南开17春学期《会计专业英语》在线作业全套题目答案.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.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
17春学期《会计专业英语》在线作业
一、单选题(共20道试题,共40分。
)
1.Intheaccountingcycle,thelaststepis()
A.preparingthefinancialstatements
B.journalizingandpostingtheadjustingentries
C.preparingapost-closingtrialbalance
D.journalizingandpostingtheclosingentries
正确答案:
C
2.WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?
A.Contraasset,credit
B.Asset,debit
C.Asset,credit
D.Contraasset,debit
正确答案:
A
3.Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe()
A.Uncollectibleaccountsexpensefortheyear
B.totaloftheaccountsreceivableswritten-offduringtheyear
C.totalestimateduncollectibleaccountsasoftheendoftheyear
D.sumofallaccountsthatarepastdue.
正确答案:
C
4.Acharacteristicofafixedassetisthatitis()
A.intangible
B.usedintheoperationsofabusiness
C.heldforsaleintheordinarycourseofthebusiness
D.noneoftheabove
正确答案:
B
5.Notesmaybeissued()
A.whenassetsarepurchased
B.tocreditor'stotemporarilysatisfyanaccountpayablecreatedearlier
C.whenborrowingmoney
D.alloftheabove
正确答案:
D
6.Underwhichmethodofcostflowsistheinventoryassumedtobecomposedofthemostrecentcosts?
A.averagecost
B.last-in,first-out
C.first-in,first-out
D.weightedaverage
正确答案:
C
7.Whichofthefollowingisnotincludedinthecomputationofthequickratio?
A.inventory
B.marketablesecurities
C.accountsreceivable
D.cash
正确答案:
A
8.Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
A.netincomeisunderstated
B.netincomeisoverstated
C.costofmerchandisesoldisunderstated
D.merchandiseinventoryreportedonthebalancesheetisoverstated
正确答案:
A
9.Theinterestratespecifiedinthebondindentureiscalledthe()
A.discountrate
B.contractrate
C.marketrate
D.effectiverate
正确答案:
B
10.Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto()
A.suppliesexpense
B.costofmerchandisesold
C.merchandiseinventory
D.sales
正确答案:
B
11.Abankreconciliationshouldbepreparedperiodicallybecause()
A.thedepositor'srecordsandthebank'srecordsareinagreement
B.thebankhasnotrecordedallofitstransactions
C.anydifferencesbetweenthedepositor'srecordsandthebank'srecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbe
正确答案:
C
12.Allofthefollowingbelowareneededforthecalculationofdepreciationexcept()
A.cost
B.residualvalue
C.estimatedlife
D.bookvalue
正确答案:
D
13.Thetwomostcommonspecializedfieldsofaccountinginpracticeare()
A.forensicaccountingandfinancialaccounting
B.managerialaccountingandfinancialaccounting
C.managerialaccountingandenvironmentalaccounting
D.financialaccountingandtaxaccountingsystems
正确答案:
B
14.Financialreportsareusedby()
A.management
B.creditors
C.investors
D.alloftheabove
正确答案:
D
15.Whichoftheitemsbelowisnotabusinessorganizationform?
()
A.entrepreneurship
B.proprietorship
C.partnership
D.corporation
正确答案:
A
16.Whichofthefollowinggroupsofaccountshaveanormaldebitbalance?
A.revenues,liabilities,capital
B.capital,assets
C.liabilities,expenses
D.assets,expenses
正确答案:
D
17.Financialstatementsinwhichfinancialdatafortwoormorecompaniesarecombinedasasingleentityarecalled
A.conventionalstatements
B.consolidatedstatements
C.auditedstatements
D.constitutionalstatements
正确答案:
B
18.Currentliabilitiesare()
A.due,butnotreceivableformorethanoneyear
B.due,butnotpayableformorethanoneyear
C.dueandreceivablewithinoneyear
D.dueandpayablewithinoneyear
正确答案:
D
19.AccumulatedDepreciation()
A.isusedtoshowtheamountofcostexpirationofintangibles
B.isthesameasDepreciationExpense
C.isacontraassetaccount
D.isusedtoshowtheamountofcostexpirationofnaturalresources
正确答案:
C
20.Debtsowedbyabusinessarereferredtoas()
A.accountsreceivables
B.equities
C.owner’sequity
D.liabilities
正确答案:
D
17春学期《会计专业英语》在线作业
二、判断题(共30道试题,共60分。
)
1.Thebookvalueofafixedassetreportedonthebalancesheetrepresentsitsmarketvalueonthatdate.
A.错误
B.正确
正确答案:
A
2.Abalancesheetisalistoftheassets,liabilities,andowner'sequityofabusinessforaperiodoftime.
A.错误
B.正确
正确答案:
A
3.Whenoldequipmentistradedinforanewequipment,thedifferencebetweenthelistpriceandthetradeinallowanceiscalledboot.
A.错误
B.正确
正确答案:
B
4.Whencommonstockisissuedinexchangeforland,thelandshouldberecordedintheaccountsattheparamountofthestockissued.
A.错误
B.正确
正确答案:
A
5.Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet.
A.错误
B.正确
正确答案:
A
6.Merchandisingbusinessessellproductsthattheypurchasefromotherbusinessestocustomers.
A.错误
B.正确
正确答案:
B
7.Theincreasesideofallaccountsisthenormalbalance.
A.错误
B.正确
正确答案:
B
8.Prepaidexpensesareanexampleofanexpense.
A.错误
B.正确
正确答案:
A
9.Ifbondsaresoldforadiscount,thecarryingvalueofthebondsisequaltothefacevaluelesstheunamortizeddiscount.
A.错误
B.正确
正确答案:
B
10.Ordinarily,acorporationowningasignificantportionofthevotingstockofanothercorporationaccountsfortheinvestmentusingtheequitymethod.
A.错误
B.正确
正确答案:
B
11.Informationismaterialifitsomissionormisstatementcouldinfluencetheeconomicdecisionsofusers.
A.错误
B.正确
正确答案:
B
12.Bondsaresoldatfacevaluewhenthecontractrateisequaltothemarketrateofinterest.
A.错误
B.正确
正确答案:
B
13.Available-for-salesecuritiesaresecuritiesthatmanagementexpectstosellinthefuture,butarenotactivelytradedforprofit.
A.错误
B.正确
正确答案:
B
14.Bondholdersarecreditorsoftheissuingcorporation.
A.错误
B.正确
正确答案:
B
15.Thenormalbalanceoftheaccumulateddepreciationaccountisdebit.
A.错误
B.正确
正确答案:
A
16.Managerialaccountingisprimarilyconcernedwiththerecordingandreportingofeconomicdataandactivitiesofanentityforusebyowners,creditors,governmentalagencies,andthepublic.
A.错误
B.正确
正确答案:
A
17.Theaccrualbasisofaccountingrequiresrevenueberecordedwhencashisreceivedfromcustomers.
A.错误
B.正确
正确答案:
A
18.Thetwomainsourcesofstockholders'equityareinvestmentscontributedbystockholdersandnetincomeretainedinthebusiness.
A.错误
B.正确
正确答案:
B
19.Anydifferencebetweenthefairmarketvaluesofthesecuritiesandtheircostisarealizedgainorloss.
A.错误
B.正确
正确答案:
A
20.Thematchingconceptrequiresexpensesberecordedinthesameperiodthattherelatedrevenueisrecorded.
A.错误
B.正确
正确答案:
B
21.Thepricesofbondsarequotedasapercentageofthebonds'marketvalue.
A.错误
B.正确
正确答案:
A
22.Theamortizationofapremiumonbondspayabledecreasesbondinterestexpense.
A.错误
B.正确
正确答案:
B
23.SalesDiscountsisarevenueaccountwithacreditbalance.
A.错误
B.正确
正确答案:
A
24.Thestatementofcashflowsconsistsofanoperatingsection,anincomesection,andanequitysection.
A.错误
B.正确
正确答案:
A
25.Temporaryinvestmentsarereportedonthebalancesheetatcost.
A.错误
B.正确
正确答案:
A
26.AccountingProcessisidentifying,measuring,recording,andcommunicatingeconomicinformationtopermitinformedjudgmentsanddecisionsbyusersofinformation.
A.错误
B.正确
正确答案:
B
27.Inpreparingbankreconciliation,theamountofdepositsintransitisdeductedfromthebalanceperbankstatement.
A.错误
B.正确
正确答案:
A
28.Thedeclining-balancemethodisanaccelerateddepreciationmethod.
A.错误
B.正确
正确答案:
B
29.Thedouble-entryaccountingsystemrecordseachtransactiontwice.
A.错误
B.正确
正确答案:
A
30.Overallobjectiveoffinancialreportingistoprovidefinancialinformationusefultointernalusersinmakingeconomicdecisions.
A.错误
B.正确
正确答案:
A
17春学期《会计专业英语》在线作业
一、单选题(共20道试题,共40分。
)
1.Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto()
A.suppliesexpense
B.costofmerchandisesold
C.merchandiseinventory
D.sales
正确答案:
B
2.Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe()
A.Uncollectibleaccountsexpensefortheyear
B.totaloftheaccountsreceivableswritten-offduringtheyear
C.totalestimateduncollectibleaccountsasoftheendoftheyear
D.sumofallaccountsthatarepastdue.
正确答案:
C
3.Acapitalexpenditureresultsinadebitto()
A.anexpenseaccount
B.acapitalaccount
C.aliabilityaccount
D.anassetaccount
正确答案:
D
4.Whichofthefollowingbelowgenerallyisthemostusefulinanalyzingcompaniesofdifferentsizes?
A.comparativestatements
B.common-sizedfinancialstatements
C.price-levelaccounting
D.auditreport
正确答案:
B
5.Thetwomethodsofaccountingforinvestmentsinstockarethecostmethodandthe()
A.straight-linemethod
B.equitymethod
C.liabilitymethod
D.interestmethod
正确答案:
B
6.Thetwomostcommonspecializedfieldsofaccountinginpracticeare()
A.forensicaccountingandfinancialaccounting
B.managerialaccountingandfinancialaccounting
C.managerialaccountingandenvironmentalaccounting
D.financialaccountingandtaxaccountingsystems
正确答案:
B
7.Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificprice,thebondsare
A.convertiblebonds
B.unsecuredbonds
C.debenturebonds
D.callablebonds
正确答案:
D
8.Whichoftheitemsbelowisnotabusinessorganizationform?
()
A.entrepreneurship
B.proprietorship
C.partnership
D.
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