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管理费用明细表(英/中)
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管理费用明细表(英/中)

    来源:网络 作者:admin 发布时间:01-12-2020

       下就如何学好会计英语谈谈我的几点见地:一、强记专业语汇。

       2、财务会计:以赚为鹄的的财经实业为核计冤家,体现企业的财务气象、管理硕果和现钞流量,为好转企业内部管理和增高财经效益服务。

       除非在对的会计概念地基上,才力制订出强健的会计原则会计概念是随着社会财经的发展而不止变的。

       西会计实务中所产生的收益和用度,并没进展这么的分开,按产生的现实情形照实记要就得以了。

       指望得以帮到您。

       内中不止囊括狭义的会计概念,并且还囊括会计目标、会计假想和会计原则。

       会计概念是会计地基思想的紧要组成有些。

       除非在对的会计概念地基上,才力制订出强健的会计原则会计概念是随着社会财经的发展而不止变的。

       没基准的模式、不受会计信条的统制。

       11AnIntroductiontoAccounting11.1AccountingisanInformationSystem21.2FormsofOrganization21.3TheFrameworkforthePreparationandPresentationofFinancialStatements31.4UnderstandingofFinancialStatements51.5AccountinganditsProfession91.6AccountingElementsandUsingtheAccountingEquation101.7EthicsinAccounting132RecordingTransactions302.1EconomicEventsandBusinessDocuments312.2TAccountsandDebit&Credit312.3JournalizingandPostingTransactions362.4PreparingaTrialBalance442.5PracticesinChina462.6UsingtheInformation—theDebtRatio483AdjustingtheAccounts,PreparingtheStatements,andCompletingtheAccountingCycle643.1TheNeedforAdjustments653.2AdjustingtheAccounts683.3AdjustedTrialBalanceandPreparationofFinancialStatements733.4UsingtheWorksheet793.5ClosingEntries813.6Post-closingTrialBalance833.7TheAccountingCycle843.8PracticesinChina843.9ClassificationofBalanceSheetItems853.10UsingtheInformation—theCurrentRatio884AccountingforCash,TradingSecuritiesandReceivables1034.1Cash,CashEquivalents,andLiquidity1044.2InternalControloverCash1044.3ThePettyCashFund1064.4ReconcilingtheBankBalance1074.5TradingSecurities1114.6CreditSalesandBadDebts1124.7PromissoryNotes1174.8ConvertingReceivableintoCash1224.9UsingtheInformation—AccountsReceivableTurnover12315InventoriesandCostofGoodsSold1345.1CosttoBeIncludedinInventories1355.2InventorySystems1375.3Purchase,Discount,Return&Allowance1395.4InventoryCostFlowAssumptions1425.5RevenuefromSalesandCostofGoodsSold—PerpetualInventorySystem1475.6InventoryErrors1515.7ValuationUsingLowerofCostorMarket(LCM)Method1515.8InventoryEstimationMethod1545.9DiscloseInformationofInventoryinFinancialStatements1565.10AnalysistheInformation—MerchandiseTurnover1576Long-TermAssets:Investments,FixedAssets,NaturalResourcesandIntangibleAssets1756.1TypeofLong-TermAssets1776.2Long-TermInvestment1776.3AcquisitionofFixedAssets1816.4Depreciation1896.5DisposalofPlantAssets1936.6AccountingforNaturalResources1956.7AccountingforIntangibleAssets1966.8OtherAssets1996.9ImpairmentofLong-TermAssets2006.10UsingtheInformation—ReturnonTotalAssets&AssetTurnover2027CurrentandLong-TermLiabilities2197.1TheNatureofLiabilities2217.2CurrentLiabilities2227.3DeterminableCurrentLiabilities2227.4CurrentLiabilitiesDependentonOperatingResults2267.5Contingencies2287.6TimeValueofMoney2317.7Non-CurrentLiabilities2367.8UsingtheInformation—TimesInterestEarned2448Owner’sEquity2608.1DifferencebetweenaLoanandanInvestment2628.2FormsofBusinessOrganization2628.3CorporateOrganization2648.4CorporateCapital2658.5TreasuryStock2708.6Income&RetainedEarnings2738.7DividendsandStockSplit2778.8UsingtheInformation—DividendYieldandPrice-EarningsRatio2819StatementofCashFlows2989.1CashandCashEquivalents2999.2ClassificationofCashReceiptsandCashPayments2999.3PreparingCashFlowStatement—DirectMethod3019.4PreparingCashFlowStatement—IndirectMethod3069.5DeterminingCashFlowsfromInvestingActivities3089.6DeterminingCashFlowsfromFinancingActivities3119.7PresentingtheInformationintheFormoftheStatementofCashFlows3129.8UsefulnessoftheStatementofCashFlows314Appendix1:BalanceSheet329Appendix2:ProfitandLossAccount331Appendix3:FutureValueof$1332Appendix4:PresentValueof$1334Appendix5:PresentValueofAnnuityof$1336Appendix6:FutureValueofAnnuityof$1338Appendix7:SolutionofExercisesandProblems3401参考材料1.简介.上海财经大学问世社引证日子2016-11-15,对英语的渴求抑或很高的,下名列2018年真题:Question:(a)GFHLtd,amanufacturingcompanysetupinXian,producesandsellsintegratedcircuitstoanoverseasassociatedcompany.Ithasnotappliedforthetaxincentivesforintegratedcircuitsenterprises.GFHLtdsstatementofprofitorlossfortheyearended31December2018isasfollows:Thefollowinginformationisrelevanttotheitemscharged/creditedintheabovestatementofprofitorloss:(1)Theaccountanthasusedthelastin,firstout(LIFO)methodtovaluetheinventories.Ifthefirstin,firstout(FIFO)methodwereused,thecostofgoodssoldwouldhavebeenreducedbyRMB350,100.(2)TheincreaseintheprovisionforobsoleteinventorywasRMB123,450.(3)ApieceofequipmentwithanetbookvalueofRMB80,000wasscrappedfornilproceeds.(4)RMB1,000,000waspaidtoaseniorproductionmanagerinlieuofnoticeforearlydismissal.(5)In2018,anantiquevasewasboughtforRMB3,500,000andputintheCEOsroomfordisplay.Aten-yeareconomiclifewithoutscrapvaluehasbeenusedtocalculatedepreciationonthisasset.(6)ResearchanddevelopmentexpensesofRMB123,000wereincurredforaprojectwhichqualifiesforanadditionaltaxdeduction.(7)ThesalariesofthedisabledemployeeshiredbyGFHLtdin2018wereRMB345,120.Thiscostqualifiedforthetaxincentive.(8)AdonationofRMB25,000wasmadetosomestudentsofaremoteschool.(9)Interestattherateof25%perannumwaspaidonaloanofRMB8,000,000fromafinanceinstitutioninXian.TheinterestrateofthePeoplesBankofChinawas5%.(10)EntertainmentexpensesincurredwereRMB5,210,200.(11)GFHLtdacquiredanewbusinessin2018andpaidRMB6,500,000forthebusinessgoodwill.Thisgoodwillisbeingamortisedoveraperiodoftenyears.(12)GFHLtdacquiredapatentfromanothercompanyin2018andpaidafeeofRMB3,200,000.Thispatentfeeisbeingamortisedoveraperiodoftenyears.(13)ThedividendpayabletotheshareholderofGFHLtdofRMB1,200,000wastreatedaspartofcostsandexpenses.(14)NewlyacquiredequipmentcostingRMB2,500,000qualifiesundertheSafetyProductionSpecialEquipmentCatalogue.(15)Awarehousewasdestroyedbyaflood.ThelossincurredofRMB150,000wasnotcoveredbyinsurance.(16)Irrecoverableinputvalueaddedtax(VAT)onanabnormallossamountedtoRMB119,000.(17)AsubsidyofRMB3,000,000wasreceivedfromtheXiangovernmentforaspecificprojectin2018.Theprojectwascompletedin2018andtheamountspentontheprojecttotalledRMB2,789,500.ThebalanceofRMB210,500wastreatedasincomeof2018.(18)GFHLtdhasgrantedanassociatedcompanyinVietnamtherighttouseitstechnology.TheroyaltyincomereceivedofRMB90,000wasafterthedeductionof10%Vietnamesewithholdingtax.(19)GFHLtdinvestedinanassociatedcompanyinIndiain2018.TheprofitofRMB123,100istheproportionoftheassociatecompanysprofitattributabletoGFHLtdandisincludedinitsconsolidatedaccounts.GFHLtdpaysenterpriseincometax(EIT)atthestandardrate.考试题均为英文,需求特定的英语地基。

       本金移动囊括一定主体的本金进入、本金运用和本金退出等进程。