1、 Cr.Accounting Revenue $200010.Purchase additional office equipment on credit $2500.( A )A.Dr.Office equipment $2500 B.Dr. Office equipment $2500 Cr.Accts Pay $2500 Cr.Accts Rec $2500四、 Translation:1)The mechanics of double-entry accounting are such that every transaction is recorded in the debit si
2、de of one or more accounts and in the credit side of one or more accounts with equal debits and credits. Such form of combination is called accounting entry. Where there are only two accounts affected. 2)the debit and credit amounts are equal. If more than two accounts are affceted, the total of the
3、 debit entries must equal the total of the credit entries. The double-entry accounting is used by virtually every business organization, regardless of whether the companys accounting records are maintained manually or by computer.1.The mechanics of double-entry accounting.( B )A.会计两次记账的制度 B.复式记账机制 C
4、.会计的重复记账体制2.the debit and credit amounts are equal. ( A )A.借方金额与贷方金额是相等的 B.借出金额与贷款金额是相等的 C.借入金额与贷款金额是相等的Most accounting methods are based on the assumption that the business enterprise will have a long life. Experience indicates that.1)inspite of numerous business failures, companies have a fairly h
5、igh continuance rate. Accountants do not believe that business firms will last indefinitely, but they do expect them to last long enouthto 2)fulfill their objectives and commitments.3.in spite of numerous business failures, companies have a fairly high continuance rate. ( B )A.可惜有许多企业失败,但公司仍有较高的持续经营
6、比率。B.尽管有许多企业倒闭,但公司仍有较高的持续经营比率。 C.大中型商业的主要会计工作办公被叫做统制账。4.fulfill their objectives and commitments. ( C )A.他们充满客观困难与承诺责任。 B.完成他们的目的与提交审议。 C.实现与履行他们的目标及义务。The accountants in a privat business, large or small, must record transactions and prepare periodic financial statements from accounting recrds. 1)T
7、he chidf accounting officer in a medium-sized or large business is usually called the controller, who manages the work of the accounting staff. As a part of the top management team, the controller 2)is charged with the task of running the business, setting its objecives, and seeing that these objeci
8、ves are met.5.The chief accounting officer in a medium-sized or large business is usually called the controller ( B )A.中等或大的商业的主要会计官员通常被称为控制者。B.大中型企业的主要会计官员通常被称为主计长。C. .大中型企业的主要会计工作办公被叫做统制账。6.is charged with the task of running the business, setting its objectives, and seeing that these objectives a
9、re met. ( A)A.负责企业经营运作工作，设定经营目标，并了解目标的实现。 B.收取商业企业滚动运作费，设定其客观条件，并观察这些条件的满足。 C.承担企业经营运作工作，设定经营目标，并了解目标的实现。Accounting practice needs certain guidelines to action. Accounting theory 1)provides the rationale or justification for accounting practice. The structure of accounting theory rests on foundation of basic concepts and assumptions that are ver broadm few in number, and derived from accounting practice. The principles of accounting ar
个人主页
