南开20秋学期《会计专业英语》在线作业78FF5D6EA0504FAB.docx
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南开20秋学期《会计专业英语》在线作业78FF5D6EA0504FAB.docx
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南开20秋学期《会计专业英语》在线作业78FF5D6EA0504FAB
20秋学期(1709、1803、1809、1903、1909、2003、2009)《会计专业英语》在线作业
Theterm"inventory"indicates()
A:
merchandiseheldforsaleinthenormalcourseofbusiness
B:
materialsintheprocessofproductionorheldforproduction
C:
supplies
D:
bothAandB
答案:
D
Theprimarypurposeofastocksplitisto()
A:
increasepaid-incapital
B:
reducethemarketpriceofthestockpershare
C:
increasethemarketpriceofthestockpershare
D:
increaseretainedearnings
答案:
B
Theabilityofabusinesstopayitsdebtsastheycomedueandtoearnareasonableamountofincomeisreferredtoas()
A:
solvencyandleverage
B:
solvencyandprofitability
C:
solvencyandliquidity
D:
solvencyandequity
答案:
B
Foraccountingpurposes,thebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis()
A:
acorporation
B:
aproprietorship
C:
apartnership
D:
alloftheabove
答案:
D
Thetwomostcommonspecializedfieldsofaccountinginpracticeare()
A:
forensicaccountingandfinancialaccounting
B:
managerialaccountingandfinancialaccounting
C:
managerialaccountingandenvironmentalaccounting
D:
financialaccountingandtaxaccountingsystems
答案:
B
Theinterestratespecifiedinthebondindentureiscalledthe()
A:
discountrate
B:
contractrate
C:
marketrate
D:
effectiverate
答案:
B
Theexcessofissuepriceoverparofcommonstockistermeda(n)()
A:
discount
B:
income
C:
deficit
D:
premium
答案:
D
Debtsowedbyabusinessarereferredtoas()
A:
accountsreceivables
B:
equities
C:
owner’sequity
D:
liabilities
答案:
D
Acharacteristicofafixedassetisthatitis()
A:
intangible
B:
usedintheoperationsofabusiness
C:
heldforsaleintheordinarycourseofthebusiness
D:
noneoftheabove
答案:
B
SinkingFundCashwouldbeclassifiedonthebalancesheetas()
A:
acurrentasset
B:
afixedasset
C:
anintangibleasset
D:
aninvestment
答案:
D
Theincomestatementispreparedfrom()
A:
theadjustedtrialbalance.
B:
theincomestatementcolumnsoftheworksheet.
C:
eithertheadjustedtrialbalanceortheincomestatementcolumnsoftheworksheet.
D:
boththeadjustedtrialbalanceandtheincomestatementcolumnsoftheworksheet.
答案:
C
Financialstatementsinwhichfinancialdatafortwoormorecompaniesarecombinedasasingleentityarecalled
A:
conventionalstatements
B:
consolidatedstatements
C:
auditedstatements
D:
constitutionalstatements
答案:
B
Theinterestratespecifiedinthebondindentureiscalledthe()
A:
discountrate
B:
contractrate
C:
marketrate
D:
effectiverate
答案:
B
Theexcessofissuepriceoverparofcommonstockistermeda(n)()
A:
discount
B:
income
C:
deficit
D:
premium
答案:
D
Financialreportsareusedby()
A:
management
B:
creditors
C:
investors
D:
alloftheabove
答案:
D
Thefinancialstatementthatpresentsasummaryoftherevenuesandexpensesofabusinessforaspecificperiodoftime,suchasamonthoryear,iscalleda(n)
A:
incomestatement
B:
incomestatement
C:
priorperiodstatement
D:
statementofowner'sequity
答案:
A
Thefollowingareexamplesofexternalusersofaccountinginformationexcept:
A:
government
B:
customers
C:
creditors
D:
alloftheabove
答案:
D
Thematchingconcept()
A:
addressestherelationshipbetweenthejournalandthebalancesheet
B:
determineswhetherthenormalbalanceofanaccountisadebitorcredit
C:
requiresthatthedollaramountofdebitsequalthedollaramountofcreditsonatrialbalance
D:
determinesthatexpensesrelatedtorevenuebereportedatthesametimetherevenueisreported
答案:
D
Usingaccrualaccounting,expensesarerecordedandreportedonly()
A:
whentheyareincurred,whetherornotcashispaid
B:
whentheyareincurredandpaidatthesametime
C:
iftheyarepaidbeforetheyareincurred
D:
iftheyarepaidaftertheyareincurred
答案:
A
Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificprice,thebondsare()
A:
convertiblebonds
B:
unsecuredbonds
C:
debenturebonds
D:
callablebonds
答案:
D
Undertheequitymethod,astockpurchaseisrecordedatitsoriginalcostandisnotadjustedtofairmarketvalueeachaccountingperiod.
A:
对
B:
错
答案:
A
Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholder'sequitysectionofthebalancesheet.
A:
对
B:
错
答案:
B
Forstronginternalcontrolsystemovercash,itisimportanttohavethedutiesrelatedtocashreceiptsandcashpaymentsdividedamongdifferentemployees.
A:
错误
B:
正确
答案:
B
Journalizingistheprocessofenteringamountsintheledger.
A:
对
B:
错
答案:
B
Foracurrentliabilitytoexist,thefollowingtwotestsmustbemet.Theliabilitymustbedueusuallywithinayearandmustbepaidoutofcurrentassets.
A:
对
B:
错
答案:
A
Anexampleofanexternaluserofaccountinginformationisthegovernment.
A:
对
B:
错
答案:
A
Thedeclining-balancemethodisanacce
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