南开14秋学期《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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一、单选题（共 20 道试题，共 40 分。）V 1.  The most widely used depreciation method is
: K' J2 ?* T* _+ |A. straight-line
- Z7 N8 }* ]- p  n! v7 hB. sum-of-the-years-digits
C. declining-balance
D. units-of-production
+ C! p6 N6 i3 P. m6 a. D; [      满分：2  分
+ n1 J9 `+ @& _/ t* [1 S; |2.  Which of the following should not be considered cash by an accountant?
A. coins
; Z: J8 [3 c9 Z1 S7 ?/ RB. bank checking accounts
( r/ c! \4 K' [, @C. postage stamps
D. Petty cash funds
      满分：2  分
3.  A capital expenditure results in a debit to （ ）
A. an expense account
B. a capital account
# R6 L9 U9 @* [( G/ EC. a liability account
- C# T( C/ |6 S1 q. v9 O  i# gD. an asset account
7 e. g5 ?6 ^# y! ]) V5 X/ H  Y4 f      满分：2  分
$ x( x0 l4 |/ i4.  Characteristics of a corporation include （ ）
3 N) r+ b, ^& U) WA. shareholders who are mutual agents
B. direct management by the shareholders (owners)
8 X2 R0 ~( b8 q6 t/ R$ R) wC. its inability to own property
D. shareholders who have limited liability
      满分：2  分
5.  The journal entry a company uses to record the estimated accrued product warranty liability is （ ）
$ I6 a1 Z) [6 g5 s) U6 K9 CA. debit Product Warranty Expense; credit Product Warranty Payable
& R& l! [) h# v9 LB. debit Product Warranty Payable; credit Cash
" Z; n1 X% R: L% l! h5 f* R% xC. debit Product Warranty Expense; credit Cash
- x. n3 n7 E# w0 p/ {0 c$ SD. debit Product Warranty Payable; credit Product Warranty Expense
      满分：2  分
. K4 M* i8 v+ L1 T6.  The two methods of accounting for investments in stock are the cost method and the （ ）
A. straight-line method
B. equity method
C. liability method
D. interest method
      满分：2  分
7.  Notes may be issued （ ）
A. when assets are purchased
. C7 k+ g5 N/ g# LB. to creditor's to temporarily satisfy an account payable created earlier
2 ~  G- ?" h) t: O2 aC. when borrowing money
D. all of the above
      满分：2  分
; d. w1 Y" k, O: C- L8.  Expenses are reported on the（ ）
A. income statement
7 u$ K. H. `* E& OB. statement of owner's equity
& e8 N' ?& T  T9 K  `C. statement of cash flows
0 b8 T( }! v9 A" B& i. q' e% B9 S. UD. balance sheet
      满分：2  分
9.  Financial statements in which financial data for two or more companies are combined as a single entity are called
A. conventional statements
B. consolidated statements
C. audited statements
) X( P4 K# k% E1 L0 W8 V, K) pD. constitutional statements
      满分：2  分
% H4 X5 U& R) e. \8 j+ f10.  The inventory method that assigns the most recent costs to cost of good sold is
A. FIFO
; f; ^! `( I/ }) C9 o& IB. LIFO
" E7 @4 p% S, `C. average
" z( ~! ^' ^5 J$ X" e3 {D. specific identification
0 M& W  E- _) X2 x) |9 B  p+ e  ~      满分：2  分
11.  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
; e: {3 ~) }3 y! b/ v2 ]B. unsecured bonds
C. debenture bonds
D. callable bonds
      满分：2  分
12.  Which of the items below is not a business organization form?（ ）
: s, T  v- y9 R  M9 }' _& QA. entrepreneurship
9 D5 h& b: b+ s: d! M2 b/ Z6 \B. proprietorship
C. partnership
D. corporation
      满分：2  分
13.  The amount of the outstanding checks is included on the bank reconciliation as a(n) （ ）
A. deduction from the balance per depositor's records
7 A; E* p; L5 ^& v8 [B. addition to the balance per bank statement
6 T6 Q8 S# L6 I6 j5 gC. deduction from the balance per bank statement
D. addition to the balance per depositor's records
      满分：2  分
14.  Which of the following is not included in the computation of the quick ratio?
2 P9 ^( a$ G  }3 }6 L* u+ XA. inventory
- f. I5 \4 N6 G2 s: k# fB. marketable securities
7 o+ p' i! n# xC. accounts receivable
D. cash
# C: C5 @, c7 e% p# `      满分：2  分
8 L; f0 d: _$ q15.  Revenue should be recognized when（ ）
A. cash is received
B. the service is performed
C. the customer places an order
D. the customer charges an order
      满分：2  分
16.  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 （ ）
" ^1 U, x9 K2 v, E" Z& p5 ?A. solvency and leverage
, s3 r" j5 ~' y/ j! f! ZB. solvency and profitability
C. solvency and liquidity
D. solvency and equity
      满分：2  分
17.  The excess of issue price over par of common stock is termed a(n) （ ）
A. discount
6 W! [3 W3 L" z9 \* c" ^8 uB. income
) d6 p$ t8 M1 ]  [/ nC. deficit
1 n8 V9 i! @: i9 W. LD. premium
1 S- M/ J6 u: q( F6 d$ N# n      满分：2  分
18.  The interest rate specified in the bond indenture is called the （ ）
+ |9 {2 I8 ]( y+ D# O- wA. discount rate
% z0 x! `6 B6 b/ b; MB. contract rate
C. market rate
D. effective rate
: T+ M% e$ _) E9 f/ t) G6 Q) X% D      满分：2  分
# n9 G7 {# E9 e2 x: y- j& I19.  Financial reports are used by（ ）
A. management
B. creditors
# D# O+ N. D! fC. investors
D. all of the above
5 l* O9 P0 D* p; q' r/ ?      满分：2  分
6 X* |7 O9 ?0 N; s: y20.  When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at （ ）
A. a premium
B. their face value
C. their maturity value
" h. Z+ T- F6 p5 @D. a discount
      满分：2  分

6 _5 o% f, B9 d8 A% D二、判断题（共 30 道试题，共 60 分。）V 1.  Allowance for Doubtful Accounts is a liability account.
* r  h" P* X( c# V* s- k$ wA. 错误
/ p& C3 r6 y+ NB. 正确
      满分：2  分
2.  If the debit portion of an adjusting entry is to an asset account, then the credit portion must be to a liability account.
+ d  `9 s/ O2 p: p9 z# `$ m; f' s9 sA. 错误
B. 正确
      满分：2  分
3.  The matching concept requires expenses be recorded in the same period that the related revenue is recorded.
A. 错误
B. 正确
2 d. [7 v3 m7 K% J8 [) [      满分：2  分
8 u7 x& m4 r/ R3 ?5 z" f) w& i4.  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.
; H; r& s) d5 @+ h% W' T# AA. 错误
B. 正确
0 @! C- R, q9 z& O      满分：2  分
4 |+ J% }6 V+ {) s: a" B5.  The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.
A. 错误
* [! _8 b8 ?, s# q8 X) ]% \B. 正确
      满分：2  分
6.  The double-entry accounting system records each transaction twice.
& v& S; ~+ @  n6 D6 h- h/ X) ~A. 错误
3 Y8 |3 o' ~7 m3 C  i0 ]3 cB. 正确
# `! w6 W% A, o      满分：2  分
7.  Intangible assets differ from property, plant and equipment assets in that they lack physical substance.
A. 错误
B. 正确
% I/ b+ s* p& S. x. W5 n; I      满分：2  分
8.  Revenue accounts are increased by credits.
! r4 J1 i1 J: a: S7 EA. 错误
. j, Z/ V3 `: vB. 正确
" F" g9 A) q/ C" u+ s) l* n' ]      满分：2  分
3 }1 i6 d" Z% x' Z: l9.  Bondholders claims on the assets of the corporation rank ahead of stockholders.
A. 错误
/ m- `: k" v) Z) g& MB. 正确
      满分：2  分
10.  The declining-balance method is an accelerated depreciation method.
6 f8 p# {3 E# u! ?* d* c3 BA. 错误
B. 正确
; j# C3 B% Q1 C0 l      满分：2  分
# ^6 W# M# V4 T; k/ c11.  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
: Y& n# d: U: }# _* O" T) x8 ?8 BB. 正确
9 _$ m( j; Z+ L0 L9 U2 T0 A' @. N      满分：2  分
' d% q) R* Y- x" P12.  All property, plant, and equipment assets are depreciated over time.
A. 错误
. S2 v' A" k, r$ `# o5 s; x9 ]B. 正确
      满分：2  分
13.  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
# Z( P6 ~2 _. \: Y: n9 `2 l14.  The main reason that the bank statement cash balance and the depositor's cash balance do not initially balance is due to timing differences.
# w/ e; B7 o7 G0 h+ F4 _3 D) zA. 错误
& J/ ?( V* d6 z% O; CB. 正确
, U% |* K1 B9 O: V' _      满分：2  分
0 W- K8 q! W7 O9 A4 _, G, u15.  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
  F# I7 K+ T, [1 L4 ?B. 正确
      满分：2  分
16.  Consuming goods and services in the process of generating revenues results in expenses.
: g, [" D- A( S3 H* x7 N7 UA. 错误
4 A% \! i$ p- z7 ?' W+ z- \6 t2 aB. 正确
* I5 c! b; Y7 T+ k5 D      满分：2  分
17.  Sales Discounts is a revenue account with a credit balance.
A. 错误
" D# g3 u% V5 N4 wB. 正确
      满分：2  分
: b/ g, D6 M( d* w- O1 S18.  If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.
. y( N- [) L( q" \3 e. v- P0 XA. 错误
6 z" f5 ~9 q( R* e4 f" UB. 正确
( p4 T2 k: N' P+ ?; Z  w2 o4 X) Y- q      满分：2  分
0 h  ^" b& m% K; g( N5 e2 w$ @19.  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
& s8 e/ L; `( S3 n3 h' @* xB. 正确
      满分：2  分
7 F0 G' n/ N0 r# K. b20.  Merchandising businesses sell products that they purchase from other businesses to customers.
A. 错误
B. 正确
      满分：2  分
21.  An account receivable is a claim against a customer arising from a sale on account.
( j" K  q) w& iA. 错误
B. 正确
      满分：2  分
22.  The accounting equation can be expressed as Assets - Liabilities = Owner's Equity.
1 G7 P: V  d2 ?# ^9 b' N1 ^A. 错误
B. 正确
/ d, {3 R. }0 u) U      满分：2  分
23.  When common stock is issued in exchange for land, the land should be recorded in the accounts at the par amount of the stock issued.
: r- p: e& m( E- P) jA. 错误
  s( T# S  Z" j; y% N' ]B. 正确
3 M: m) T- @2 n2 P      满分：2  分
; k6 y' J) S/ f$ s1 ?24.  When a stock dividend is declared, it becomes a liability
A. 错误
B. 正确
; ^: Z1 l# X# H$ z" o4 c! O      满分：2  分
! f# f6 k( j& h! ]9 G! A25.  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
' C5 @3 e  ]5 D. VB. 正确
1 K8 b. N$ @6 R6 G- H6 \1 w+ z      满分：2  分
( D$ S2 `. ]' q. i1 i0 G. Q/ y26.  Temporary investments are reported on the balance sheet at cost.
: I# N' {( }  Q  kA. 错误
B. 正确
      满分：2  分
27.  When old equipment is traded in for a new equipment, the difference between the list price and the trade in allowance is called boot.
' }/ Q7 p2 X) x2 FA. 错误
' _, b/ ]9 g' Z) P% L5 SB. 正确
1 t: X9 _" |8 @' S6 c* ?* q3 s0 T      满分：2  分
* ]9 `5 U" z/ y( i28.  Paying an account payable increases liabilities and decreases assets
A. 错误
B. 正确
7 z! D% L1 a8 V$ J% g4 U5 M      满分：2  分
$ y0 g- ]$ V/ C8 f/ b29.  During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.
) D9 j9 s- S+ }6 f8 X& w- _A. 错误
B. 正确
      满分：2  分
30.  If the liabilities owed by a business total $500,000, then the assets also total $500,000.
A. 错误
B. 正确
      满分：2  分
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" z2 N1 c& W0 b$ c9 ^5 v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。