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江西财经大学
10－11】
2.When the above indicators are mixed and the functional currency is not obvious,management uses its judgement to determine the functional currency that most faithfully repesents the economic effets of the underlying transactions, events and conditions..3.In accrual accounting, the impact of events on aets and equities is recognized on the
accounting records in the time periods when services are rendered of utilized instead of when cash is received or disbursed.That is, revenue is recognized as it is earned, and expenses are recognized as they are incurred—not when cash changes hands.If the cash basis of accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements.Question5: Record those transactions below:(total20marks:2marks×10)
a)Jim begins busine with $40,000 cash
b)He also contributes a car valued at $30,000
c)He buys office furniture from Wherehouse to the value at $10,000
d)He borrows $15,000 from AAA Finance
e)He pays $5,000 owing to Wherehouse
f)On 1 October 2005, an annual insurance premium of $600 was paid.Prepare the entry at the end of the financial year at 31th December.g)The company has reveived two months rent in advance on a shop they lease out.Current monthly rental is $500
h)$4000 has been paid to cover advertising from January to June of 2002.prepare the entry at the end of the financial year at 31th March.i)Commiion was owing to the company on some sales made in March.The sales involved amounted to $10,000 and the commiion was due at 12% on sales.j)Accounts owing at balance date were for:
Wage$500
Electricity$100
Vehicle Repairs$150
Question6: Write about the following topic:(total30marks)
Accounting and busine performance
Write at least 400 words.【】
2001会计专业英语试题答案1.(1) Journal entry—A chronological record of transactions, showing for each transaction the debits and credits to be entered in specif......
一、是非题1、党的纪律是党的各级组织和全体党员必须遵守的行为规则。A、对 B、错2、《中国共产党廉洁自律准则》是党执政以来第二部坚持正面倡导、面向全体党员的规范全党......
Accounting termsAccounting entity会计主体Accounting procedure会计核算 Accounting proce会计程序/过程Accounting practice会计核算 Accounting element会计要素Account......
Generally accepted accounting principles, or GAAP as they are more commonly known, are rules for the preparation of financial statements.Every publicly traded c......
______________ __ 名 姓 __ __线__________号学 ） 科封专、本（级年 业密专 德州学院期末考试试卷 （ 至 学年第 学期）课程名称： 税务会计......
