南开17秋学期《会计专业英语》在线作业1.docx
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南开17秋学期《会计专业英语》在线作业1
17秋学期《会计专业英语》在线作业
试卷总分:
100得分:
100
一、单选题（共20道试题,共40分）
1.Thejournalentryacompanyusestorecordtheestimatedaccruedproductwarrantyliabilityis（）
A.debitProductWarrantyExpense;creditProductWarrantyPayable
B.debitProductWarrantyPayable;creditCash
C.debitProductWarrantyExpense;creditCash
D.debitProductWarrantyPayable;creditProductWarrantyExpense
满分：
2分
正确答案:
A
2.Underwhichmethodofcostflowsistheinventoryassumedtobecomposedofthemostrecentcosts?
A.averagecost
B.last-in,first-out
C.first-in,first-out
D.weightedaverage
满分：
2分
正确答案:
C
3.Allofthefollowingbelowareneededforthecalculationofdepreciationexcept（）
A.cost
B.residualvalue
C.estimatedlife
D.bookvalue
满分：
2分
正确答案:
D
4.Theliabilityforadividendisrecordedonwhichofthefollowingdates?
A.thedateofrecord
B.thedateofpayment
C.thedateofannouncement
D.thedateofdeclaration
满分：
2分
正确答案:
D
5.Debtsowedbyabusinessarereferredtoas（）
A.accountsreceivables
B.equities
C.owner’sequity
D.liabilities
满分：
2分
正确答案:
D
6.Theinventorymethodthatassignsthemostrecentcoststocostofgoodsoldis
A.FIFO
B.LIFO
C.average
D.specificidentification
满分：
2分
正确答案:
B
7.Whichofthefollowingisnotincludedinthecomputationofthequickratio?
A.inventory
B.marketablesecurities
C.accountsreceivable
D.cash
满分：
2分
正确答案:
A
8.Acharacteristicofafixedassetisthatitis（）
A.intangible
B.usedintheoperationsofabusiness
C.heldforsaleintheordinarycourseofthebusiness
D.noneoftheabove
满分：
2分
正确答案:
B
9.Whichofthefollowingfinancialstatementsreportsinformationasofaspecificdate?
A.incomestatement
B.statementofowner'sequity
C.statementofcashflows
D.balancesheet
满分：
2分
正确答案:
D
10.Abankreconciliationshouldbepreparedperiodicallybecause（）
A.thedepositor'srecordsandthebank'srecordsareinagreement
B.thebankhasnotrecordedallofitstransactions
C.anydifferencesbetweenthedepositor'srecordsandthebank'srecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbe
满分：
2分
正确答案:
C
11.Theexcessofissuepriceoverparofcommonstockistermeda（n）（）
A.discount
B.income
C.deficit
D.premium
满分：
2分
正确答案:
D
12.Financialstatementsinwhichfinancialdatafortwoormorecompaniesarecombinedasasingleentityarecalled
A.conventionalstatements
B.consolidatedstatements
C.auditedstatements
D.constitutionalstatements
满分：
2分
正确答案:
B
13.Cashdividendsareusuallynotpaidonwhichofthefollowing?
A.classBcommonstock
B.preferredstock
C.treasurystock
D.classAcommonstock
满分：
2分
正确答案:
C
14.Howistreasurystockshownonthebalancesheet?
A.asanasset
B.asadecreaseinstockholders'equity
C.asanincreaseinstockholders'equity
D.treasurystockisnotshownonthebalancesheet
满分：
2分
正确答案:
B
15.Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto（）
A.suppliesexpense
B.costofmerchandisesold
C.merchandiseinventory
D.sales
满分：
2分
正确答案:
B
16.Cashinvestmentsmadebytheownertothebusinessarereportedonthestatementofcashflowsinthe
A.financingactivitiessection
B.investingactivitiessection
C.operatingactivitiessection
D.supplementalstatement
满分：
2分
正确答案:
A
17.Cashequivalents（）
A.areillegalinsomecompany
B.willbeconvertedtocashwithintwoyears
C.willbeconvertedtocashwithin90days
D.willbeconvertedtocashwithin120days
满分：
2分
正确答案:
C
18.WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?
A.Contraasset,credit
B.Asset,debit
C.Asset,credit
D.Contraasset,debit
满分：
2分
正确答案:
A
19.Intheaccountingcycle,thelaststepis（）
A.preparingthefinancialstatements
B.journalizingandpostingtheadjustingentries
C.preparingapost-closingtrialbalance
D.journalizingandpostingtheclosingentries
满分：
2分
正确答案:
C
20.Themeasurementbasesexclude（）
A.Historicalcost
B.Currentcost
C.Saleprice
D.Presentvalue
满分：
2分
正确答案:
C
二、判断题（共30道试题,共60分）
1.Whencommonstockisissuedinexchangeforland,thelandshouldberecordedintheaccountsattheparamountofthestockissued.
A.错误
B.正确
满分：
2分
正确答案:
A
2.Ifthedebitportionofanadjustingentryistoanassetaccount,thenthecreditportionmustbetoaliabilityaccount.
A.错误
B.正确
满分：
2分
正确答案:
A
3.Anincomestatementisasummaryoftherevenuesandexpensesofabusinessasofaspecificdate.
A.错误
B.正确
满分：
2分
正确答案:
A
4.Recognitionistheprocessofincorporatinginthebalancesheetorincomestatementanitemthatmeetthedefinitionofanelementandsatisfiestherecognitioncriteria.
A.错误
B.正确
满分：
2分
正确答案:
B
5.Iftheliabilitiesowedbyabusinesstotal$500,000,thentheassetsalsototal$500,000.
A.错误
B.正确
满分：
2分
正确答案:
A
6.Prepaidexpensesareanexampleofanexpense.
A.错误
B.正确
满分：
2分
正确答案:
A
7.Overallobjectiveoffinancialreportingistoprovidefinancialinformationusefultointernalusersinmakingeconomicdecisions.
A.错误
B.正确
满分：
2分
正确答案:
A
8.Thecostofnewequipmentiscalledarevenueexpenditurebecauseitwillhelpgeneraterevenuesinthefuture.
A.错误
B.正确
满分：
2分
正确答案:
A
9.Bondholdersclaimsontheassetsofthecorporationrankaheadofstockholders.
A.错误
B.正确
满分：
2分
正确答案:
B
10.Anaccountreceivableisaclaimagainstacustomerarisingfromasaleonaccount.
A.错误
B.正确
满分：
2分
正确答案:
B
11.Solvencyanalysisfocusesontheabilityofabusinesstopayitscurrentandnoncurrentliabilities.
A.错误
B.正确
满分：
2分
正确答案:
B
12.Accountingisaservicethatprovidesmanydifferentuserswithfinancialinformationtomakeeconomicdecisions.
A.错误
B.正确
满分：
2分
正确答案:
B
13.Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholder'sequitysectionofthebalancesheet.
A.错误
B.正确
满分：
2分
正确答案:
A
14.Theaccrualbasisofaccountingrequiresrevenueberecordedwhencashisreceivedfromcustomers.
A.错误
B.正确
满分：
2分
正确答案:
A
15.Foracurrentliabilitytoexist,thefollowingtwotestsmustbemet.Theliabilitymustbedueusuallywithinayearandmustbepaidoutofcurrentassets.
A.错误
B.正确
满分：
2分
正确答案:
B
16.Horizontalanalysisisusedtocomparethefinancialstatementsofthesamecompanyfordifferentperiods.
A.错误
B.正确
满分：
2分
正确答案:
B
17.Thebookvalueofafixedassetreportedonthebalancesheetrepresentsitsmarketvalueonthatdate.
A.错误
B.正确
满分：
2分
正确答案:
A
18.Whenoldequipmentistradedinforanewequipment,thedifferencebetweenthelistpriceandthetradeinallowanceiscalledboot.
A.错误
B.正确
满分：
2分
正确答案:
B
19.Ifendinginventoryfortheyearisunderstated,netincomefortheyearisoverstated.
A.错误
B.正确
满分：
2分
正确答案:
A
20.Therelationshipofeachassetitemasapercentoftotalassetsisanexampleofverticalanalysis.
A.错误
B.正确
满分：
2分
正确答案:
B
21.Thestatementofcashflowsconsistsofanoperatingsection,anincomesection,andanequitysection.
A.错误
B.正确
满分：
2分
正确答案:
A
22.Bondholdersarecreditorsoftheissuingcorporation.
A.错误
B.正确
满分：
2分
正确答案:
B
23.Inpreparingbankreconciliation,theamountofdepositsintransitisdeductedfromthebalanceperbankstatement.
A.错误
B.正确
满分：
2分
正确答案:
A
24.Abusinessusingtheperpetualinventorysystem,withitsdetailedsubsidiaryrecords,doesnotneedtotakeaphysicalinventory.
A.错误
B.正确
满分：
2分
正确答案:
A
25.Whenalargequantityofmerchandiseispurchased,areductionallowedonthesalepriceiscalledatradediscount.
A.错误
B.正确
满分：
2分
正确答案:
B
26.Theamortizationofapremiumonbondspayabledecreasesbondinterestexpense.
A.错误
B.正确
满分：
2分
正确答案:
B
27.TheaccountingequationcanbeexpressedasAssets-Liabilities=Owner'sEquity.
A.错误
B.正确
满分：
2分
正确答案:
B
28.Temporaryinvestmentsarereportedonthebalancesheetatcost.
A.错误
B.正确
满分：
2分
正确答案:
A
29.Afixedassetimpairmentsoccurswhenthefairvalueofafixedassetfallsbelowitsbookvalueandisnotexpectedtorecover.
A.错误
B.正确
满分：
2分
正确答案:
B
30.Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet.
A.错误
B.正确
满分：
2分
正确答案:
A
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