会计英语复习题.docx
- 文档编号:1426134
- 上传时间:2022-10-22
- 格式:DOCX
- 页数:8
- 大小:18.44KB
会计英语复习题.docx
《会计英语复习题.docx》由会员分享,可在线阅读,更多相关《会计英语复习题.docx(8页珍藏版)》请在冰豆网上搜索。
会计英语复习题
一:
Choosethebestanswerforeachstatementbelow
(A)1.Postingsfromthepurchasesjournaltothesubsidiaryledgeraregenerallymade:
A.Daily.B.Weekly.
C.Monthly.D.Yearly.
(D)2Ifbeginninginventoryis$50,000,costofgoodspurchasedis$260,000,andendinginventoryis$40,000,costofgoodssoldis:
A.$300.000.B.$280,000.
C.$210,000.D.$270,000.
(B)3.ABCCompanysellsmerchandiseonFeb15onaccounttoXYZCo.for$11,000,terms2/10,n/30.OnFeb24,paymentisreceivedfromXYZCo.Whatistheamountofcashreceived?
A.$11,000B.$10,780
C.$11,220D.$220
(C)4.Pleaseselectwhichcomponentsshouldlessfromthevalueofplantassets.
A.MerchandiseinventoryB.Incometaxpayable
C.AccumulateddepreciationD.Retainedearnings
(D)5.Whichofthefollowingisnotacharacteristicofplantassets?
A.TangibleB.Long-lived
C.UnchangedoutlookD.Forresale
(C)6。
PleaseselecttheitemswhichdonotbelongtotheBalanceSheet:
A.Long-terminvestment.B.Accountsreceivable.
C.Incometaxexpense.D.Retainedearnings.
(D)7.WhodoesnotwanttoseeyourBalanceSheet?
A.Creditor.B.Investor.
C.Manager.D.Customer.
(C)8.Theequitymethodofaccountingforlong-terminvestmentsinstockshouldbeusedwhentheinvestorowns:
A.Lessthan20%ofthecommonstockoftheinvestee.
B.Morethan20%ofthecommonstockoftheinvestee.
C.Between20%and50%ofthecommonstockoftheinvestee.
D.Morethan50%ofthecommonstockofanotherentity.
(D)9.JaneSmithearns$12perhourfora40-hourweekand$22perhourforanyovertimework.IfJaneworks48worksinaweek,grossearningsare:
A.$480.B.$576.
C.$650.D.$656.
(B)10.Decidewhichofthefollowingstatementsistrue.
A.Sinceintangibleassetslackphysicalsubstance,theyneedbedisclosedonlyinthenotestothefinancialstatements.
B.Totalsofmajorclassesofassetscanbeshowninthebalancesheet,withassetdetailsdisclosedinthenotestothefinancialstatements.
C.Goodwillshouldbereportedasacontra-accountintheowner’sequitysection.
D.Intangibleassetsaretypicallycombinedwithplantassetsandnaturalresourcesandshownintheproperty,plant,andequipmentsection.
(C)11.Pleaseselectwhichcomponentsshouldlessfromthevalueofplantassets.
A.Merchandiseinventory
B.Incometaxpayable
C.Accumulateddepreciation
D.Retainedearnings
(D)12.Whichofthefollowingisnotacharacteristicofplantassets?
A.Tangible
B.Long-lived
C.Unchangedoutlook
D.Forresale
(A)13.Inaccounting,whichofthefollowingfactorsisnotanestimatetodeterminethedepreciationofaplantasset?
A.Cost
B.Usefullife
C.Salvagevalue
D.Totalunitsofoutput
(C)14.PleaseselectanitemfornotbelongtotheBalanceSheet.
A.Long-terminvestment
B.Accountsreceivable
C.Incometaxexpense
D.Retainedearnings
(A)15.Ingeneral,whichisthebasisofpreparingaBalanceSheet?
A.Assets=Liabilities+Owners’equity
B.Assets-Liabilities=Owners’equity
C.Profits=Revenues-Expenses
D.Revenues=Profits+Expenses
(A)16.Inaccounting,whichofthefollowingfactorsisnotanestimatetodeterminethedepreciationofaplantasset?
E.CostB.Usefullife
C.SalvagevalueD.Totalunitsofoutput
(C)17.PleaseselectanitemfornotbelongtotheBalanceSheet.
A.Long-terminvestmentB.Accountsreceivable
C.IncometaxexpenseD.Retainedearnings
(A)18.Ingeneral,whichisthebasisofpreparingaBalanceSheet?
A.Assets=Liabilities+Owners’equity
B.Assets-Liabilities=Owners’equity
C.Profits=Revenues-Expenses
D.Revenues=Profits+Expenses
(C)19.Themajorelementsoftheincomestatementare:
A.Revenue,costofgoodssold,sellingexpenses,andgeneralexpense
B.Operatingsection,cooperatingsection,discontinuedoperations,extraordinaryitems,andcumulativeeffect
C.Revenues,expenses,gainsandlosses
D.Allofthese
(D)20.Informationintheincomestatementhelpsusersto:
A.Evaluatethepastperformanceoftheenterprise
B.Provideabasisforpredictingfutureperformance
C.Helpassesstheriskoruncertaintyofachievingfuturecashflows
D.Allofthese
(D)21.JaneSmithearns$12perhourfora40-hourweekand$22perhourforanyovertimework.IfJaneworks48worksinaweek,grossearningsare:
A.$480.B.$576.
C.$650.D.$656.
(B)22.Decidewhichofthefollowingstatementsistrue.
E.Sinceintangibleassetslackphysicalsubstance,theyneedbedisclosedonlyinthenotestothefinancialstatements.
F.Totalsofmajorclassesofassetscanbeshowninthebalancesheet,withassetdetailsdisclosedinthenotestothefinancialstatements.
G.Goodwillshouldbereportedasacontra-accountintheowner’sequitysection.
H.Intangibleassetsaretypicallycombinedwithplant
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 会计 英语 复习题