no effect on cash flow.
85.In its 2006 income statement, WME reported $11,000 of interest expense on its outstanding
bonds. During the year, WME paid its regular installments of $9,000 of interest in cash. In its reconciliation schedule, WME should:
A)Show a $2,000 positive adjustment to net income under the indirect method for the
decrease in bond premium.
B)Show a $2,000 negative adjustment to net income under the indirect method for the
decrease in bond premium.
C)Show a $2,000 positive adjustment to net income under the indirect method for the
decrease in bond discount.
D)Show a $2,000 negative adjustment to net income under the indirect method for the
decrease in bond discount.
Answer: C Learning Objective: 4 Level of Learning: 3
Rationale: When interest expense exceeds the cash paid, the effective interest rate exceeds the stated interest rate; therefore, the bond was sold at a discount.
86.In its 2006 income statement, WME reported $440,000 for the cost of goods sold. WME paid
inventory suppliers $380,000 in 2006, and its inventory balance decreased by $41,000 during the year. In its reconciliation schedule, WME should:
A)Show a $19,000 positive adjustment to net income under the indirect method for the
increase in accounts payable.
B)Show a $19,000 positive adjustment to net income under the indirect method for the
decrease in accounts payable.
C)Show a $19,000 negative adjustment to net income under the indirect method for the
increase in accounts payable.
D)Show a $19,000 negative adjustment to net income under the indirect method for the
decrease in accounts payable.
Answer: A Learning Objective: 4 Level of Learning: 3
Rationale: Decrease in inventory balance by $41,000 indicates that purchases were less than cost of goods sold by $41,000, totaling $399,000. If cash paid to suppliers was $380,000, accounts payable increased by $19,000.
87.In its 2006 income statement, WME reported $58,000 for insurance expense. WME paid
$72,000 in insurance premiums during 2006. In its reconciliation schedule, WME should:
A)Show a $14,000 positive adjustment to net income under the indirect method for the
increase in prepaid insurance.
B)Show a $14,000 negative adjustment to net income under the indirect method for the
decrease in prepaid insurance.
C)Show a $14,000 negative adjustment to net income under the indirect method for the
increase in prepaid insurance.
D)Show a $14,000 positive adjustment to net income under the indirect method for the
decrease in prepaid insurance.
Answer: C Learning Objective: 4 Level of Learning: 3
Rationale: Prepaid insurance, an asset account, increased by the cash payment of $72,000 and decreased by the $58,000 portion that was expensed. Thus, prepaid insurance increased by $14,000.
88.In its 2006 income statement, WME reported $695,000 for service revenue earned from
membership fees. WME received $681,000 cash in advance from members during 2006. In its reconciliation schedule, WME should:
A)Show a $14,000 negative adjustment to net income under the indirect method for the
increase in unearned revenue.
B)Show a $14,000 negative adjustment to net income under the indirect method for the
decrease in unearned revenue.
C)Show a $14,000 positive adjustment to net income under the indirect method for the
increase in unearned revenue.
D)Show a $14,000 positive adjustment to net income under the indirect method for the
decrease in unearned revenue.
Answer: B Learning Objective: 4 Level of Learning: 3
Rationale: Unearned revenue, a liability account, increased by the cash received for $681,000 and decreased by the $695,000 revenue recognized. Thus, unearned revenue decreased by $14,000.
89.Rampart Inc. recorded the following transaction:
Land 15 million
Notes Payable12 million
Cash 3 million
In the statement of cash flows, this would be reported as:
A)$3 million outflow from investing activities.
B)$15 million outflow from investing activities.
C)$3 million outflow from investing activities and $12 million noncash investing and
financing activity.
D)None of the above
Answer: C Learning Objective: 7 Level of Learning: 3
90.On December 31, 2006, Wellstone Company reported net income of $70,000 and sales of
$210,000. The company also reported beginning and ending accounts receivable at $20,000 and $25,000, respectively. Wellstone will report cash collected from customers in its 2006 statement of cash flows (direct method) in the amount of:
A)$215,000.
B)$285,000.
C)$135,000.
D)$205,000.
Answer: D Learning Objective: 3 Level of Learning: 3
Rationale:
Cash205,000
Accounts receivable5,000
Sales revenue210,000
91.On December 31, 2006, Tiras Company reported net income of $50,000 and sales of
$200,000. The company also reported beginning and ending accounts receivable at $20,000 and $25,000, respectively. Tiras will report cash collected from customers in its 2006
statement of cash flows (indirect method) in the amount of:
A)$0.
B)$245,000.
C)$205,000.
D)$195,000.
Answer: A Learning Objective: 4 Level of Learning: 3
Rationale: When using the indirect method to determine cash flows from operating activities, cash collected from customers is not calculated or reported.
92.Hemmer Company reported net income for 2006 in the amount of $40,000. The company's
financial statements also included the following:
Decrease in accounts receivable $6,000
Increase in inventory1,000
Depreciation expense3,000
What is net cash provided by operating activities?
A)$38,000.
B)$43,000.
C)$35,000.
D)$48,000.
Answer: D Learning Objective: 4 Level of Learning: 3
Rationale:
Net income$40,000
Decrease in accounts receivable 6,000
Increase in inventory(1,000)
Depreciation expense 3,000
Net cash flows from operating activities$48,000
93.Creble Company reported net income for 2006 in the amount of $40,000. The company's
financial statements also included the following:
Increase in accounts receivable$4,000
Decrease in inventory 2,000
Depreciation expense3,000
Gain on sale of equipment5,000
On the statement of cash flows what is net cash provided by operating activities under the indirect method?
A)$36,000.
B)$41,000.
C)$40,000.
D)$38,000.
Answer: A Learning Objective: 4 Level of Learning: 3
Rationale:
Net income$40,000
Increase in accounts receivable (4,000)
Decrease in inventory2,000
Depreciation expense 3,000
Gain on sale of equipment (5,000)
Net cash flows from operating activities$36,000
94.Lite Travel Company's accounting records include the following information:
Payments to suppliers$50,000
Collections on accounts receivable 79,000
Cash sales44,000
What is the amount of net cash provided by operating activities indicated by the numbers provided?
A)$ 50,000.
B)$ 73,000.
C)$ 94,000.
D)$129,000.
Answer: B Learning Objective: 3 Level of Learning: 3
Rationale:
Cash73,000
Accounts payable50,000
Accounts receivable79,000
Sales revenue44,000
95.Freeman Company's accounting records include the following information:
Payments to suppliers$50,000
Collections on accounts receivable 90,000
Cash sales20,000
Income taxes paid 5,000
Equipment purchased 15,000
What is the amount of net cash provided by operating activities indicated by these
transactions?
A)$40,000.
B)$45,000.
C)$55,000.
D)$60,000.
Answer: C Learning Objective: 5 Level of Learning: 3
Rationale:
Cash55,000
Accounts payable50,000
Income taxes payable5,000
Accounts receivable90,000
Sales revenue20,000
The purchase of equipment is an investing activity.
96.Ludwig Company's prepaid rent was $9,000 at December 31, 2005, and $13,000 at December
31, 2006. Ludwig reported rent expense of $19,000 on the 2006 income statement. What
amount would be reported on the statement of cash flows as rent paid using the direct method?
A)$15,000.
B)$19,000.
C)$23,000.
D)None of the above is correct.
Answer: D Learning Objective: 3 Level of Learning: 3
Rationale:
Rent expense19,000
Prepaid rent4,000
Cash23,000
97.Pickering Company's prepaid insurance was $8,000 at December 31, 2005, and $10,000 at
December 31, 2006. Pickering reported insurance expense of $15,000 on the 2006 income statement. What amount would be reported on the statement of cash flows as insurance paid using the direct method?
A)$13,000.
B)$17,000.
C)$15,000.
D)$23,000.
Answer: B Learning Objective: 3 Level of Learning: 3
Rationale:
Insurance expense15,000
Prepaid insurance2,000
Cash17,000
98.Alpha Company had the following account balances for 2006:
Dec. 31Jan. 1
Accounts receivable $44,000$35,000
Accounts payable 58,000 60,000
Alpha reported net income of $210,000 for 2006. Assuming no other changes in current account balances, what is the amount of net cash provided by operating activities for 2006 reported on the statement of cash flows?
A)$224,000.
B)$206,000.
C)$214,000.
D)$196,000.
Answer: D Learning Objective: 4 Level of Learning: 3
Rationale:
Net income$210,000
Increase in accounts receivable(9,000)
Decrease in accounts payable (5,000)
$196,000
99.Hogan Company had the following account balances for 2006:
Dec. 31 Jan. 1
Accounts receivable $44,000$35,000
Accounts payable 60,00055,000
Prepaid insurance 15,00010,000
Hogan reported net income of $300,000 for 2006. Assuming no other changes in current account balances, what is the amount of net cash provided by operating activities for 2006 reported on the statement of cash flows?
A)$291,000.
B)$290,000.
C)$281,000.
D)$301,000.
Answer: A Learning Objective: 4 Level of Learning: 3
Rationale:
Net income$300,000
Increase in accounts receivable(9,000)
Increase in accounts payable 5,000
Increase in prepaid insurance(5,000)
$291,000
100.Hanson Company had the following account balances for 2006:
Dec. 31Jan. 1
Inventory$40,000$35,000
Accounts payable 40,000 55,000
Hanson reported net income of $90,000 for 2006. Assuming no other changes in current
account balances, what is the amount of net cash provided by operating activities for 2006 reported on the statement of cash flows?
A)$ 70,000.
B)$ 80,000.
C)$100,000.
D)$110,000.
Answer: A Learning Objective: 4 Level of Learning: 3
Rationale:
Net income$90,000
Increase in inventory(5,000)
Decrease in accounts payable (15,000)
$70,000
101. A company reported interest expense of $540,000 for the year. Interest payable was $35,000 and $75,000 at the beginning and the end of the year, respectively. What was the amount of interest paid?
A)$580,000.
B)$615,000.
C)$500,000.
D)$575,000.
Answer: C Learning Objective: 4 Level of Learning: 3
Rationale:
Interest expense540,000
Interest payable40,000
Cash500,000
102. A firm reported (in millions of dollars) net cash inflows (outflows) as follows: operating $75, investing ($200), and financing $350. The beginning cash balance was $250. What was the ending cash balance?
A)$875.
B)$ 25.
C)$475.
D)$125.
Answer: C Learning Objective: 1 Level of Learning: 3
Rationale: $75 - $200 + $350 + $250 = $475
103.During the year, cash increased by $300 million. Investing and financing activities created positive cash flow totaling $500 million. What were net cash flows from operating activities on the statement of cash flows?
A)Inflow of $300 million.
B)Outflow of $200 million.
C)Outflow of $300 million.
D)Inflow of $600 million.
Answer: B Learning Objective: 3 Level of Learning: 3
Rationale: $300 $500 = ($200)
104.Bowers Corporation reported the following (in thousands of dollars) for the year:
Balance
Beginning Ending
Accounts receivable$600$850
Allowance for bad debts 40 35
Sales on account were $1,900 and bad debt expense was $18 for the year. How much cash was collected from customers on account?
A)$1,627.
B)$1,642.
C)$1,638.
D)$2,142.
Answer: A Learning Objective: 3 Level of Learning: 3
Rationale:
Cash1,627
Accounts receivable250
Allowance for bad debts5
Bad debt expense18
Sales revenue1,900
105.Sneed Corporation reported balances in the following accounts for the current year:
Beginning Ending
Income tax payable$50$30
Deferred tax liability 80140
Income tax expense was $230 for the year. What was the amount paid for taxes?
A)$280.
B)$220.
C)$210.
D)$190.
Answer: D Learning Objective: 3 Level of Learning: 3
Rationale:
Income tax expense230
Income tax payable20
Deferred tax liability60
Cash190
财务专业术语中英文对照表 英文中文说明 Account Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会
各种花卉的英文名 iris蝴蝶花 cockscomb鸡冠花 honeysuckle金银花chrysanthemum菊花 carnation康乃馨 orchid兰花 canna美人蕉 jasmine茉莉花 daffodil水仙花 peony牡丹 begonia秋海棠 cactus仙人掌 christmas flower圣诞花/一品红poppy罂粟 tulip郁金香 chinese rose月季 violet紫罗兰 peach flower桃花 aloe芦荟 mimosa含羞草 dandelion蒲公英
plum bolssom梅花中国水仙 new year lily 石榴 pomegranate 月桂victor's laurel 报春花 polyanthus 木棉 cotton tree 紫丁香 lilac 吊钟 lady's eardrops 紫荆 Chinese redbud 百合 lily 紫罗兰 wall flower 桃花 peach 紫藤 wisteria 杜鹃 azalea 铃兰 lily-of-the-valley 牡丹 tree peony 银杏 ginkgo 芍药 peony 蝴蝶兰 moth orchid 辛夷 violet magnolia 蟹爪仙人掌 Christmas cactus 玫瑰 rose 郁金香 tulip
茶花 common camellia 千日红 common globe-amaranth 非洲堇 African violet 栀子花 cape jasmine 木槿 rose of Sharon 风信子 hyacinth 百子莲 African lily 牵牛花 morning glory 君子兰 kefir lily 荷包花 lady's pocketbook 含笑花 banana shrub 非洲菊 African daisy 含羞草 sensitive plant 茉莉 Arabian jasmine 猪笼草 pitcher plant 凌霄花 creeper 树兰 orchid tree 康乃馨coronation 鸡冠花 cockscomb 荷花lotus 鸢萝 cypress vine 菩提 botree
会计术语中英对照 文稿归稿存档编号：[KKUY-KKIO69-OTM243-OLUI129-G00I-FDQS58-
一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation 会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense
财会常见名词英汉对照表 （1）会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation
会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle
会计方面专业术语的xx acceptance承兑 account账户 accountant会计员 accounting会计 accounting system会计制度 accounts payable应付账款 accounts receivable应收账款 accumulated profits累积利益 adjusting entry调整记录 adjustment调整 administration expense管理费用 advances预付 advertising expense广告费 agency代理 agent代理人 agreementxx allotments分配数 allowance津贴 amalgamation合并 amortization摊销
amortized cost应摊成本 annuities年金 applied cost已分配成本 applied expense已分配费用 applied manufacturing expense己分配制造费用apportioned charge摊派费用 appreciation涨价 article of association公司章程 assessment课税 assets资产 attorney fee律师费 audit审计 auditor审计员 average平均数 average cost平均成本 bad debt坏账 balance余额 balance sheet资产负债表 bank account银行账户 bank balance银行结存 bank charge银行手续费
bank deposit银行存款 bank discount银行贴现bank draft银行汇票 bank loan银行借款 bank overdraft银行透支bankers acceptance银行承兑bankruptcy破产 bearer持票人 beneficiary受益人 bequest遗产 bill票据 bill of exchange汇票 bill of lading提单 bills discounted贴现票据bills payable应付票据 bills receivable应收票据board of directors董事会bonds债券 bonus红利 book value账面价值bookkeeper簿记员
植物花卉中英文对照、花卉英文名大全 金橘－－－－－－－－－－－－－－kumquat 米仔兰(米兰）－－－－－－－－－ milan tree 变叶木－－－－－－－－－－－－－croton 一品红－－－－－－－－－－－－－poinsettia 扶桑－－－－－－－－－－－－－－Chinese hibiscus 吊灯花－－－－－－－－－－－－－fringed hibiscus 马拉巴栗（发财树)－－－－－－－ Guiana chestnut 山茶－－－－－－－－－－－－－－camellia 云南山茶－－－－－－－－－－－－Yunnan camellia 金花茶－－－－－－－－－－－－－golden camellia 瑞香－－－－－－－－－－－－－－daphne 结香－－－－－－－－－－－－－－paper bush 倒挂金钟－－－－－－－－－－－－fuchsia 八角金盘－－－－－－－－－－－－Japan fatsia 常春藤－－－－－－－－－－－－－ivy 鹅掌柴－－－－－－－－－－－－－umbrella tree 杜鹃花－－－－－－－－－－－－－rhododendron 茉莉花－－－－－－－－－－－－－jasmine 桂花－－－－－－－－－－－－－－sweet osmanthus 夹竹桃－－－－－－－－－－－－－sweet-scented oleander 黄花夹竹桃－－－－－－－－－－－lucky-nut-thevetia 鸡蛋花－－－－－－－－－－－－－frangipani 龙吐珠－－－－－－－－－－－－－bleeding-heart glorybower 夜香树（木本夜来香）－－－－－－night jasmine 鸳鸯茉莉－－－－－－－－－－－－broadleaf raintree 栀子花－－－－－－－－－－－－－cape jasmine 蝴蝶兰－－－－－－－－－－－－－moth orchid 卡特兰－－－－－－－－－－－－－cattleya 石斛－－－－－－－－－－－－－－dendrobium 兜兰－－－－－－－－－－－－－－lady slipper 兰花－－－－－－－－－－－－－－orchid 春兰－－－－－－－－－－－－－－goering cymbidium
会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation
会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle
iris 蝴蝶花hon eysuckle 金银花 chrysanthemum 菊花 carnation 康乃馨 orchid 兰花 canna 美人蕉 jasmine 茉莉花 daffodil 水仙花 peony 牡丹 begonia 秋海棠 cactus 仙人掌 christmas flower 圣诞花/一品红 poppy 罂粟 tulip 郁金香 chi nese rose 月 季 violet 紫罗兰 peach flower 桃花 aloe 芦荟 mimosa 含羞草 dandelion 蒲公英 plum bolssom 梅花中国水仙new year lily
石榴pomegranate 月桂victor's laurel 报春花polyanthus 木棉cotton tree 紫丁香lilac 吊钟lady's eardrops 紫荆Chinese redbud 百合lily 紫罗兰wall flower 桃花peach 紫藤wisteria 杜鹃azalea 铃兰lily-of-the-valley 牡丹tree peony 银杏ginkgo 芍药peony 蝴蝶兰moth orchid 辛夷violet magnolia 蟹爪仙人掌Christmas cactus 玫瑰rose 郁金香tulip
非洲堇African violet 栀子花cape jasmine 木槿rose of Sharon 风信子hyacinth 百子莲African lily 牵牛花morning glory 君子兰kefir lily 荷包花lady's pocketbook 含笑花bana shrub 非洲菊African daisy 含羞草sensitive plant 茉莉Arabian jasmine 猪笼草pitcher plant 凌霄花creeper 树兰orchid tree 康乃馨coronation 荷花lotus 鸢萝cypress vine 菩提botree 大理花dahlia
Accounting system 会计系统 American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表 Statement of financial position 财务状况表 Tax accounting 税务会计 Accounting equation 会计等式 Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用
会计方面专业术语的英文翻译 acceptance 承兑 account 账户 accountant 会计员 accounting 会计 accounting system 会计制度 accounts payable 应付账款 accounts receivable 应收账款 accumulated profits 累积利益 adjusting entry 调整记录 adjustment 调整 administration expense 管理费用 advances 预付 advertising expense 广告费 agency 代理 agent 代理人 agreement 契约 allotments 分配数 allowance 津贴 amalgamation 合并 amortization 摊销 amortized cost 应摊成本 annuities 年金 applied cost 已分配成本 applied expense 已分配费用 applied manufacturing expense 己分配制造费用apportioned charge 摊派费用 appreciation 涨价 article of association 公司章程 assessment 课税 assets 资产 attorney fee 律师费 audit 审计 auditor 审计员 average 平均数 average cost 平均成本 bad debt 坏账 balance 余额
balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款 bank discount 银行贴现 bank draft 银行汇票 bank loan 银行借款 bank overdraft 银行透支 bankers acceptance 银行承兑 bankruptcy 破产 bearer 持票人 beneficiary 受益人 bequest 遗产 bill 票据 bill of exchange 汇票 bill of lading 提单 bills discounted 贴现票据 bills payable 应付票据 bills receivable 应收票据 board of directors 董事会 bonds 债券 bonus 红利 book value 账面价值 bookkeeper 簿记员 bookkeeping 簿记 branch office general ledger 支店往来账户broker 经纪人 brought down 接前 brought forward 接上页 budget 预算 by-product 副产品 by-product sales 副产品销售 capital 股本 capital income 资本收益 capital outlay 资本支出 capital stock 股本 capital stock certificate 股票 carried down 移后 carried forward 移下页 cash 现金 cash account 现金账户 cash in bank 存银行现金 cash on delivery 交货收款
常见花的英文单词 中国水仙new year lily 石榴pomegranate 月桂victor's laurel 报春花polyanthus 木棉cotton tree 紫丁香lilac 吊钟lady's eardrops 紫荆Chinese redbud 百合lily 紫罗兰wall flower 桃花peach 紫藤wisteria 杜鹃azalea 铃兰lily-of-the-valley 牡丹tree peony 银杏ginkgo 芍药peony 蝴蝶兰moth orchid 辛夷violet magnolia 蟹爪仙人掌Christmas cactus 玫瑰rose 郁金香tulip 茶花common camellia 千日红common globe-amaranth 非洲堇African violet 栀子花cape jasmine 木槿rose of Sharon 风信子hyacinth 百子莲African lily 牵牛花morning glory 君子兰kefir lily 荷包花lady's pocketbook 含笑花banana shrub 非洲菊African daisy 含羞草sensitive plant 茉莉Arabian jasmine 猪笼草pitcher plant 凌霄花creeper 树兰orchid tree 康乃馨coronation 鸡冠花cockscomb
荷花lotus 鸢萝cypress vine 菩提botree 大理花dahlia 圣诞百合Christmas bell 一串红scarlet sage 紫薇crape myrtle 勿忘我forget-me-not 睡莲water lily 文心兰dancing lady 吊兰spider plant 白头翁pappy anemone 向日葵sunflower 矢车菊cornflower 竹bamboo 金鱼草snapdragon 夹竹桃oleander 金盏花pot marigold 月季花china rose 金银花honeysuckle 长春花old maid 金莲花garden nasturtium 秋海棠begonia 非洲凤仙African touch-me-not 美人蕉canna 曼陀罗angel's trumpet 晚香玉tuberose 梅花flowering apricot 野姜花ginger lily 圣诞红common poinsettia 菊花chrysanthemum 虞美人Iceland poppy 昙花epiphyllum 鸢尾iris 龙胆royal blue 腊梅winter sweet 麒麟花crown of thorns 木芙蓉cotton rose 九重葛paper flower 火鹤花flamingo flower 三色堇tricolor viola 嘉德丽亚兰cattleya
一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income
亚洲常见花卉英文译名Abutilon pictum / Thomsonii风铃花 Abutilon Hybriden金铃花 Acacia dealbata银栲皮树 Acaena / New Zealand burr无瓣蔷薇(纽西兰球果属植物) Acanthus叶蓟属植物 Acer palmatum掌叶槭 Achillea / Yarrow丽纹锯草(蓍草属植物) Achimenes / Cupid's bower / hot water plant长筒花Actinidia狝猴桃<--攀缘植物 Adenium obesum沙漠玫瑰(天宝花) Adiantum capilus-veneris / True maidenhair fern铁线蕨Aegopodium podagraia 'Variegata'斑叶羊角芹 African daisy非洲菊 Agapanthus / African lily百子莲 Agastache藿香 Agave龙舌兰属植物 Ageratum houstonianum紫花霍香蓟 Agrostemma githago / Corn cockle麦仙翁 Ajuga reptans匍筋骨草 Akebia木通(别名:巧克力藤蔓) <--攀缘植物
Alcea rosea / Hollyhock蜀葵 Alchemilla / Lady's mantle斗篷草 Allium葱属 Aloe芦荟属植物 Alyssum香荠属植物 Amaranthus苋属植物 Ampelopsis山葡萄<--攀缘植物 Ampelopsis brevipedunculata蛇白蔹 Anchusa capensis / Alkanet非洲勿忘草Androsace carnea / Rock jasmine铜钱花Anethu, graveolens / Dill莳萝 Annual phlox福禄考 Antennaria dioica山荻 Anthemis西洋甘菊 Anthemis punctata subsp cupaniana春黄菊Antirrhinum majus / Snapdragon金鱼草 Arabis / Rock cress南芥菜(岩水芹) Aralia elata黃斑高? Arbutus野草莓樹 Arctotis Fastuosa / Monarch of the veldt南非雛菊Arenaria balearica蚤綴
一些有用的会计术语 A: A share Ａ股；甲类股份 abatement of tax 减税；减扣免税额 ABN AMRO Bank N.V. 荷兰银行 above-the-line expenditure 线上项目支出；经常预算支出above-the-line receipt 线上项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司 absolute change 绝对数值变更 absolute expenditure 实际开支 absolute guideline figure 绝对准则数字 absolute interest 绝对权益 absolute order of discharge 绝对破产解除令 absolute profit margin 绝对利润幅度 absolute value 实值；绝对值 absolutely vested interest 绝对既得权益 absorbed cost 已吸收成本；已分摊成本 absorption 吸收；分摊；合并 absorption rate 吸收率；摊配率；分摊率 ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率
acceptance agreement 承兑协议 acceptance for honour 参加承兑 acceptor 承兑人；接受人；受票人 acceptor for honour 参加承兑人 accident insurance 意外保险 Accident Insurance Association of Hong Kong 香港意外保险公会accident insurance scheme 意外保险计划 accident year basis 意外年度基准 accommodation 通融；贷款 accommodation bill 通融票据；空头票据 accommodation party 汇票代发人 account balance 帐户余额；帐户结余 account book 帐簿 account collected in advance 预收款项 account current book 往来帐簿 account of after-acquired property 事后取得的财产报告account of defaulter 拖欠帐目 account payable 应付帐款 account payee only [A/C payee only] 只可转帐；存入收款人帐户account receivable 应收帐款 account receivable report 应收帐款报表 account statement 结单；帐单；会计财务报表 account title 帐户名称；会计科目
A (1)ABC 作业基础成本计算 A (2)absorbed overhead 已汲取制造费用 A (3)absorption costing 汲取成本计算 A (4)account 帐户,报表 A (5)accounting postulate 会计假设 A (6)accounting series release 会计公告文件 A (7)accounting valuation 会计计价 A (8)account sale 承销清单 A (9)accountability concept 经营责任概念 A (10)accountancy 会计职业 A (11)accountant 会计师 A (12)accounting 会计 A (13)agency cost 代理成本 A (14)accounting bases 会计基础 A (15)accounting manual 会计手册 A (16)accounting period 会计期间 A (17)accounting policies 会计方针 A (18)accounting rate of return 会计酬劳率 A (19)accounting reference date 会计参照日 A (20)accounting reference period 会计参照期间A (21)accrual concept 应计概念 A (22)accrual expenses 应计费用
A (23)acid test ration 速动比率(酸性测试比率) A (24)acquisition 购置 A (25)acquisition accounting 收购会计 A (26)activity based accounting 作业基础成本计算A (27)adjusting events 调整事项 A (28)administrative expenses 行政治理费 A (29)advice note 发货通知 A (30)amortization 摊销 A (31)analytical review 分析性检查 A (32)annual equivalent cost 年度等量成本法 A (33)annual report and accounts 年度报告和报表A (34)appraisal cost 检验成本 A (35)appropriation account 盈余分配帐户 A (36)articles of association 公司章程细则 A (37)assets 资产 A (38)assets cover 资产保障 A (39)asset value per share 每股资产价值 A (40)associated company 联营公司 A (41)attainable standard 可达标准 A (42)attributable profit 可归属利润 A (43)audit 审计 A (44)audit report 审计报告
AICPA财务英语中英文对照表 A account 账户 account payable 应付账款 accounting system 会计系统 Accounting Principle Board (APB) （美国）会计准则委员会 accrual basis 权责发生制（应计制） accumulated depreciation 累计折旧 account FORMat 账户格式 accrue 应计 accounting cycle 会计循环 accounts receivable 应收账款 accounts receivable turnover 应收账款周转率 accelerated depreciation 加速折旧 adjusting entries 调整分录 adjustment 调整 aging of accounts receivable 应收账款账龄分析法 allowance for bad debts 坏账准备 allowance for doubtful accounts 坏账准备 allowance for uncollectible 坏账准备 allowance method 备抵法 allowance for depreciation 折旧备抵账户 amortization 摊销 annual report 年度报告 annuity 年金 assets 资产
audit 审计 auditor’s opinion 审计意见书 auditor 审计师 audit committee 审计委员会 average collection period 平均收账期AICPA 美国注册会计师协会 APB Opinions 会计准则委员会意见书B balance 余额 bad debt recoveries 坏账收回 bad debts 坏账 bad debts expense 坏账费用 balance sheet 资产负债表 balance sheet equation 资产负债表等式basket purchase 一揽子采购 betterment 改造投资，改造工程投资bearer instrument 不记名票据 bonds 债券 book of original entry 原始分录账簿 book value 账面价值 C capital 资本 capital stock certificate 股本证明书 cash basis 收付实现制（现金收付制）cash dividends 现金股利 cash flow statement 现金流量表 carrying amount 账面价值 carrying value 账面价值 callable bonds 可赎债券，可提前兑回债券
流动资产CURRENT ASSETS： 现金Cash on hand 银行存款Cash in bank 有价证券Marketable securitiea 应收票据Notes receivable 应收帐款Accounts receivable 坏帐准备Provision for bad debts 预付帐款Advances to suppliers 其他应收款Other receivables 待摊费用Deferred and prepaid expenses 存货Inventories 存货变现损失准备Provision for loss on realization of inventory 一年内到期的长期债券投资Long-term investments maturing within one year 其他流动资产Other current assets 长期投资Long-term in vestments 一年以上的应收款项Receivables collectable after one year 固定资产：FIXED ASSETS: 固定资产原价Fixed assets-cost 累计折旧Accumulated depreciation 固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets 在建工程Construction in progress 无形资产INTANGIBLE ASSETS: 场地使用权Land occupancy right 工业产权及专有技术Proprietary technology and patents 其他无形资产Other intangibles assets 其他资产：OTHER ASSETS 开办费Organization expenses 筹建期间汇兑损失Exchange loss during start-up peried 递延投资损失Deferred loss on investments 递延税款借项Deferred taxes debit 其他递延支出Other deferred expenses 待转销汇兑损失Unamortized cxehange loss 流动负债CURRENT LIABILITIES: 短期借款Short term loans 应付票据Notes payable 应付帐款Accounts payable 应付工资Accrued payroll 应交税金Taxes payable 应付利润Dividends payable 预收货款Advances from customers 其他应付款Other payables
一、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 银行本票 Cashier's cheque '100903 银行汇票 Bank draft '100904 信用卡 Credit card '100905 信用证保证金 L/C Guarantee deposits '100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments '110101 股票 Short-term investments - stock '110102 债券 Short-term investments - corporate bonds '110103 基金 Short-term investments - corporate funds '110110 其他 Short-term investments - other 1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods 1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品 Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages