内容发布更新时间 : 2024/12/23 23:50:06星期一 下面是文章的全部内容请认真阅读。
promotion of employment, form a reasonable and orderly pattern of income distribution, build a more fair and sustainable social security systems, medical and health system reform. The plenary, innovation of social governance, must focus on the maintenance of fundamental interests of the overwhelming majority of the people, maximize factors, enhance social development, improving social governance, the interests of national security, ensure that the people live and work, social stability and order. To improve social governance, stimulating social organization, innovative and effective system of preventing and resolving social conflicts, improving the public security system, set up the National Security Council, national security systems and national security strategy to ensure national security. Plenary session, the construction of ecological civilization, you must establish systems of ecological system, using the system to protect the ecological environment. o improve natural resources asset property right system and use control, red line of delimitation of ecological protection, resources paid use system and ecological compensation system in ecological environment protection management system reform. Plenary session, centering on building a listening party command, can win and having a fine style of the people's army, a strong army under the new situation of the party Goals, restricting the development of national defense and army building is solved outstanding contradictions and problems, innovation and development of military theory, enhance military strategic guidance, improve the military strategy in the new period, building a modern military force system with Chinese characteristics. To deepen the adjustment of personnel system reform in the army, military policy and system reform, promote the development of military and civilian integration depth. Plenary session stressed that comprehensive reform must be to strengthen and improve the party's leadership, give full play to the core role of the party commands the overall situation and coordinating all parties, improving the party's leading water ... Margin. Challenged the leadership of the Communist Party of China, Marxism-Leninism and Mao Zedong thought by Deng Xiao-ping's flag, replaced by three representatives and the harmonic society. The former Communist Party spirit and social cohesion point of almost all political makeover. Characteristics of socialism public ownership is shifting to private ownership, planned regulation and market regulation, the proletarian regime controlled by the elite. Of universal equality, fairness and basic principles of distribution system is socialist society, however aftereconomic monopolized by powerful, vested interests grow, employers do not have the same status, hardly seems fair social distribution. State key protection of capital interests rather than the interests of citizens, had been hits the bottom of the proletariat2001会计专业英语试题答案
1. (1) Journal entry—A chronological record of transactions, showing for each transaction the debits and credits to be entered in specific ledger accounts.
(2) Going concern ——An assumption that a business entity will continue in operation indefinitely and thus will carry out its existing commitments.
(3) Matching principle——The revenue earned druing an accounting period is offset with the expenses incurred in generating this revenue.
(4) Working capital——Current assets minus current liabilities
(5) Revenue expenditure——Any expenditure that will benefit only the current accounting period. 2. 每空1分，其中两个debit合计1分
(1) (two). (debit). (debit). (equal). (2) (adjusting). (assign). (end). (prior) (3) (liquid). (that). (at) 3.题一10分，第一小段6分，第二小段4分。 题二8分
(1) Financial statements show the financial position of a business and the results of its operations, presented in conformity with generally accepted accounting principles. These statements are intended for use by many different decision makers, for many different purposes.
Tax returns show the computation of taxable income, legal concept by tax laws and regulations. In many cases, tax laws are similar to generally accepted accounting principles, but substantial differences do exist.
(2) Auditors do not guarantee the accuracy of financial statements; they express only their expert opinion as to the fairness of the statements. However, CPA firms stake their reputations on the thoroughness of their audits and the dependability of their audit reports.
4.每小题6分，每小题包括三小句，每小句2分。
(1) 会计原则不象自然法则，从性质上来说不是等待人们去发现，而是我们考虑财务报告 的最重要目标后据此由人制定的。在很多方面公认会计准则类似于为有组织的体育比赛， 如足球或篮球比赛制定的比赛规则。
(2) 会计师制定了一些会计程序，据此将现金收支分配于一定期间，以某种方式确定出收 益，该收益代表这个企业特定期间的经济成果。收益概念应用于现实生活涉及许多的抉择 和判断。
5.每小题选对1分 （1）C，（2）A，（3）B，（4）C，（5）C，（6）A，（7）C，（8）C，（9）B，（10）B 6.（1）全对4分，（2）全对5分，（3）全对6分
(1) Debit: cash Credit: Bonds payable Premium on bonds payable 36000
(2) Debit: Interest Expenses 28302 Premium on bonds payable 198 Credit: Cash 28500
(3) Debit: Interest Expenses 14137 Premium on bonds payable 113 Credit: Interest payable 14250 7.共6个调整数据，做对一个2分，合计数对2分，计14分。 Cash flows from operating activities:
Net income …………………………………………………………… $ Adjustment for non cash revenue and expenses:
Added (less): depreciation ………………………..$90000 Loss on sale of machinery ………..$2400 Patent amortization ……………...$14800
Amortization of premium on bond ….($4600) $ Working capital changes:
Accounts receivable increase ……..($2000)
Accounts payable increase …………$8400 $6400
Cash flows from operating activities ………………………………$ 8.项目1和项目3正确表述各4分，项目2正确表述3分。
Item 1: This item is a prepaid expenses and not properly recorded. Half of this expenses should be charged to the
Obviously, face China's Socialist system, the Communist Party is not the party. In that case, political chaos has been very tight. Is remodeling or reconstruction, is a correction or a stove. Whether to turn right or left, is back to the source or put forward new political ideas. This is to determine the road problems in China, is also the key out of the deep water of the reform of the economic system. After 18, the new Central collective leadership attaches great importance to political orientation. First, the \point, starting from the Central Government's self-restraint, which preaches and pro-image, brought fresh feeling to the community. Secondly, before reform and opening up and reform and opening two periods after non-negative, untying the tangle of the society a long time on this issue. Third, a new generation of party leaders on various occasions to Mao Ze-Dong and Mao Ze-Dong's thought of evaluation has room for manoeuvre, through to the ruling ideology of Mao Zedong thought, is the call of the soul to the Socialist Revolution and construction. Empty talks jeopardize national interests and try again, is an affirmation of Deng Xiao-ping's reform ideas. These strong political signal showing a new generation of political leaders is still keeping to the Socialist road. Four is revisiting the \-Dong's historical cycle of\profile anti-corruption and the importance of the Constitution, reorganization is bad style of officialdom, was to civilize people obey the law, while improving the color change of the regime of vigilance. Five is to reform into deeper waters and stressed that top-level design, this is a review on the reform and opening up in the past, is also looking for a way out. Six foreign and Russia closer, the flexible attitude on the issue of the Korean peninsula, Sino-Japanese fishing hardline China on the island out of the \n to gradually plan development. Signs show that the new leadership began to make a left turn in politics. However, as of right now, not only ideological confusion in the community, the new leadership's thinking is messy. New leaders both stressed the need to implment the Constitution, stressed the need to turn off the power in a cage. Also stresses that Mao Zedong thought cannot be lost, 30 years after the reform and opening up 30 years ago can not deny each other. Both advocate democracy and release \n does not speak of\ints. Neither deny the history of the CPC Central Committee on several issues ...Comrades: today brings together members, mainly in order to provide a platform to Exchange and learn from each other in order to facilitate our work. Just now, we focus on taxation, planning and stability, safety, project construction, typical topics such as private facts presentation and interaction, and towns currently exist in the in-depth analysis of the problems to be solved, to explore new methods to solve the problem. It can be said that summing up the achievement, no grandstanding; analysis promotion of employment, form a reasonable and orderly pattern of income distribution, build a more fair and sustainable social security systems, medical and health system reform. The plenary, innovation of social governance, must focus on the maintenance of fundamental interests of the overwhelming majority of the people, maximize factors, enhance social development, improving social governance, the interests of national security, ensure that the people live and work, social stability and order. To improve social governance, stimulating social organization, innovative and effective system of preventing and resolving social conflicts, improving the public security system, set up the National Security Council, national security systems and national security strategy to ensure national security. Plenary session, the construction of ecological civilization, you must establish systems of ecological system, using the system to protect the ecological environment. o improve natural resources asset property right system and use control, red line of delimitation of ecological protection, resources paid use system and ecological compensation system in ecological environment protection management system reform. Plenary session, centering on building a listening party command, can win and having a fine style of the people's army, a strong army under the new situation of the party Goals, restricting the development of national defense and army building is solved outstnding contradictions and problems, innovation and development of military theory, enhance military strategic guidance, improve the military strategy in the new period, building a modern military force system with Chinese characteristics. To deepen the adjustment of personnel system reform in the army, military policy and system reform, promote the development of military and civilian integration depth. Plenary session stressed that comprehensive reform must be to strengthen and improve the party's leadership, give full play to the core role of the party commands the overall situation and coordinating all parties, improving the party's leading water ... Margin. Challenged the leadership of the Communist Party of China, Marxism-Leninism and Mao Zedong thought by Deng Xiao-ping's flag, replaced by three representatives and the harmonic society. The former Communist Party spirit and social cohesion point of almost all political makeover. Characteristics of socialism public ownership is shifting to private ownership, planned regulation and market regulation, the proletarian regime controlled by the elite. Of universal equality, fairness and basic principles of distribution system is socialist society, however aftereconomic monopolized by powerful, vested interests grow, employers do not have the same status, hardly seems fair social distribution. State key protection of capital interests rather than the interests of citizens, had been hits the bottom of the proletariatrepair and maintenance account in the current year, half of this expenses should be deferred to next year. Item 2: This item is properly charged the account, because that is for regulative repairs.
Item 3: This item is not properly charged, because this expenditure is for increasing the efficiency of production and should be capitalized.
Obviously, face China's Socialist system, the Communist Party is not the party. In that case, political chaos has been very tight. Is remodeling or reconstruction, is a correction or a stove. Whether to turn right or left, is back to the source or put forward new political ideas. This is to determine the road problems in China, is also the key out of the deep water of the reform of the economic system. After 18, the new Central collective leadership attaches great importance to political orientation. First, the \point, starting from the Central Government's self-restraint, which preaches and pro-image, brought fresh feeling to the community. Secondly, before reform and opening up and reform and opening two periods after non-negative, untying the tangle of the society a long time on this issue. Third, a new generation of party leaders on various occasions to Mao Ze-Dong and Mao Ze-Dong's thought of evaluation has room for manoeuvre, through to the ruling ideology of Mao Zedong thought, is the call of the soul to the Socialist Revolution and construction. Empty talks jeopardize national interests and try again, is an affirmation of Deng Xiao-ping's reform ideas. These strong political signal showing a new generation of political leaders is still keeping to the Socialist road. Four is revisiting the \-Dong's historical cycle of\profile anti-corruption and the importance of the Constitution, reorganization is bad style of officialdom, was to civilize people obey the law, while improving the color change of the regime of vigilance. Five is to reform into deeper waters and stressed that top-level design, this is a review on the reform and opening up in the past, is also looking for a way out. Six foreign and Russia closer, the flexible attitude on the issue of the Korean peninsula, Sino-Japanese fishing hardline China on the island out of the \n to gradually plan development. Signs show that the new leadership began to make a left turn in politics. However, as of right now, not only ideological confusion in the community, the new leadership's thinking is messy. New leaders both stressed the need to implment the Constitution, stressed the need to turn off the power in a cage. Also stresses that Mao Zedong thought cannot be lost, 30 years after the reform and opening up 30 years ago can not deny each other. Both advocate democracy and release \n does not speak of\ints. Neither deny the history of the CPC Central Committee on several issues ...Comrades: today brings together members, mainly in order to provide a platform to Exchange and learn from each other in order to facilitate our work. Just now, we focus on taxation, planning and stability, safety, project construction, typical topics such as private facts presentation and interaction, and towns currently exist in the in-depth analysis of the problems to be solved, to explore new methods to solve the problem. It can be said that summing up the achievement, no grandstanding; analysis