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南开12秋学期《会计专业英语》在线作业

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发表于 2012-11-16 22:00:24 | 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.  Debts owed by a business are referred to as( )
A. accounts receivables
B. equities
C. owner’s equity
D. liabilities
      满分:2  分
2.  Cash investments made by the owner to the business are reported on the statement of cash flows in the
A. financing activities section
B. investing activities section
C. operating activities section
D. supplemental statement
      满分:2  分
3.  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
4.  The most widely used depreciation method is
A. straight-line
B. sum-of-the-years-digits
C. declining-balance
D. units-of-production
      满分:2  分
5.  Which of the following financial statements reports information as of a specific date?
A. income statement
B. statement of owner's equity
C. statement of cash flows
D. balance sheet
      满分:2  分
6.  All of the following below are needed for the calculation of depreciation except( )
A. cost
B. residual value
C. estimated life
D. book value
      满分:2  分
7.  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
8.  The excess of issue price over par of common stock is termed a(n) ( )
A. discount
B. income
C. deficit
D. premium
      满分:2  分
9.  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
A. convertible bonds
B. unsecured bonds
C. debenture bonds
D. callable bonds
      满分:2  分
10.  Which of the following is not included in the computation of the quick ratio?
A. inventory
B. marketable securities
C. accounts receivable
D. cash
      满分:2  分
11.  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
12.  What is the type of account and normal balance of Allowance for Doubtful Accounts?
A. Contra asset, credit
B. Asset, debit
C. Asset, credit
D. Contra asset, debit
      满分:2  分
13.  The two most common specialized fields of accounting in practice are( )
A. forensic accounting and financial accounting
B. managerial accounting and financial accounting
C. managerial accounting and environmental accounting
D. financial accounting and tax accounting systems
      满分:2  分
14.  Financial reports are used by( )
A. management
B. creditors
C. investors
D. all of the above
      满分:2  分
15.  For accounting purposes, the business entity should be considered separate from its owners if the entity is( )
A. a corporation
B. a proprietorship
C. a partnership
D. all of the above
      满分:2  分
16.  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
17.  The ability of a business to pay its debts as they come due and to earn a reasonable amount of income is referred to as ( )
A. solvency and leverage
B. solvency and profitability
C. solvency and liquidity
D. solvency and equity
      满分:2  分
18.  The journal entry a company uses to record the estimated accrued product warranty liability is ( )
A. debit Product Warranty Expense; credit Product Warranty Payable
B. debit Product Warranty Payable; credit Cash
C. debit Product Warranty Expense; credit Cash
D. debit Product Warranty Payable; credit Product Warranty Expense
      满分:2  分
19.  Cash equivalents( )
A. are illegal in some company
B. will be converted to cash within two years
C. will be converted to cash within 90 days
D. will be converted to cash within 120 days
      满分:2  分
20.  The term "inventory" indicates ( )
A. merchandise held for sale in the normal course of business
B. materials in the process of production or held for production
C. supplies
D. both A and B
      满分:2  分

二、判断题(共 30 道试题,共 60 分。)V 1.  When using the FIFO inventory costing method, the most recent costs are assigned to the cost of goods sold.
A. 错误
B. 正确
      满分:2  分
2.  During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.
A. 错误
B. 正确
      满分:2  分
3.  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
4.  Recognition is the process of incorporating in the balance sheet or income statement an item that meet the definition of an element and satisfies the recognition criteria.
A. 错误
B. 正确
      满分:2  分
5.  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.
A. 错误
B. 正确
      满分:2  分
6.  Temporary investments are reported on the balance sheet at cost.
A. 错误
B. 正确
      满分:2  分
7.  During inflationary periods, the use of the LIFO method of costing inventory will result in a greater amount of net income than would result from the use of the FIFO method.
A. 错误
B. 正确
      满分:2  分
8.  Capital expenditures are costs that are charged to Stockholders' Equity accounts.
A. 错误
B. 正确
      满分:2  分
9.  The amortization of a premium on bonds payable decreases bond interest expense.
A. 错误
B. 正确
      满分:2  分
10.  The two main sources of stockholders' equity are investments contributed by stockholders and net income retained in the business.
A. 错误
B. 正确
      满分:2  分
11.  Sales Discounts is a revenue account with a credit balance.
A. 错误
B. 正确
      满分:2  分
12.  If the liabilities owed by a business total $500,000, then the assets also total $500,000.
A. 错误
B. 正确
      满分:2  分
13.  The cost of new equipment is called a revenue expenditure because it will help generate revenues in the future.
A. 错误
B. 正确
      满分:2  分
14.  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
15.  The declining-balance method is an accelerated depreciation method.
A. 错误
B. 正确
      满分:2  分
16.  All property, plant, and equipment assets are depreciated over time.
A. 错误
B. 正确
      满分:2  分
17.  Allowance for Doubtful Accounts is a liability account.
A. 错误
B. 正确
      满分:2  分
18.  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
19.  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
20.  Revenue accounts are increased by credits.
A. 错误
B. 正确
      满分:2  分
21.  Accounting Process is identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of information.
A. 错误
B. 正确
      满分:2  分
22.  The increase side of all accounts is the normal balance.
A. 错误
B. 正确
      满分:2  分
23.  Financial statements should be understandable to everyone.
A. 错误
B. 正确
      满分:2  分
24.  Dividends in arrears are liabilities of the corporation.
A. 错误
B. 正确
      满分:2  分
25.  The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.
A. 错误
B. 正确
      满分:2  分
26.  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
27.  Merchandising businesses sell products that they purchase from other businesses to customers.
A. 错误
B. 正确
      满分:2  分
28.  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
29.  Primary users of accounting information are accountants.
A. 错误
B. 正确
      满分:2  分
30.  If ending inventory for the year is understated, net income for the year is overstated.
A. 错误
B. 正确
      满分:2  分

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