21春学期1703《会计专业英语》在线作业2doc文档格式.docx
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21春学期1703《会计专业英语》在线作业2doc文档格式.docx
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A.accountpayable
B.accountreceivable
C.asset
D.expensepayable
A
3.Intheaccountingcycle,thelaststepis()
A.preparingthefinancialstatements
B.journalizingandpostingtheadjustingentries
C.preparingapost-closingtrialbalance
D.journalizingandpostingtheclosingentries
C
4.Allofthefollowingbelowareneededforthecalculationofdepreciationexcept()
A.cost
B.residualvalue
C.estimatedlife
D.bookvalue
D
5.Debtsowedbyabusinessarereferredtoas()
A.accountsreceivables
B.equities
C.owner’sequity
D.liabilities
6.Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
A.netincomeisunderstated
B.netincomeisoverstated
C.costofmerchandisesoldisunderstated
D.merchandiseinventoryreportedonthebalancesheetisoverstated
7.Theinventorymethodthatassignsthemostrecentcoststocostofgoodsoldis
A.FIFO
B.LIFO
C.average
D.specificidentification
8.Whatisthetermappliedtotheexcessofnetrevenuefromsalesoverthecostofmerchandisesold?
A.grossprofit
B.incomefromoperations
C.netincome
D.grosssales
9.Acapitalexpenditureresultsinadebitto()
A.anexpenseaccount
B.acapitalaccount
C.aliabilityaccount
D.anassetaccount
10.Howistreasurystockshownonthebalancesheet?
A.asanasset
B.asadecreaseinstockholders'
equity
C.asanincreaseinstockholders'
D.treasurystockisnotshownonthebalancesheet
11.Thebusinessentityconceptmeansthat
A.theownerispartofthebusinessentity
B.anentityisorganizedaccordingtostateorfederalstatutes
C.anentityisorganizedaccordingtotherulessetbytheFASB
D.theentityisanindividualeconomicunitforwhichdataarerecorded,analyzed,andreported
12.Notesmaybeissued()
A.whenassetsarepurchased
B.tocreditor'
stotemporarilysatisfyanaccountpayablecreatedearlier
C.whenborrowingmoney
D.alloftheabove
13.Theprimarypurposeofastocksplitisto()
A.increasepaid-incapital
B.reducethemarketpriceofthestockpershare
C.increasethemarketpriceofthestockpershare
D.increaseretainedearnings
14.LowCompanyowns40%ofthevotingstockofHighCorporationandusestheequitymethodinrecordingthisinvestment.HighCorporationreporteda$10,000netloss.LowCorporation'
sentrywouldincludea()
A.Debittotheinvestmentaccountfor$10,000
B.Debittotheinvestmentaccountfor$4,000
C.Credittotheinvestmentaccountfor$4,000
D.Debittoalossaccountfor$4,000
15.Usingaccrualaccounting,expensesarerecordedandreportedonly()
A.whentheyareincurred,whetherornotcashispaid
B.whentheyareincurredandpaidatthesametime
C.iftheyarepaidbeforetheyareincurred
D.iftheyarepaidaftertheyareincurred
16.Theamountoftheoutstandingchecksisincludedonthebankreconciliationasa(n)()
A.deductionfromthebalanceperdepositor'
srecords
B.additiontothebalanceperbankstatement
C.deductionfromthebalanceperbankstatement
D.additiontothebalanceperdepositor'
17.Expensesarerecordedwhen()
A.cashispaidforservicesrendered
B.abillisreceivedinadvanceofservicesrendered
C.servicesarerendered
D.noneoftheabove
18.Thejournalentryacompanyusestorecordtheestimatedaccruedproductwarrantyliabilityis()
A.debitProductWarrantyExpense;
creditProductWarrantyPayable
B.debitProductWarrantyPayable;
creditCash
C.debitProductWarrantyExpense;
D.debitProductWarrantyPayable;
creditProductWarrantyExpense
19.Thetwomostcommonspecializedfieldsofaccountinginpracticeare()
A.forensicaccountingandfinancialaccounting
B.managerialaccountingandfinancialaccounting
C.managerialaccountingandenvironmentalaccounting
D.financialaccountingandtaxaccountingsystems
20.Theabilityofabusinesstopayitsdebtsastheycomedueandtoearnareasonableamountofincomeisreferredtoas()
A.solvencyandleverage
B.solvencyandprofitability
C.solvencyandliquidity
D.solvencyandequity
21.Incomeisrecognizedwhenanincreaseinfuturebenefitsrelatedtoanincreaseinanassetofadecreaseofaliabilityhasarisenthatcanbemeas
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