ray888

上个练习的标准答案

2．会计(2)

11C  12B 12C 12D  13A 13B 13C 13D  14A  15B

ray888

商科专业英文练习

 

3．会计(3)

 

Introduction

Imagine that you are a business owner, and you take copies of your financial records ('books') to six different accountants. You ask each one to calculate your profit for the year. A fortnight later they each provide you with their answers. There are six different profit figures, with very wide variations between them. What impression do you now have of the accounting profession?

 

To avoid this kind of situation arising various rules, or accepted ways of going about things have evolved. These rules are known as 'concepts' and 'conventions' (for our purposes there is no effective difference between a concept and a convention, so we shall refer to them as concepts). In addition, it has been necessary to draw - up further rules (known as 'Statements of Standard Accounting Practice' or S.S.A.P.'s, and more recently 'Financial Reporting Standards' or F.R.S.'s).

 

Together, all of these concepts and statements bring about consistency within the accounting profession, which of course is very important, both for the credibility of the accountants, and for the reliability of the financial results that they report.

Concepts and conventions

             

3. Complete the following sentences:

business entity - accruals - prudence - prudence - realisation - money measurement - business entity - dual aspect - going concern - materiality - cost - consistency 

If a firm believes that some of its debtors may "default" it should act on this by making sure that all possible losses are recorded in the books. This is an example of the (1)……..concept in operation. The fact that a business is separate and distinguishable from its owner is best exemplified by the (2)……….concept. Everything a firm owns, it also owes out to somebody. This co-incidence is explained by the (3)………concept. If a cashier buys a cash book in which to keep his firms books, he would not try to account for every single sheet of paper in the book because of the (4)………concept. The (5)………concept states that if (say) the straight-line method of depreciation is used in one year, then it should also be used next year. A firm may hold stock which is heavily in demand. Consequently the market value of this stock may be increasing. Normal accounting procedure is to ignore this because of the (6)………..concept. If we receive an order for goods we would not include the value of it in our sales figures (yet) owing to the (7)………..concept/convention. A business makes a loss for the second year running, but the (8)………concept tells us that it will carry on trading unless we are notified to the contrary. Profit calculation is based on expenses incurred during the period rather than those paid. This statement effectively describes the (9)………concept. The management of "DUNFOR plc" are remarkably incompetent, but the firms accountants cannot take this into account when preparing the books because of the (10)…......concept. The research and development section of "RAKINITIN plc" however is doing so well that they anticipate a huge upturn in sales next year. The accountants cannot increase the book value of the patents held though, because of the (11)………..concept. The book-keeper for Parker Ceramics would only be concerned with the total value of Parkers drawings, not with how he had spent it because of the (12)……….concept.

ray888

上个练习的答案

3.     会计(3)

 

1. prudence 2. business entity 3. dual aspect  4. materiality  5. consistency  6. cost  7. realization  8. going concern  9. accruals  10. prudence 11.money measurement 12.business entity

ray888

3．会计(3)

 

Introduction

Imagine that you are a business owner, and you take copies of your financial records ('books') to six different accountants. You ask each one to calculate your profit for the year. A fortnight later they each provide you with their answers. There are six different profit figures, with very wide variations between them. What impression do you now have of the accounting profession?

 

To avoid this kind of situation arising various rules, or accepted ways of going about things have evolved. These rules are known as 'concepts' and 'conventions' (for our purposes there is no effective difference between a concept and a convention, so we shall refer to them as concepts). In addition, it has been necessary to draw - up further rules (known as 'Statements of Standard Accounting Practice' or S.S.A.P.'s, and more recently 'Financial Reporting Standards' or F.R.S.'s).

 

Together, all of these concepts and statements bring about consistency within the accounting profession, which of course is very important, both for the credibility of the accountants, and for the reliability of the financial results that they report.

Concepts and conventions

             

3. Complete the following sentences:

business entity - accruals - prudence - prudence - realisation - money measurement - business entity - dual aspect - going concern - materiality - cost - consistency 

If a firm believes that some of its debtors may "default" it should act on this by making sure that all possible losses are recorded in the books. This is an example of the (1)……..concept in operation. The fact that a business is separate and distinguishable from its owner is best exemplified by the (2)……….concept. Everything a firm owns, it also owes out to somebody. This co-incidence is explained by the (3)………concept. If a cashier buys a cash book in which to keep his firms books, he would not try to account for every single sheet of paper in the book because of the (4)………concept. The (5)………concept states that if (say) the straight-line method of depreciation is used in one year, then it should also be used next year. A firm may hold stock which is heavily in demand. Consequently the market value of this stock may be increasing. Normal accounting procedure is to ignore this because of the (6)………..concept. If we receive an order for goods we would not include the value of it in our sales figures (yet) owing to the (7)………..concept/convention. A business makes a loss for the second year running, but the (8)………concept tells us that it will carry on trading unless we are notified to the contrary. Profit calculation is based on expenses incurred during the period rather than those paid. This statement effectively describes the (9)………concept. The management of "DUNFOR plc" are remarkably incompetent, but the firms accountants cannot take this into account when preparing the books because of the (10)…......concept. The research and development section of "RAKINITIN plc" however is doing so well that they anticipate a huge upturn in sales next year. The accountants cannot increase the book value of the patents held though, because of the (11)………..concept. The book-keeper for Parker Ceramics would only be concerned with the total value of Parkers drawings, not with how he had spent it because of the (12)……….concept.

ray888

上个练习的答案

3.     会计(3)

 

1. prudence 2. business entity 3. dual aspect  4. materiality  5. consistency  6. cost  7. realization  8. going concern  9. accruals  10. prudence 11.money measurement 12.business entity

ray888

1．留学商科专业英文练习

Present Form:

 

1. Compaq .......... computers.

   a) is making

   b) makes

   c) does

   d) is doing

 

2. H.P. .......... a new advanced type of printer.

   a) is developing

   b) develops

   c) is taking

   d) takes

 

3. The yen .......... against the dollar

   a) is flying

   b) flies

   c) is falling

   d) falls

 

4. The dollar .......... at 1.8 to the pound.

   a) is growing

   b) grows

   c) is standing

   d) stands

 

5. I guess we .......... a market share of about 20%

   a) are having

   b) have

   c) are in charge of

   d) are being in charge of

 

6. Times are hard so we .......... 50 people redundant.

   a) are making

   b) make

   c) are doing

   d) do

 

7. Kate .......... in her report later today.

   a) is coughing

   b) coughs

   c) is sending

   d) sends

 

8. Kate often .......... her reports in late.

   a) is flying

   b) flies

   c) is sending

   d) sends

 

9. Things are really great. Business ..........

   a) is booming

   b) booms

   c) is thundering

   d) thunders

 

10. Inflation .......... quickly, I'm afraid to say.

   a) is sliding

   b) slides

   c) is growing

   d) grows

ray888

1．留学商科专业英文练习

Present Form:

 

1. Compaq .......... computers.

   a) is making

   b) makes

   c) does

   d) is doing

 

2. H.P. .......... a new advanced type of printer.

   a) is developing

   b) develops

   c) is taking

   d) takes

 

3. The yen .......... against the dollar

   a) is flying

   b) flies

   c) is falling

   d) falls

 

4. The dollar .......... at 1.8 to the pound.

   a) is growing

   b) grows

   c) is standing

   d) stands

 

5. I guess we .......... a market share of about 20%

   a) are having

   b) have

   c) are in charge of

   d) are being in charge of

 

6. Times are hard so we .......... 50 people redundant.

   a) are making

   b) make

   c) are doing

   d) do

 

7. Kate .......... in her report later today.

   a) is coughing

   b) coughs

   c) is sending

   d) sends

 

8. Kate often .......... her reports in late.

   a) is flying

   b) flies

   c) is sending

   d) sends

 

9. Things are really great. Business ..........

   a) is booming

   b) booms

   c) is thundering

   d) thunders

 

10. Inflation .......... quickly, I'm afraid to say.

   a) is sliding

   b) slides

   c) is growing

   d) grows

ironfire

谢谢

ray888

I just wanted to wish all of you and your families a very
"MERRY CHRISTMAS & A HAPPY NEW YEAR"!!!

ray888

留学商科专业英文练习

 

About(1)

 

1 In my new job I'm stuck in my office. I wish I could ______ about a bit more.

 a.  lay

 b.  get

 c.  cast

 d.  hear

 

2 We don't have any firm plans when we get to California. Our intention is to ______ about for a few days.

  a.  drift

  b.  cast

  c.  hear

  d.  set

 

3 Those auditors are obsessed with all the details. They ______ about everywhere looking for irregularities.

   a.  cast

   b.  lay

   c.  root

   d.  fool

 

4 I had a lot of problems getting my spreadsheet to look nice. I had to ______ about with it for ages.

   a.  lounge

   b.  lay

   c.  fiddle

   d.  cast

 

5 I'm fed up with you being so unhelpful. If you ______ me about any more, I'm going to complain to your Head Office.

   a.  mope

   b.  muck

   c.  lounge

   d.  get

 

6 Don't ______ about. We've got to get this finished quickly.

   a.  mess

   b.  hear

   c.  cast

   d.  get

 

7 The appointment was at 10.00 but I had to ______ about for almost an hour before he could see me.

   a.  wait

   b.  lay

   c.  cast

   d.  hear

 

8 Changes need to be made but I have absolutely no idea how to ______ about making those changes.

   a.  lay

   b.  lounge

   c.  mope

   d.  set

 

9 If you've got a problem with your computer, ask Mark. He ______ all about computers.

   a.  mopes

   b.  lounges

   c.  knows

   d.  fools

 

10 I already knew you were leaving. There's not much you don't ______ about in this place.

   a.  mope

   b.  hear

   c.  lounge

   d  fool

ray888

留学商科专业英文练习

 

About(1)

 

1 In my new job I'm stuck in my office. I wish I could ______ about a bit more.

 a.  lay

 b.  get

 c.  cast

 d.  hear

 

2 We don't have any firm plans when we get to California. Our intention is to ______ about for a few days.

  a.  drift

  b.  cast

  c.  hear

  d.  set

 

3 Those auditors are obsessed with all the details. They ______ about everywhere looking for irregularities.

   a.  cast

   b.  lay

   c.  root

   d.  fool

 

4 I had a lot of problems getting my spreadsheet to look nice. I had to ______ about with it for ages.

   a.  lounge

   b.  lay

   c.  fiddle

   d.  cast

 

5 I'm fed up with you being so unhelpful. If you ______ me about any more, I'm going to complain to your Head Office.

   a.  mope

   b.  muck

   c.  lounge

   d.  get

 

6 Don't ______ about. We've got to get this finished quickly.

   a.  mess

   b.  hear

   c.  cast

   d.  get

 

7 The appointment was at 10.00 but I had to ______ about for almost an hour before he could see me.

   a.  wait

   b.  lay

   c.  cast

   d.  hear

 

8 Changes need to be made but I have absolutely no idea how to ______ about making those changes.

   a.  lay

   b.  lounge

   c.  mope

   d.  set

 

9 If you've got a problem with your computer, ask Mark. He ______ all about computers.

   a.  mopes

   b.  lounges

   c.  knows

   d.  fools

 

10 I already knew you were leaving. There's not much you don't ______ about in this place.

   a.  mope

   b.  hear

   c.  lounge

   d  fool

ray888

留学商科专业英文练习

 

About(1)

 

1 In my new job I'm stuck in my office. I wish I could ______ about a bit more.

 a.  lay

 b.  get

 c.  cast

 d.  hear

 

2 We don't have any firm plans when we get to California. Our intention is to ______ about for a few days.

  a.  drift

  b.  cast

  c.  hear

  d.  set

 

3 Those auditors are obsessed with all the details. They ______ about everywhere looking for irregularities.

   a.  cast

   b.  lay

   c.  root

   d.  fool

 

4 I had a lot of problems getting my spreadsheet to look nice. I had to ______ about with it for ages.

   a.  lounge

   b.  lay

   c.  fiddle

   d.  cast

 

5 I'm fed up with you being so unhelpful. If you ______ me about any more, I'm going to complain to your Head Office.

   a.  mope

   b.  muck

   c.  lounge

   d.  get

 

6 Don't ______ about. We've got to get this finished quickly.

   a.  mess

   b.  hear

   c.  cast

   d.  get

 

7 The appointment was at 10.00 but I had to ______ about for almost an hour before he could see me.

   a.  wait

   b.  lay

   c.  cast

   d.  hear

 

8 Changes need to be made but I have absolutely no idea how to ______ about making those changes.

   a.  lay

   b.  lounge

   c.  mope

   d.  set

 

9 If you've got a problem with your computer, ask Mark. He ______ all about computers.

   a.