کارشناسی ارشد حسابداری"حمید اخوت نیا"

نمونه سوال امتحانی زبان تخصصی

با توجه به اطلاعات زیر فروش خالص موسسه حسابان را به دست آورید.

Machinery  300$                                            supplies    340$
Merchandise inventory, janury     500$            Rent expense     150$
Purchases returns and allowances   100$         Purchases   2000$
purchases discounts  400$                              Depreciation expense 200$
Add:freight-in  50$                       Merchandise inventory December  150$
Groos profit   5500$                                     doubtful debt expense  330$

متون زیر را ترجمه کنید.

- adequate disclosure means that financial statement should include any financial fact necessary for the users to interpret the statement properly

- an assumption by accountant that the dollar is a stable unit of measure such as the mile or the gallon. A simplifying assumption that permits adding or subtracting dollar amounts originating in different time periods.unfortunately the assumption technically is incorrect and may seriously distort accounting information during periods of severe inflation

 -the double-entry system of accounting takes its name from the fact that every business transaction is recorded by two sets of entries:(1) debit entries to one or more accounts and (2) credit entries to one or more accounts. In recording any transaction the total dollar amount of the debit entries must equal the total dollar amount of the credit entries 

- under accrual accounting revenue ia recognized when is earned and expenses are recognized in the period in which they contribute to the generation of revenue.under the cash basis on the other hand revenue ia recognized when cash is received and expenses are recognized when cash payments are made.the accrual basis gives a better measurement of profitability than doas the cash basis because the accrual basis associates the determination of income with the underlying earning process