[南开大学]《会计专业英语》20春期末考核（参考资料）

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资料来源：谋学网（www.mouxue.com）-[南开大学]《会计专业英语》20春期末考核
5 l7 {" }$ Y. t& b+ u. t; b试卷总分:100    得分:100
第1题,Using accrual accounting, expenses are recorded and reported only（   ）
A、when they are incurred, whether or not cash is paid
$ G3 b% E( p  `0 [, f+ ^B、when they are incurred and paid at the same time
C、if they are paid before they are incurred
& n7 \. O( O' T2 H8 n# p* }2 |( M7 F& iD、if they are paid after they are incurred
正确资料:

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/ B. W5 M6 z. B* C. m第2题,Notes may be issued (  )
A、when assets are purchased
0 x0 m7 B! q$ p2 L+ f! @% XB、to creditor's to temporarily satisfy an account payable created earlier
- m+ k% y! G; a; ?' ]C、when borrowing money
. H' m/ Z' s! [2 ?, }8 w' ~* mD、all of the above
正确资料:


第3题,A capital expenditure results in a debit to (  )
A、an expense account
& P  k! m* \( j5 P+ d; g; k3 yB、a capital account
4 t' r9 {2 |: t& h5 E% t) k2 OC、a liability account
D、an asset account
正确资料:
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第4题,Which of the following should not be considered cash by an accountant?
A、coins
- L* B! [7 o" S1 V5 [$ z% ^2 AB、bank checking accounts
- u8 p9 a+ Y. }9 b0 I3 |C、postage stamps
1 ?& U) \( E1 D' f* _D、Petty cash funds
正确资料:
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7 f$ f6 ]7 ~& G( q1 ^1 W; Z. E4 f资料来源：谋学网（www.mouxue.com）,Current liabilities are(  )
3 q! t! Z" r% h2 B0 `1 TA、due, but not receivable for more than one year
, t8 z& C+ U& B6 ^  }2 QB、due, but not payable for more than one year
& |8 }1 p' j$ C4 E7 P* k% TC、due and receivable within one year
D、due and payable within one year
正确资料:


- O/ k% h) a8 Z, Q' h* _第6题,The excess of issue price over par of common stock is termed a(n) （  ）
% M/ v+ Z" [- A$ v+ j% {9 RA、discount
B、income
C、deficit
D、premium
$ L( G" E# G" Y' B) _0 i8 h正确资料:


第7题,All of the following below are needed for the calculation of depreciation except(  )
  w' t' f3 [6 B- W+ A" B! YA、cost
B、residual value
8 F' j+ n* a" [; S  l) hC、estimated life
3 \4 o7 W2 m; k& \6 W, u: @' wD、book value
9 C9 S) ~$ \, U+ r7 @# O5 q正确资料:
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  s+ N* ^4 o; b/ g5 h$ r第8题,In the accounting cycle, the last step is（  ）
A、preparing the financial statements
B、journalizing and posting the adjusting entries
* W. K& Z# Y2 w: m+ ~/ N: @+ ~C、preparing a post-closing trial balance
* W% L7 C) u- U, H; ^+ ^* W7 S: x: XD、journalizing and posting the closing entries
正确资料:
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第9题,Stockholders' equity （  ）
A、is usually equal to cash on hand
9 T- R; z; a- m5 oB、includes paid-in capital and liabilities
C、includes retained earnings and paid-in capital
# Z( T2 m  r0 H" c' P- t: dD、is shown on the income statement
! v) `, r, i; _6 f  U( ^$ ^正确资料:

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7 j0 j; ~3 h, D1 N资料来源：谋学网（www.mouxue.com）,Financial reports are used by（   ）
; f- R1 M0 O6 X. f! Q" {4 G9 yA、management
B、creditors
- W9 E, V7 c  b. k, q4 pC、investors
D、all of the above
正确资料:

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第11题,Which of the following financial statements reports information as of a specific date?
" X: O0 i, S, h4 z% M" m1 pA、income statement
* w' m7 t! J* c  R- @7 \9 g( q8 \, JB、statement of owner's equity
C、statement of cash flows
D、balance sheet
正确资料:
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+ ?1 V7 X6 B- A, D3 ?资料来源：谋学网（www.mouxue.com）,Low Company owns 40% of the voting stock of High Corporation and uses the equity method in recording this investment.  High Corporation reported a $10,000 net loss.  Low Corporation's entry would include a (  )
2 m. S! u$ I& f3 a6 u8 M4 oA、Debit to the investment account for $10,000
* h" w5 q. Y2 u0 L) _" K% }4 EB、Debit to the investment account for $4,000
: f. E8 K6 V9 J) R6 Y4 {C、Credit to the investment account for $4,000
& z( R* R2 ?$ b/ \9 k# \D、Debit to a loss account for $4,000
正确资料:
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0 h7 b0 T$ `: V1 U9 d4 M* k9 S! o, ^第13题,The two methods of accounting for investments in stock are the cost method and the （  ）
A、straight-line method
B、equity method
C、liability method
D、interest method
正确资料:
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* Q3 w4 Y/ _; w8 y  w: h第14题,Expenses are reported on the(   )
9 D& F4 _$ k2 S2 H- b- e$ g( LA、income statement
- g7 {$ J+ z1 j! h" P# @% pB、statement of owner's equity
C、statement of cash flows
D、balance sheet
7 X  ?  v' {+ f$ [: g6 ^正确资料:
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( y# z1 m) k2 @资料来源：谋学网（www.mouxue.com）,The cost method of accounting for stock(  )
A、recognizes dividends as income
B、is only appropriate as part of a consolidation
# p5 P& c1 t! }5 P) d6 b3 gC、requires the investment be increased by the reported net income of the investee
D、requires the investment be decreased by the reported net income of the investee
正确资料:


第16题,Current liabilities include(  )
2 H% \9 R( q8 I$ \A、accounts payable
% U7 a. A( n. F  A0 LB、short-term notes payable
C、wages payable
* T2 o) Z4 j1 _" w( G: zD、taxes payable
E、bonds payable
正确资料:,B,C,D
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% ^7 ]1 m* N$ C3 E( x第17题,Which of the following should be considered cash by an accountant?
6 d' P1 @" H7 Z- E3 W" \A、coins
B、bank checking accounts
C、postage stamps
) `% d" t9 {2 k( A& Q- zD、Petty cash funds
E、IOU（I owe you)
  T# E* Q, M+ T! J9 x# c正确资料:,B,D
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$ i8 p2 m1 H" t: C8 z第18题,Trade Discounts  (    )
A、reductions from the list price
B、not recognized in the accounting records
$ Y* P5 B/ D0 [0 @. cC、customers are billed net of discounts
2 M8 m3 k" {5 b2 q4 AD、gross method vs.  net method
: a3 s# a  M/ i: cE、same as cash discount
正确资料:,B,C
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& `6 H, @+ z7 |/ C; i+ H第19题,Accrual Basis of Accounting (    )
4 m( @9 A2 J! S' M  g0 q8 QA、revenue reported when earned
8 X2 V- C( f& U. A0 L, \B、revenue reported when cash is received
C、expense reported when incurred
. ]% w2 G9 ^% d! m! Z% v0 bD、properly matches revenues and expenses in determining net income
7 p  q3 ?  n0 t. q1 XE、requires adjusting entries at end of period
正确资料:,C,D,E
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) N) F/ S, N% l0 Q6 x( `+ M资料来源：谋学网（www.mouxue.com）,The term "inventory" indicates (  )
A、merchandise held for sale in the normal course of business
7 ^- B' u5 V7 S3 f8 e: fB、materials in the process of production or held for production
C、supplies
4 r. r8 w( ~1 _9 GD、fixed assets
E、patents
正确资料:,B

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6 V& V8 j3 C+ Y% }0 K" `- ~: r第21题,Accruals fall into two categories, they are (     )
A、prepaid expense
( h: ^# s$ V! X9 {& x# XB、unearned revenue
C、accrued expenses
+ C. I$ F3 x/ ?9 P2 o1 k3 oD、accrued revenues
E、deferred revenue
' O/ E1 j5 L$ L  O$ u正确资料:,D

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第22题,Merchandise inventory at the end of the year is overstated. Which of the following statements correctly states the effect of the error?
A、cost of merchandise sold is overstated
& n4 q, a! N5 V* o$ Y# }B、owner's equity is overstated
C、net income is understated
D、gross profit is understated
E、net income is overstated
正确资料:,E
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第23题,Notes may be issued (  )
4 e/ g5 \* x* W" JA、when fixed assets are purchased
; [: n5 K' y7 j5 @B、to creditor's to temporarily satisfy an account payable created earlier
C、when available-for-sale securities are sold
5 S5 o( `7 W1 I1 LD、when borrowing money
# E9 e' X) ~! A- }, P. c5 QE、pay cash dividends
, G5 {. e4 {! N5 Q1 p正确资料:,B,D


第24题,Current assets include(  )
% C% P5 J! e, @: P7 S4 z. Q+ m; }A、intangible assets
/ i9 C  t2 z& |$ D6 K+ D5 WB、cash
- D  J  F- E) `' FC、receivables
2 Q5 J/ r8 J9 H8 o& T$ Q8 ^- C, `2 x+ dD、short-term investments
2 h( R) I' L$ }* M2 p/ FE、inventories
F、property, plant and equipment
正确资料:,C,D
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资料来源：谋学网（www.mouxue.com）,The primary purpose of a stock split include  (  )
/ g% V4 s1 _8 q+ U1 f0 BA、increase paid-in capital
$ ~7 x+ ]+ P9 F) i" Y4 aB、reduce the market price of the stock per share
C、reduce earnings per share
: t# i3 \9 v1 G9 X1 q2 v) P4 cD、to increase the number of shares outstanding
! a2 _9 q$ B. \$ P) \% ME、increase the market activity of the shares
8 R5 ]& O' \: m. U: Q6 h正确资料:,C,D,E
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第26题,The double-entry accounting system records each transaction twice.
4 k# e6 h$ u- s4 WT、对
F、错
5 |9 t% y% r; F. i正确资料:F

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4 Y$ j4 B! }- w第27题,In establishing a petty cash fund, a check is written for the amount of the fund and is recorded as a debit to Accounts Payable and a credit to Petty Cash.
A、错误
B、正确
正确资料:
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第28题,If the bondholder has the right to exchange a bond for shares of common stock, the bond is called a convertible bond.
5 F1 R0 P3 p% R: t4 I6 PT、对
F、错
更多资料下载：谋学网（www.mouxue.com）
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6 Z- ?3 D4 E( G, e; D+ \第29题,Investments in stocks that are expected to be held for the long term are listed in the stockholder's equity section of the balance sheet.
T、对
F、错
正确资料:F


% h6 K5 }  o; _5 K( i& W资料来源：谋学网（www.mouxue.com）,An income statement is a summary of the revenues and expenses of a business as of a specific date.
$ |' m( u* U+ N/ N- B- x+ S* wT、对
F、错
正确资料:F
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( Y0 O* T7 ?0 n4 g# y" x第31题,When a stock dividend is declared, it becomes a liability
/ d8 D3 o4 B* T! y$ c' a7 qT、对
F、错
9 B' ]: r' ?7 c- h4 {' L正确资料:F
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2 L; \+ h$ _: X第32题,Intangible assets differ from property, plant and equipment assets in that they lack physical substance.
: Q" c/ ~2 w& j) r0 ^A、错误
B、正确
正确资料:
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2 F; [4 f1 ~7 f4 C第33题,The difference between Accounts Receivable and its contra asset account is called net realizable value.
( y) D- [  b; B* H3 m# Z/ HT、对
F、错
' l! E2 c1 {- `7 S2 ^) b- s( G1 P更多资料下载：谋学网（www.mouxue.com）


第34题,Allowance for Doubtful Accounts is a liability account.
4 u2 H) K9 |* `* S9 i; e* [# a; {A、错误
$ s$ a* S6 q8 J6 ^& R- f8 v. }9 e. FB、正确
正确资料:
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4 |5 X" Z4 U3 o& t$ P% j第35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.
& r% T. d& L9 tT、对
$ B' {1 ^: a1 g5 G, pF、错
正确资料:F
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第36题,汉译英：（1）股票股利（2）银行余额调节表
正确资料:


: f' g; n, N" t& R) Z: ]/ T. a* P  ~- W; g第37题,英译汉（5）Double-entry system（6）Quick Ratio
5 v" O6 }- V! d' m; e3 ^2 |正确资料:
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第38题,汉译英：（5）应计制会计（6）纵向分析
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0 Q6 n1 R1 y7 ~2 k第39题,Describe the major rights that accompany ownership of a share of stock.与股票所有权相应的主要权利有哪些？
* ~* {0 f& i" @$ E# P6 A, x: a正确资料:
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& W2 z& H4 ]# Q$ d- e, u第40题,Explain the meaning ofa) the  objectivity concept and (b) the unit of measure concept解释如下概念：(a)客观性；(b)货币计量概念
正确资料:
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第41题,What is the double-entry system? 简述复式记账法的含义
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opener

不错，谋学网很信誉

x6hbf6gh

谢谢，资料不错。明年继续

blueon277135

哈哈，爽！