奥鹏南开20春学期17091803180919031909《会计专业英语》在线作业6 随机doc.docx
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奥鹏南开20春学期17091803180919031909《会计专业英语》在线作业6随机doc
1.Cashequivalents（）
A.areillegalinsomecompany B.willbeconvertedtocashwithintwoyears C.willbeconvertedtocashwithin90days D.willbeconvertedtocashwithin120days
【参考答案】:
C
2.Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe（）
A.Uncollectibleaccountsexpensefortheyear B.totaloftheaccountsreceivableswritten-offduringtheyear C.totalestimateduncollectibleaccountsasoftheendoftheyear D.sumofallaccountsthatarepastdue.
【参考答案】:
C
3.Theprimarypurposeofastocksplitisto（）
A.increasepaid-incapital B.reducethemarketpriceofthestockpershare C.increasethemarketpriceofthestockpershare D.increaseretainedearnings
【参考答案】:
B
4.Theaccountingequationmaybeexpressedas（）
A.Assets=Equities-Liabilities B.AssetsLiabilities=Owner'sEquity C.Assets=RevenueslessLiabilities D.Assets-Liabilities=Owner'sEquity
【参考答案】:
D
5.Currentliabilitiesare（）
A.due,butnotreceivableformorethanoneyear B.due,butnotpayableformorethanoneyear C.dueandreceivablewithinoneyear D.dueandpayablewithinoneyear
【参考答案】:
D
6.Howdoespayingaliabilityincashaffecttheaccountingequation?
A.assetsincrease;liabilitiesdecrease B.assetsincrease;liabilitiesincrease C.assetsdecrease;liabilitiesdecrease D.liabilitiesdecrease;owner'sequityincreases
【参考答案】:
C
7.Merchandiseinventoryattheendoftheyearisoverstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
A.owner'sequityisoverstated B.costofmerchandisesoldisoverstated C.grossprofitisunderstated D.netincomeisunderstated
【参考答案】:
A
8.Allofthefollowingoccurwithadouble-entryaccountingsystemexcept:
A.Theaccountingequationremainsinbalance. B.Eachbusinesstransactionwillhaveonlytwoentries. C.Everytransactionaffectsatleasttwoaccounts D.Thesumofalldebitsisalwaysequaltothesumofallcreditsineachjournalentry.
【参考答案】:
B
9.Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe（）
A.Uncollectibleaccountsexpensefortheyear B.totaloftheaccountsreceivableswritten-offduringtheyear C.totalestimateduncollectibleaccountsasoftheendoftheyear D.sumofallaccountsthatarepastdue.
【参考答案】:
C
10.Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock.
A.resaletoemployees B.bonustoemployees C.forsupportingthemarketpriceofthestock D.toincreasethesharesoutstanding
【参考答案】:
D
11.Financialreportsareusedby（）
A.management B.creditors C.investors D.alloftheabove
【参考答案】:
D
12.WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?
A.Contraasset,credit B.Asset,debit C.Asset,credit D.Contraasset,debit
【参考答案】:
A
13.Debtsowedbyabusinessarereferredtoas（）
A.accountsreceivables B.equities C.owner’sequity D.liabilities
【参考答案】:
D
14.Iftheallowancemethodofaccountingforuncollectiblereceivablesisused,whatgeneralledgeraccountiscreditedtowriteoffacustomer'saccountasuncollectible?
A.UncollectibleAccountsExpense B.AccountsReceivable C.AllowanceforDoubtfulAccounts D.InterestExpense
【参考答案】:
B
15.Whichofthefollowingfinancialstatementsreportsinformationasofaspecificdate?
A.incomestatement B.statementofowner'sequity C.statementofcashflows D.balancesheet
【参考答案】:
D
16.Currentliabilitiesare（）
A.due,butnotreceivableformorethanoneyear B.due,butnotpayableformorethanoneyear C.dueandreceivablewithinoneyear D.dueandpayablewithinoneyear
【参考答案】:
D
17.Thedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasan
A.accountpayable B.accountreceivable C.asset D.expensepayable
【参考答案】:
A
18.Thepercentageanalysisofincreasesanddecreasesinindividualitemsincomparativefinancialstatementsiscalled（）
A.verticalanalysis B.solvencyanalysis C.profitabilityanalysis D.horizontalanalysis
【参考答案】:
D
19.Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
A.netincomeisunderstated B.netincomeisoverstated C.costofmerchandisesoldisunderstated D.merchandiseinventoryreportedonthebalancesheetisoverstated
【参考答案】:
A
20.Whichofthefollowinggroupsareconsideredtobeinternalusersofaccountinginformation?
A.Employeesandcustomers B.Customersandvendors C.Employeesandmanagers D.Governmentandbanks
【参考答案】:
C
21.Available-for-salesecuritiesaresecuritiesthatmanagementexpectstosellinthefuture,butarenotactivelytradedforprofit.
A.错误 B.正确
【参考答案】:
B
22.Thematchingconceptrequiresexpensesberecordedinthesameperiodthattherelatedrevenueisrecorded.
T.对 F.错
【参考答案】:
T
23.Evenwhenatrialbalanceisinbalance,theremaybeerrorsintheindividualaccounts.
T.对 F.错
【参考答案】:
T
24.Theorderoftheflowofaccountingdatais
（1）recordintheledger,
（2）recordinthejournal,（3）preparethefinancialstatements.
T.对 F.错
【参考答案】:
F
25.Inestablishingapettycashfund,acheckiswrittenfortheamountofthefundandisrecordedasadebittoAccountsPayableandacredittoPettyCash.
A.错误 B.正确
【参考答案】:
A
26.Solvencyanalysisfocusesontheabilityofabusinesstopayitscurrentandnoncurrentliabilities.
T.对 F.错
【参考答案】:
T
27.Everyadjustingentrywillaffectatleastoneincomestatementaccountandonebalancesheetaccount.
T.对 F.错
【参考答案】:
T
28.Purchasingsuppliesonaccountincreasesliabilitiesanddecreasesequity.
T.对 F.错
【参考答案】:
F
29.Solvencyanalysisfocusesontheabilityofabusinesstopayitscurrentandnoncurrentliabilities.
A.错误 B.正确
【参考答案】:
B
30.Thejournalentrytorecordthecostofwarrantyrepairsthatwereincurredduringthecurrentperiod,butrelatedtosalesmadeinprioryears,includesadebittoWarrantyExpense.
T.对 F.错
【参考答案】:
T
31.Iftheliabilitiesowedbyabusinesstotal$500,000,thentheassetsalsototal$500,000.
T.对 F.错
【参考答案】:
F
32.Ifbondsaresoldforadiscount,thecarryingvalueofthebondsisequaltothefacevaluelesstheunamortizeddiscount.
A.错误 B.正确
【参考答案】:
B
33.Thematchingconceptrequiresexpensesberecordedinthesameperiodthattherelatedrevenueisrecorded.
A.错误 B.正确
【参考答案】:
B
34.Themainreasonthatthebankstatementcashbalanceandthedepositor'scashbalancedonotinitiallybalanceisduetotimingdifferences.
A.错误 B.正确
【参考答案】:
B
35.Payinganaccountpayableincreasesliabilitiesanddecreasesassets
A.错误 B.正确
【参考答案】:
A
36.Forstronginternalcontrolsystemovercash,itisimportanttohavethedutiesrelatedtocashreceiptsandcashpaymentsdividedamongdifferentemployees.
A.错误 B.正确
【参考答案】:
B
37.Bondholdersarecreditorsoftheissuingcorporation.
A.错误 B.正确
【参考答案】:
B
38.Evenwhenatrialbalanceisinbalance,theremaybeerrorsintheindividualaccounts.
A.错误 B.正确
【参考答案】:
B
39.Thestatementofcashflowsconsistsofanoperatingsection,anincomesection,andanequitysection.
T.对 F.错
【参考答案】:
F
40.Intangibleassetsdifferfromproperty,plantandequipmentassetsinthattheylackphysicalsubstance.
T.对 F.错
【参考答案】:
T
41.Theamortizationofapremiumonbondspayabledecreasesbondinterestexpense.
T.对 F.错
【参考答案】:
T
42.Thedouble-entryaccountingsystemrecordseachtransactiontwice.
A.错误 B.正确
【参考答案】:
A
43.Anincomestatementisasummaryoftherevenuesandexpensesofabusinessasofaspecificdate.
T.对 F.错
【参考答案】:
F
44.ThedifferencebetweenAccountsReceivableanditscontraassetaccountiscallednetrealizablevalue.
T.对 F.错
【参考答案】:
T
45.Primaryusersofaccountinginformationareaccountants.
T.对 F.错
【参考答案】:
F
46.Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet.
A.错误 B.正确
【参考答案】:
A
47.Dividendsinarrearsareliabilitiesofthecorporation.
A.错误 B.正确
【参考答案】:
A
48.Whenthemarketrateofinterestislessthanthecontractrateforabond,thebondwillsellforapremium.
A.错误 B.正确
【参考答案】:
B
49.Foracurrentliabilitytoexist,thefollowingtwotestsmustbemet.Theliabilitymustbedueusuallywithinayearandmustbepaidoutofcurrentassets.
A.错误 B.正确
【参考答案】:
B
50.Revenueisearnedonlywhenmoneyisreceived.
A.错误 B.正确
【参考答案】:
A
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