南开14春学期《会计专业英语》在线作业资料辅导资料

谋学网

谋学网(www.mouxue.com)是国内最专业的奥鹏作业资料，奥鹏离线作业资料及奥鹏毕业论文辅导型网站，主要提供奥鹏中医大、大工、东财、北语、北航、川大、南开等奥鹏作业资料辅导，致力打造中国最专业的远程教育辅导社区。
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, W7 I2 V3 n7 D; x" k8 f1 r' j一、单选题（共 20 道试题，共 40 分。）V 1.  The amount of the outstanding checks is included on the bank reconciliation as a(n) （ ）
1 Q) l7 }. U! P* R+ I  wA. deduction from the balance per depositor's records
B. addition to the balance per bank statement
C. deduction from the balance per bank statement
6 z  h8 u; ~0 |. OD. addition to the balance per depositor's records
      满分：2  分
2.  The debt created by a business when it makes a purchase on account is referred to as an
" ?+ J! C) {6 B. rA. account payable
B. account receivable
C. asset
D. expense payable
+ {2 b& I% W8 K1 ?( j  U      满分：2  分
3.  Debts owed by a business are referred to as（ ）
A. accounts receivables
B. equities
C. owner’s equity
% u6 Q+ ~8 T1 h' uD. liabilities
8 T$ T, T1 ~3 Z  l! J) g      满分：2  分
/ b: [4 P# y6 o0 N" i0 P4.  Revenue should be recognized when（ ）
) ?+ m; \9 i! a8 n, A1 i' K- [A. cash is received
4 V7 i6 K, v3 `# _5 iB. the service is performed
C. the customer places an order
D. the customer charges an order
      满分：2  分
* q% ~( e! Q. r" S5.  The cost of a product warranty should be included as an expense in the （ ）
A. period the cash is collected for a product sold on account
B. future period when the cost of repairing the product is paid
  Q) f/ f) Y0 B$ K: y8 MC. period of the sale of the product
! g0 f0 H5 P' _D. future period when the product is repaired or replaced
      满分：2  分
6.  The journal entry a company uses to record the estimated accrued product warranty liability is （ ）
A. debit Product Warranty Expense; credit Product Warranty Payable
( i9 p# r7 X2 }# sB. debit Product Warranty Payable; credit Cash
- S4 ]* d- j! w' dC. debit Product Warranty Expense; credit Cash
  u1 q" ~1 n5 ]1 Q; SD. debit Product Warranty Payable; credit Product Warranty Expense
      满分：2  分
7.  The accounting equation may be expressed as（ ）
A. Assets = Equities - Liabilities
B. Assets + Liabilities = Owner's Equity
% P, E. Q( a1 N5 kC. Assets = Revenues less Liabilities
D. Assets - Liabilities = Owner's Equity
      满分：2  分
. c# c; }6 H/ c; x3 O8.  On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （ ）
8 Q  J! i8 R6 I/ p# I6 @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
- I9 }2 e" o$ F- u4 ~! w" k3 k9.  Which of the items below is not a business organization form?（ ）
A. entrepreneurship
2 c: E0 z# p$ j% b) DB. proprietorship
- R3 r9 M9 y6 C+ s6 _C. partnership
9 k8 n$ }! a; B# `D. corporation
$ h' N0 j2 l6 K7 [! T      满分：2  分
10.  Current liabilities are（ ）
A. due, but not receivable for more than one year
B. due, but not payable for more than one year
3 n( B$ o3 a# k, A9 nC. due and receivable within one year
" `/ M7 ~& ]9 V; Z" {4 TD. due and payable within one year
      满分：2  分
1 U, C9 t) p) L11.  The excess of issue price over par of common stock is termed a(n) （ ）
A. discount
% Y! ~, n5 h1 l7 |% B+ aB. income
  `$ q" c+ W+ ]C. deficit
6 G, G7 p  z3 Z0 Y! B: m6 kD. premium
5 F! e/ s; A0 |$ I) t9 d1 y' K      满分：2  分
3 @- I, |$ j/ e12.  The measurement bases exclude( )
A. Historical cost
B. Current cost
C. Sale price
* M/ k" @2 C9 q6 p. O+ I, W9 tD. Present value
6 d: ~% z, s. d- I      满分：2  分
" s) Y, n! w/ @8 c* J13.  All of the following below are needed for the calculation of depreciation except（ ）
A. cost
B. residual value
* t0 q& p* s; E8 g, JC. estimated life
D. book value
( [/ q0 O0 j' f) w+ `      满分：2  分
14.  Sinking Fund Cash would be classified on the balance sheet as （ ）
A. a current asset
6 W9 |0 _& q( }+ B& E$ w& k  V( XB. a fixed asset
C. an intangible asset
D. an investment
  C7 t( P1 n# U, j1 o      满分：2  分
( Z4 m# r( C/ _% K' \15.  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
' E! u9 R) E8 ]$ @7 sC. supplies
D. both A and B
* e; N9 l& W) C: Z9 b      满分：2  分
8 |) D+ h& _4 |16.  Which of the following financial statements reports information as of a specific date?
; g3 I3 X4 ]" m. m/ `A. income statement
B. statement of owner's equity
C. statement of cash flows
& X# H' t4 \5 u# t% iD. balance sheet
5 ~( Z, ~! I3 R. q      满分：2  分
; {% ]: \, {6 X7 ~* b0 Z17.  Which of the following should not be considered cash by an accountant?
8 N+ I+ E( p7 |; Z6 aA. coins
B. bank checking accounts
3 H. n7 W! I( _( O7 ZC. postage stamps
D. Petty cash funds
7 H. C; [" l% \      满分：2  分
18.  A characteristic of a fixed asset is that it is （ ）
( M& @4 c' D% v/ e- mA. intangible
+ y0 [7 P% `/ g, p8 \B. used in the operations of a business
, i5 a2 a$ I3 d% I3 s8 x) uC. held for sale in the ordinary course of the business
D. none of the above
/ I! @  I. q5 P3 B) P% O; W2 e      满分：2  分
19.  The primary purpose of a stock split is to （ ）
A. increase paid-in capital
2 e& a0 h7 b- Y1 D# e7 G: ZB. reduce the market price of the stock per share
2 X8 h& e* f3 `5 G1 h! d) jC. increase the market price of the stock per share
. D0 a/ }2 K  D+ ]: t+ jD. increase retained earnings
0 Y( g2 z7 g2 j  n      满分：2  分
& n% V/ A3 A: U1 I1 p) i. J% w20.  Accumulated Depreciation ( )
6 B( R% @. E% qA. is used to show the amount of cost expiration of intangibles
, B6 g# l; U8 W1 GB. is the same as Depreciation Expense
8 F, k* l  E+ _: y# uC. is a contra asset account
D. is used to show the amount of cost expiration of natural resources
) ]* o- I* B8 f( r/ W) [      满分：2  分
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二、判断题（共 30 道试题，共 60 分。）V 1.  Treasury Stock is listed in the stockholders' equity section on the balance sheet.
A. 错误
5 F: i- G) B4 n' W  _  l: G' }B. 正确
  U/ F) }, p! F8 u. ]      满分：2  分
! @! P# X1 Y- \; {  \, i- b; o2.  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) H7 W( S4 D' A9 T( VA. 错误
' I" v- _  G# pB. 正确
! u( x% B$ j* N& W0 r      满分：2  分
3.  The relationship of each asset item as a percent of total assets is an example of vertical analysis.
A. 错误
B. 正确
      满分：2  分
5 l3 q/ a5 b5 {5 }% J* Z& T; h$ ]& a( r4.  The normal balance of the accumulated depreciation account is debit.
6 V) a' _2 U& W# _- A5 G+ P' ^' r2 uA. 错误
' ~4 K: O7 l% G; b9 v3 ]6 BB. 正确
; T% A/ B& t" b( {0 e% t      满分：2  分
5.  The declining-balance method is an accelerated depreciation method.
1 [$ G3 h9 c& _$ F& o5 F6 O( wA. 错误
0 `/ K# r; w$ ]( G+ iB. 正确
      满分：2  分
6.  Cash equivalents are short -term investments that will be converted to cash within 120 days.
' l+ e# h8 V# S9 B/ ]- G2 B& FA. 错误
B. 正确
6 n7 s7 ~+ _* `0 _/ y0 a      满分：2  分
7.  Accounting Process is identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of information.
6 e5 s/ N3 j, D/ d( v: mA. 错误
B. 正确
      满分：2  分
' t; t0 S6 v6 a3 V- C% y8.  The two main sources of stockholders' equity are investments contributed by stockholders and net income retained in the business.
: j4 {5 F; D) t( U& Z5 KA. 错误
B. 正确
      满分：2  分
9.  If ending inventory for the year is understated, net income for the year is overstated.
A. 错误
1 z4 w# U" \& K! \& `) a/ s# xB. 正确
3 N+ l9 s% y" {      满分：2  分
6 G. T( A- z* x1 l4 J5 K10.  Revenue is earned only when money is received.
A. 错误
B. 正确
      满分：2  分
11.  A corporation is a business that is legally separate and distinct from its owners.
A. 错误
B. 正确
      满分：2  分
/ F1 J5 `; p5 }( Q# B" P12.  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.
7 @: ]/ Z$ ], J1 c0 S7 i! U5 `A. 错误
' Y. @7 a1 Y+ VB. 正确
      满分：2  分
5 {: u! M/ a. c5 s4 [: d13.  The matching concept requires expenses be recorded in the same period that the related revenue is recorded.
8 r. |  I8 D" Z+ D' h4 P" I0 M# AA. 错误
  S' t0 E6 }1 V# |* H2 KB. 正确
      满分：2  分
14.  Accounting is a service that provides many different users with financial information to make economic decisions.
A. 错误
: T8 q" w& t. G& j0 t1 _B. 正确
; R* }# {3 D( I% X      满分：2  分
15.  The double-entry accounting system records each transaction twice.
A. 错误
B. 正确
      满分：2  分
16.  An income statement is a summary of the revenues and expenses of a business as of a specific date.
. U6 \( [4 Q1 h3 f( JA. 错误
B. 正确
/ ~0 F! J, d$ \- |1 G: A% t/ }$ {      满分：2  分
3 n8 q. E8 i6 ?% L9 l17.  The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.
) b/ o& u/ a( L- jA. 错误
B. 正确
      满分：2  分
8 L5 g# J$ Z* U( G: z% s6 e7 Z( z18.  When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.
A. 错误
6 a& r7 m! n% ^B. 正确
      满分：2  分
$ |  x5 \1 h6 ^6 O# ~. ]! x19.  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
6 ~8 X* T  N9 |" |      满分：2  分
- w# L0 b: R6 ]: K, P20.  Allowance for Doubtful Accounts is a liability account.
A. 错误
( E: O" |  ]% H; U1 i8 [3 d$ Y2 LB. 正确
. \+ Y( T/ ]% t8 _) P* S- i7 B  {% F      满分：2  分
21.  For strong internal control system over cash, it is important to have the duties related to cash receipts and cash payments divided among different employees.
/ x, l2 h* v1 [1 U& p8 T5 v/ NA. 错误
2 i# ]  e2 R% [& f. Y1 w+ y* J5 L1 E8 BB. 正确
      满分：2  分
22.  The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.
, M  `8 b! G0 R( g. N- ?) j/ c  ^A. 错误
+ K9 \  _5 H6 t' }B. 正确
2 c( i( t) B) P* A% a  }1 Q      满分：2  分
23.  Solvency analysis focuses on the ability of a business to pay its current and noncurrent liabilities.
( \% M$ K* j6 @5 L' Z0 d& L: MA. 错误
2 v8 J# I2 E4 U# ^; vB. 正确
      满分：2  分
24.  When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.
: l8 m# V/ _" b- z0 L! [8 [& ]) gA. 错误
B. 正确
      满分：2  分
25.  The book value of a fixed asset reported on the balance sheet represents its market value on that date.
+ I) n1 r) y! YA. 错误
B. 正确
/ S( ^3 [( E9 L- u      满分：2  分
26.  Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.
A. 错误
3 t& a$ ]! ^* n$ s( Q! D! h& ^B. 正确
      满分：2  分
) Y# |* |& ~0 V# o- [, B2 N27.  Dividends in arrears are liabilities of the corporation.
2 J& M  k6 Z1 V8 f. ^# c; u( s/ n' ?A. 错误
B. 正确
      满分：2  分
28.  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.
1 h/ T1 [* @# H& g# IA. 错误
; _0 w- @& R" i( p9 |$ SB. 正确
  B+ ?6 k  J$ E7 `      满分：2  分
2 ]  }1 f  e* h7 V29.  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
" a: e+ F, t/ W      满分：2  分
30.  Bondholders claims on the assets of the corporation rank ahead of stockholders.
A. 错误
5 @, {& w. z, c; Q' [1 A- S1 wB. 正确
      满分：2  分

" I$ Q$ }6 b3 q4 ~5 h+ u谋学网(www.mouxue.com)是国内最专业的奥鹏作业资料，奥鹏离线作业资料及奥鹏毕业论文辅导型网站，主要提供奥鹏中医大、大工、东财、北语、北航、川大、南开等奥鹏作业资料辅导，致力打造中国最专业的远程教育辅导社区。