[南开大学]20春学期《会计专业英语》在线作业-1（资料100分）

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资料来源：谋学网（www.mouxue.com）-[南开大学]20春学期（1709、1803、1809、1903、1909、2003）《会计专业英语》在线作业
% c, i6 v: e! t$ B9 c+ x$ u试卷总分:100    得分:100
第1题,The cost of a product warranty should be included as an expense in the (  )
A、period the cash is collected for a product sold on account
B、future period when the cost of repairing the product is paid
) [! N$ p) O% B) x0 x' QC、period of the sale of the product
D、future period when the product is repaired or replaced
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% |6 S, E8 J+ B" U第2题,Current liabilities are（  ）
& B' ^- ^, F! I% s# h- s' d4 }A、due, but not receivable for more than one year
B、due, but not payable for more than one year
5 r, d* r9 H3 U1 UC、due and receivable within one year
. Z' }( \' a  m( i0 b# kD、due and payable within one year
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. J& g; E% @4 b3 O" s! I: i5 a第3题,The measurement bases exclude(  )
A、Historical cost
" `9 C( ~& C/ W/ VB、Current cost
C、Sale price
/ d+ N" p- Z: Q9 E' S9 xD、Present value
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  L* u9 O4 f7 G* M% o9 X7 ^0 {第4题,For accounting purposes, the business entity should be considered separate from its owners if the entity is(  )
" P7 j4 I$ [( r# f; s$ |0 x% k3 fA、a corporation
; B3 C  `# s4 v. m$ Z5 K+ u' uB、a proprietorship
1 s4 C  ~8 ~, W% U# l+ FC、a partnership
3 N: B+ r' r% Y5 ED、all of the above
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  o$ p, K, N8 b1 l, p! F) S" C7 G资料来源：谋学网（www.mouxue.com）,During a period of falling prices, which of the following inventory methods generally results in the lowest balance sheet amount for inventory. (  )
" i) O+ p2 s- c  h" qA、average method
B、LIFO method
. h7 T! \$ T# M7 q4 w& rC、FIFO method
D、can not tell without more information
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9 y. {' Y: M2 o1 D第6题,The assets and liabilities of the company are $128,000 and $84,000, respectively.  Owner's equity should equal
A、$212,000
! [3 b) c9 H: e" OB、$44,000
( L% x7 X- `5 k3 E1 M! l% m$ EC、$128,000
D、$84,000
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) \& p, _& F& M/ D: I8 e% W第7题,Which of the following entries records the acquisition of office supplies on account?
A、Office Supplies, debit; Cash, credit
B、Cash, debit; Office Supplies, credit
  E6 f8 R( b: B" U& v# H+ p' f& OC、Office Supplies, debit; Accounts Payable, credit
D、Accounts Receivable, debit; Office Supplies, credit
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6 E1 r0 K0 \. Q+ I* e  p第8题,The price at which a stock can be sold depends upon a number of factors.  Which statement below is not one of those factors?(  )
A、the financial condition, earnings record, and dividend record of the corporation
B、investor expectations of the corporation's earning power
7 g5 }% r/ H/ x  `+ t# [0 VC、how high the par value
) O$ `; L) o( r6 Z- cD、general business and economic conditions and prospects
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) S( |: z2 Y4 d% e6 w2 C$ W第9题,Which of the following groups are considered to be internal users of accounting information?
+ A$ W* u' P! l" R& F4 M6 DA、Employees and customers
% o2 Z0 r# v! P5 PB、Customers and vendors
C、Employees and managers
D、Government and banks
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  t5 B# q7 }: |! T资料来源：谋学网（www.mouxue.com）,The two most common specialized fields of accounting in practice are(  )
6 t2 w: s' p" ~+ n5 l! ]7 Z0 xA、forensic accounting and financial accounting
B、managerial accounting and financial accounting
C、managerial accounting and environmental accounting
D、financial accounting and tax accounting systems
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9 g9 T7 K* G" N2 y5 l第11题,Under which method of cost flows is the inventory assumed to be composed of the most recent costs?
3 N7 H8 g; ?! R6 a: |& w0 u9 pA、average cost
' G' o( ]! g: R+ XB、last-in, first-out
! \& {3 @9 H0 I6 yC、first-in, first-out
; W% x3 |: C( b) |9 `2 ED、weighted average
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+ d2 X9 M9 Z5 o& z( F5 O+ T资料来源：谋学网（www.mouxue.com）,When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are
! _3 K, P+ J  E" q5 O8 YA、convertible bonds
B、unsecured bonds
C、debenture bonds
  i- @2 c- s0 X8 ]) N$ fD、callable bonds
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第13题,The journal entry a company uses to record the estimated accrued product warranty liability is （  ）
/ y+ G0 \3 X- I( @0 s9 BA、debit Product Warranty Expense; credit Product Warranty Payable
6 m* h5 `6 a2 o$ E0 R; W8 \; I: SB、debit Product Warranty Payable; credit Cash
C、debit Product Warranty Expense; credit Cash
D、debit Product Warranty Payable; credit Product Warranty Expense
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. y4 ~; P' p) C+ W2 l# B第14题,All of the following below are needed for the calculation of depreciation except(  )
& n) s; b" F& U* k# c, ]A、cost
( [$ d. }* w% t* d, V( yB、residual value
C、estimated life
# x$ F3 ^7 w% f- U/ ~D、book value
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资料来源：谋学网（www.mouxue.com）,All of the following occur with a double-entry accounting system except:
$ s: E' B) |# s, P) a. b6 {% RA、The accounting equation remains in balance.
B、Each business transaction will have only two entries.
C、Every transaction affects at least two accounts
D、The sum of all debits is always equal to the sum of all credits in each journal entry.
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/ }, ^4 Q  V/ c- r$ Z第16题,Cash equivalents(  )
A、are illegal in some company
4 j+ l) v% x7 k7 ^  oB、will be converted to cash within two years
C、will be converted to cash within 90 days
, C0 W6 J4 w% S) B( H2 UD、will be converted to cash within 120 days
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8 d' V- L& x6 {4 h第17题,The accounting equation may be expressed as（  ）
A、Assets = Equities - Liabilities
8 r8 F% g6 \1 Z: {* H5 LB、Assets + Liabilities = Owner's Equity
C、Assets = Revenues less Liabilities
, y) i1 O& ^9 `D、Assets - Liabilities = Owner's Equity
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4 t% u& |: }  X$ k8 ]8 E第18题,Current liabilities are(  )
A、due, but not receivable for more than one year
B、due, but not payable for more than one year
; v6 w- v6 h" O4 f- S% K+ o1 R0 T6 E  BC、due and receivable within one year
1 v/ _! @1 n2 M/ f- wD、due and payable within one year
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: d9 E; |* G% ]2 B. ^' y! n第19题,The interest rate specified in the bond indenture is called the (  )
A、discount rate
6 A" ]0 l9 H5 b* oB、contract rate
C、market rate
1 V8 o0 e) k6 |8 @D、effective rate
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& @3 w* Y- n0 y$ K3 b资料来源：谋学网（www.mouxue.com）,The percentage analysis of increases and decreases in individual items in comparative financial statements is called ( )
) q. N$ R( r5 A* u2 P) X/ SA、vertical analysis
7 \! [) N: j. w9 f0 @B、solvency analysis
! S, \/ \, l- G- q" g- Z. B7 YC、profitability analysis
2 m/ d6 f0 p  Q- X) M/ FD、horizontal analysis
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第21题,The relationship of each asset item as a percent of total assets is an example of vertical analysis.
T、对
$ E- ?# x( {8 k% vF、错
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' V( K) I7 d8 @0 T8 l第22题,Allowance for Doubtful Accounts is a liability account.
" l+ |& Z2 m5 c2 U6 g: ~. LA、错误
5 z& R: a. {8 v% B+ @: NB、正确
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第23题,During deflationary periods, the use of the LIFO method of costing inventory will result in a lower amount of current assets than would result from the use of the FIFO method.
+ t5 i' z) R2 YA、错误
  `6 ]: |6 H- ]7 c/ U/ WB、正确
正确资料:F

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第24题,Available-for-sale securities are securities that management expects to sell in the future, but are not actively traded for profit.
6 b* d* j. `1 L' I& p" _T、对
F、错
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) r/ n; E/ Z( i5 ]7 v资料来源：谋学网（www.mouxue.com）,Accounting is a service that provides many different users with financial information to make economic decisions.
2 x$ o  ?8 y# Q6 v. j4 nT、对
' Z) P6 l8 Y* B4 ]. ?F、错
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0 f4 f7 L3 q- }0 V. `7 Y; ?第26题,An income statement is a summary of the revenues and expenses of a business as of a specific date.
. g' f8 L& y2 QT、对
6 d' |* p% `# cF、错
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3 H5 M0 F$ j& L& w0 s第27题,The cost of new equipment is called a revenue expenditure because it will help generate revenues in the future.
A、错误
, u. [' @, P: nB、正确
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( ~1 s1 x; i( n1 ?# \7 G6 N第28题,The day on which the board of directors of the corporation distributes a dividend is called the declaration date.
T、对
F、错
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& K8 ~% J* u; ?. C0 n第29题,During the closing process, some balance sheet accounts are closed and end the period with a zero balance.
1 ^9 u4 S- z6 I; Y; U, H( B$ ^T、对
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资料来源：谋学网（www.mouxue.com）,Intangible assets differ from property, plant and equipment assets in that they lack physical substance.
A、错误
B、正确
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第31题,The equity method is usually more appropriate for accounting for investments where the purchaser does not have significant influence over the investee.
T、对
7 {2 b% o! d# c+ p  S- E: |& FF、错
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第32题,Accounting is a service that provides many different users with financial information to make economic decisions.
  ?. v* Z) u: U: N# AA、错误
4 }% g8 p% Z  f* e) }- vB、正确
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+ x2 O/ d% w+ `) @5 W第33题,Dividends in arrears are liabilities of the corporation.
T、对
F、错
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第34题,Managerial accounting is primarily concerned with the recording and reporting of economic data and activities of an entity for use by owners, creditors, governmental agencies, and the public.
* Y$ S0 E! j$ ]. s$ R. X; A7 ?3 xT、对
F、错
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第35题,Information is material if its omission or misstatement could influence the economic decisions of users.
A、错误
B、正确
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( a' j+ ]! q/ n2 ~( v$ ^第36题,During deflationary periods, the use of the LIFO method of costing inventory will result in a lower amount of current assets than would result from the use of the FIFO method.
T、对
* c" g0 X( D% K" v0 _( mF、错
正确资料:F


# ~' j6 b7 h8 r- f6 ^9 S( {' Q第37题,If ending inventory for the year is overstated, owner's equity reported on the balance sheet at the end of the year is understated.
* m/ i5 ?( l1 S3 i0 J& kT、对
' S" t/ q4 y4 U3 X) F: u* j& xF、错
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. d( `3 C) J8 Z* j' Z第38题,When old equipment is traded in for a new equipment, the difference between the list price and the trade in allowance is called boot.
3 m+ N! b8 c- TA、错误
B、正确
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第39题,The amortization of a premium on bonds payable decreases bond interest expense.
T、对
F、错
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5 a  u+ Z. u! {6 f第40题,When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.
T、对
2 y2 O9 F2 u( h2 l9 BF、错
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第41题,Bondholders are creditors of the issuing corporation.
T、对
; r3 p# U7 C( x0 E5 B1 a2 xF、错
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第42题,The allowance for doubtful accounts is similar to accumulated depreciation in that the account represents the total of all accounts written-off since the beginning year.
T、对
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第43题,The accrual basis of accounting requires revenue be recorded when cash is received from customers.
, Y1 U% F: D' F1 p  ~9 tT、对
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第44题,When a stock dividend is declared, it becomes a liability
A、错误
B、正确
正确资料:F


第45题,The main reason that the bank statement cash balance and the depositor's cash balance do not initially balance is due to timing differences.
T、对
" g' a( p3 E- C) R" _F、错
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第46题,The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.
: t4 G* |+ V' E* c9 cA、错误
; Z$ J0 E2 V% r% S/ Q4 h0 @9 ?$ q% lB、正确
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第47题,During inflationary periods, the use of the FIFO method of costing inventory will result in a greater amount of net income than would result from the use of the LIFO cost method.
T、对
F、错
更多资料下载：谋学网（www.mouxue.com）
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9 H* ~" H  y  O0 s/ I第48题,The double-entry accounting system records each transaction twice.
A、错误
; h8 m, C7 {  oB、正确
正确资料:

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第49题,Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.
A、错误
B、正确
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, z  V7 g+ d. b资料来源：谋学网（www.mouxue.com）,The declining-balance method is an accelerated depreciation method.
" S+ u7 e3 P( E% _: oT、对
6 O) o- B" R" V- \; bF、错
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