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The Accounting Firm P.O. Box 90900 Pretoria 0083 South Africa Alice Michaels Michaels

The Accounting Firm

P.O. Box 90900

Pretoria

0083 South Africa

Alice Michaels

Michaels Enterprises

190 Church Street

Pretoria

0083 South Africa

Dear Mrs. Michaels, November 7, 20__

I received your e-mail last week, stating that you will not require my services for the upcoming tax year. (141) came as a surprise to me, as I have always provided you with timely service. My records show that your company received a large refund from the government last year.

I understand that you, like many small business owners, (142) to use a do-it-yourself tax kit this year. While this method may seem less expensive because it saves money on an accountant's fees, there are hidden costs. It takes a lot of time to gather all the data needed to prepare your own taxes. My firm, on the other hand, already has this information on file, and we know the best ways to save you money on your taxes.

I hope you will think (143) your decision to forego professional accounting services this year. If you do change your mind about this, I would be more than happy to provide you with the same efficient and accurate service that I have in years past. Sincerely,

Peter Jones

(41)

A．Theirs

B．These

C．Those

D．This

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发布时间：2020-11-19

更多“The Accounting Firm P.O. Box 90900 Pretoria 0083 South Africa Alice Michaels Michaels”相关的问题

第1题

What type of company is Emerson？A．A law firmB．An accounting firmC．A publishing companyD．An

What type of company is Emerson？

A．A law firm

B．An accounting firm

C．A publishing company

D．An advertising agency

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第2题

How many months did the man work for the accounting firm？A．5 months.B．6 months.C．7 months.

How many months did the man work for the accounting firm？

A．5 months.

B．6 months.

C．7 months.

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第3题

Where does Thaksin Panupong work？A．At an accounting officeB．At a travel agencyC．At a unive

Where does Thaksin Panupong work？

A．At an accounting office

B．At a travel agency

C．At a university

D．At an engineering firm

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第4题

Seeking: Assistant Controller Large downtown law firm is seeking an Assistant Controller f

Seeking: Assistant Controller

Large downtown law firm is seeking an Assistant Controller for our Accounting Department.

Basic responsibilities include control of the accounting systems, supervision of a seven-person team, and assisting with the hiring and training of new employees.

Qualified applicant should have eight years of accounting experience, Experience working in a law firm is desirable.

Education requirements include an undergraduate degree in accounting. CPA is preferred.

The successful candidate will have the necessary computer skills and be familiar with the most current automated financial systems. To apply for this position, send a r~sum6 and three letters of reference to:

Annabelle Smythe

Forbes, Lawrence, and Ross

187 Oakland Boulevard

Detroit, MI 41084

Closing date: November 12

What kind of firm is hiring？

A．A computer company

B．An accounting office

C．An advertising agency

D．A law firm

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第5题

The Pinnacle Tower, which stands at 111 Broad Street, is the building ______ the accountin

g firm Finewell & Sons keeps its main office.

A．what

B．which

C．where

D．who

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第6题

A bank reconciliation statement is prepared to analyze the differences between the ending

cash balance on the bank statement and the ending cash balance in the firm's accounting records.

A．正确

B．错误

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第7题

"The firm must be treated as financially separate and distinct from its owner （s) ." This

"The firm must be treated as financially separate and distinct from its owner (s) ." This rule is known as______.

A．the accounting equation

B．the going concern concept

C．the business entity concept

D．the independence rule

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第8题

？Read this text taken from an article about accounting. ？Choose the best sentence to fill

？Read this text taken from an article about accounting.

？Choose the best sentence to fill each of the gaps.

？For each gap (9-14), mark one letter (A-H) on your Answer Sheet.

？Do not use any letter more than once.

Accounting

Accounting is the process of systematically collecting, analyzing, and reporting financial information. Bookkeeping is essentially record-keeping which is part of the overall accounting process. A private accountant is hired by a specific organization to operate its accounting system and to interpret accounting information. A public accountant performs these functions for various individuals, or firms, on a professional-fee basis. (9) .

The accounting process is based on the accounting equation, assets = liabilities+ owners' equity. (10) .There are five steps in the accounting process: 1) Source documents are analyzed to determine which accounts they affect. 2) Each transaction is recorded in a journal. 3) Each journal entry is posted in the appropriate general ledger accounts. 4) At the end of each accounting period, a trial balance is prepared to make sure that the accounting equation is in balance at the end of the period. 5) Financial Statements are prepared from the trial balance. (11) . A new accounting cycle is then begun for the next accounting period.

The balance sheet, or statement of financial position, is a summary of a firm's assets, liabilities, and owners' equity accounts at a particular time. (12) . On the balance sheet, assets are categorized as current (convertible to cash in a year or less), fixed (to be used or held for more than one year), or intangible (valuable solely because of the rights or advantages they confer). (13) . For a sole proprietorship or partnership, owner's equity is reported by the owner's name in the last section of the balance sheet. For a corporation, the value of common stock, preferred stock, and retained earnings is reported in the owners' equity section.

An income statement is a summary of a firm's financial operations during a specified accounting period. (14) . Operating expenses are then deducted to compute net income from operations. Finally, non-operating expenses and income taxes are deducted to obtain the firm's net income after taxes.

The information contained in these two financial statements becomes more meaningful when it is compared with corresponding information for previous years, for competitors, and for the industry in which the firm operates.

A On the income statement, the company's gloss profit on sales is computed by subtracting the cost of goods sold from net sales.

B These ratios provide a picture of the firm's profitability, its short-term financial position, its activity in the area of accounts receivable and inventory, and its long-term debt financing.

C Similarly, current liabilities are those that are to be repaid in one year or less, and long-term liabilities are debts that will not be repaid for at least one year.

D Double-entry bookkeeping ensures that the balance shown by the equation is maintained.

E This statement must demonstrate that the equation is in balance.

F Accounting information is used primarily by management, but it is also demanded by creditors, suppliers, stockholders, and government agencies.

G Once statements are prepared, the books are closed.

H Bookkeeping is essentially record-keeping which is part of the overall accounting process.

(9)

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第9题

回答下列各题。 0 Maintaining accounts is one of the crucial aspects of the business． 00I

回答下列各题。回答下列各题。 0 Maintaining accounts is one of the cruci 0 Maintaining accounts is one of the crucial aspects of the business． 00In order to survive longer it is important to bring out perfection in every work．A professional accountant in accounting business outsources。 34 _______0ne needs to have been professionals in this field to work for． 35 _______Everything is the sole responsibility out of the firm，right from dealing the financial tasks to the estimation of the profit．For every 36_______ business firm，whether operating on small scale or not large scale needs to maintain books of accounts．Accounting is constantly 37 _______changing field and one has to keep up on with the changes．It needs special care of for its maintenance．The business firm has to manage 38 _______the bookkeeping records till it finishes to paying up the taxes and again keep it safely for future reference．Accounting business 39 _______0utsource process is ready to take care of all sorts of account related projects．In order to survive longer it is important to bring perfecting in every work．A professional accountant in accounting business outsources 40 _______process company works towards the profits of the clients whom 41 _______they are serving．False entries in the accounts can lead up to wrong calculation in estimating the financial growth rate of the year． 42 _______Whether the company is bearing fruitful profits or going in 43 _______loss can be decided on only through the maintenance of proper records．Treasury． back～office services，bookkeeping，general ledger，tax computation and filing， data entry，spreadsheet and many 44_______ 0thers are important accounting tasks to be performed．ORe which should be careful and also update himself with every change in the tax structure．1t has been surveyed that accounting business outsource process is expected to have a yearly growth rate Of 8％by 2008．In house employees for the accounting task can prove costly to the firm．Accounting business outsource process saves a lot of precious time of the company and the company can mean while gain 45_______ expertise in from other areas and reap profits．The money saved can be utilized properly by investing in growth plans。When the company is outsourcing its accounting work then much time js left with the company to take care of marketing division，production，sales that one deals with．第34题答案为：

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第10题

？Read the article about the cash basic of accounting.？Choose the best word to fill each ga

？Read the article about the cash basic of accounting.

？Choose the best word to fill each gap, from A, B, C or D.

？For each question 19—33, mark one letter (A, B, C or D) on your Answer Sheet.

？There is an example at the beginning.

Under the cash basis of accounting, a firm recognizes revenues from selling goods and providing Services in the period when it receives cash from customers. It reports (19) in the period when it makes cash expenditures for merchandise, salaries, insurance, taxes, and (20) items. To illustrate the measurement of performance under the cash basis of accounting, consider the following example.

Donald and Joanne Allens open a hardware store on January 1, Year 1. The firm receives $20,000 (21) cash from the Aliens and borrows $12,000 from a local bank. It must repay the loan on June 30, Year 1, with interest charged (22) the rate of 12 percent per year. The firm rents a store building on January 1, and pays 2 months' rent of $4,000 (23) . On January 1, it also pays the premium of $ 2,400 for property and liability insurance coverage for the year (24) December 31, Year 1. During January it acquires merchandise costing $40,000, (25) it purchases $26,000 for cash and $ 14,000 on account. Sales to customers during January total $50,000, of which $34,000 is for (26) and $16,000 is on account. The acquisition cost of the merchandise (27) during January is $32,000,and various employees receive $5,000 in salaries.

Lawyers, accountants, and (28) professionals are the principal entities that use the cash basis of ac counting. These professionals have (29) small investments in multiperiod assets, (30) buildings and equipment, and usually collect cash from clients soon after they (31) services. Most of these firms actually use a modified cash basis of accounting, under which they (32) the costs of buildings, equipment, and similar items as assets (33) .

Most individuals use the cash basis of accounting for the purpose of computing personal income and person al income taxes.

(19)

A．by using up

B．expenses

C．by spending

D．expense

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