南开大学 17秋学期《会计专业英语》在线作业标准答案Word格式.docx
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南开大学 17秋学期《会计专业英语》在线作业标准答案Word格式.docx
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D.debitProductWarrantyPayable;
creditProductWarrantyExpense
满分:
2分
正确答案:
A
2.Underwhichmethodofcostflowsistheinventoryassumedtobecomposedofthemostrecentcosts?
A.averagecost
B.last-in,first-out
C.first-in,first-out
D.weightedaverage
C
3.Allofthefollowingbelowareneededforthecalculationofdepreciationexcept()
A.cost
B.residualvalue
C.estimatedlife
D.bookvalue
D
4.Theliabilityforadividendisrecordedonwhichofthefollowingdates?
A.thedateofrecord
B.thedateofpayment
C.thedateofannouncement
D.thedateofdeclaration
5.Debtsowedbyabusinessarereferredtoas()
A.accountsreceivables
B.equities
C.owner’sequity
D.liabilities
6.Theinventorymethodthatassignsthemostrecentcoststocostofgoodsoldis
A.FIFO
B.LIFO
C.average
D.specificidentification
B
7.Whichofthefollowingisnotincludedinthecomputationofthequickratio?
A.inventory
B.marketablesecurities
C.accountsreceivable
D.cash
8.Acharacteristicofafixedassetisthatitis()
A.intangible
B.usedintheoperationsofabusiness
C.heldforsaleintheordinarycourseofthebusiness
D.noneoftheabove
9.Whichofthefollowingfinancialstatementsreportsinformationasofaspecificdate?
A.incomestatement
B.statementofowner'
sequity
C.statementofcashflows
D.balancesheet
10.Abankreconciliationshouldbepreparedperiodicallybecause()
A.thedepositor'
srecordsandthebank'
srecordsareinagreement
B.thebankhasnotrecordedallofitstransactions
C.anydifferencesbetweenthedepositor'
srecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbe
11.Theexcessofissuepriceoverparofcommonstockistermeda(n)()
A.discount
B.income
C.deficit
D.premium
12.Financialstatementsinwhichfinancialdatafortwoormorecompaniesarecombinedasasingleentityarecalled
A.conventionalstatements
B.consolidatedstatements
C.auditedstatements
D.constitutionalstatements
13.Cashdividendsareusuallynotpaidonwhichofthefollowing?
A.classBcommonstock
B.preferredstock
C.treasurystock
D.classAcommonstock
14.Howistreasurystockshownonthebalancesheet?
A.asanasset
B.asadecreaseinstockholders'
equity
C.asanincreaseinstockholders'
D.treasurystockisnotshownonthebalancesheet
15.Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto()
A.suppliesexpense
B.costofmerchandisesold
C.merchandiseinventory
D.sales
16.Cashinvestmentsmadebytheownertothebusinessarereportedonthestatementofcashflowsinthe
A.financingactivitiessection
B.investingactivitiessection
C.operatingactivitiessection
D.supplementalstatement
17.Cashequivalents()
A.areillegalinsomecompany
B.willbeconvertedtocashwithintwoyears
C.willbeconvertedtocashwithin90days
D.willbeconvertedtocashwithin120days
18.WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?
A.Contraasset,credit
B.Asset,debit
C.Asset,credit
D.Contraasset,debit
19.Intheaccountingcycle,thelaststepis()
A.preparingthefinancialstatements
B.journalizingandpostingtheadjustingentries
C.preparingapost-closingtrialbalance
D.journalizingandpostingtheclosingentries
20.Themeasurementbasesexclude()
A.Historicalcost
B.Currentcost
C.Saleprice
D.Presentvalue
二、判断题(共30道试题,共60分)
1.Whencommonstockisissuedinexchangeforland,thelandshouldberecordedintheaccountsattheparamountofthestockissued.
A.错误
B.正确
2.Ifthedebitportionofanadjustingentryistoanassetaccount,thenthecreditportionmustbetoaliabilityaccount.
3.Anincomestatementisasummaryoftherevenuesandexpensesofabusinessasofaspecificdate.
4.Recognitionistheprocessofincorporatinginthebalancesheetorincomestatementanitemthatmeetthedefinitionofanelementandsatisfiestherecognitioncriteria.
B.正
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