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南开12春学期《会计专业英语》在线作业

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发表于 2012-7-3 16:50:24 | 显示全部楼层 |阅读模式
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一、单选题(共 20 道试题,共 40 分。)V 1.  The liability for a dividend is recorded on which of the following dates?
% t* F5 v. n: o2 B- h! `) [A. the date of record) m% K) Y; b7 O0 K$ k/ j/ O6 h
B. the date of payment( n% `2 P6 r/ w- z+ Y
C. the date of announcement  ?- e; w( _6 e% M" E* X4 h
D. the date of declaration
6 W" K2 T7 c6 w, M: S7 R! M      满分:2  分
4 j/ L& A! o, u4 K* w& w2.  Cash dividends are usually not paid on which of the following?% ~3 k( J% @& V- Z1 Z
A. class B common stock( X2 i. Z/ E- a, I5 `+ b
B. preferred stock. R8 |' u6 |7 J% c
C. treasury stock
; b" k. @, V: K+ t( o. q$ O$ e( cD. class A common stock
: ^' v! c0 I, U* k) \      满分:2  分
$ |& d) J% E* {3.  Which of the following below generally is the most useful in analyzing companies of different sizes?7 |, g9 U+ V, Q1 t7 g
A. comparative statements$ C2 y+ Q" h* F3 R- g
B. common-sized financial statements, y: M0 }8 E/ s1 `5 ?
C. price-level accounting' V( r- }0 @' x- l
D. audit report
- h( o1 C4 h& d2 @& @  S1 [: y      满分:2  分) l' ~/ S& a- ?* k! J: `) D: B1 R6 S: v
4.  Expenses are reported on the( )
  d4 H% v9 {" c; W7 U+ qA. income statement
  e2 z2 @, k6 E! P  l! @B. statement of owner's equity7 _; w! h% J7 R, S- u
C. statement of cash flows
6 S5 b- ], P2 X3 a9 @% bD. balance sheet8 ^% @: h. m( M0 K7 Z
      满分:2  分
* g- e6 S* K4 w' F, ~' x. L5.  Which of the items below is not a business organization form?( )& X6 @) q4 U) S, P% U
A. entrepreneurship
! g+ |' N; ~/ |; I4 cB. proprietorship
! _2 r) f& Q9 \& N' }C. partnership
/ E1 G! ]1 W  F% {( |5 R" ~D. corporation. i- Z0 J5 L  `: b% N3 H
      满分:2  分
' S" t) j& L4 H6.  Accumulated Depreciation ( )% l/ h  n5 e0 z
A. is used to show the amount of cost expiration of intangibles
5 X: Z+ t/ S$ K8 o( b2 M9 mB. is the same as Depreciation Expense9 z* e" Z7 Z2 h5 L1 n$ D  k! ]9 m
C. is a contra asset account2 ]4 z, d: X! M+ F7 R6 j4 \) x
D. is used to show the amount of cost expiration of natural resources
+ ~9 a; `# Y( Z( n      满分:2  分! d# j2 `) `$ V9 X6 w
7.  On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the ( )
; |; O# r. {5 z) FA. Uncollectible accounts expense for the year/ r' f4 `; U/ C2 p6 h/ D  j: x
B. total of the accounts receivables written-off during the year
7 m6 W* O3 ?9 `; p( x0 E* AC. total estimated uncollectible accounts as of the end of the year
/ i+ H3 O( V) g4 ~$ S% J8 P7 s- s1 YD. sum of all accounts that are past due.( o6 B- g' o) l5 w( X
      满分:2  分
) @( m  F1 `) m+ G6 F! w8.  The amount of the outstanding checks is included on the bank reconciliation as a(n) ( )
4 f, V" U6 V0 ~& ~A. deduction from the balance per depositor's records
  q9 G% J/ k+ r  pB. addition to the balance per bank statement
. o; s$ j" l; @; p# Z% A) Z$ _  z& e- LC. deduction from the balance per bank statement
, i* g$ V- o5 ]) H! _4 L. p; t4 W( UD. addition to the balance per depositor's records
% L* I$ p. i9 E$ g  H      满分:2  分
  O+ d0 x# f# {9.  Which of the following groups of accounts have a normal debit balance?: v8 t- z+ l* M+ v' }
A. revenues, liabilities, capital- p* ]4 ]) n( b& \% ]8 W4 z
B. capital, assets
0 K' ~4 {' P( ~C. liabilities, expenses
6 E' T6 ^0 P6 d, SD. assets, expenses# m- Q3 b9 s/ `9 \( u5 F
      满分:2  分
* h! N, i" R) U9 X! L10.  A characteristic of a fixed asset is that it is ( )% r# u  l7 A5 n
A. intangible; |) Z; g8 q( a" f8 c  |
B. used in the operations of a business& J" X! z: y1 t
C. held for sale in the ordinary course of the business, q0 U( \) x: v+ V  u+ h
D. none of the above
! J. V) j3 p" X' W5 z; W" B; C      满分:2  分' R2 A3 W' y( f9 u* Z
11.  A capital expenditure results in a debit to ( )- w) q0 `8 i/ R/ c
A. an expense account
. i0 ]- n' W- v' nB. a capital account
' M  |/ ?% `* P* Y4 t) mC. a liability account
! o. s% f. z7 B5 e0 U% Q6 |D. an asset account
  r: j, X2 r% V! \! J, c      满分:2  分) V$ u/ y& s! }6 E$ r9 a: R9 H, {
12.  The inventory method that assigns the most recent costs to cost of good sold is8 K2 c6 b0 p" i
A. FIFO
. T& M5 r' R4 Y3 uB. LIFO
5 @+ S: ~, x2 M6 f5 eC. average
, O4 t& a! I9 O. L: dD. specific identification% u& U: A2 `8 Q3 n$ A- [. K0 }7 L
      满分:2  分2 e0 B1 E7 E( X/ k5 b1 G
13.  Sinking Fund Cash would be classified on the balance sheet as ( )
# M3 l) c- w; I' k. PA. a current asset# @5 A6 x. J3 \1 w1 t4 r, m; N4 V
B. a fixed asset
  _9 Z5 M% F  ]8 f' J/ oC. an intangible asset5 e* h! e8 B6 U: {
D. an investment- k; E: s0 \- T" T+ e- ]( R
      满分:2  分# {' ]+ `/ q1 b: t* N5 r: P
14.  Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?5 e9 I; g. j& h. W- O
A. net income is understated! U+ g2 X( c! t" B- K% U/ o
B. net income is overstated" M' c- U" S/ G8 K
C. cost of merchandise sold is understated- ~3 e/ u5 H# v. @' R
D. merchandise inventory reported on the balance sheet is overstated
. y. M9 T7 }- J7 }+ _; h- d      满分:2  分, s/ _5 E1 K" p. z
15.  How is treasury stock shown on the balance sheet?- c9 c, R2 h8 m* X% h8 @
A. as an asset$ \5 g' v4 ~2 M% C2 _# H. `
B. as a decrease in stockholders' equity2 p! X+ k# [" x. s
C. as an increase in stockholders' equity
& J4 j& i+ y( S& ND. treasury stock is not shown on the balance sheet3 S% J" @& q: q) V
      满分:2  分; i8 W/ g- @( G/ v7 D7 t- ]% M
16.  The debt created by a business when it makes a purchase on account is referred to as an
0 d& E- Q$ _/ h6 ^, |2 O5 pA. account payable
8 A$ }, F8 @$ J3 F( nB. account receivable6 T, ~7 i* O# F- f  B
C. asset
/ Q9 U" P" L  B8 s" |D. expense payable
& _$ a( j; [* \( n# C9 \      满分:2  分
  g2 k: b+ a9 X9 j( u17.  Financial reports are used by( )& p6 M$ `( L3 \) Q! D9 f: w; A* M
A. management
, I% }& E5 Z+ [, e% bB. creditors
0 g/ H2 R8 P) z- V0 MC. investors
. f% H5 t4 l5 \( S' m5 {+ l& cD. all of the above: U# I' v# C0 X) H' y9 y2 ]
      满分:2  分
% M  L2 F( Y3 ?18.  When the perpetual inventory system is used, the inventory sold is debited to ( )
* ?; h7 o& X( Q3 t4 GA. supplies expense
& [# \; X! F9 ^+ r: M. aB. cost of merchandise sold
6 K% ?$ `# L3 Q  V3 L4 wC. merchandise inventory* G4 |; ]* z) K8 y2 @4 y
D. sales: v- f7 E* R  [" O. D+ r4 P' x, y
      满分:2  分
, H  b, u7 ?* g0 G" f$ R- e19.  Stockholders' equity ( )
1 _& K! W" N3 k/ S% |! zA. is usually equal to cash on hand; u: @5 B: j' f% ]8 f; h
B. includes paid-in capital and liabilities: Y1 E6 q* i1 q. r+ J, o
C. includes retained earnings and paid-in capital+ Y/ ~0 o5 W& V4 w* l" s' C* D
D. is shown on the income statement4 u/ F8 u9 C5 u" d
      满分:2  分' R# \2 [4 u; j
20.  In the accounting cycle, the last step is( )
9 `3 c2 @2 O5 D0 U/ l$ I% \3 QA. preparing the financial statements) U! @5 D. A9 s; U2 U
B. journalizing and posting the adjusting entries5 n: A& k; o- Y( d( o: n
C. preparing a post-closing trial balance0 h6 B. l. @2 [3 l" R/ h6 X3 z% D
D. journalizing and posting the closing entries
! ?% x& J# `  n  g# e      满分:2  分
3 Q9 y" i& T" v! a* X( F9 @3 A: h
二、判断题(共 30 道试题,共 60 分。)V 1.  All property, plant, and equipment assets are depreciated over time.& u( s" ~! e) w) z
A. 错误8 A) |& ^# s% a" u( N
B. 正确
9 S. ?0 P9 x/ F1 h4 }& z2 q      满分:2  分
3 t: e' S  |$ e" Y; X2.  A corporation is a business that is legally separate and distinct from its owners.- Q; \4 e7 I2 @  U  A7 J  y$ E- ]
A. 错误0 C$ ~; _7 F9 M7 [
B. 正确4 z0 Y: {" m; |  [* y6 p
      满分:2  分
7 m; V& s* J7 C  V  o& O8 `3.  Paying an account payable increases liabilities and decreases assets
  a+ ^3 t; m' P& L/ i6 oA. 错误
# h0 O  y. H, U  qB. 正确8 J, Q! K! c. B1 u' ~
      满分:2  分' s, o  B6 a( b/ G% ~7 y- F; n
4.  The journal entry to record the cost of warranty repairs that were incurred during the current period, but related to sales made in prior years, includes a debit to Warranty Expense.
" r& Z: p2 A, d) NA. 错误; C; J3 L1 t( Z
B. 正确' |# N7 l; R1 c
      满分:2  分2 w+ P% Q' G7 v
5.  In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.* u, J$ e6 Y4 U5 t2 M
A. 错误
$ l% a- X* A0 G1 G) y3 S8 BB. 正确
3 s3 M0 n+ _/ m) ]2 P3 {& J& @3 k      满分:2  分: r, y# d: X2 W3 U( a- N6 {
6.  If the bondholder has the right to exchange a bond for shares of common stock, the bond is called a convertible bond.
' w8 }3 u3 L# zA. 错误
0 Q& Y; {- _4 O, t7 ^, CB. 正确
3 X- d' A# d1 ?" v      满分:2  分, ~9 E$ z( e$ t0 I0 n$ D$ n8 q) V
7.  If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.
8 K- f# v# ?3 ~+ T& _$ V. d4 ~A. 错误
1 v- W. P( ?6 M5 _B. 正确
5 Y$ f2 ^  A) v  z      满分:2  分  ]3 m5 R+ A' M. D5 t9 h
8.  Bondholders are creditors of the issuing corporation.: g* ^2 G. x$ b$ l% p( W% Q
A. 错误; r" w' ?' t5 o+ t. ?
B. 正确
8 h2 e$ J* t2 Y$ ]4 u4 S5 i9 n9 Z      满分:2  分5 \: y! H2 w+ L! x0 p
9.  Allowance for Doubtful Accounts is a liability account.
! X) v" d9 y. n! E& p' wA. 错误
( [+ V' W: f1 O4 i. I4 fB. 正确
6 Z$ @! l5 d+ l) z) S% L" o      满分:2  分
. O' C  x9 [- I* U& o8 m4 S$ o  U10.  Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.1 X& J4 n3 ]% X
A. 错误
, d; t4 _! d6 z) iB. 正确
) A6 S+ D/ i; X$ r/ I# V' n      满分:2  分
3 K/ @9 D% C# u/ @11.  When old equipment is traded in for a new equipment, the difference between the list price and the trade in allowance is called boot.& P/ C" G# W+ a- ^( n( R# P
A. 错误
1 ~/ r! z* `3 \4 hB. 正确
5 p9 d% q1 \, \      满分:2  分
& V# O; H$ H" [12.  Primary users of accounting information are accountants.1 V* a3 K# u/ j, I& Z! Z# f
A. 错误
& h+ i7 W; V& M  k9 M' \) JB. 正确
& |* v; y" x0 |: t      满分:2  分
& j0 T& z1 U7 h5 C13.  The difference between Accounts Receivable and its contra asset account is called net realizable value.
% W4 z, x' K) h7 XA. 错误
0 w% C0 F  E( w& a/ p! xB. 正确
4 a) |1 t) h0 y      满分:2  分# D* X4 T$ f$ U5 K2 U
14.  Revenue accounts are increased by credits.; N0 \# [6 K- u6 N
A. 错误' C9 `0 S& [) G* {( e9 c
B. 正确4 l4 h! |8 [( ]# E: Y
      满分:2  分* s. [1 ?8 I! {. @$ W
15.  In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.
+ i8 S& d! l+ SA. 错误- s- W5 Y$ i$ L, s) R3 q5 g
B. 正确
/ l6 V; ?! P- t! _: z/ \' d! S      满分:2  分
0 h( H/ T& @5 t2 H16.  The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.+ C" |6 e* a5 f7 M- n
A. 错误
8 P1 A8 f, n. A7 t/ s9 [B. 正确
- l) P# k9 f) b. k* {6 y      满分:2  分' I1 L; `/ Z+ e3 i8 K. T5 @: u
17.  Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.
4 [" |3 g2 G+ B# _4 xA. 错误
- |' Y, i  b+ h& g, bB. 正确0 z7 R0 U" ?9 i9 V& V* h
      满分:2  分& }1 K: k, f, g' W% F6 ]  C
18.  The double-entry accounting system records each transaction twice./ b6 T6 f; ?  L+ V
A. 错误
0 C; W+ D, W7 F% RB. 正确
% `$ A* a. p7 M+ S) P6 ^      满分:2  分
: K0 _9 X! g$ s( l& r: y19.  Income is recognized when an increase in future benefits related to an increase in an asset of a decrease of a liability has arisen that can be measured reliably.
5 i! E9 G) R5 Q3 |A. 错误7 P; i$ x3 t+ W
B. 正确0 E( o6 w& u$ h# ~+ Z0 A- d3 `# P
      满分:2  分8 x$ s1 I" k! x$ P: f, r; b
20.  Information is material if its omission or misstatement could influence the economic decisions of users.; d7 S3 r& q( R# e% G
A. 错误
5 d# x: r" n- v3 U1 Q8 q/ }B. 正确9 t. y* l' t, k, L' O
      满分:2  分4 B6 X2 z& W: ~0 n$ ~! L
21.  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.
4 H8 `/ }# D$ zA. 错误
+ y$ L4 k* O7 e- b  q- C2 mB. 正确1 i) _0 X5 P5 W) v0 p
      满分:2  分4 U2 N# P  u! [$ C
22.  The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.
+ `& I8 A1 k* B$ \& l* D, ZA. 错误& D6 v1 X" e4 y6 ?( N
B. 正确
% n$ t& T) O' K8 h' M( [* n* d      满分:2  分% S, H; N9 W. [% ^
23.  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.
& C, I' i+ o7 U1 _: D0 v+ lA. 错误( n4 u* r1 z/ o, N3 o
B. 正确
; P" t0 D# @. o: S2 P      满分:2  分
8 D8 m3 Z6 s6 a( F+ V: H4 @24.  A business using the perpetual inventory system, with its detailed subsidiary records, does not need to take a physical inventory.
# h3 a0 R+ G  N3 NA. 错误
# g6 b( j0 I/ K% L! \& z' ]B. 正确2 x6 C, H6 b: L. J1 H" `1 q
      满分:2  分
0 Y9 ^* t$ f9 o. x25.  Accounting is a service that provides many different users with financial information to make economic decisions.
& c/ Q9 e" ?& E9 j) U  }A. 错误
+ ^& l* X0 D! GB. 正确# B& m' R- b) W6 m
      满分:2  分  T# `1 Y$ y- M# M
26.  When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.$ `9 I7 F; R1 g. W) L# f9 d
A. 错误
/ U" O+ \( K! WB. 正确" n  s5 h0 M+ N0 T
      满分:2  分
0 O% [6 j3 y1 t/ x27.  Revenue is earned only when money is received.
2 K: K7 {$ ~4 l9 o1 T$ S1 t; v, MA. 错误2 i4 e" }* Z: T
B. 正确
+ H2 g6 `: s  e6 T      满分:2  分3 X( {* W  r9 i; C* U  g+ t2 _
28.  The prices of bonds are quoted as a percentage of the bonds' market value.: l6 G/ F- p6 m$ O( B+ _
A. 错误) o$ O+ u$ T! t4 |6 |
B. 正确6 Y( D! B' o5 w, A9 n
      满分:2  分- R/ Y! t, I2 Y7 ?( y1 L
29.  The declaration and issuance of a stock dividend does not affect the total amount of a corporation's assets, liabilities, or stockholders' equity.
: G1 p8 H& z7 H' G  t9 eA. 错误
0 M0 v' J- [/ W6 j6 x4 T. LB. 正确
& {- Q5 c/ K: M2 y      满分:2  分
" T) k9 H% I& x' J1 W2 W30.  When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.! k% o, {7 U  k
A. 错误/ Q/ w# o0 k! o3 A- u2 ], n) d$ t
B. 正确3 J9 g  W5 e, ?% y3 ?6 N" {2 r; H7 Z3 P
      满分:2  分 - s; P. U' m: W( D$ y4 E$ C. x

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