【会计专业英语帮别人的判断题和简答题判断题8.Anydifferencebetweenthefairmarketvaluesofthesecuritiesandtheircostisarealizedgainorloss.9．ThetimesinterestearnedratioiscalculatedbydividingBondsPayablebyI】

　　会计专业英语帮别人的判断题和简答题

　　判断题8.Anydifferencebetweenthefairmarketvaluesofthesecuritiesandtheircostisarealizedgainorloss.

　　9．ThetimesinterestearnedratioiscalculatedbydividingBondsPayablebyInterestExpense.

　　10.Duringinflationaryperiods,theuseoftheFIFOmethodofcostinginventorywillresultinagreateramountofnetincomethanwouldresultfromtheuseoftheLIFOcostmethod.

　　11.Verticalanalysisreferstocomparingthefinancialstatementsofasinglecompanyforseveralyears.

　　12．Ifafirmhasaquickratioof1,thesubsequentpaymentofanaccountpayablewillcausetheratiotoincrease.

　　13.Prepaidexpensesareanexampleofanexpense.

　　14．Iftheboardofdirector'sdeclarescashdividendsorstockdividends,thisactiondecreasesretainedearnings.

　　15.Whentheestimatebasedonanalysisofreceivablesisused,incomeisreducedwhenaspecificreceivableiswrittenoff.

　　简答题1．Describethereasonsforissuanceoflong-termliabilities

　　2.Differentiatebetweentheaccrualbasisandthecashbasis.

　　业务题1．（8分）Basedontheinformationbelow,journalizetheentriesfortheSeller.Itusesaperpetualinventorysystem.

　　(a)SellersellsBuyeronaccountmerchandisecosting$200for$600,terms2/10,n/30,FOBdestination.Thetransportationchargeis$35.

　　(b)Buyerreturnsasdefective$150worthofthe$600merchandisereceived.Theseller'scostis$85.

　　(c)Buyerpayswithinthediscountperiod.

　　2.（12分）Presententriestorecordthefollowing:

　　(a)Issued10,000sharesof$10parcommonstockat$32forcash.

　　(b)Issued1,200sharesofcommonstockinexchangeforequipmentwithafairmarketpriceof$21,000.

　　(c)Purchased100sharesoftreasurystockat$25.

　　(d)Sold100sharesoftreasurystockat$28.

　　(e)Declaredacashdividendof$2.00pershareontheoutstandingsharesofcommonstock.

　　(f)Paidthedividenddeclaredabove.

　　能做多少做多少吧