南开19春学期1709180318091903《会计专业英语》在线作业0002参考答案Word格式文档下载.docx
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D.treasurystockisnotshownonthebalancesheet
3.Whenthemarketrateofinterestonbondsishigherthanthecontractrate,thebondswillsellat()
A.apremium
B.theirfacevalue
C.theirmaturityvalue
D.adiscount
D
4.Theaccountingequationmaybeexpressedas()
A.Assets=Equities-Liabilities
B.Assets+Liabilities=Owner'
sEquity
C.Assets=RevenueslessLiabilities
D.Assets-Liabilities=Owner'
5.Whichofthefollowingshouldnotbeconsideredcashbyanaccountant?
A.coins
B.bankcheckingaccounts
C.postagestamps
D.Pettycashfunds
C
6.Thetwomostcommonspecializedfieldsofaccountinginpracticeare()
A.forensicaccountingandfinancialaccounting
B.managerialaccountingandfinancialaccounting
C.managerialaccountingandenvironmentalaccounting
D.financialaccountingandtaxaccountingsystems
7.Theterm"
inventory"
indicates()
A.merchandiseheldforsaleinthenormalcourseofbusiness
B.materialsintheprocessofproductionorheldforproduction
C.supplies
D.bothAandB
8.Underwhichmethodofcostflowsistheinventoryassumedtobecomposedofthemostrecentcosts?
A.averagecost
B.last-in,first-out
C.first-in,first-out
D.weightedaverage
9.WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?
A.Contraasset,credit
B.Asset,debit
C.Asset,credit
D.Contraasset,debit
A
10.Thebusinessentityconceptmeansthat
A.theownerispartofthebusinessentity
B.anentityisorganizedaccordingtostateorfederalstatutes
C.anentityisorganizedaccordingtotherulessetbytheFASB
D.theentityisanindividualeconomicunitforwhichdataarerecorded,analyzed,andreported
11.Cashdividendsareusuallynotpaidonwhichofthefollowing?
A.classBcommonstock
B.preferredstock
C.treasurystock
D.classAcommonstock
12.Allofthefollowingoccurwithadouble-entryaccountingsystemexcept:
A.Theaccountingequationremainsinbalance.
B.Eachbusinesstransactionwillhaveonlytwoentries.
C.Everytransactionaffectsatleasttwoaccounts
D.Thesumofalldebitsisalwaysequaltothesumofallcreditsineachjournalentry.
13.Whichofthefollowingentriesrecordstheacquisitionofofficesuppliesonaccount?
A.OfficeSupplies,debit;
Cash,credit
B.Cash,debit;
OfficeSupplies,credit
C.OfficeSupplies,debit;
AccountsPayable,credit
D.AccountsReceivable,debit;
14.Theaccountingequationmaybeexpressedas()
15.Foraccountingpurposes,thebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis()
A.acorporation
B.aproprietorship
C.apartnership
D.alloftheabove
16.Acharacteristicofafixedassetisthatitis()
17.Whichofthefollowingfinancialstatementsreportsinformationasofaspecificdate?
A.incomestatement
B.statementofowner'
sequity
C.statementofcashflows
D.balancesheet
18.Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificprice,thebondsare()
A.convertiblebonds
B.unsecuredbonds
C.debenturebonds
D.callablebonds
19.Usingaperpetualinventorysystem,theentrytorecordthereturnfromacustomerofmerchandisesoldonaccountincludesa
A.credittoSalesReturnsandAllowances
B.debittoMerchandiseInventory
C.credittoMerchandiseInventory
D.debittoCostofMerchandiseSold
20.Theabilityofabusinesstopayitsdebtsastheycomedueandtoearnareasonableamountofincomeisreferredtoas()
A.solvencyandleverage
B.solvencyandprofitability
C.solvencyandliquidity
D.solvencyandequity
二、判断题(共30道试题,共60分)
1.Payinganaccountpayableincreasesliabilitiesanddecreasesassets
A.对
B.错
2.Thebookvalueofafixedassetreportedonthebalancesheetrepresentsitsmarketvalueonthatdate.
3.Undertheperpetualinventorysystem,whenasaleismade,boththesaleandcostofmerchandisesoldarerecorded.
4.Abalancesheetisalistoftheassets,liabilities,andowner'
sequityofabusinessforaperiodoftime.
A.错误
B.正确
5.Duringinflationaryperiods,theuseoftheLIFOmethodofcostinginventorywillresultinagreateramountofnetincomethanwouldresultfromtheuseoftheFIFOmethod.
6.Ifbondsaresoldforadiscount,thecarryingvalueofthebondsisequaltothefacevaluelesstheunamortizeddiscount.
7.Whenastockdividendisdeclared,itbecomesaliability
8.Bondsaresoldatfacevaluewhenthecontractrateisequaltothemarketrateofinterest.
9.Thepricesofbondsarequotedasapercentageofthebonds'
marketvalue.
10.Thejournalentrytorecordthecostofwarrantyrepairsthatwereincurredduringthecurrentperiod,butrelatedtosalesmadeinprioryears,includesadebittoWarrantyExpense.
11.TheaccountingequationcanbeexpressedasAssets-Liabilities=Owner'
sEquity.
12.Inpreparingbankreconciliation,theamountofdepositsintransitisdeductedfromthebalanceperbankstatement.
13.Dividendsinarrearsareliabilitiesofthecorporation.
14.Ifthedebitportionofanadjustingentryistoanassetaccount,thenthecreditportionmustbetoaliabilityaccount.
15.Acorporationisabusinessthatislegallyseparateanddistinctfromitsowners.
16.Forstronginternalcontrolsystemovercash,itisimportanttohavethedutiesrelatedtocashreceiptsandcashpaymentsdividedamongdifferentemployees.
17.Liabilityaccountsareincreasedbydebits.
18.Duringinflationaryperiods,anadvantageoftheLIFOinventorycostmethodisthatitmatchesmorerecentcostsagainstcurrentrevenues.
19.Evenwhenatrialbalanceisinbalance,theremaybeerrorsintheindividualaccounts.
20.Thestatementofcashflowsconsistsofanoperatingsection,anincomesection,andanequitysection.
21.Anaccountreceivableistypicallyclassifiedasarevenue.
22.Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholder'
sequitysectionofthebalancesheet.
23.Abalancesheetisalistoftheassets,liabilities,andowner'
24.AccountingProcessisidentifying,measuring,recording,andcommunicatingeconomicinformationtopermitinformedjudgmentsanddecisionsbyusersofinformation.
25.Thematchingconceptsupportsreportingrevenuesandrelatedexpensesinthesameperiod.
26.Theinvestorcarryinganinvestmentbytheequitymethodrecordscashdividendsreceivedasanincreaseinthecarryingamountoftheinvestment.
27.Accountingisaservicethatprovidesmanydifferentuserswithfinancialinformationtomakeeconomicdecisions.
28.Duringinflationaryperiods,theuseoftheFIFOmethodofcostinginventorywillresultinagreateramountofnetincomethanwouldresultfromtheuseoftheLIFOcostmethod.
29.Revenueaccountsareincreasedbycredits.
30.Consuminggoodsandservicesintheprocessofgeneratingrevenuesresultsinexpenses.
以下内容可以删除:
我们知道立法活动的论后是立法者对不同利益间的衡量。
无效婚姻和可撤销婚姻制度衡量的是公共利益、道德秩序与个人的意思自治,其法律结果应当衡量的是当事人对利益的危害程度和当事人的责任程度以及其应适当承受的不利后果。
但是法律结果却被规定在同一个条文里适用同样的结果,这显然是不合无的。
如果不区分两者的法律后果,那么二者的法定情形的重构从现实层面上来讲也就毫无意义了。
首先,笔者认为应当调整现行婚姻无效与可撤销规定的溯及力在题。
溯及力涉及到对之前婚姻事实的法律认可状况。
如果溯及既往,那么婚姻关系自成立起无效,从而导致因夫妻身份关系产生的其他一切行为也将陷入纠纷,对于与之有交易的第三人来讲将面临不可预测的法律法风险,不利于交易安全。
笔者认为应当根据无效婚姻与可撤销婚姻中不同法定情形的违法程度区分为无效婚姻和可撤销婚姻的溯及力。
在笔者对于无效婚姻法定情形重构之后,只剩下重婚、近亲婚姻以及未满十六周岁未成年人婚姻三种,本以为可以完全适用的无效婚姻被确认无效后自始无效的规定,但是在引入责任要素之后,笔者发现其中可能存在无辜方的情况,如重婚情形中被重婚的一方不知对方已有配偶,在婚姻被宣告无效之后,被重婚者依然与造成婚姻无效的一方当事人共同承担婚姻自始无效一样的结果,这样的规定对被重婚者不公平,也不利于保护子女的利益。
笔者认为应参虑双方当事人的责任区分不同的溯及力,由造成婚姻无效的一方承担婚姻自始无效的后果,无辜一方则自法院宣告无效之日起婚姻开始无效。
实际生活中造成婚姻无效的责任人可能是当事人一方,也可能是双方,可统一适用上无规则,笔者认为更加公平。
笔者对可撤销婚姻的法定情形重构之后扩充了未达法定婚龄的婚姻、患禁婚疾病的婚姻、欺诈的婚姻与重大误解的婚姻。
笔者认为此部分也不可以完全重构为“婚姻被撤销的,自撤销之日起生效”。
因为尽管重构后的可撤销婚姻制度所保护的个人私益要件,但是其中当事人还是有过错方与无辜方的区分,适用同种法律后果依然不公平,应当根据造成婚姻无效的责任有无、大小区别对待,重构为“对婚姻被撤销有责任的,适用婚姻自始无效规定,无责任的适用撤销之日起无效。
”
其次,笔者认为对婚姻无效与被撤销后的财产分割应方式当加以丰富。
我国现在的无效婚姻与可撤销婚姻制度的法律后果中对财产的规定非常单一,忽略了当事人在该婚姻因违法导致无效过程中的主观意志和责任程度,采取各打五十大板的做法不利于发挥法律惩恶扬善的功能。
笔者认为在婚姻被撤销或被确认无效后的财产分配中应当参虑双方当事人的主观意志和责任程度,以此作出与之相匹配的分割方案。
换句话说主要从“是否知道存在婚姻无效和可撤销的法定事由”和“对法定事由是否有过错”这两个维度来参虑财产的划分。
第一种情况,对于双方当事人都是既知道有违反婚姻生效的法定事由,又对此事由有过错的,适用现行的规定,即双方协商,协商不成的,由法院裁判。
第二种情况,对于仅知道有违反婚姻生效事由但没有过错的当事人,在财产分配过程中应当少分,而不论是否属于弱国一方。
因为这种情形下,当事人对社会公共利益和法律秩序的挑衅太严重,应当予以更加不利的法律后果。
第三种情况,对于不知道存在违反婚姻生效法定事由但是有过错的当事人,境如当事人婚前不知自己患有禁止结婚的疾病而后导致婚姻可撤销,可以适用离婚时财产分割的相关规定。
第四种情况,对于既不知道存在违反婚姻生效要件存在,对此又没有过错责任的当事人应当适用离婚时的财产分割规定。
因为以上情形中,当事人对社会公益和法律秩序的破坏很小,甚至是无辜的