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[南开大学(本部)]《会计专业英语》19秋期末考核(资料参考)

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发表于 2020-3-26 20:35:32 | 显示全部楼层 |阅读模式
谋学网
奥鹏】-[南开大学(本部)]《会计专业英语》19秋期末考核
3 O+ x6 W# f% |+ @* I! T( N0 {; S. m试卷总分:100    得分:100: j6 E3 h# |/ o# P
第1,Which of the items below is not a business organization form?(   )
* E, i6 L6 Q" H1 G2 o  ]1 _A、entrepreneurship0 |% S5 W1 I" ?. A
B、proprietorship
% D) E2 V* \7 h1 ]7 }C、partnership0 q. C. d- _2 d/ d) ?
D、corporation+ ?1 G( c8 q5 D3 {8 w
正确资料:+ Z" k- J- P" z) {/ t7 W3 }: ^
7 U9 M# ]6 c- U/ W% \

: w( o: j4 L+ _6 Q3 k1 Z第2题,Which of the following groups are considered to be internal users of accounting information?3 {: p. k* ]; ~- E! T* J: Q7 T
A、Employees and customers  l5 u+ F2 H9 V
B、Customers and vendors
* F/ i: ~; J) t+ SC、Employees and managers
! a) P. R# i6 P, L, [D、Government and banks
% y9 d3 J8 T) s/ H. o0 w  ]3 S9 k正确资料:; F2 w* q0 y0 x
1 a- O$ C' E- F+ l& p3 P4 R4 f  o% E

5 S: N, R/ b& Q& i% y第3题,Merchandise inventory at the end of the year was understated.  Which of the following statements correctly states the effect of the error?
. [1 q6 i% o- I$ x7 S8 }9 n6 wA、net income is understated# f! ?4 I: N/ p4 s0 V, i% P4 F
B、net income is overstated% A; g- r7 h8 q% }" A$ z6 A
C、cost of merchandise sold is understated
) W; [( L" k3 k+ k, v/ i; ZD、merchandise inventory reported on the balance sheet is overstated' \8 b; q# t8 b- M; w, U: ?) U: m( |
正确资料:
& W6 l9 \/ D) M+ D& p
! S8 B. m* e. l! N4 X, w1 S3 X9 _+ H! E
第4题,The inventory method that assigns the most recent costs to cost of good sold is
) P- E& O# G/ W: M6 ]3 b5 u- A' y7 iA、FIFO
7 u6 {! `+ z& }8 u6 ^B、LIFO3 ~$ b: a" b% a9 \! a( }4 T
C、average
, w% N. {3 o! R) |2 c) O- I0 F: z* lD、specific identification
7 ^" s; f3 r8 c9 _; h" r正确资料:
' e! {) d7 B& H2 o8 B
' J# b5 w; I( }' e6 z" J" u1 T2 E! Z$ C' S, b
第5题,The two most common specialized fields of accounting in practice are(  )% a3 [2 `" o' a( B( m# u& w; Y# y
A、forensic accounting and financial accounting
0 p( U6 T8 U7 m+ Q) IB、managerial accounting and financial accounting
5 |2 t! u6 k& U+ J% v! OC、managerial accounting and environmental accounting) J3 g* O( L9 w
D、financial accounting and tax accounting systems
+ o) X- y9 `% @* c正确资料:
; e+ @2 C( ~& u* |) m( ~+ S2 n+ V* ]  ?! ]4 R1 I
* V6 K: Y. n/ Q5 a; w1 G% @/ s* W6 I
第6题,The interest rate specified in the bond indenture is called the (  )1 u+ Q7 h, K3 ~, ?
A、discount rate9 Z# v" Y2 J8 G$ Y' n. e3 y
B、contract rate
9 i& K0 E" C4 [! ^0 ]# vC、market rate
) U3 r. ?- I" \: n# TD、effective rate
* X' T( Y$ w8 q2 v* j; }正确资料:( t2 p  C5 J# ^  I4 {7 O2 t

5 ~: B& @( W5 K  R$ _5 ]5 O, Z, {+ {: u' W
第7题,The excess of issue price over par of common stock is termed a(n) (  )
, @4 h& J% s/ T) |- I# ]4 |3 |- _A、discount3 w+ e# f7 M" b
B、income
5 D. C  S9 d5 G, b6 N8 D2 B( }C、deficit5 K6 }2 C+ Y7 u1 x
D、premium* I5 S" n# I) n7 T
正确资料:
& |+ g5 L# t1 J: {) Z2 [1 ~. D
7 P* s+ s! k0 s6 I  L# y
; W- A3 _% z5 B第8题,The income statement is prepared from(  )3 R/ h; V2 [% \1 f& b$ m% ]
A、the adjusted trial balance.
' C& e7 b7 P$ G2 A3 V5 kB、the income statement columns of the work sheet., w2 B) e+ U( g
C、either the adjusted trial balance or the income statement columns of the work sheet.
# E- \& F. H5 q& O5 J- O5 p- kD、both the adjusted trial balance and the income statement columns of the work sheet.
# v9 J9 ^7 D  S1 v  J! Q正确资料:
, x7 C& v: i; U1 v, [- s5 g1 ^
- D# W- T0 y- {9 v& N+ c* K
8 V9 P' m3 \0 F$ {% b第9题,The price at which a stock can be sold depends upon a number of factors.  Which statement below is not one of those factors?(  )
7 e, x; |( `( ]9 YA、the financial condition, earnings record, and dividend record of the corporation; o0 D1 \# B6 q  a
B、investor expectations of the corporation's earning power
9 u  S6 l- _9 L1 P6 D; F% uC、how high the par value
% A  P! y7 n, T2 WD、general business and economic conditions and prospects
7 k+ R, a. @' O正确资料:
% }& m. j$ ?1 K* g+ [, B0 C) C, ~% w+ v- {6 N2 }0 z7 H

( {3 {  a8 n- A5 D! [; a. l第10题,Which of the following measures a company's ability to pay its current liabilities?5 u$ s$ P: w+ c1 e& a9 b$ f# u" Z; d
A、earnings per share3 s% ]2 X1 A! S/ i( ~+ O- Y
B、inventory turnover
" G4 Z/ B) }4 O7 z4 ^" h% |* YC、current ratio
/ z' T8 E( O: F9 [! f* t# FD、number of times interest charges earned8 X" T2 S! q# ~5 i
正确资料:
# s) v. o' {9 t! o& [9 a' a9 r3 f1 s; x- f% _6 h
5 q2 F/ E; s# b+ ?, c. I
第11题,During a period of falling prices, which of the following inventory methods generally results in the lowest balance sheet amount for inventory. (  )
/ p9 q9 O2 W/ |- ~* aA、average method
. I4 r, ?8 P/ {$ H- m" q! TB、LIFO method
6 S' E5 X  [; v2 e! O2 R  yC、FIFO method! Z( _0 q8 z4 Y; D7 b% Q% v0 P
D、can not tell without more information
& n  v) S& N0 G6 H/ R4 Y9 E正确资料:& @9 R& \4 |1 P9 A
( h% O0 w5 x4 e6 V& B

* l; n2 o8 y9 Y, M: B2 S第12题,For accounting purposes, the business entity should be considered separate from its owners if the entity is(  )
+ n2 d( D  q4 d+ O9 eA、a corporation; \. f% q. a/ O) y% `
B、a proprietorship8 Y6 [7 o  T! m
C、a partnership
* w- |9 }1 r/ r0 n$ ]D、all of the above
2 B* Y6 z3 D8 `* [+ r正确资料:
6 r6 V' g0 T8 k  r" ~+ U9 _+ M4 L( p% Y
3 W7 N0 R! g8 K: E4 ?% `( J8 [
第13题,The journal entry a company uses to record the estimated accrued product warranty liability is (  )1 K4 e& G7 `; O' z3 w7 a" a
A、debit Product Warranty Expense; credit Product Warranty Payable
2 Q, i3 k& [5 dB、debit Product Warranty Payable; credit Cash& U; P  a9 \: K; Y" _
C、debit Product Warranty Expense; credit Cash
0 l5 P( \2 B' e  x6 i$ a4 ?D、debit Product Warranty Payable; credit Product Warranty Expense& W  r. U* i3 s$ h
正确资料:
- X0 s" ^3 {* `- o! i4 R; m0 t9 v# y( M2 T

- u! K: s: E- |* P/ [) i9 f2 K第14题,A bank reconciliation should be prepared periodically because (  )( E- p1 v7 L% S% k' T4 T
A、the depositor's records and the bank's records are in agreement/ j! U- h- N2 m: p6 w
B、the bank has not recorded all of its transactions) Q# O( Z, Y' y! g  S, _3 c
C、any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be
6 Q+ I+ L* `! J5 Q8 E! b5 T2 _正确资料:3 q; A! @. G( l6 {9 J" O
7 b6 y  @9 i8 w! G
1 h1 D- x& V6 U$ `. n+ c3 X; x
第15题,What is the type of account and normal balance of Allowance for Doubtful Accounts?/ s' F/ T3 E# l' g  C$ x/ J
A、Contra asset, credit
; F% O0 B/ l$ eB、Asset, debit
7 Y" n0 X* U8 D' r+ ^9 D8 u  QC、Asset, credit! Z4 X# ?' i5 y8 {
D、Contra asset, debit
! G; u5 H! n) p+ i6 m正确资料:# h8 {; W* D/ V. e5 }

/ L5 T3 p4 C5 o8 w/ `! d. l5 Q' q* ^
第16题,Which of the following should be considered cash by an accountant?: P$ W, P( D; b; g
A、coins
1 K& M7 K5 [6 \: _6 s: l; J! m* wB、bank checking accounts
% P# [8 @6 ]$ L! L. i2 Y6 G- AC、postage stamps
5 Y1 N* Q( D/ l! Z' CD、Petty cash funds
! f; K  l  {; {5 C) W, _E、IOU(I owe you)& D6 t% [9 v: q# b9 Q
正确资料:,B,D
8 y6 `8 k) L7 ^  L
/ R! M% U3 ?) p( k8 G8 s7 k
" @3 P1 T0 E  h& u7 v# n6 i, q第17题,The primary purpose of a stock split include  (  )/ S2 u" L8 s( _& ?( K: D
A、increase paid-in capital
/ [( V  M6 p& G, t5 L( Y8 fB、reduce the market price of the stock per share1 r+ a" [( L9 k: V6 ]
C、reduce earnings per share
, L* l" B8 k1 K+ y4 OD、to increase the number of shares outstanding  S( O% k$ ~' n0 {$ r
E、increase the market activity of the shares
7 V- B5 U1 H* w7 l' A0 |正确资料:,C,D,E
5 e3 s& M% ]( o+ K3 d
% B, I3 ^9 O' J" Z0 u, O7 u% B
6 y' a7 q; ]7 H/ h8 k8 |" M5 i" y第18题,The following items below would affect the investor's income for the period, they are(  )5 b+ D: E  s7 p8 I+ w
A、interest received on a temporary investment in bonds
% O( O4 i0 ^( L0 |B、dividends received on a long-term investment in stock where the investor owns 10% of the investee's stock4 W( w0 H( T' s1 U" [& g
C、dividends received on a long-term investment in stock where the investor owns 30% of the investee's stock2 {1 `( D! b' I" w4 a$ n0 o; ]
D、interest received on a long-term investment in bonds
0 E3 [8 p2 u3 B) J3 t; ?, ^8 ^1 O3 YE、the periodic net income of the investee under the cost method0 p0 V* n! s# @4 `1 j* [
正确资料:,B,D
4 r  t* t% M9 x( K, ^" c
& J& _# [4 L' q* i4 [/ Y
7 ?& _6 j* c+ e; R第19题,The two methods of accounting for investments in stock are(  )( B1 D9 E2 P; X1 Y  W% g
A、straight-line method9 t( C# B. T( L9 m
B、equity method
7 r; h$ q4 D! }) X7 V  R$ e: n7 y( p. BC、liability method
6 k) i6 t, {  u/ }+ j0 F2 G% VD、interest method- Y: I- x, u" G' U
E、the cost method" R- i2 o( I& i# N% c; S: k: _
正确资料:,E
& z  L" ~, U+ [3 }! |+ r0 r. p7 \! v, c

/ {' I, j+ k" R2 D8 ~' H$ g+ z第20题,Current assets include(  )* T" z/ M" y6 @& D
A、intangible assets4 `6 M) E2 h3 ]5 K' F. w
B、cash" x# A) |  T; v% m% p' U
C、receivables( g+ f. m! b5 B! ]* _8 \
D、short-term investments
/ l, M: t9 d2 x7 n) v9 _+ _2 ~E、inventories# K( Y  N: H& ^% L" k( \( K- b
F、property, plant and equipment
, D9 I1 x5 s9 Z5 r* h正确资料:,C,D0 [% [7 E7 i% q) q6 c" |7 Z

# z: A; @/ ?& e/ `3 b4 I* v4 K  [, V) L7 L
第21题,All of the following below are needed for the calculation of depreciation (  )
6 Q0 c; r2 H1 t/ [. P# p) W# z8 oA、fare value2 Z- b8 [, [0 E7 [
B、cost% Y$ Z+ D- p, l# h& K- i
C、sales price
' o/ |* W& w- ~: |D、residual value6 T8 W/ j1 k& Q2 R; m* s
E、estimated life
% |! p5 }# r  P; O2 f正确资料:,D,E
; z, [8 d, Z% e
- q* \6 M6 ~9 G, z8 B7 h# Y( V; i
0 O8 _! ]6 c# o第22题,The primary advantages of a corporation include(  ). [( s% }" T) S+ [2 P. [0 P
A、separate legal entity4 Y4 f$ B# H4 O& f; A
B、limited liability
) M5 r7 B6 g: e& C2 C3 oC、ease of ownership transfer, L# J- P7 j9 O0 J! g9 }' j& \
D、continuity of life
5 N& O# ~" ^+ `& c% {% vE、ease of capital accumulation8 `6 r  X$ x: z2 Q& M
正确资料:,B,C,D,E
# D- f" X$ E, P2 w# ~3 [. Z2 K
6 M& m5 m3 U+ ~% t. d0 C( E) ]& J' v6 `) I! D3 W* q# J( z( C5 v
第23题,Current liabilities include(  )
: |5 i+ _6 o' ?A、accounts payable
! P+ h5 c7 d1 }" K$ X7 @$ HB、short-term notes payable
% `2 M+ D6 v$ @9 F' B+ o% T" fC、wages payable/ F' r9 u# G3 O
D、taxes payable
/ @# \3 q+ c5 E8 R9 O  A& L3 ZE、bonds payable0 @1 T+ u( y& u0 E( @) U3 K
正确资料:,B,C,D
0 N6 W# m7 K4 K" ?# t7 c. V+ Q6 |

: h- y' F0 J! D. d: i9 ^第24题,Which of the following groups of accounts have a normal credit balance?
2 {' _0 h) z' SA、assets, expenses
1 ?- ?+ X$ T# g& @1 S- X" }/ w8 uB、revenues, capital- i: M& A2 T" _; j( v3 h
C、capital, liabilities9 v/ w! P* ?7 U- _3 l) h
D、liabilities, expenses
3 R: `/ M0 H. w! Y; RE、assets, revenues
  r: Z- j: J+ }7 X  T正确资料:,C
$ [7 E* F% T8 M1 l* {/ C( G/ u; Z0 f) q

4 u( f/ U; X* p$ e* Z/ M  @$ `' E第25题,Which of the items below are business organization form?(       ): i) a# x; k  O6 _& e7 l% f3 d, q9 h
A、entrepreneurship
% ]; C- B) F: ^5 i' C+ I- WB、proprietorship2 t/ B1 n: X/ Q/ d0 B& ?
C、partnership
+ `( L# L9 P& j& }# RD、corporation3 b* A0 K- h( Y! \
E、owners
7 b0 m& s2 G$ L4 {, z8 g) K# f5 ~正确资料:,C,D- u/ x0 b, P, j& Q5 i6 \0 }- Z1 L

& ]' I6 }# i* c9 q4 i3 i- u2 e( _
0 y* K; ?0 T/ z1 t& f  L第26题,When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.. S, |# B  ]  b& u# {9 K8 x
A、错误
* B& @- Y+ {* }# E: G/ \/ AB、正确% ]9 i) i& j( |4 p, m- N
正确资料:
  x; G' b2 C1 V' d* H7 N9 s2 h; a3 g, Z/ g. f3 H
- v9 {/ x) g  t3 L1 f5 v# I) ?
第27题,The prices of bonds are quoted as a percentage of the bonds' market value.
4 d& i" {7 L3 HA、错误$ `1 R0 _; a- g2 w, g
B、正确% t! j. m+ a8 g: q4 W
正确资料:
3 {9 W/ I$ T* F
# p: o8 X4 b# H. P4 h& H2 t4 y( \6 [! v  ~3 _. n9 f
第28题,Dividends in arrears are liabilities of the corporation.
3 S2 q5 Y# {8 @, B. A3 CT、对
% }( T, ~9 t8 y  j& g+ JF、错: U/ T1 w$ D' N% A
正确资料:F
; l: \7 F. h+ _  V9 W' ]$ Z: N- h/ z! f2 _; }

' y) ^( b6 T1 x7 E第29题,A corporation is a business that is legally separate and distinct from its owners.% Z  p. v/ Q8 ^
A、错误; L# d2 h* |2 h- l- P, Y9 Y
B、正确
% W' p% Y8 v/ v+ a8 D正确资料:) t; w+ Y' ]7 K+ r
  {( L+ O' b5 g6 d! B& M
2 [( P# |" S% ^  d6 ^
第30题,Recognition is the process of incorporating in the balance sheet or income statement an item that meet the definition of an element and satisfies the recognition criteria., ~1 i5 M# P. j1 S! n) e
A、错误
' n5 v, p! e" H2 {( p- L. R7 lB、正确* e# W" ]6 P7 A4 @& S2 [
正确资料:2 i3 c! }' |$ }+ x' ^" K

/ }* ?9 Z$ u2 |# S. d/ q$ f' U' [8 ~5 v0 S1 q1 h7 h
第31题,When using the FIFO inventory costing method, the most recent costs are assigned to the cost of goods sold.
; T: M5 w$ O7 @T、对$ i0 F+ g; O9 T2 }5 B
F、错
; N  ^, ~/ V. c* J* l9 O! V正确资料:F
3 k$ Q6 i8 H  S6 e& `$ n
. F# K& @8 X: R/ h+ X
: M% n) g- H5 @2 Y2 Q# @% }第32题,During inflationary periods, the use of the LIFO method of costing inventory will result in a greater amount of net income than would result from the use of the FIFO method.
$ n8 j( @3 d; ]' d* @1 VT、对4 m, Q2 `+ n9 t% h) ?+ t( J! x% n
F、错# H- }* G$ A7 m: Q8 F+ y
正确资料:F5 h; G" I6 k  _# d3 H5 W8 A
) J" p3 D3 f2 P

# A0 p! t$ F9 {- I第33题,Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.
) K$ D3 b' `6 s& ]! ^; ]0 a9 DA、错误
9 \$ x2 I- h6 xB、正确8 u: X2 l7 `6 R
正确资料:# s& R( O0 c* u+ G6 ?
$ b0 k5 O1 z3 w2 G! D

  x5 \$ l& ~# g5 H第34题,The matching concept requires expenses be recorded in the same period that the related revenue is recorded.
% [: k, i9 T( ~& e& xT、对6 m/ s8 N# m% N' u9 [
F、错
, n5 _, P# p4 A2 n. h正确资料:T
! H& f) U5 R( W% ]6 ?4 ?3 X% q5 |. S' J

+ z4 t  {$ p3 C" T( v8 e第35题,Liability accounts are increased by debits.
& C1 h. h- R4 h3 _# x7 w  kT、对
% {5 W9 t+ E, Z/ K0 A; rF、错% ?  b' |/ h+ v" g8 g  o+ ]
正确资料:F
6 b2 i) L2 G# u' F" ^0 K
- ?) r( E) i; W6 C% y4 r9 I6 W$ {$ j
第36题,英译汉(1)Double-Declining-Balance Method(2)Intangible assets( t9 L" i& }+ A& c# S* G) X
正确资料:: V- q0 T) R6 E* y) I7 J2 ^
1 W' X- @5 r: _8 s+ e5 F

8 I0 G, h. Y4 Z! S, I9 l第37题,汉译英:(1)股票股利(2)银行余额调节表7 H4 A; Q' I+ h, e# n6 A
正确资料:5 y# A( x0 }* w/ @( X$ r+ V
. t9 r' _, h9 N  x6 E, ]
( a- t- C* W- O/ Y$ C9 L7 K& s
第38题,英译汉(3)Accounting equation(4)Available-for-Sale Securities8 A, d* l9 ~6 x* O* R
正确资料:
/ T( q7 t7 V5 ]! G, C3 e/ J/ T2 k7 Z- V* O6 T# ~. b
4 M+ W$ ~: x$ }9 r
第39题,汉译英:(3)现金流量表 (4)公允价值
5 m+ `; z8 I) a4 E0 m正确资料:
; @. |9 y$ g( P4 K5 c7 c
* O( `) ~  D( \/ O# Q
+ k3 Y: ?, G% Z8 K, f" W第40题,汉译英:(5)应计制会计(6)纵向分析
8 r# P0 D6 Q7 l* z正确资料:2 m4 E, x' q% c* x8 r
! }8 v) K3 @2 Y' d) l7 z# ^

( Y" r1 l* Q  v4 L( C  i第41题,英译汉(5)Double-entry system(6)Quick Ratio
& ]; n& H+ I+ D9 N. W1 T4 @; n正确资料:
9 e; P7 ]: i4 l% y! K0 X  O2 }) g" X) x" l3 f, \

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+ g- N0 Q& z* H9 Q7 Q: s
3 U! `+ a* s- o, _" a5 o8 @7 q: O$ G  N) w7 w5 ?1 a

% S5 Z) V4 y5 O7 q* y& G. k& E4 {* S* H3 r/ s  D

2 p2 Q( K/ A8 i
5 c6 L7 j4 m. F8 G2 I2 s3 ~- @% d* A2 g* k! u3 J) g2 W" C

+ o' B# a; ?* \. A& g, g" w4 E  y2 ]9 B& w# S) i( m! e
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奥鹏作业答案,奥鹏在线作业答案
发表于 2020-3-27 18:07:05 | 显示全部楼层
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发表于 2020-3-27 18:53:32 | 显示全部楼层
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发表于 2020-3-27 19:15:44 | 显示全部楼层
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