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Task 1 阅读《会计英语实训教程》page102-page106 Part2 Intensive Reading: Balance Sheet(1) 完成page109 Ⅲ, page 109 Ⅴ, page 110 Ⅵ 【Key words and expressions】 financial statement 财务报表 accounting process 会计核算 business transactions 企业经济业务 form and arrangement 结构和排序 technical terms 专业术语 asset资产 liability 负债 owners’ equity 所有者权益 financial position of a business企业财务状况 prepare编制 consist of由……组成 come first优先

【参考答案】

由于我无法直接访问《会计英语实训教程》的内容,我将基于您提供的关键词和表达式,以及常见的会计知识,来帮助您完成这些练习题......

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单项选择题 Task 4 (15 points) 【附件内容同下表】 【要求:将编制的表格写在纸上-拍照-在附件里提交】 Preparing the income statement Use the given Information of ABC company on December 31 of the current year, prepare a multiple-step income statement. (We assume that interest income is exempt from income tax and that the rate of income tax expense is 30%.) Sales 10,500 Sales discounts 500 Inventory, Jan 1 6,000 Purchases 600 Purchase returns and allowances 100 Transportation-in 500 Inventory, Dec. 31 2,000 Advertising expense 500 Depreciation of sales equipment 500 Office salaries 1,000 Depreciation of office equipment 500 Miscellaneous office expenses 500 Interest income 1,000 Rent revenue 1,000

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