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Word格式.docx

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Word格式.docx

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2.WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?

A.Contraasset,credit

B.Asset,debit

C.Asset,credit

D.Contraasset,debit

A

3.Theinventorymethodthatassignsthemostrecentcoststocostofgoodsoldis

A.FIFO

B.LIFO

C.average

D.specificidentification

B

4.Whichofthefollowingshouldnotbeconsideredcashbyanaccountant?

A.coins

B.bankcheckingaccounts

C.postagestamps

D.Pettycashfunds

5.Theaccountingequationmaybeexpressedas（）

A.Assets=Equities-Liabilities

B.Assets+Liabilities=Owner'

sEquity

C.Assets=RevenueslessLiabilities

D.Assets-Liabilities=Owner'

D

6.Foraccountingpurposes,thebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis（）

A.acorporation

B.aproprietorship

C.apartnership

D.alloftheabove

7.AccumulatedDepreciation（）

A.isusedtoshowtheamountofcostexpirationofintangibles

B.isthesameasDepreciationExpense

C.isacontraassetaccount

D.isusedtoshowtheamountofcostexpirationofnaturalresources

8.Theprimarypurposeofastocksplitisto（）

A.increasepaid-incapital

B.reducethemarketpriceofthestockpershare

C.increasethemarketpriceofthestockpershare

D.increaseretainedearnings

9.Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe（）

A.Uncollectibleaccountsexpensefortheyear

B.totaloftheaccountsreceivableswritten-offduringtheyear

C.totalestimateduncollectibleaccountsasoftheendoftheyear

D.sumofallaccountsthatarepastdue.

10.Whichoftheitemsbelowisnotabusinessorganizationform?

（）

A.entrepreneurship

B.proprietorship

C.partnership

D.corporation

11.Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?

A.netincomeisunderstated

B.netincomeisoverstated

C.costofmerchandisesoldisunderstated

D.merchandiseinventoryreportedonthebalancesheetisoverstated

12.Howistreasurystockshownonthebalancesheet?

A.asanasset

B.asadecreaseinstockholders'

equity

C.asanincreaseinstockholders'

D.treasurystockisnotshownonthebalancesheet

13.Acapitalexpenditureresultsinadebitto（）

A.anexpenseaccount

B.acapitalaccount

C.aliabilityaccount

D.anassetaccount

14.Expensesarereportedonthe（）

A.incomestatement

B.statementofowner'

sequity

C.statementofcashflows

D.balancesheet

15.Acharacteristicofafixedassetisthatitis（）

A.intangible

B.usedintheoperationsofabusiness

C.heldforsaleintheordinarycourseofthebusiness

D.noneoftheabove

16.Theterm"

inventory"

indicates（）

A.merchandiseheldforsaleinthenormalcourseofbusiness

B.materialsintheprocessofproductionorheldforproduction

C.supplies

D.bothAandB

17.SinkingFundCashwouldbeclassifiedonthebalancesheetas（）

A.acurrentasset

B.afixedasset

C.anintangibleasset

D.aninvestment

18.Currentliabilitiesare（）

A.due,butnotreceivableformorethanoneyear

B.due,butnotpayableformorethanoneyear

C.dueandreceivablewithinoneyear

D.dueandpayablewithinoneyear

19.Stockholders'

equity（）

A.isusuallyequaltocashonhand

B.includespaid-incapitalandliabilities

C.includesretainedearningsandpaid-incapital

D.isshownontheincomestatement

20.Cashdividendsareusuallynotpaidonwhichofthefollowing?

A.classBcommonstock

B.preferredstock

C.treasurystock

D.classAcommonstock

二、判断题（共30道试题,共60分）

1.Solvencyanalysisfocusesontheabilityofabusinesstopayitscurrentandnoncurrentliabilities.

A.错误

B.正确

2.Horizontalanalysisisusedtocomparethefinancialstatementsofthesamecompanyfordifferentperiods.

3.Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet.

4.Ifbondsaresoldforadiscount,thecarryingvalueofthebondsisequaltothefacevaluelesstheunamortizeddiscount.

5.Foracurrentliabilitytoexist,thefollowingtwotestsmustbemet.Theliabilitymustbedueusuallywithinayearandmustbepaidoutofcurrentassets.

6.Theincreasesideofallaccountsisthenormalbalance.

7.Incomeisrecognizedwhenanincreaseinfuturebenefitsrelatedtoanincreaseinanassetofadecreaseofaliabilityhasarisenthatcanbemeasuredreliably.

8.Anaccountreceivableisaclaimagainstacustomerarisingfromasaleonaccount.

9.Consuminggoodsandservicesintheprocessofgeneratingrevenuesresultsinexpenses.

10.Ordinarily,acorporationowningasignificantportionofthevotingstockofanothercorporationaccountsfortheinvestmentusingtheequitymethod.

11.Thedeclining-balancemethodisanaccelerateddepreciationmethod.

12.Ifendinginventoryfortheyearisunderstated,netincomefortheyearisoverstated.

13.Whenthemarketrateofinterestislessthanthecontractrateforabond,thebondwillsellforapremium.

14.WhenusingtheFIFOinventorycostingmethod,themostrecentcostsareassignedtothecostofgoodssold.

15.AccountingProcessisidentifying,measuring,recording,andcommunicatingeconomicinformationtopermitinformedjudgmentsanddecisionsbyusersofinformation.

16.Acorporationisabusinessthatislegallyseparateanddistinctfromitsowners.

17.TreasuryStockislistedinthestockholders'

equitysectiononthebalancesheet.

18.Thedeclarationandissuanceofastockdividenddoesnotaffectthetotalamountofacorporation'

sassets,liabilities,orstockholders'

equity.

19.Anincomestatementisasummaryoftherevenuesandexpensesofabusinessasofaspecificdate.

20.Theaccrualbasisofaccountingrequiresrevenueberecordedwhencashisreceivedfromcustomers.

21.Theamortizationofapremiumonbondspayabledecreasesbondinterestexpense.

22.Allproperty,plant,andequipmentassetsaredepreciatedovertime.

23.Dividendsinarrearsareliabilitiesofthecorporation.

24.Thematchingconceptrequiresexpensesberecordedinthesameperiodthattherelatedrevenueisrecorded.

25.Thenormalbalanceoftheaccumulateddepreciationaccountisdebit.

26.Thedouble-entryaccountingsystemrecordseachtransactiontwice.

27.Whenoldequipmentistradedinforanewequipment,thedifferencebetweenthelistpriceandthetradeinallowanceiscalledboot.

28.Temporaryinvestmentsarereportedonthebalancesheetatcost.

29.Payinganaccountpayableincreasesliabilitiesanddecreasesassets

30.Ifthebondholderhastherighttoexchangeabondforsharesofcommonstock,thebondiscalledaconvertiblebond.