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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?
A. the date of record
B. the date of payment
C. the date of announcement
D. the date of declaration
      满分:2  分
2.  Cash dividends are usually not paid on which of the following?
A. class B common stock
B. preferred stock
C. treasury stock
D. class A common stock
      满分:2  分
3.  Which of the following below generally is the most useful in analyzing companies of different sizes?
A. comparative statements
B. common-sized financial statements
C. price-level accounting
D. audit report
      满分:2  分
4.  Expenses are reported on the( )
A. income statement
B. statement of owner's equity
C. statement of cash flows
D. balance sheet
      满分:2  分
5.  Which of the items below is not a business organization form?( )
A. entrepreneurship
B. proprietorship
C. partnership
D. corporation
      满分:2  分
6.  Accumulated Depreciation ( )
A. is used to show the amount of cost expiration of intangibles
B. is the same as Depreciation Expense
C. is a contra asset account
D. is used to show the amount of cost expiration of natural resources
      满分:2  分
7.  On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the ( )
A. Uncollectible accounts expense for the year
B. total of the accounts receivables written-off during the year
C. total estimated uncollectible accounts as of the end of the year
D. sum of all accounts that are past due.
      满分:2  分
8.  The amount of the outstanding checks is included on the bank reconciliation as a(n) ( )
A. deduction from the balance per depositor's records
B. addition to the balance per bank statement
C. deduction from the balance per bank statement
D. addition to the balance per depositor's records
      满分:2  分
9.  Which of the following groups of accounts have a normal debit balance?
A. revenues, liabilities, capital
B. capital, assets
C. liabilities, expenses
D. assets, expenses
      满分:2  分
10.  A characteristic of a fixed asset is that it is ( )
A. intangible
B. used in the operations of a business
C. held for sale in the ordinary course of the business
D. none of the above
      满分:2  分
11.  A capital expenditure results in a debit to ( )
A. an expense account
B. a capital account
C. a liability account
D. an asset account
      满分:2  分
12.  The inventory method that assigns the most recent costs to cost of good sold is
A. FIFO
B. LIFO
C. average
D. specific identification
      满分:2  分
13.  Sinking Fund Cash would be classified on the balance sheet as ( )
A. a current asset
B. a fixed asset
C. an intangible asset
D. an investment
      满分:2  分
14.  Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?
A. net income is understated
B. net income is overstated
C. cost of merchandise sold is understated
D. merchandise inventory reported on the balance sheet is overstated
      满分:2  分
15.  How is treasury stock shown on the balance sheet?
A. as an asset
B. as a decrease in stockholders' equity
C. as an increase in stockholders' equity
D. treasury stock is not shown on the balance sheet
      满分:2  分
16.  The debt created by a business when it makes a purchase on account is referred to as an
A. account payable
B. account receivable
C. asset
D. expense payable
      满分:2  分
17.  Financial reports are used by( )
A. management
B. creditors
C. investors
D. all of the above
      满分:2  分
18.  When the perpetual inventory system is used, the inventory sold is debited to ( )
A. supplies expense
B. cost of merchandise sold
C. merchandise inventory
D. sales
      满分:2  分
19.  Stockholders' equity ( )
A. is usually equal to cash on hand
B. includes paid-in capital and liabilities
C. includes retained earnings and paid-in capital
D. is shown on the income statement
      满分:2  分
20.  In the accounting cycle, the last step is( )
A. preparing the financial statements
B. journalizing and posting the adjusting entries
C. preparing a post-closing trial balance
D. journalizing and posting the closing entries
      满分:2  分

二、判断题(共 30 道试题,共 60 分。)V 1.  All property, plant, and equipment assets are depreciated over time.
A. 错误
B. 正确
      满分:2  分
2.  A corporation is a business that is legally separate and distinct from its owners.
A. 错误
B. 正确
      满分:2  分
3.  Paying an account payable increases liabilities and decreases assets
A. 错误
B. 正确
      满分:2  分
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.
A. 错误
B. 正确
      满分:2  分
5.  In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.
A. 错误
B. 正确
      满分:2  分
6.  If the bondholder has the right to exchange a bond for shares of common stock, the bond is called a convertible bond.
A. 错误
B. 正确
      满分:2  分
7.  If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.
A. 错误
B. 正确
      满分:2  分
8.  Bondholders are creditors of the issuing corporation.
A. 错误
B. 正确
      满分:2  分
9.  Allowance for Doubtful Accounts is a liability account.
A. 错误
B. 正确
      满分:2  分
10.  Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.
A. 错误
B. 正确
      满分:2  分
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.
A. 错误
B. 正确
      满分:2  分
12.  Primary users of accounting information are accountants.
A. 错误
B. 正确
      满分:2  分
13.  The difference between Accounts Receivable and its contra asset account is called net realizable value.
A. 错误
B. 正确
      满分:2  分
14.  Revenue accounts are increased by credits.
A. 错误
B. 正确
      满分:2  分
15.  In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.
A. 错误
B. 正确
      满分:2  分
16.  The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.
A. 错误
B. 正确
      满分:2  分
17.  Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.
A. 错误
B. 正确
      满分:2  分
18.  The double-entry accounting system records each transaction twice.
A. 错误
B. 正确
      满分:2  分
19.  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.
A. 错误
B. 正确
      满分:2  分
20.  Information is material if its omission or misstatement could influence the economic decisions of users.
A. 错误
B. 正确
      满分:2  分
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.
A. 错误
B. 正确
      满分:2  分
22.  The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.
A. 错误
B. 正确
      满分:2  分
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.
A. 错误
B. 正确
      满分:2  分
24.  A business using the perpetual inventory system, with its detailed subsidiary records, does not need to take a physical inventory.
A. 错误
B. 正确
      满分:2  分
25.  Accounting is a service that provides many different users with financial information to make economic decisions.
A. 错误
B. 正确
      满分:2  分
26.  When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.
A. 错误
B. 正确
      满分:2  分
27.  Revenue is earned only when money is received.
A. 错误
B. 正确
      满分:2  分
28.  The prices of bonds are quoted as a percentage of the bonds' market value.
A. 错误
B. 正确
      满分:2  分
29.  The declaration and issuance of a stock dividend does not affect the total amount of a corporation's assets, liabilities, or stockholders' equity.
A. 错误
B. 正确
      满分:2  分
30.  When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.
A. 错误
B. 正确
      满分:2  分

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