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1、REVIEW,Section I:Select the best answer for each of the following unrelated items and write“A,B,C or D”in the answer sheet.(2 marks for each question,totally 20 marks)Section II:TRUE-FALSE STATEMENTS,if the presentation is correct,please write“”in the answer sheet,and if the presentation is incorrec
2、t,please write“”.(2 marks for each question,totally 20 marks),Section III:Translate The Following Terms Into English or Chinese.(2 marks for question1-5,4 marks for question6-10,totally 30 marks)Section IV:Case study.Answer the question bellow and write down your answer in the answer sheet(10 marks
3、for each question,totally 30 marks),Chapter1The users of accounting informationTypes of accountingChapter2Accounting conceptsAccounting principles:cost,realization,matching,objectivity principle.,5,Users of Accounting Information,Internal usersManagersEmployees,External usersInvestorsCreditors Suppl
4、iersGovernment Labor unions BanksThe general public,Types of accounting,Most common：Financial AccountingManagement AccountingOthers：Tax AccountingCost AccountingEnvironmental AccountingNot-for-profit AccountingSocial Accounting,Chapter3The journal Exam P22:April 1,3,5,12,27,30(salary)Chapter4Financi
5、al statement 4.1&4.2,Accounting equation,Assets=Liabilities+Owners equityAssets-Liabilities=Owners equityNet assets=Owners equity,Rules of debits&credits,The type of account determines the side in which increases and decreases are recorded.,Chapter 5The FIFO&LIFOChapter 6The cost of an asset P58The
6、SYD&DDBIntangible assets p62Long-term investments measuring p65,Acquisition Date,The cost of the asset is determined by the cash or cash-equivalent price paid to acquire the asset.There may be many cost components incurred to acquire and prepare the asset for its intended use.Purchase price Freight
7、costs fret 运费 Installation cost nstle()n 安装成本 of a productive asset.Example P58,Chapter 7The three characteristics of a liability Four types of current liabilitiesExam p73Chapter 9The objectives of financial analysisTrend&common-size analysis Current ratio,gross profit percentage&debt ratio,Defining
8、 Liabilities,The obligation must involve a future sacrifice of cash,goods,or services会导致未来经济利益流出；It must be an obligation of the enterprise本企业的义务;The transaction or event that giving rise to the enterprises obligation must have occurred现时义务,Assets资产=Liabilities负债+Owners equity所有者权益Transaction 业务cred
9、itors 债权人stockholders equity=Owners equity所有者权益historical cost principle:历史成本原则Realization principle:收入确认原则matching principle:配比原则 objectivity principle:客观性原则 consistency principle一致性原则,Debit（Dr.）n.借,借方,借记Credit（Cr.）n.贷,贷方,贷记Balance 余额first-in,first-out method 先进先出法last-in,first-out method 后进先出法Comm
10、on stock 普通股Retained earnings 留存收益,Current assets流动资产Cash 货币资金Inventories 存货；库存资产Account receivable 应收账款Current liabilities流动负债Accounts Payable 应付账款Notes Payable 应付票据Advances from customers 预收账款Dividend(Interest)payable 应付利息,Tangible Assets 固定资产Equipment 设备Intangible Assets 无形资产Long-term investment
11、长期投资Equivalent kwv()l()nt 等价物；相等物,Financial position 财务状况Operating results 经营成果The Balance Sheet 资产负债表The Income statement 利润表The statement of cash flows 现金流量表Cost of Goods Sold 销货成本Gross profit 毛利润Operating Expenses 经营费用Income tax expense 所得税费用Salary expense/Rent expense,residual value 残值straight-l
12、ine method 直线法the unitsofproduction method 工作量法declining-balance method 余额递减法sum-of-the-years-digits method 年数总和法doubledeclining-balance(DDB)method 双倍余额递减法Depreciation expense 折旧费用Accumulated depreciation 累计折旧,Trend analysis 趋势分析法Common-size analysis 结构分析Current ratio 流动比率Rate of return on sales 销售利
13、润率Gross profit percentage 毛利率Debt ratio 负债比率,Exercises,P178 3.A refrigerator冰箱 used by a meat processor加工者 has a cost of$113500,an estimated residual value of$5500,and an estimated useful life of 8 years.,Depreciation expense for period=($113500-$5500)/8=$108000/8=$13500Depreciation expense 13500 Ac
14、cumulated depreciation 13500,5.(a)straight-line method,Depreciation expense for period=($75,200-$3200)/8=$9,000Year1:Depreciation expense 9,000 Accumulated depreciation 9,000Year2:Depreciation expense 9,000 Accumulated depreciation 9,000,(b)Declining-balance method,Doubledeclining-balance rate=1/8*2=0.25Year1Depreciation expense for period=($75,200-0)*0.25=$18,800Depreciation expense 18,800 Accumulated depreciation 18,800Year2Depreciation expense for period=($75,200-$18,800)*0.25=$56400*0.25=$14,100Depreciation expense 14,100 Accumulated depreciation 14,100,
