Easy-to-learn English Terms for Accounting 簡單學會會計英文術語

Easy-to-learn English Terms for Accounting 簡單學會會計英文術語

Multiple Choice

Would you like to join this game?

• Yes, I want

• No, thanks.

Multiple Choice

Which of the following is not the functions of accounting?

• Recording

  記錄

• Classifying

  分類

• Summarising and Communicating

  總結與溝通

• Improving performance

  提昇工作表現

Fill in the Blanks

Fill in the Blanks

Multiple Choice

Define the following terms (1) Assets, (2) Capital (3) Liabilities ?

• (1) 老闆所擁有的資源

  (2)老闆提供的資源

  (3) 老闆以外的人提供的資源

• (1) 企業所擁有的資源

  (2)老闆提供的資源

  (3) 老闆以外的人提供的資源

• (1) 企業所擁有的資源

  (2)企業提供的資源

  (3) 企業以外的人提供的資源

假設：凱愉打算開一家超市叫(Joyce Mart)

• 金Sir is the owner, he contribute a shop premises(商鋪) to Joyce mart

• 如果你是Joyce Mart的會計師，你會怎麼記錄呢？

Multiple Choice

金Sir is the owner, he contribute a premises(工作場所=>商鋪) to Joyce mart which is worth 600 million

如果你是Joyce Mart的會計師，你會怎麼記錄呢？

• 1. Joyce mart 的資產(Premises商鋪) ↑600m

  2. 金Sir 的資產(Premises商鋪) ↓600m

• 1. Joyce mart 的資產(Premises商鋪) ↑600m

  2. Joyce mart 的資本 ↑600m

Multiple Choice

Joyce Mart need more fund to expand its business, so she borrowed cash of 1 million from Miss Choi.

如果你是Joyce Mart的會計師，你會怎麼記錄呢？

• 1. Joyce mart 的資產(Cash) ↑1m

  2. Joyce mart 的負債(Loan from Miss Choi) ↑1m

• 1. Joyce mart 的資產(Cash) ↑1m

  2. MIss Choi的資產(Cash) ↓1m

Multiple Choice

Joyce Mart bought ten vans of 1 million on credit from Mr Lee.

• 我們欠 Mr Lee錢

• Mr Lee 欠我們錢

Multiple Choice

What is meant by "Bought vans on credit"?

• 以信用來購買貨車 (賒購)

• 以信用卡購買貨車

Multiple Choice

Joyce Mart bought ten vans of 1 million on credit from Mr Lee.

• Mr Lee is a debtor

• Mr Lee is a creditor

• Mr Lee is a doctor

Capital資本

又稱

Owner's equity 東主權益

就是結業時，老闆能拿多少走的意思囉~

也叫公司淨值

Multiple Choice

"Bank" and "Cash" should be classified as____?

• Assets

• Capital

• Liabilities

Multiple Choice

"Vehicle" and "Vans" should be classified as____?

• Assets

• Capital

• Liabilities

Multiple Choice

"Loan from Bank銀行貸款" and "Loan from Peter" should be classified as____?

• Assets

• Capital

• Liabilities

Multiple Choice

"Office furniture" should be classified as____?

• Assets資產

• Capital資本

• Liabilities負債

Multiple Choice

Which of the following transactions have increased增加 the amount of capital?

(1) The owner contributed(貢獻) a car and some cash to the business.

(2) The owner paid the electricity bill for the business with his own money.

(3) The owner deposit cash into his personal account(私人戶口).

• (1) only

• (1) and (2) only

• (1) , (2) and (3)

• None of the above

Multiple Choice

Which of the following is the expended accounting equation?

• Assets + Drawings + Expenses

  = Capital + Liabilities + Revenues

• Assets + Capital + Liabilities

  = Drawings + Revenues + Expenses

• Assets + Revenues + capital

  = Liabilities + Expenses + drawings

Multiple Choice

Using the expanded accounting equation identify the missing item.

Assets = ?

Expenses = 500

Drawings = 700

Liabilities = 1,200

Capital = 400

Revenue = 300

• a. 700

• b. 3100

• c. 1700

Multiple Choice

Define the following terms (1) Drawings, (2) Revenues (3) Expenses ?

• (1) 他人提取作私人用途的資源

  (2) 經營企業所賺取的收入

  (3) 經營企業所導致的支出

• (1) 老闆提取作私人用途的資源

  (2)經銷貨或其他來源賺取的收入

  (3) 為賺取收入所引起的成本

• (1) 企業提取作私人用途的資源

  (2) 經營企業所賺取的收入

  (3) 為賺取收入所引起的成本

Multiple Choice

Which of the following transactions have increased增加 the amount of expenses?

(1) Purchases

(2) Sales

(3) GDMS廣大中學 bought some face masks for the students

(4) Paid for the electricity bill

• (1) and (4) only

• (1) ,(2) and (4)

• (1) , (3) and (4)

Multiple Choice

Which of the following transactions have increased增加 the amount of expenses?

(1) Discount allowed

(2) Paid the carriage 運費

(3) GDMS廣大中學 bought new projector for the class

(4) Bought some stationery (e.g. pencil, pen)

• (1) ,(2) and (3)

• (1) ,(2) and (4)

• (1) , (2) , (3) and (4)

Multiple Choice

Which of the following account should be classified as "Revenues"?

(1) Sales

(2) Returns outwards

(3) Commission

(4) Rent

• (1) and (3) only

• (1) ,(2) and (4)

• (1) , (2) and (3)

• (1) ,(2), (3) and (4)