《会计专业英语》19秋期末 参考资料.docx
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《会计专业英语》19秋期末 参考资料.docx
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《会计专业英语》19秋期末参考资料
《会计专业英语》19秋期末
1单选题
1Whichoftheitemsbelowisnotabusinessorganizationform?
()
Aentrepreneurship
Bproprietorship
Cpartnership
Dcorporation
2Whichofthefollowinggroupsareconsideredtobeinternalusersofaccountinginformation?
AEmployeesandcustomers
BCustomersandvendors
CEmployeesandmanagers
DGovernmentandbanks
3Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
Anetincomeisunderstated
Bnetincomeisoverstated
Ccostofmerchandisesoldisunderstated
Dmerchandiseinventoryreportedonthebalancesheetisoverstated
4Theinventorymethodthatassignsthemostrecentcoststocostofgoodsoldis
AFIFO
BLIFO
Caverage
Dspecificidentification
5Thetwomostcommonspecializedfieldsofaccountinginpracticeare()
Aforensicaccountingandfinancialaccounting
Bmanagerialaccountingandfinancialaccounting
Cmanagerialaccountingandenvironmentalaccounting
Dfinancialaccountingandtaxaccountingsystems
6Theinterestratespecifiedinthebondindentureiscalledthe()
Adiscountrate
Bcontractrate
Cmarketrate
Deffectiverate
7Theexcessofissuepriceoverparofcommonstockistermeda(n)()
Adiscount
Bincome
Cdeficit
Dpremium
8Theincomestatementispreparedfrom()
Atheadjustedtrialbalance.
Btheincomestatementcolumnsoftheworksheet.
Ceithertheadjustedtrialbalanceortheincomestatementcolumnsoftheworksheet.
Dboththeadjustedtrialbalanceandtheincomestatementcolumnsoftheworksheet.
9Thepriceatwhichastockcanbesolddependsuponanumberoffactors.Whichstatementbelowisnotoneofthosefactors?
()
Athefinancialcondition,earningsrecord,anddividendrecordofthecorporation
Binvestorexpectationsofthecorporation'searningpower
Chowhightheparvalue
Dgeneralbusinessandeconomicconditionsandprospects
10Whichofthefollowingmeasuresacompany’sabilitytopayitscurrentliabilities?
Aearningspershare
Binventoryturnover
Ccurrentratio
Dnumberoftimesinterestchargesearned
11Duringaperiodoffallingprices,whichofthefollowinginventorymethodsgenerallyresultsinthelowestbalancesheetamountforinventory.()
Aaveragemethod
BLIFOmethod
CFIFOmethod
Dcannottellwithoutmoreinformation
12Foraccountingpurposes,thebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis()
Aacorporation
Baproprietorship
Capartnership
Dalloftheabove
13Thejournalentryacompanyusestorecordtheestimatedaccruedproductwarrantyliabilityis()
AdebitProductWarrantyExpense;creditProductWarrantyPayable
BdebitProductWarrantyPayable;creditCash
CdebitProductWarrantyExpense;creditCash
DdebitProductWarrantyPayable;creditProductWarrantyExpense
14Abankreconciliationshouldbepreparedperiodicallybecause()
Athedepositor'srecordsandthebank'srecordsareinagreement
Bthebankhasnotrecordedallofitstransactions
Canydifferencesbetweenthedepositor'srecordsandthebank'srecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbe
15WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?
AContraasset,credit
BAsset,debit
CAsset,credit
DContraasset,debit
16Whichofthefollowingshouldbeconsideredcashbyanaccountant?
Acoins
Bbankcheckingaccounts
Cpostagestamps
DPettycashfunds
EIOU(Ioweyou)
2多选题
1Theprimarypurposeofastocksplitinclude()
Aincreasepaid-incapital
Breducethemarketpriceofthestockpershare
Creduceearningspershare
Dtoincreasethenumberofsharesoutstanding
Eincreasethemarketactivityoftheshares
2Thefollowingitemsbelowwouldaffecttheinvestor'sincomefortheperiod,theyare()
Ainterestreceivedonatemporaryinvestmentinbonds
Bdividendsreceivedonalong-terminvestmentinstockwheretheinvestorowns10%oftheinvestee'sstock
Cdividendsreceivedonalong-terminvestmentinstockwheretheinvestorowns30%oftheinvestee'sstock
Dinterestreceivedonalong-terminvestmentinbonds
Etheperiodicnetincomeoftheinvesteeunderthecostmethod
3Thetwomethodsofaccountingforinvestmentsinstockare()
Astraight-linemethod
Bequitymethod
Cliabilitymethod
Dinterestmethod
Ethecostmethod
4Currentassetsinclude()
Aintangibleassets
Bcash
Creceivables
Dshort-terminvestments
Einventories
Fproperty,plantandequipment
5Allofthefollowingbelowareneededforthecalculationofdepreciation()
Afarevalue
Bcost
Csalesprice
Dresidualvalue
Eestimatedlife
6Theprimaryadvantagesofacorporationinclude()
Aseparatelegalentity
Blimitedliability
Ceaseofownershiptransfer
Dcontinuityoflife
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