奥鹏南开20春学期160316091703《会计专业英语》在线作业2 随机doc.docx
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奥鹏南开20春学期160316091703《会计专业英语》在线作业2 随机doc.docx
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奥鹏南开20春学期160316091703《会计专业英语》在线作业2随机doc
1.Theamountoftheoutstandingchecksisincludedonthebankreconciliationasa(n)()
A.deductionfromthebalanceperdepositor'srecords B.additiontothebalanceperbankstatement C.deductionfromthebalanceperbankstatement D.additiontothebalanceperdepositor'srecords
【参考答案】:
C
2.Thefinancialstatementthatpresentsasummaryoftherevenuesandexpensesofabusinessforaspecificperiodoftime,suchasamonthoryear,iscalleda(n)
A.incomestatement B.incomestatement C.priorperiodstatement D.statementofowner'sequity
【参考答案】:
A
3.Thefollowingareexamplesofexternalusersofaccountinginformationexcept:
A.government B.customers C.creditors D.alloftheabove
【参考答案】:
D
4.Thetwomethodsofaccountingforinvestmentsinstockarethecostmethodandthe()
A.straight-linemethod B.equitymethod C.liabilitymethod D.interestmethod
【参考答案】:
B
5.SinkingFundCashwouldbeclassifiedonthebalancesheetas()
A.acurrentasset B.afixedasset C.anintangibleasset D.aninvestment
【参考答案】:
D
6.Revenueshouldberecognizedwhen()
A.cashisreceived B.theserviceisperformed C.thecustomerplacesanorder D.thecustomerchargesanorder
【参考答案】:
B
7.Whichoftheitemsbelowisnotabusinessorganizationform?
()
A.entrepreneurship B.proprietorship C.partnership D.corporation
【参考答案】:
A
8.Notesmaybeissued()
A.whenassetsarepurchased B.tocreditor'stotemporarilysatisfyanaccountpayablecreatedearlier C.whenborrowingmoney D.alloftheabove
【参考答案】:
D
9.Expensesarereportedonthe()
A.incomestatement B.statementofowner'sequity C.statementofcashflows D.balancesheet
【参考答案】:
A
10.Whenthemarketrateofinterestonbondsishigherthanthecontractrate,thebondswillsellat()
A.apremium B.theirfacevalue C.theirmaturityvalue D.adiscount
【参考答案】:
D
11.TheaccountUnrealizedGain(Loss)onAvailable-For-SaleSecuritiesshouldbeincludedinthe()
A.IncomestatementasOtherRevenue(Expenses) B.Balancesheetasanadjustmenttotheassetaccount C.BalancesheetasanadjustmenttoStockholders'Equity D.StatementofRetainedEarnings
【参考答案】:
C
12.Ifthetwototalsofatrialbalancearenotequal,itcouldbedueto
A.anerrorindeterminingtheaccountbalances,suchasabalancebeingincorrectlycomputed B.recordingthesametransactionmorethanonce C.failuretorecordatransaction D.recordingthesameerroneousamountforboththedebitandthecreditpartsofatransaction
【参考答案】:
A
13.Thedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasan
A.accountpayable B.accountreceivable C.asset D.expensepayable
【参考答案】:
A
14.Expensesarereportedonthe()
A.incomestatement B.statementofowner'sequity C.statementofcashflows D.balancesheet
【参考答案】:
A
15.Theliabilityforadividendisrecordedonwhichofthefollowingdates?
A.thedateofrecord B.thedateofpayment C.thedateofannouncement D.thedateofdeclaration
【参考答案】:
D
16.Duringaperiodoffallingprices,whichofthefollowinginventorymethodsgenerallyresultsinthelowestbalancesheetamountforinventory.()
A.averagemethod B.LIFOmethod C.FIFOmethod D.cannottellwithoutmoreinformation
【参考答案】:
C
17.Thecostofaproductwarrantyshouldbeincludedasanexpenseinthe()
A.periodthecashiscollectedforaproductsoldonaccount B.futureperiodwhenthecostofrepairingtheproductispaid C.periodofthesaleoftheproduct D.futureperiodwhentheproductisrepairedorreplaced
【参考答案】:
C
18.Cashinvestmentsmadebytheownertothebusinessarereportedonthestatementofcashflowsinthe
A.financingactivitiessection B.investingactivitiessection C.operatingactivitiessection D.supplementalstatement
【参考答案】:
A
19.Characteristicsofacorporationinclude()
A.shareholderswhoaremutualagents B.directmanagementbytheshareholders(owners) C.itsinabilitytoownproperty D.shareholderswhohavelimitedliability
【参考答案】:
D
20.Usingaccrualaccounting,expensesarerecordedandreportedonly()
A.whentheyareincurred,whetherornotcashispaid B.whentheyareincurredandpaidatthesametime C.iftheyarepaidbeforetheyareincurred D.iftheyarepaidaftertheyareincurred
【参考答案】:
A
21.Undertheaccrualbasisfortheaccountingperiodconcept,revenuesarereportedintheincomestatementintheperiodinwhichtheyareearned.
T.对 F.错
【参考答案】:
T
22.Underthecashbasisfortheaccountingperiodconcept,revenuesandexpensesarereportedintheincomestatementintheperiodinwhichcashisreceivedorpaid.
T.对 F.错
【参考答案】:
T
23.Liabilitiesthatwillbeduewithinoneyearorlessandthataretobepaidoutofcurrentassetsarecalledcurrentliabilities.
T.对 F.错
【参考答案】:
T
24.TreasuryStockislistedi
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