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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（ ）
" i8 K k; M& p) p8 U# f RA. accounts receivables3 }) E$ ?# |$ d( R; M- L
B. equities
: {' J* v; z; p$ ^, MC. owner’s equity+ ?# u1 \! a9 S$ L* Y; S( s
D. liabilities' t) i5 H7 @. _1 |
满分：2 分5 Q' Q. p+ q( E$ J, ]
2. Cash investments made by the owner to the business are reported on the statement of cash flows in the
+ U+ l) u; _- mA. financing activities section: ]3 K. S7 T( Q5 k
B. investing activities section! `! ~! z) X! G$ T
C. operating activities section3 w- }# r, l. b
D. supplemental statement+ q2 j0 \2 {% ^: u5 @6 m
满分：2 分
3 ]8 f: F" }' n% T! v3. Cash dividends are usually not paid on which of the following?
1 K+ {1 c( ^" w+ T' \$ SA. class B common stock" Z \! X+ f: g# P/ T
B. preferred stock
( q4 o; E; t7 \* e6 g$ uC. treasury stock1 @& X( Q2 V( G+ D9 K
D. class A common stock) w1 [" L! G. F, i9 f
满分：2 分1 J8 p @9 ]- W- W
4. The most widely used depreciation method is6 c5 ~' p# T( u' P7 k! e. g/ [0 d
A. straight-line
7 _- x) |3 L, i- Z. G8 X/ {. `6 WB. sum-of-the-years-digits
( _' v+ h/ c1 V2 e5 x: h, u8 WC. declining-balance
D, U6 o9 s3 s, d3 ]D. units-of-production! `, A9 E/ a+ d9 u! W7 P( q
满分：2 分
3 G- ~- }% }, P6 O; p; e- `5. Which of the following financial statements reports information as of a specific date?) j' j, ?* U2 ^# N+ G
A. income statement
7 F6 Y; `! m% V5 q& WB. statement of owner's equity
( v( \! n+ }1 M* e# Y. Z8 jC. statement of cash flows
# Q' J' z. W d" p$ ^D. balance sheet2 y; |- c- I! L
满分：2 分
/ U( P% A2 U- `6. All of the following below are needed for the calculation of depreciation except（ ）4 x X" }6 q8 C p+ m
A. cost5 m! e- O2 V R6 ?* s) Z
B. residual value) m' S8 H* C! X
C. estimated life7 p& z; H3 t1 E
D. book value
3 \$ A b+ C0 b) r% J Y. _+ |6 S9 s 满分：2 分/ W% x1 ^* M7 i) D* _* x S5 e' o
7. The debt created by a business when it makes a purchase on account is referred to as an
& b1 G1 V& ?" B3 TA. account payable
* o- K5 \( ~+ ?7 U$ NB. account receivable$ l" x% C' O/ k
C. asset
5 @& Q7 A) p1 B i: l3 j# c- n+ ID. expense payable
- R/ K5 k- W4 l! v0 L" X8 U 满分：2 分6 G; Z O8 F$ t; L+ v# }
8. The excess of issue price over par of common stock is termed a(n) （ ）
' P% @4 E, E0 xA. discount* } [* j) [( n8 {+ L. ~2 _8 a2 g
B. income
4 u& _# F7 {( Z( F8 R4 C# ?C. deficit
! |) \ g5 G0 N0 J8 ?D. premium' M) v1 o! `' c$ ]8 f0 J! V5 Z
满分：2 分" Y# J8 h7 X( R$ r' e; ]# ^
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
+ m% E: v7 o0 |: nA. convertible bonds" P: P. M0 {0 u, h
B. unsecured bonds; C. X. z# f) i& m% P6 P
C. debenture bonds
3 n- k, p0 V Z+ G6 ZD. callable bonds
) s& A# o3 Q5 S# \2 G 满分：2 分3 V% S$ | ?: j) ^9 z n7 U( X% f
10. Which of the following is not included in the computation of the quick ratio?
' v+ P% U5 [& _+ F/ e# U" d) |A. inventory! I# c, S; f1 E6 j4 o
B. marketable securities
1 t. o" _- C! @/ A! W' G% jC. accounts receivable! K: U0 a" l: ^' m! W
D. cash
3 c' u ]7 N( I 满分：2 分
7 J e- P k2 j6 ]' l, S11. Sinking Fund Cash would be classified on the balance sheet as （ ）
3 ^" i% k8 H' y2 b, d, M: l' DA. a current asset m3 ?* p% t, e2 O$ f
B. a fixed asset# L) Y- ?8 [1 K1 w. J
C. an intangible asset
2 k6 U4 s. D! V. q1 U. ^/ I m% nD. an investment0 m4 ^. b/ S. C X$ B
满分：2 分
' x K( M7 a& Q1 f' L1 B12. What is the type of account and normal balance of Allowance for Doubtful Accounts?$ X' g4 L+ A$ B- q, n/ @& s
A. Contra asset, credit$ p3 l5 Y. L$ h- @+ O e N
B. Asset, debit
1 M; u/ P1 Q7 R4 LC. Asset, credit% n. s# G5 e# a4 F
D. Contra asset, debit* a& B9 Z1 |' \0 K8 L' p! w. L# c
满分：2 分
( C" P. Q, @5 @$ g* c- c13. The two most common specialized fields of accounting in practice are( ), k2 T, g$ a, I: ]
A. forensic accounting and financial accounting |8 y3 g) V {2 t; R% j( H
B. managerial accounting and financial accounting
$ I$ n: W* h+ O. r: mC. managerial accounting and environmental accounting
$ g$ p+ m0 T5 w; d/ }D. financial accounting and tax accounting systems
/ w- F- _0 y% a* T' `9 ` 满分：2 分% G8 q/ T: t) l) X4 u
14. Financial reports are used by（ ）% B% T0 u. r% `+ E* C2 {
A. management
1 K3 H% J5 M" m2 _B. creditors1 x f2 C, k' i* G
C. investors
9 {3 _4 A" } t* A" BD. all of the above
2 U1 C) `9 d/ ]. _/ \" T 满分：2 分
! \ C( z% p; w+ a15. For accounting purposes, the business entity should be considered separate from its owners if the entity is（ ）
' ?! ?. F8 V0 _2 t( `A. a corporation2 g1 M2 U: u- A5 d% G! ^: x
B. a proprietorship4 ^" p" U! v% \0 y
C. a partnership, w6 y, l, T9 O' P$ @+ r" ~: O
D. all of the above& Y, u9 ~- D$ a3 z& I9 R
满分：2 分& \. n$ l3 L" @ ~2 G, ]5 D3 `
16. The liability for a dividend is recorded on which of the following dates?1 m* v# S0 C$ I( e- n# j
A. the date of record2 _2 }( |; a: `# G0 g# b
B. the date of payment' U9 e a U) n6 }
C. the date of announcement1 J5 ~7 C1 c% G4 [' S; N D
D. the date of declaration
( D3 M/ C9 H- E* w* B1 j1 ^ 满分：2 分
! q) W( D% ]# _5 ~% ?" @' X* n17. 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 （ ）
0 K; h4 r# L, A/ i4 S( b7 s# @A. solvency and leverage
3 y0 J: a6 c% A4 v6 Y8 [3 QB. solvency and profitability
" O0 m3 T; }% v& N! cC. solvency and liquidity
5 J9 i! i8 T, U V7 oD. solvency and equity
8 b, R. E4 P; i% i 满分：2 分/ M! a2 k4 {5 K8 S/ f; P
18. The journal entry a company uses to record the estimated accrued product warranty liability is （ ）
) W! N/ l6 b) w& u/ XA. debit Product Warranty Expense; credit Product Warranty Payable
7 D. M7 Q4 \' h: D8 J0 kB. debit Product Warranty Payable; credit Cash
# I6 `" u7 M5 U- v0 _* UC. debit Product Warranty Expense; credit Cash1 A6 u% K' g9 D# A
D. debit Product Warranty Payable; credit Product Warranty Expense
4 T( S# V# r4 c( s5 j 满分：2 分! @) @( k2 ^! p, o: c
19. Cash equivalents（ ）" K/ t! {+ L) Q$ N# J
A. are illegal in some company$ A" s7 z5 ~9 |0 r4 r
B. will be converted to cash within two years4 D2 ?! h9 Q3 S2 M9 w+ R) F0 B
C. will be converted to cash within 90 days
* S% j' y2 V# Q2 `$ E0 Y0 d0 wD. will be converted to cash within 120 days
0 a) \: n( b/ J% L$ i4 u 满分：2 分
5 x5 h0 Q+ A! F2 N$ o, O20. The term "inventory" indicates （ ）
/ E: f1 Q& ^. T" mA. merchandise held for sale in the normal course of business# M/ G% i7 F; U" q I
B. materials in the process of production or held for production
8 k6 J% g: _ c4 w3 @C. supplies9 J( k& I" F) n
D. both A and B
: U6 Y# {: J6 @+ V/ Y 满分：2 分 # I( Q! H7 Q+ ^: D5 }7 g
4 m! @8 ^9 v) \ l0 m0 Z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.
8 S1 U0 t L# z2 u/ s3 Q' \( wA. 错误 w0 ?5 x# K; Y
B. 正确 Y* g& M, m3 L
满分：2 分
8 E6 ^/ Z0 W$ I4 ^+ O2. During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.. s. k8 e$ F6 u0 O& u) Q @
A. 错误
$ _7 A+ e2 o+ D; kB. 正确4 O6 c/ Z. b% V/ A/ A) B
满分：2 分6 q2 i; K; E4 a; x1 n9 O* E
3. Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.) |# U r% G# l( C! o1 S |9 `
A. 错误# ~/ F4 [' V/ X" |3 ^8 N
B. 正确
! M6 O' N% u/ @1 k' G1 W% d 满分：2 分
7 a* i, Y0 p ^8 Y4. 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.
3 R J! I7 I2 i3 x! |) |( vA. 错误. Q4 Y* F% U( z! Z
B. 正确
4 v# l, h$ x+ C, l 满分：2 分! Z% u4 W1 `6 L0 h: r
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.# b* t$ W4 ]2 C9 h1 C9 b# L# ]/ }
A. 错误- R/ I0 c4 U1 ?& Y7 [ t* |; @
B. 正确6 p7 `2 L9 x% D: K& T" d* G0 c, p
满分：2 分
, {! ?! v5 @5 S6. Temporary investments are reported on the balance sheet at cost.
2 ?) o* u# m# u; EA. 错误
9 O5 b" f, V& {B. 正确9 m5 L- E8 n8 k8 }$ b0 {
满分：2 分
) M5 s G4 k' C: h; d- o8 P {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.
) X, w1 l% {! k# ]% DA. 错误
6 b* y( X# h8 |) j. iB. 正确
% z5 N" [# Q/ y3 K5 {3 ^1 Y 满分：2 分
1 X1 F3 t- N. c- k6 t' T8. Capital expenditures are costs that are charged to Stockholders' Equity accounts.
1 Y8 [: O0 F) d! k% ]A. 错误9 q/ q$ [" \3 d% B, S4 L
B. 正确% z' t/ G+ r8 x" j% p
满分：2 分/ E1 X/ x+ ^1 G( K* h
9. The amortization of a premium on bonds payable decreases bond interest expense.; V0 G7 |4 t& W$ ^% b( P, R, }
A. 错误- D3 R0 x" F+ {- e) |! a; S* k; j! `
B. 正确
% z+ n- q. ]) T' x 满分：2 分
6 A0 [* o( o/ o% Q, u8 a1 y+ p10. The two main sources of stockholders' equity are investments contributed by stockholders and net income retained in the business.' V5 a) L8 g: l7 x0 h2 Y+ ^/ D& Q
A. 错误1 B5 N3 D! z$ Y. b2 @% ?
B. 正确
7 P2 B" t5 y* _! _' {5 Z9 W 满分：2 分
+ {8 k# \6 t* ]1 q# a3 a11. Sales Discounts is a revenue account with a credit balance.% J" {( D- D$ h! n9 J' f
A. 错误: A0 t+ |% P6 x0 E3 V: f
B. 正确; t, c J. x3 ]) F1 H1 F
满分：2 分5 @3 ?* V4 U2 B) Y, ^6 ]7 z
12. If the liabilities owed by a business total $500,000, then the assets also total $500,000." K; |% ~/ w0 N* g) B4 Q c" O
A. 错误4 i! c' G8 }& V+ P1 c8 _$ F
B. 正确
! ]. o( X6 R2 d+ W0 C 满分：2 分
2 H. t0 \( j- q0 _13. The cost of new equipment is called a revenue expenditure because it will help generate revenues in the future.% F6 D7 m/ p( Q
A. 错误
7 H' f1 l7 i2 K' o; F* yB. 正确0 t' D. x1 O/ o( F0 H
满分：2 分
, o- k/ k$ K) X$ q( m14. The difference between Accounts Receivable and its contra asset account is called net realizable value.' r# c" Y9 q* d3 p+ X0 w2 | |% S" U( s
A. 错误
9 |+ `+ X+ t* Z* e) J6 f4 PB. 正确" {1 R/ g! k% C* C. `5 H- @
满分：2 分9 ^4 C6 z/ P! x6 d3 P& q1 ?8 O
15. The declining-balance method is an accelerated depreciation method.
) C) V, D$ I- B. wA. 错误# T/ q& N V1 d) ~
B. 正确
' g: W) [ ^- f; r 满分：2 分% A& \% @ g% h) I
16. All property, plant, and equipment assets are depreciated over time.
2 D7 ]. S! l' D* @) ^A. 错误
9 z. x4 P( i) b1 l! t! E8 r- SB. 正确( ~7 D5 \7 c$ C# a6 B" I
满分：2 分+ U, \8 V! ]$ J" X
17. Allowance for Doubtful Accounts is a liability account.' Y [# |3 K/ K- m, P8 W
A. 错误
# ?& q9 h3 c. G" o2 J- b$ [3 n7 PB. 正确2 a# I7 f5 K5 V: G+ U, J
满分：2 分
1 I' M% L- M1 ?" W! O& a& V' }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.
4 w- S2 p0 O8 c& OA. 错误
$ A7 m$ V O: V% F+ o# I8 z3 CB. 正确
* Z4 z' P. G; a7 H; s 满分：2 分
8 O/ z# U* ^' K& {19. The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.' z9 }/ ] d+ I( F9 y4 @) ^2 P3 E
A. 错误, ?9 \ p3 X G! G8 O
B. 正确
8 j! D/ r- m& ]2 r2 o 满分：2 分
) G C1 R$ t, S- O& t20. Revenue accounts are increased by credits.
0 O3 p: f# G- p8 c5 `( rA. 错误. d+ O$ V& F9 V* t1 C
B. 正确
o/ Y( ]5 ]1 A7 S: U8 Y8 S 满分：2 分
7 T# }6 g, S0 s( I: M% g& |8 c21. Accounting Process is identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of information.
; p( Z) T X3 |) K `. dA. 错误
# H/ G( X% h" d; @% Y3 pB. 正确8 o! Q, J5 d- D5 w. I3 I) s/ E
满分：2 分
1 f( N- R7 m- |* b9 a, I% K22. The increase side of all accounts is the normal balance.
4 V8 b y8 F/ @; Z: v) AA. 错误+ M/ T. X8 g1 z* S% W+ I. W
B. 正确
4 Z. P$ S& Y* k" i( U S/ o 满分：2 分
' t* H& i7 ?4 F4 d. r% t& n23. Financial statements should be understandable to everyone.
& Z F" }( P6 |% F8 v" {A. 错误. [# T5 f4 S0 T' C6 ]0 [$ l
B. 正确6 o$ D+ I4 ]* R8 Q' D9 c; M
满分：2 分
% o+ T" x) m+ u) \$ g24. Dividends in arrears are liabilities of the corporation.* M' q, u, k: P
A. 错误
I E# j+ x4 }B. 正确
3 X7 J$ \' I- k8 u. ` 满分：2 分
r0 ^1 A9 O' @6 w3 S$ t; A25. The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.2 q; C1 w2 M5 t4 \; h, d
A. 错误+ G' c8 C8 V9 v) M& T/ T
B. 正确
3 d$ E n: Z/ u 满分：2 分/ w" v; y! `/ ?7 j" G& h
26. Accounting is a service that provides many different users with financial information to make economic decisions.
; b2 T: ?" w1 Z4 DA. 错误
( A& A3 `* Z+ Z C2 ]) @% \B. 正确
0 Z% \% a, T( `4 _ c9 {3 c- F! y9 A 满分：2 分, o8 v! s5 S! o# h3 O
27. Merchandising businesses sell products that they purchase from other businesses to customers., B d5 Z+ m' r
A. 错误
+ p7 p+ [4 x8 F4 y- WB. 正确$ U& f0 Q( r ]! g
满分：2 分4 t, k: x, z9 F4 U9 C2 ^* C5 V" s- j
28. In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.
8 \8 r. m5 `3 kA. 错误1 \) G3 }/ t2 J+ s
B. 正确9 o+ J7 _; u& {$ n) U
满分：2 分( a+ f3 { s7 J* Y: q% B6 K9 N
29. Primary users of accounting information are accountants.
}5 @$ S s- A8 [A. 错误
5 `* T J: [8 mB. 正确
; W# ~/ W8 z( C 满分：2 分" |/ C6 T3 S7 f* Y3 a
30. If ending inventory for the year is understated, net income for the year is overstated.
+ S$ e$ _: E W6 B! YA. 错误+ U" F' A' @6 K1 Q0 F3 j1 V
B. 正确
# u8 R% D1 I5 Z- F$ U/ h& q 满分：2 分
* ?* l8 ]2 M' D0 [! M5 E: x" }, F9 x6 n
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