最新奥鹏南开20春学期《会计专业英语》在线作业1标准答案.docx
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最新奥鹏南开20春学期《会计专业英语》在线作业1标准答案
南开大学
《会计专业英语》在线作业
参考答案
20春学期《会计专业英语》在线作业-0003
试卷总分:
100
一、单选题（共20道试题,共40分）
1.Themeasurementbasesexclude（）
A.Historicalcost
B.Currentcost
C.Saleprice
D.Presentvalue
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.Theinventorymethodthatassignsthemostrecentcoststocostofgoodsoldis
A.FIFO
B.LIFO
C.average
D.specificidentification
正确答案:
B
4.Whichofthefollowingshouldnotbeconsideredcashbyanaccountant?
A.coins
B.bankcheckingaccounts
C.postagestamps
D.Pettycashfunds
正确答案:
C
5.Theaccountingequationmaybeexpressedas（）
A.Assets=Equities-Liabilities
B.Assets+Liabilities=Owner'sEquity
C.Assets=RevenueslessLiabilities
D.Assets-Liabilities=Owner'sEquity
正确答案:
D
6.Foraccountingpurposes,thebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis（）
A.acorporation
B.aproprietorship
C.apartnership
D.alloftheabove
正确答案:
D
7.AccumulatedDepreciation（）
A.isusedtoshowtheamountofcostexpirationofintangibles
B.isthesameasDepreciationExpense
C.isacontraassetaccount
D.isusedtoshowtheamountofcostexpirationofnaturalresources
正确答案:
C
8.Theprimarypurposeofastocksplitisto（）
A.increasepaid-incapital
B.reducethemarketpriceofthestockpershare
C.increasethemarketpriceofthestockpershare
D.increaseretainedearnings
正确答案:
B
9.Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe（）
A.Uncollectibleaccountsexpensefortheyear
B.totaloftheaccountsreceivableswritten-offduringtheyear
C.totalestimateduncollectibleaccountsasoftheendoftheyear
D.sumofallaccountsthatarepastdue.
正确答案:
C
10.Whichoftheitemsbelowisnotabusinessorganizationform?
（）
A.entrepreneurship
B.proprietorship
C.partnership
D.corporation
正确答案:
A
11.Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
A.netincomeisunderstated
B.netincomeisoverstated
C.costofmerchandisesoldisunderstated
D.merchandiseinventoryreportedonthebalancesheetisoverstated
正确答案:
A
12.Howistreasurystockshownonthebalancesheet?
A.asanasset
B.asadecreaseinstockholders'equity
C.asanincreaseinstockholders'equity
D.treasurystockisnotshownonthebalancesheet
正确答案:
B
13.Acapitalexpenditureresultsinadebitto（）
A.anexpenseaccount
B.acapitalaccount
C.aliabilityaccount
D.anassetaccount
正确答案:
D
14.Expensesarereportedonthe（）
A.incomestatement
B.statementofowner'sequity
C.statementofcashflows
D.balancesheet
正确答案:
A
15.Acharacteristicofafixedassetisthatitis（）
A.intangible
B.usedintheoperationsofabusiness
C.heldforsaleintheordinarycourseofthebusiness
D.noneoftheabove
正确答案:
B
16.Theterm"inventory"indicates（）
A.merchandiseheldforsaleinthenormalcourseofbusiness
B.materialsintheprocessofproductionorheldforproduction
C.supplies
D.bothAandB
正确答案:
D
17.SinkingFundCashwouldbeclassifiedonthebalancesheetas（）
A.acurrentasset
B.afixedasset
C.anintangibleasset
D.aninvestment
正确答案:
D
18.Currentliabilitiesare（）
A.due,butnotreceivableformorethanoneyear
B.due,butnotpayableformorethanoneyear
C.dueandreceivablewithinoneyear
D.dueandpayablewithinoneyear
正确答案:
D
19.Stockholders'equity（）
A.isusuallyequaltocashonhand
B.includespaid-incapitalandliabilities
C.includesretainedearningsandpaid-incapital
D.isshownontheincomestatement
正确答案:
C
20.Cashdividendsareusuallynotpaidonwhichofthefollowing?
A.classBcommonstock
B.preferredstock
C.treasurystock
D.classAcommonstock
正确答案:
C
二、判断题（共30道试题,共60分）
1.Solvencyanalysisfocusesontheabilityofabusinesstopayitscurrentandnoncurrentliabilities.
A.错误
B.正确
正确答案:
B
2.Horizontalanalysisisusedtocomparethefinancialstatementsofthesamecompanyfordifferentperiods.
A.错误
B.正确
正确答案:
B
3.Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet.
A.错误
B.正确
正确答案:
A
4.Ifbondsaresoldforadiscount,thecarryingvalueofthebondsisequaltothefacevaluelesstheunamortizeddiscount.
A.错误
B.正确
正确答案:
B
5.Foracurrentliabilitytoexist,thefollowingtwotestsmustbemet.Theliabilitymustbedueusuallywithinayearandmustbepaidoutofcurrentassets.
A.错误
B.正确
正确答案:
B
6.Theincreasesideofallaccountsisthenormalbalance.
A.错误
B.正确
正确答案:
B
7.Incomeisrecognizedwhenanincreaseinfuturebenefitsrelatedtoanincreaseinanassetofadecreaseofaliabilityhasarisenthatcanbemeasuredreliably.
A.错误
B.正确
正确答案:
B
8.Anaccountreceivableisaclaimagainstacustomerarisingfromasaleonaccount.
A.错误
B.正确
正确答案:
B
9.Consuminggoodsandservicesintheprocessofgeneratingrevenuesresultsinexpenses.
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.Thedeclining-balancemethodisanaccelerateddepreciationmethod.
A.错误
B.正确
正确答案:
B
12.Ifendinginventoryfortheyearisunderstated,netincomefortheyearisoverstated.
A.错误
B.正确
正确答案:
A
13.Whenthemarketrateofinterestislessthanthecontractrateforabond,thebondwillsellforapremium.
A.错误
B.正确
正确答案:
B
14.WhenusingtheFIFOinventorycostingmethod,themostrecentcostsareassignedtothecostofgoodssold.
A.错误
B.正确
正确答案:
A
15.AccountingProcessisidentifying,measuring,recording,andcommunicatingeconomicinformationtopermitinformedjudgmentsanddecisionsbyusersofinformation.
A.错误
B.正确
正确答案:
B
16.Acorporationisabusinessthatislegallyseparateanddistinctfromitsowners.
A.错误
B.正确
正确答案:
B
17.TreasuryStockislistedinthestockholders'equitysectiononthebalancesheet.
A.错误
B.正确
正确答案:
B
18.Thedeclarationandissuanceofastockdividenddoesnotaffectthetotalamountofacorporation'sassets,liabilities,orstockholders'equity.
A.错误
B.正确
正确答案:
B
19.Anincomestatementisasummaryoftherevenuesandexpensesofabusinessasofaspecificdate.
A.错误
B.正确
正确答案:
A
20.Theaccrualbasisofaccountingrequiresrevenueberecordedwhencashisreceivedfromcustomers.
A.错误
B.正确
正确答案:
A
21.Theamortizationofapremiumonbondspayabledecreasesbondinterestexpense.
A.错误
B.正确
正确答案:
B
22.Allproperty,plant,andequipmentassetsaredepreciatedovertime.
A.错误
B.正确
正确答案:
A
23.Dividendsinarrearsareliabilitiesofthecorporation.
A.错误
B.正确
正确答案:
A
24.Thematchingconceptrequiresexpensesberecordedinthesameperiodthattherelatedrevenueisrecorded.
A.错误
B.正确
正确答案:
B
25.Thenormalbalanceoftheaccumulateddepreciationaccountisdebit.
A.错误
B.正确
正确答案:
A
26.Thedouble-entryaccountingsystemrecordseachtransactiontwice.
A.错误
B.正确
正确答案:
A
27.Whenoldequipmentistradedinforanewequipment,thedifferencebetweenthelistpriceandthetradeinallowanceiscalledboot.
A.错误
B.正确
正确答案:
B
28.Temporaryinvestmentsarereportedonthebalancesheetatcost.
A.错误
B.正确
正确答案:
A
29.Payinganaccountpayableincreasesliabilitiesanddecreasesassets
A.错误
B.正确
正确答案:
A
30.Ifthebondholderhastherighttoexchangeabondforsharesofcommonstock,thebondiscalledaconvertiblebond.
A.错误
B.正确
正确答案:
B
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