Accounting English
1, noun explanation pre-adjustment
Ex dividend date
System default value
deferred income tax assets
There are two more. Let me think about it. One * * * nine points
2. Look at the sentences and write the noun ROE.
There are four more
3. There are at least two after-school questions for single choice, one is physical inventory, and in the inventory chapter, it is the inventory of 13000 recorded in the previous year.
This batch of inventory has been written down this year. The inventory value this year is 19000.
The third question, installment sales business, determines which of the following is income according to the cash receipt and payment of each installment.
Options are 1) sales revenue 2) sales revenue and sales cost 3) revenue, sales cost and sales expense 4) revenue and sales cost.
Cost and management expenses
The influence of financial leverage on shareholders' rights and interests, and which projects are most affected by the efficient use of financial leverage? Ask questions after class in the chapter on shareholders' rights and interests
4. List three items that will lead to the difference between net profit and cash flow from operating activities.
5. Name three things that require accountants' professional judgment.
Only English has been translated into Chinese this year. The first one forgot.
The second is about capital expenditure, to the effect that some expenditures will benefit several periods, so accountants should convert asset costs into expenses through systematic distribution.
7. Describe the difference between capital expenditure and revenue expenditure.
8. Calculate the weighted average number of shares of earnings per share.
9. Bonds payable issued at a discount of 95%, with a term of 10 year and an interest rate of 9% and an amount of $3,000,000. The first problem is to make accounting entries for interest payment activities after a period of time.
The second problem is the entry of early settlement and repurchase according to face value 104%.
The third problem is to calculate the book value of bonds payable in a few years.
Although my answer is not good, professional English is really simple, and it is basically a question of giving points. Remember to explain all the nouns clearly when reviewing, and do the questions after class. Finally, I spent so much time on Chinese books that I forgot everything I had read before and didn't recite any nouns. I just regret it in the examination room ~
Part II Management Accounting
This year's Chinese test questions have completely changed, and they are no longer all questions and answers about nouns as before. These mnemonics are gone. Financial reports and management reports do not test nouns and rote things such as "briefly describing the content of standard cost system" and "explaining the characteristics of good quality of enterprise assets" The students around me, as well as me, were caught off guard. Calculators are not allowed to be used for these five-digit calculations. We applied again and again, and the invigilator told us after asking the admissions office that all students who took the comprehensive accounting examination of the University of International Business and Economics were not allowed to use calculators. ...
Let's talk about it first Students who have seen the real questions over the years know that management accounting basically does not test calculation, but this year it is all calculation, with one * * * two questions.
The first problem is to calculate the equivalent completed output, calculate the cost of finished products and the cost of in-process products.
Very simple calculation
The second question gives the production and sales volume for two years. The two-year operating profit is calculated by absorption costing and variable cost method respectively. 3000 in the first year, 2400 in the second year, and the sales volume is 2000. In the third year, 3000 yuan, fixed manufacturing cost 18000, fixed sales cost management cost 25000 yuan, unit variable cost 5, and unit variable sales cost 0.5. Inventory is valued by the first-in first-out method.
The first problem is to calculate the operating profit for two years.
The second problem is to explain why the operating profit calculated by the two methods is different.
I spent a few days memorizing the conceptual calculation program of activity-based costing, as well as the responsibility center and comprehensive budget. It turned out to be useless in the examination room. If you don't use a calculator, all you have to do is take a pen to calculate. Although it is simple, you are worried that the calculation is wrong ... If you deduct points because of the calculation error, it is not a death sentence. . . But this year's scores are much better than before, so don't recite them.
Part III Analysis of Financial Statements
Gree Electric's balance sheet, income statement, cash flow statement and cash flow statement (preparation process) include two-year comparison statements and consolidated statements of the parent company.
The first problem is to calculate eight financial ratios, total assets turnover rate, short-term bond turnover rate, inventory turnover rate, interest guarantee multiple (financial expenses are negative), and the return on net assets is left behind, forgetting a mark of two points.
The second problem is to analyze the asset structure and explain the enterprise strategy.
The third question analyzes the profit structure and its adaptability to the asset structure.
The third question analyzes the reasons for the changes of long-term equity investment in the balance sheet and consolidated statements of the parent company.
The fourth question analyzes the cash flow of the parent company's financing activities and the parent company's financing strategy.
The fifth question analyzes the difference between net profit and net cash flow from operating activities, and explains the specific items in the report.
The sixth question shows the future development prospect of the enterprise according to the above situation.
The third part of financial management 35 points.
This part used to be very small, like ten points at most, so I didn't finish reading this book on corporate finance at last. ...
First question 1, Eva
2. Dividend policy and why cash dividend is not as good as stock dividend? 7 points
There's another one I forgot.
The second comprehensive analysis problem is 20 points.
Material: Listed companies in China have become a common practice, and they all like equity financing.
Question: Use the capital structure theory you have learned to analyze and explain the reasons for the above phenomenon.