西方会计(会计学,英文版)课堂练习试卷.doc

广东商学院会计学院 双学位班课堂练习试卷 《西方会计学》练习试卷 专业 年级 班 姓名 学号 Part No. I II III IV V Ⅵ Total score Score Select from the following list of key terms and fill in the appropriate blank to the left of each description. (Note: you can only select one correct key term for each of the following statements (1*20=20 points) A. Accounting K. Weighted average B. Financial Accounting L. Accelerated depreciation method C. Fixed Asset M. Trial Balance D. Matching rule N. FIFO E. Allowance method O. Double-entry bookkeeping system F. Bad debts P. Accounts Receivable G. Bank reconciliation Q. Accounting period H. Going-concern R. Outstanding check I. Consistency principle S. Balance sheet J. Deposits in transit T. Accounting cycle ___ 1. Method to assign cost to inventory where the cost of goods available for sale is divided by number of units available to get per unit cost that is multiplied by the units in inventory.. ___ 2. The branch of accounting concerned with the recording of transactions for a business and the periodic preparation of various reports. _ 3. Method that produces larger depreciation charges in the early years of an asset’s life and smaller charges in its later years.. ___ 4. Long-term asset or permanent assets.. ___ 5. A list of account titles in the ledger with respective debit and credit balance. __ 6. All techniques used to achieve a proper matching of costs with revenues. ___ 7. Method to assign cost to inventory that assumes items are sold in the order acquired; earliest items purchased are the first sold.. ___ 8 Procedure that: estimates and matches bad debts expense with its sales for the period; reports accounts receivable at estimated realizable value.. ___ 9. It is means that the amounts of debit and credit entries must be equal when accounts record every business transactions. ___ 10. Accounts of customers who do