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1、第一章练习1) Accounting is an information system that measures business activities & communicates the findings to decision makers.（会计是将业务活动和措施的结果传达给决策者的一种信息系统）2) A corporation is owned by shares of stock, it is a separate legal entity and is responsible for its own debts.公司是由国有股，它是一个独立的法人实体，是对自己的债务负责3) T
2、he cash flow statement shows the cash inflows and outflows from operating activities, investing activities, and financing activities.现金流量表显示经营活动，投资活动和筹资活动的现金流入和流出。4) Bookkeeping is only the part of accounting that records transactions and events.簿记只是会计的一部分，它记录着交易和事件5) A sole proprietorship is an ent
3、ity owned by one person and the owner is personally responsible for business debts.个人独资企业是由一个人拥有的实体和个人所有者对企业的债务负责6) The business entity principle requires each entity keeps accounting records as a separate entity.会计主体原则要求每个单位作为一个单独的实体进行会计记录。7) A private accountant works for a single employer.私人会计师为一
4、个雇主工作8) This accounting report of balance sheet details assets, liabilities, and equity.资产负债表的内容包括资产，负债和所有者权益9) The matching principle requires revenue & expenses must be allocated in period incurred.配比原则要求收入和支出必须在发生当期分配。10) Accounts Payable is in the debit section of a balance sheet.应付账款在资产负债表的借方部分
5、。11) A partnership is an entity owned by two or more persons, and the owners are personally responsible for entitys debts.合伙是由两个或两个以上的人拥有的一个实体，所有者亲自为实体的债务负责12) A double entry requires at least one debit entry and at least another credit entry. 一个复式分录要求至少一个借方分录，和另一个贷方分录13) A public accountant is avai
6、lable to the public.公共会计师14) The time period principle requires activities divided and reported in specific time periods.会计分期原则要求活动划分和在特定的时间段报告的活动15) The monetary unit principle requires transactions recorded based on one common currency. 货币计量原则要求基于一个共同的货币交易记录。16) The cash flow statement shows the c
7、ash inflows and outflows from operating activities, investing activities, and financing activities.现金流量表显示经营活动，投资活动和筹资活动的现金流入和流出。17) The income statement summarizes net profit (or net loss) resulting from income less expenses.利润表汇总净利润（或净亏损）=收入减支出。18) The objectivity principle requires transaction re
8、corded on independent, unbiased & verifiable basis. 客观性原则要求交易记录是基于独立的，公正的和可核查的基础上19) Debits and credits are essential in the accounting system of double entry invented by Luca Pacioli. 借与贷是卢卡帕乔利发明的复式记账会计系统的本质20) The going-concern principle asssume business continues its operations持续经营原则假设其经营业务的发展21)
9、 Retained earnings are in the credit section of a balance sheet. 未分配利润在资产负债表的贷方。22) The realization principle requires revenue & expenses be recorded when realize实现原则（收入确认原则）要求收入和支出在实现时记录23) Spell the full name of GAAP.generally accepted accounting principles 公认会计原则24) The cost principle requires al
10、l transactions recorded on historical cost basis.成本原则要求在历史成本的基础上记录所有的交易。 25) Prepaid expense is in the debit section of a balance sheet.预付费用是在资产负债表借方26) Purchase of equipment is a part of cash outflow from operating activities in a cash flow statement.购置设备是现金流量表经营活动现金流出的一部分。27) Please list the three
11、 basic components in an income statement. revenues&expenses&net profit请列出在利润表的三个基本组成部分：收入和支出与净利润28) The consistency principle requires an entity must use the same accounting methods for each period. 一致性原则要求实体必须每个时期使用相同的会计方法。29) The balance sheet contains three essential components of assets, liabili
12、ties and equity.资产负债表包含资产，负债和所有者权益三个重要的组成部分。30) Please outline the accounting equation of an income statement.Net profit=income-expenses 请概述利润表会计等式。净利润=收入_费用31) Drawing by owners is a part of cash inflow from financing activities in a cash flow statement. 所有者开立（票据？）是现金流量表中筹资活动流入的一部分。32) The material
13、ity m.tiriliti principle stresses the importance of an amount on cost-benefit basis. 重要性原则强调了成本效益基础数额的重要性。33) Spell the full name of CICPA.Chinese Institute of Certified Public Accountants中国注册会计师协会34) Please list the three major components of a cash flow statement. Operating activities&investing act
14、ivities&financing activities请列出三个现金流量表主要组成部分。经营活动及投资活动和筹资活动35) The income statement summarizes net profit resulting from income less expenses.利润表汇总净利润从收入减支出。36) Cash receipt from a customer is a part of cash inflows from operating activities in a cash flow statement. 客户的现金收入是现金流量表经营活动现金流入的一部分。37) Pl
15、ease list the three basic elements in a balance sheet. Assets&liabilities&equity请列出三个资产负债表的基本要素。资产与负债及股东权益38) The full -disclosure principle requires we must report all relevant information.充分披露原则要求我们必须报告所有相关信息。 39) The conservatism kns:vtizmprinciple stresses that it is better to underestimate than
16、 overestimate.稳健原则强调高估损失比低估好。40) Please outline the accounting equation of a balance sheet. Assets=liabilities+equity资产负债表会计等式。41) A cash flow statement shows the cash inflows and outflows from operating, investing and financing activities. 现金流量表显示经营，投资及融资活动的现金流入和流出42) The three heading lines in any of the three key accounting statements are respectively: 1)heading, 2)entity name a
