南开15春学期《会计专业英语》在线作业满分答案Word格式文档下载.docx
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南开15春学期《会计专业英语》在线作业满分答案Word格式文档下载.docx
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A3.Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificprice,thebondsareA.convertiblebondsB.unsecuredbondsC.debenturebondsD.callablebonds?
D4.Whichoftheitemsbelowisnotabusinessorganizationform?
()A.entrepreneurshipB.proprietorshipC.partnershipD.corporation?
A5.CashinvestmentsmadebytheownertothebusinessarereportedonthestatementofcashflowsintheA.financingactivitiessectionB.investingactivitiessectionC.operatingactivitiessectionD.supplementalstatement?
A6.Currentliabilitiesare()A.due,butnotreceivableformorethanoneyearB.due,butnotpayableformorethanoneyearC.dueandreceivablewithinoneyearD.dueandpayablewithinoneyear?
D7.Themeasurementbasesexclude()A.HistoricalcostB.CurrentcostC.SalepriceD.Presentvalue?
C8.Abankreconciliationshouldbepreparedperiodicallybecause()A.thedepositor'
srecordsandthebank'
srecordsareinagreementB.thebankhasnotrecordedallofitstransactionsC.anydifferencesbetweenthedepositor'
s
C9.Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock.A.resaletoemployeesB.bonustoemployeesC.forsupportingthemarketpriceofthestockD.toincreasethesharesoutstanding?
D10.Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe()A.UncollectibleaccountsexpensefortheyearB.totaloftheaccountsreceivableswritten-offduringtheyearC.totalestimateduncollectibleaccounts
C11.Cashdividendsareusuallynotpaidonwhichofthefollowing?
A.classBcommonstockB.preferredstockC.treasurystockD.classAcommonstock?
C12.Theprimarypurposeofastocksplitisto()A.increasepaid-incapitalB.reducethemarketpriceofthestockpershareC.increasethemarketpriceofthestockpershareD.increaseretainedearnings?
B13.Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto()A.suppliesexpenseB.costofmerchandisesoldC.merchandiseinventoryD.sales?
B14.Thetwomostcommonspecializedfieldsofaccountinginpracticeare()A.forensicaccountingandfinancialaccountingB.managerialaccountingandfinancialaccountingC.managerialaccountingandenvironmentalaccountingD.financialaccountingand
B15.Thecostofaproductwarrantyshouldbeincludedasanexpenseinthe()A.periodthecashiscollectedforaproductsoldonaccountB.futureperiodwhenthecostofrepairingtheproductispaidC.periodofthesaleoftheproductD.futureper
C16.WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?
A.Contraasset,creditB.Asset,debitC.Asset,creditD.Contraasset,debit?
A17.TheinventorymethodthatassignsthemostrecentcoststocostofgoodsoldisA.FIFOB.LIFOC.averageD.specificidentification?
B18.SinkingFundCashwouldbeclassifiedonthebalancesheetas()A.acurrentassetB.afixedassetC.anintangibleassetD.aninvestment?
D19.Revenueshouldberecognizedwhen()A.cashisreceivedB.theserviceisperformedC.thecustomerplacesanorderD.thecustomerchargesanorder?
B20.Foraccountingpurposes,thebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis()A.acorporationB.aproprietorshipC.apartnershipD.alloftheabove?
D二,判断题1.Overallobjectiveoffinancialreportingistoprovidefinancialinformationusefultointernalusersinmakingeconomicdecisions.A.错误B.正确?
A2.Foracurrentliabilitytoexist,thefollowingtwotestsmustbemet.Theliabilitymustbedueusuallywithinayearandmustbepaidoutofcurrentassets.A.错误B.正确?
B3.Afixedassetimpairmentsoccurswhenthefairvalueofafixedassetfallsbelowitsbookvalueandisnotexpectedtorecover.A.错误B.正确?
B4.Bondsaresoldatfacevaluewhenthecontractrateisequaltothemarketrateofinterest.A.错误B.正确?
B5.Inpreparingbankreconciliation,theamountofoutstandingchecksisaddedtothebalanceperbankstatement.A.错误B.正确?
A6.Duringinflationaryperiods,theuseoftheLIFOmethodofcostinginventorywillresultinagreateramountofnetincomethanwouldresultfromtheuseoftheFIFOmethod.A.错误B.正确?
A7.SalesDiscountsisarevenueaccountwithacreditbalance.A.错误B.正确?
A8.Anincomestatementisasummaryoftherevenuesandexpensesofabusinessasofaspecificdate.A.错误B.正确?
A9.Financialstatementsshouldbeunderstandabletoeveryone.A.错误B.正确?
A10.Theallowancefordoubtfulaccountsissimilartoaccumulateddepreciationinthattheaccountrepresentsthetotalofallaccountswritten-offsincethebeginningyear.A.错误B.正确?
A11.Revenueaccountsareincreasedbycredits.A.错误B.正确?
B12.Duringinflationaryperiods,anadvantageoftheLIFOinventorycostmethodisthatitmatchesmorerecentcostsagainstcurrentrevenues.A.错误B.正确?
B13.Thestatementofcashflowsconsistsofanoperatingsection,anincomesection,andanequitysection.A.错误B.正确?
A14.Anydifferencebetweenthefairmarketvaluesofthesecuritiesandtheircostisarealizedgainorloss.A.错误B.正确?
A15.Ordinarily,acorporationowningasignificantportionofthevotingstockofanothercorporationaccountsfortheinvestmentusingtheequitymethod.A.错误B.正确?
B16.Incomeisrecognizedwhenanincreaseinfuturebenefitsrelatedtoanincreaseinanassetofadecreaseofaliabilityhasarisenthatcanbemeasuredreliably.A.错误B.正确?
B17.Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet.A.错误B.正确?
A18.Managerialaccountingisprimarilyconcernedwiththerecordingandreportingofeconomicdataandactivitiesofanentityforusebyowners,creditors,governmentalagencies,andthepublic.A.错误B.正确?
A19.Thejournalentrytorecordthecostofwarrantyrepairsthatwereincurredduringthecurrentperiod,butrelatedtosalesmadeinprioryears,includesadebittoWarrantyExpense.A.错误B.正确?
B20.Informationismaterialifitsomissionormisstatementcouldinfluencetheeconomicdecisionsofusers.A.错误B.正确?
B21.Thebookvalueofafixedassetreportedonthebalancesheetrepresentsitsmarketvalueonthatdate.A.错误B.正确?
A22.Consuminggoodsandservicesintheprocessofgeneratingrevenuesresultsinexpenses.A.错误B.正确?
B23.Ifendinginventoryfortheyearisunderstated,netincomefortheyearisoverstated.A.错误B.正确?
A24.Theamortizationofapremiumonbondspayabledecreasesbondinterestexpense.A.错误B.正确?
B25.Amortizationistheallocationprocessofwritingoffbondpremiumsanddiscountstointerestexpenseoverthelifeofthebondissue.A.错误B.正确?
B26.Intangibleassetsdifferfromproperty,plantandequipmentassetsinthattheylackphysicalsubstance.A.错误B.正确?
B27.AllowanceforDoubtfulAccountsisaliabilityaccount.A.错误B.正确?
A28.Thedouble-entryaccountingsystemrecordseachtransactiontwice.A.错误B.正确?
A29.Primaryusersofaccountinginformationareaccountants.A.错误B.正确?
A30.Whenastockdividendisdeclared,itbecomesaliabilityA.错误B.正确?
A
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