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17秋学期《会计专业英语》在线作业
% n0 R# d$ @: n3 U3 ?& Z X试卷总分:100 得分:1004 k1 {. F! U( H; ?. g
一、 单选题 (共 20 道试题,共 40 分)
/ O* b j6 d* b# ^9 a [0 f1. The journal entry a company uses to record the estimated accrued product warranty liability is （ ）
- X/ I/ v6 Y" f! }8 gA. debit Product Warranty Expense; credit Product Warranty Payable
& D8 H; D9 a+ }1 S% ~5 _; O( B3 VB. debit Product Warranty Payable; credit Cash+ F H# ]( j1 x t4 D Y
C. debit Product Warranty Expense; credit Cash
( d k, G7 p4 S3 DD. debit Product Warranty Payable; credit Product Warranty Expense
$ A& e/ m. |3 Z" L. O 满分：2 分# A6 S' E8 x: S
正确资料:A# \) B3 r1 Z. B2 l6 o
8 o$ H2 n+ j% c4 Z1 L5 x7 p7 R4 @; Z" U: N0 R& l, M* N- S1 m
2. Under which method of cost flows is the inventory assumed to be composed of the most recent costs?2 C& ]1 h3 L, j \ D6 D; ~
A. average cost
. m' z6 M; b5 Q4 T; F* y( gB. last-in, first-out" i9 r9 I- _* x
C. first-in, first-out
3 G/ f ?9 V# I% ]D. weighted average
h- o6 k9 R$ n 满分：2 分+ n/ S& `# D% O S1 N4 B+ Z) ^
正确资料:C
, ]: h5 J: J+ g9 t- P8 }0 Z& M0 ^4 }- s; x/ ^! \' y* ]9 _/ c
6 z# Y) x2 K7 v6 C4 f7 T3. All of the following below are needed for the calculation of depreciation except（ ）
' U( x9 U3 s6 U* }0 TA. cost. ~8 f. W: ~% K0 N: ?: u8 Y
B. residual value
9 s% S6 ^6 T' f6 E& p: ?3 YC. estimated life
+ D. ], ^" X. K3 T9 ^1 e* t, A* q# iD. book value" _% U$ G9 V2 Q F: c6 g7 o
满分：2 分: V; ?9 H! h3 B, |' b! b# J
正确资料 2 d, T5 L1 ]2 F* h0 |! ^" {
; P8 V, I, U5 N: a
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4. The liability for a dividend is recorded on which of the following dates?. l l, Z- v; g; Q: v
A. the date of record6 k3 Z3 s; P6 U, T F$ y; i
B. the date of payment2 i& R' j% ~& ?, ]/ |
C. the date of announcement& K0 U6 `+ ^7 h |
D. the date of declaration
" J+ |7 m# E# B) { R8 B5 P7 } 满分：2 分
, r: z. i9 c9 h' A4 G正确资料
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/ B E z- ^: @! x5. Debts owed by a business are referred to as（ ）
. q% W( ^" a# c l; l; c# u1 tA. accounts receivables2 ^' W v2 r7 y. C4 b
B. equities6 B, n9 J8 s9 x+ ^7 K/ A
C. owner’s equity
4 v1 W6 h* R6 m1 h- uD. liabilities
) \& v. R, K$ M* r* z- u4 ` 满分：2 分
9 G$ V& c6 ^" ^3 P正确资料
1 w7 v& z1 K) O; @* n6 }. v$ A& t1 V
/ G% r+ s; p: T+ D6. The inventory method that assigns the most recent costs to cost of good sold is, \- n6 n' D+ h9 _* Q5 Q9 b
A. FIFO
3 K& ^" l3 H i# _( S( a8 P2 }B. LIFO
/ s3 s8 f6 D7 Y2 G- {3 @4 |4 aC. average
+ l7 o/ J D b! e. _D. specific identification
" Q7 k0 V' Q3 g$ ?: k% W 满分：2 分/ Z- v7 T% P' s/ a# @
正确资料:B
, h ~. B2 {& n/ Z" y
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7. Which of the following is not included in the computation of the quick ratio?( a" a L5 V5 v$ Q# u7 x
A. inventory' b8 D" s% Q" d9 |- x
B. marketable securities
! v$ }. L, e6 R1 ^, hC. accounts receivable
7 I" R% x* K9 |* }9 N) PD. cash
9 ?! U" z' Y7 x 满分：2 分
' O5 O. m2 e$ _正确资料:A/ }1 k( r5 e& @) n1 b( m
' @+ \& N" R3 `7 |8 G) E2 G- t1 u7 C% k( F- `9 E! b! d) g" a
8. A characteristic of a fixed asset is that it is （ ）$ T, ]# u! \# R) y' H; C; `
A. intangible
\; B0 w3 d+ G6 sB. used in the operations of a business
- u& P. |5 H- r# ^7 @! Z* pC. held for sale in the ordinary course of the business
# ?3 a0 u" Q/ ^! Y0 h+ r8 ^D. none of the above9 A8 k. o! d( y! {9 _6 z5 U7 F: \2 g: K' a
满分：2 分! ]0 p, A. |+ f. l: j9 ]
正确资料:B( A) G2 U- }5 x. u' U- ]
/ x1 j' A6 B8 Q7 J5 G$ A F! H `' F+ C$ v ]6 O7 [! w- [
9. Which of the following financial statements reports information as of a specific date?
9 I5 W0 k |) S$ A* F9 d) G5 |* eA. income statement
) h7 K! g! v& GB. statement of owner's equity
; q2 J2 w# y" y" K# |4 }C. statement of cash flows O4 P+ |5 L! R3 O
D. balance sheet$ h2 k$ J2 Y+ f, Q2 B. c7 m
满分：2 分0 M1 o2 t! I/ J# g
正确资料
4 g3 H. _5 k8 I6 }. f& L: r6 O y$ g
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- C0 P/ j4 L! L& [, D3 s( w7 U& Y* F10. A bank reconciliation should be prepared periodically because （ ）( s: f, _: p; I( K/ Z1 c' U
A. the depositor's records and the bank's records are in agreement* U9 O- W$ @% G! \: A
B. the bank has not recorded all of its transactions
* j8 s- E0 S8 S6 D, yC. any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be
3 d ?8 V$ a/ G' a/ u0 ] 满分：2 分4 R! Y' f+ |8 s; R0 T- j" [4 d
正确资料:C0 r& z& p9 g3 y9 Z
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