南开17春学期《会计专业英语》在线作业全套题目答案Word文档格式.docx
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南开17春学期《会计专业英语》在线作业全套题目答案Word文档格式.docx
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3.Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe()
A.Uncollectibleaccountsexpensefortheyear
B.totaloftheaccountsreceivableswritten-offduringtheyear
C.totalestimateduncollectibleaccountsasoftheendoftheyear
D.sumofallaccountsthatarepastdue.
4.Acharacteristicofafixedassetisthatitis()
A.intangible
B.usedintheoperationsofabusiness
C.heldforsaleintheordinarycourseofthebusiness
D.noneoftheabove
B
5.Notesmaybeissued()
A.whenassetsarepurchased
B.tocreditor'
stotemporarilysatisfyanaccountpayablecreatedearlier
C.whenborrowingmoney
D.alloftheabove
D
6.Underwhichmethodofcostflowsistheinventoryassumedtobecomposedofthemostrecentcosts?
A.averagecost
B.last-in,first-out
C.first-in,first-out
D.weightedaverage
7.Whichofthefollowingisnotincludedinthecomputationofthequickratio?
A.inventory
B.marketablesecurities
C.accountsreceivable
D.cash
8.Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
A.netincomeisunderstated
B.netincomeisoverstated
C.costofmerchandisesoldisunderstated
D.merchandiseinventoryreportedonthebalancesheetisoverstated
9.Theinterestratespecifiedinthebondindentureiscalledthe()
A.discountrate
B.contractrate
C.marketrate
D.effectiverate
10.Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto()
A.suppliesexpense
B.costofmerchandisesold
C.merchandiseinventory
D.sales
11.Abankreconciliationshouldbepreparedperiodicallybecause()
A.thedepositor'
srecordsandthebank'
srecordsareinagreement
B.thebankhasnotrecordedallofitstransactions
C.anydifferencesbetweenthedepositor'
srecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbe
12.Allofthefollowingbelowareneededforthecalculationofdepreciationexcept()
A.cost
B.residualvalue
C.estimatedlife
D.bookvalue
13.Thetwomostcommonspecializedfieldsofaccountinginpracticeare()
A.forensicaccountingandfinancialaccounting
B.managerialaccountingandfinancialaccounting
C.managerialaccountingandenvironmentalaccounting
D.financialaccountingandtaxaccountingsystems
14.Financialreportsareusedby()
A.management
B.creditors
C.investors
15.Whichoftheitemsbelowisnotabusinessorganizationform?
()
A.entrepreneurship
B.proprietorship
C.partnership
D.corporation
16.Whichofthefollowinggroupsofaccountshaveanormaldebitbalance?
A.revenues,liabilities,capital
B.capital,assets
C.liabilities,expenses
D.assets,expenses
17.Financialstatementsinwhichfinancialdatafortwoormorecompaniesarecombinedasasingleentityarecalled
A.conventionalstatements
B.consolidatedstatements
C.auditedstatements
D.constitutionalstatements
18.Currentliabilitiesare()
A.due,butnotreceivableformorethanoneyear
B.due,butnotpayableformorethanoneyear
C.dueandreceivablewithinoneyear
D.dueandpayablewithinoneyear
19.AccumulatedDepreciation()
A.isusedtoshowtheamountofcostexpirationofintangibles
B.isthesameasDepreciationExpense
C.isacontraassetaccount
D.isusedtoshowtheamountofcostexpirationofnaturalresources
20.Debtsowedbyabusinessarereferredtoas()
A.accountsreceivables
B.equities
C.owner’sequity
D.liabilities
二、判断题(共30道试题,共60分。
1.Thebookvalueofafixedassetreportedonthebalancesheetrepresentsitsmarketvalueonthatdate.
A.错误
B.正确
2.Abalancesheetisalistoftheassets,liabilities,andowner'
sequityofabusinessforaperiodoftime.
3.Whenoldequipmentistradedinforanewequipment,thedifferencebetweenthelistpriceandthetradeinallowanceiscalledboot.
4.Whencommonstockisissuedinexchangeforland,thelandshouldberecordedintheaccountsattheparamountofthestockissued.
5.Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet.
6.Merchandisingbusinessessellproductsthattheypurchasefromotherbusinessestocustomers.
7.Theincreasesideofallaccountsisthenormalbalance.
8.Prepaidexpensesareanexampleofanexpense.
9.Ifbondsaresoldforadiscount,thecarryingvalueofthebondsisequaltothefacevaluelesstheunamortizeddiscount.
10.Ordinarily,acorporationowningasignificantportionofthevotingstockofanothercorporationaccountsfortheinvestmentusingtheequitymethod.
11.Informationismaterialifitsomissionormisstatementcouldinfluencetheeconomicdecisionsofusers.
12.Bondsaresoldatfacevaluewhenthecontractrateisequaltothemarketrateofinterest.
13.Available-for-salesecuritiesaresecuritiesthatmanagementexpectstosellinthefuture,butarenotactivelytradedforprofit.
14.Bondholdersarecreditorsoftheissuingcorporation.
15.Thenormalbalanceoftheaccumulateddepreciationaccountisdebit.
16.Managerialaccountingisprimarilyconcernedwiththerecordingandreportingofeconomicdataandactivitiesofanentityforusebyowners,creditors,governmentalagencies,andthepublic.
17.Theaccrualbasisofaccountingrequiresrevenueberecordedwhencashisreceivedfromcustomers.
18.Thetwomainsourcesofstockholders'
equityareinvestmentscontributedbystockholdersandnetincomeretainedinthebusiness.
19.Anydifferencebetweenthefairmarketvaluesofthesecuritiesandtheircostisarealizedgainorloss.
20.Thematchingconceptrequiresexpensesberecordedinthesameperiodthattherelatedrevenueisrecorded.
21.Thepricesofbondsarequotedasapercentageofthebonds'
marketvalue.
22.Theamortizationofapremiumonbondspayabledecreasesbondinterestexpense.
23.SalesDiscountsisarevenueaccountwithacreditbalance.
24.Thestatementofcashflowsconsistsofanoperatingsection,anincomesection,andanequitysection.
25.Temporaryinvestmentsarereportedonthebalancesheetatcost.
26.AccountingProcessisidentifying,measuring,recording,andcommunicatingeconomicinformationtopermitinformedjudgmentsanddecisionsbyusersofinformation.
27.Inpreparingbankreconciliation,theamountofdepositsintransitisdeductedfromthebalanceperbankstatement.
28.Thedeclining-balancemethodisanaccelerateddepreciationmethod.
29.Thedouble-entryaccountingsystemrecordseachtransactiontwice.
30.Overallobjectiveoffinancialreportingistoprovidefinancialinformationusefultointernalusersinmakingeconomicdecisions.
1.Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto()
2.Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe()
3.Acapitalexpenditureresultsinadebitto()
A.anexpenseaccount
B.acapitalaccount
C.aliabilityaccount
D.anassetaccount
4.Whichofthefollowingbelowgenerallyisthemostusefulinanalyzingcompaniesofdifferentsizes?
A.comparativestatements
B.common-sizedfinancialstatements
C.price-levelaccounting
D.auditreport
5.Thetwomethodsofaccountingforinvestmentsinstockarethecostmethodandthe()
A.straight-linemethod
B.equitymethod
C.liabilitymethod
D.interestmethod
6.Thetwomostcommonspecializedfieldsofaccountinginpracticeare()
7.Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificprice,thebondsare
A.convertiblebonds
B.unsecuredbonds
C.debenturebonds
D.callablebonds
8.Whichoftheitemsbelowisnotabusinessorganizationform?
D.
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