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南开15秋学期《会计专业英语》在线作业资料辅导资料

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发表于 2015-12-2 16:42:57 | 显示全部楼层 |阅读模式
谋学网
15秋学期《会计专业英语》在线作业 " n1 k1 Z9 x& i+ J$ o7 u! A

- K* t$ a* d" _2 I/ q- e【单选
5 t: P4 T0 u) L. W6 L
  A, r4 }6 g5 B- A# L) w% ]3 E% O, K; f1.umult prition (  )
5 R  i8 _9 R  y, q  O. is us to show th mount of ost xpirtion of intngils
7 {: t% N1 l+ {$ q+ u8 y: B4 J. is th sm s prition xpns3 B  g/ u1 |( q+ h2 l6 n
. is  ontr sst ount
1 M+ `" S* K& g8 X5 ?. is us to show th mount of ost xpirtion of nturl rsours; T% i; |. d0 q+ i5 E
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2.Whih sttmnt low is not  rson for  orportion to uy k its own stok.0 W& `" r9 f- X3 L' q
. rsl to mploys/ V' k( N' u, h2 V! ?( w" M
. onus to mploys9 s+ a; B! l8 T" u
. for supporting th mrkt pri of th stok
# a3 h9 k  O1 S" G. R0 u. to inrs th shrs outstning
- t1 b" j, u" x+ {9 U+ r4 n谋学网:www.mouxue.com:3 Y- w/ [- u, v* N

5 q, g/ t/ l/ n  \7 z+ O3.Sinking Fun sh woul  lssifi on th ln sht s (  )
( E- F; Q, s7 H) l* N.  urrnt sst1 `# }: i- ~, U4 i' i! H' K9 H8 ^
.  fix sst
9 ^4 G, |7 F% X. n intngil sst
/ V- S6 R% k# y& G- i6 W. n invstmnt
; o. F; ^, }& Z4 ~% n: w& U5 a0 d0 U  h谋学网:www.mouxue.com:
4 f4 N- c- s/ y! q5 t8 w$ z, d* q4 E7 T  b" S
4.Rvnu shoul  rogniz whn(  )6 |: g1 u1 c7 r0 H
. sh is riv3 ?" |5 t2 a1 }
. th srvi is prform9 K3 F  M3 g8 \/ C- ]
. th ustomr pls n orr
9 U3 Z& p1 Q- @+ }. th ustomr hrgs n orr
3 H, q+ ~; k8 }- g% R; j谋学网:www.mouxue.com:& _; O- a( |8 `) h$ h6 A, k) l

9 c, p* F& _9 ]" a6 h5.Th two most ommon spiliz fils of ounting in prti r(  )
* [3 J- s9 f! G+ N. fornsi ounting n finnil ounting
" G7 N# s2 T" G3 b# n; _+ O2 `# a1 \. mngril ounting n finnil ounting  P1 O$ v. {/ D/ f# b% `
. mngril ounting n nvironmntl ounting
, K3 q# y$ C; ~. finnil ounting n tx ounting systms
/ q# D7 R0 w4 `2 r2 {: h5 F2 t谋学网:www.mouxue.com:. d* e" R: I8 J, O2 T1 h" E
; g- B  \3 s- H2 `0 y% z
6.Th msurmnt ss xlu(  )  Y* v; b; _- r( z1 s% S9 z2 L
. Historil ost
8 P( L1 j3 T7 i( k( H. l0 i0 \. urrnt ost
/ X8 L; g) H' H5 o) u2 N, d* I. Sl pri, @7 [2 n3 T$ X/ H' U1 [! e
. Prsnt vlu
7 N! q& b& u7 B+ G+ \5 O. ?" @谋学网:www.mouxue.com:
' o5 D, B. y7 _9 s( c- n2 H+ b+ j& n8 @5 E
7.Th invntory mtho tht ssigns th most rnt osts to ost of goo sol is
  V* N* i2 }. c2 r8 N% ?. FIFO$ F! U0 Z( M$ l- q, T: B
. LIFO+ |3 D8 X3 M) m
. vrg
# ?( q& B4 u1 o4 g) F& _7 z. spifi intifition9 E. Q, r: A% E3 d. Q* X4 g1 a' s
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8.Mrhnis invntory t th n of th yr ws unrstt.  Whih of th following sttmnts orrtly stts th fft of th rror?
7 y% D& g; \) U5 N& k. nt inom is unrstt  o5 d2 H$ \* c! B9 n# G
. nt inom is ovrstt# z  X6 K% y' |+ W" `: @9 p0 d
. ost of mrhnis sol is unrstt
( `: P8 T2 b% T/ C. p( {  y! ^. mrhnis invntory rport on th ln sht is ovrstt' H2 r2 v7 i1 @2 n  ?4 `
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9.Th intrst rt spifi in th on inntur is ll th (  )+ z+ [4 B# L1 Z( F( `; q( K
. isount rt
. f' j) G3 P% x( b. ontrt rt  n8 o, E1 w) f4 C
. mrkt rt
& J& i) H# {! T% S. D. U! V. fftiv rt4 a4 y+ R/ S7 t( U7 t" x, Q
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. }( j0 q- Y3 M: |0 K( |: t
& y7 F9 R+ C  P4 M; N4 E! M10.Th ost of  prout wrrnty shoul  inlu s n xpns in th (  )# Y; W$ }( z/ a( C5 L! y% @: D
. prio th sh is ollt for  prout sol on ount' L- P9 u& g$ u: U
. futur prio whn th ost of rpiring th prout is pi, I! @( y( G2 |
. prio of th sl of th prout
' z+ z( @; {$ U. futur prio whn th prout is rpir or rpl  R+ ?. H& ]* l/ M- V
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11.sh quivlnts(  )
5 w2 ^9 r6 W) B4 p' s. r illgl in som ompny/ w# t& ~( Y. W1 G. f( h
. will  onvrt to sh within two yrs
6 {! R  C( _% @$ I+ O( c- h. will  onvrt to sh within 90 ys
3 e7 ?# `. h1 O& ^2 V" L. will  onvrt to sh within 120 ys% Z; B. b0 q$ R9 v* R8 c* b4 \
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* `% ?  ]+ t- q& ?0 j
% b2 |: e) C- S& j# k12.urrnt liilitis r(  )
9 b# I6 E' h4 J, k. u, ut not rivl for mor thn on yr
1 |3 ]+ R1 i) Z% n1 _. u, ut not pyl for mor thn on yr
$ U/ ^# d' s6 h$ I# Z/ E. u n rivl within on yr+ N! |" k$ D) ^- K; d. M
. u n pyl within on yr' W6 w! _" ~  r/ T$ v/ y4 g$ D$ m+ [
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' ~# O  l2 B) ]: t13.Finnil sttmnts in whih finnil t for two or mor ompnis r omin s  singl ntity r ll% C1 I8 u& l: e$ ?
. onvntionl sttmnts% j$ b, m" r- c" ~9 _
. onsolit sttmnts0 V, T' B( m4 Q8 q1 b0 p) i- A
. uit sttmnts
9 U* h7 D6 L/ t. onstitutionl sttmnts
5 G" V# V, c# V$ G( b' }谋学网:www.mouxue.com:
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14.Th xss of issu pri ovr pr of ommon stok is trm (n) (  )
! C' d; m+ z) H0 {8 G. isount
1 t; ~3 ~' J% l& l0 K: @8 V+ U$ n8 m0 n. inom
4 Z; Z2 Q- c, z" f  M5 ~* ~; Q. fiit" i! Z  O2 T2 u( h7 t! x% \7 h/ t4 f/ |
. prmium  K5 Z4 w  A) Q( v* ~
谋学网:www.mouxue.com:- n& k" d" w0 p/ H+ k
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15.sh ivins r usully not pi on whih of th following?# H& l& R& h7 Q# Y1 ~  D- d
. lss  ommon stok
, P" H# V& v5 f: f6 o. prfrr stok. l, j( l2 D$ T
. trsury stok
8 Q+ L2 X. }' _, P' Y8 P. lss  ommon stok
+ g0 ]. U" O* e0 B+ w5 {谋学网:www.mouxue.com:
, E- A5 O( Q# @' x2 H7 b& I# ]
8 m4 u3 Z/ G- A- G16.Th most wily us prition mtho is! f, _6 d# `" c
. stright-lin
$ }  U& w* A6 P8 e7 e. sum-of-th-yrs-igits6 ~% P5 ~8 X! @) _% y7 Y% w- [5 w
. lining-ln6 n& m/ X! Q4 }7 j0 a8 w
. units-of-proution1 Y4 p! w& o$ {  [- e) E
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17.Whih of th following low gnrlly is th most usful in nlyzing ompnis of iffrnt sizs?
7 p$ T; u) L$ L4 a. F. k6 z9 P. omprtiv sttmnts, I( k# K1 n( q8 Z$ v
. ommon-siz finnil sttmnts
" N; A6 L, @& L' r5 v3 ?  j7 G. pri-lvl ounting2 y3 f: c4 B+ C4 }1 h" }; W, K; g
. uit rport7 m# e$ x& ]5 A) J2 \- w
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18.Th liility for  ivin is ror on whih of th following ts?6 g, t3 r+ r( o' x: A
. th t of ror
1 O6 r5 N4 t) I5 o. th t of pymnt/ ~5 E( v4 q; f9 A
. th t of nnounmnt8 u. O+ T0 Z) c
. th t of lrtion4 m8 x+ b# U, z, A+ }
谋学网:www.mouxue.com:
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19. nk ronilition shoul  prpr prioilly us (  )* B. o7 {) T/ v) T) V0 B  a; W7 e
. th positor's rors n th nk's rors r in grmnt
/ W, e6 D' k: l, Z+ i: T. th nk hs not ror ll of its trnstions
' |3 R7 m5 z5 k* Z. ny iffrns twn th positor's rors n th nk's rors shoul  trmin, n ny rrors m y ithr prty shoul 6 g3 G8 A- s% b; z+ m, I
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20.xpnss r rport on th(   )4 y! e7 I; h7 D
. inom sttmnt% M/ Q- z' s5 r8 e3 A
. sttmnt of ownr's quity, |! g# v3 e' D: w: l' d
. sttmnt of sh flows
/ h  F2 u3 S' x, o3 n3 L  P+ _. ln sht) W8 V2 T; ?2 r4 D
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【判断题】
- C5 M/ _0 h. f( L
6 V( O: p% J) }9 s1 e1.Whn th mrkt rt of intrst is lss thn th ontrt rt for  on, th on will sll for  prmium.9 A; M' w& \7 A* X4 k
. 错误
1 a3 o6 v6 O8 }+ y) t. 正确6 C) i( y% }8 p, H4 G  h. o! l
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2.Th mthing onpt rquirs xpnss  ror in th sm prio tht th rlt rvnu is ror.; K% h, d+ e' S. U9 v& b. T
. 错误
& p0 J: S$ b' f; u$ M$ R$ M1 t. 正确2 @: C1 Q! A9 H
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3. usinss using th prptul invntory systm, with its til susiiry rors, os not n to tk  physil invntory.
* Q- f8 r% }% d) q5 ^7 i/ |4 @. 错误
: ]3 O1 B, n( s& P# h. 正确
2 I6 b% F' \5 e% M* o谋学网:www.mouxue.com:
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$ x4 E3 I' H5 \8 v4 X4 K3 E4.Rvnu is rn only whn mony is riv.: ^7 l6 n: J- a, Y2 w1 G% R
. 错误
; G. i! k( @9 H; y5 t. 正确
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5.vn whn  tril ln is in ln, thr my  rrors in th iniviul ounts.% ?# y2 p& R. E0 b. \" z# T1 p
. 错误/ q% W/ U7 P: N6 F; ^
. 正确5 w7 k* V1 m5 \5 L
谋学网:www.mouxue.com:4 J3 m9 a" d, U
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6.Th y on whih th or of irtors of th orportion istriuts  ivin is ll th lrtion t.8 V% q7 m- [' |0 c* ]% A
. 错误# k, ]3 |8 k2 |  ~
. 正确6 B: R2 @: O% b; r6 o/ ]
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7.Solvny nlysis fouss on th ility of  usinss to py its urrnt n nonurrnt liilitis.
9 a8 ^) V  t! {. 错误- U0 u/ C2 N6 ^; U
. 正确
5 s0 _4 P! r0 A4 l9 w7 C谋学网:www.mouxue.com:
6 j3 \  p3 q8 L
0 D7 p. p5 o$ h9 q8.If  firm hs  quik rtio of 1, th susqunt pymnt of n ount pyl will us th rtio to inrs.
7 W- l, Q( Z$ E9 \& _6 C9 k. 错误# q, }; e' ^2 _" w; p
. 正确
% H& F% J- s' f/ S6 B6 b/ i. i谋学网:www.mouxue.com:
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9.Th pris of ons r quot s  prntg of th ons' mrkt vlu.2 `) [/ Z1 }, l3 h" |+ k
. 错误
: X8 [) r2 |' w  i. 正确) @5 g0 t( m- v0 K
谋学网:www.mouxue.com:
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10.Th lrtion n issun of  stok ivin os not fft th totl mount of  orportion's ssts, liilitis, or stokholrs' quity.& l) T4 T' X1 c6 ]  @
. 错误
8 Q! E& U; s, s  \; }+ i: F3 [2 Y& h. 正确7 w# h* c, c% ?9 P% e" I( h" o+ L
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11.Th sttmnt of sh flows onsists of n oprting stion, n inom stion, n n quity stion.# F$ }2 i  w; [2 ~$ ^
. 错误2 a2 ?  B: \7 k0 I, }, K. g
. 正确
8 G# M- M0 h8 O  q  X谋学网:www.mouxue.com:
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2 s- B& @- e2 o5 J+ s12.Tmporry invstmnts r rport on th ln sht t ost." f2 t. q2 Q1 i& J7 n4 ~
. 错误
( T3 p0 [, T7 k5 u5 X% w' D. 正确
3 H; Y/ @( Z, ~7 W5 b8 N- {* }7 b谋学网:www.mouxue.com:
+ w- N5 o' T* K" _. ~
  V& U0 ]" y4 d13.Finnil sttmnts shoul  unrstnl to vryon.
, b: }0 o8 N3 s. 错误8 F% S* O7 ~7 d
. 正确, I* q9 f4 S# m* E* X
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14.Th inrs si of ll ounts is th norml ln.) V& J. }- I  e' C( s
. 错误
) @) A$ |+ p( h* B% P1 K  f# T1 k$ q. 正确
/ u3 ?# j" [; @* S' f) w' Q谋学网:www.mouxue.com:+ a5 r# E$ X: F( Q$ M
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15.Informtion is mtril if its omission or missttmnt oul influn th onomi isions of usrs.) ]" Z$ B- s5 {9 T' M8 m/ k3 ]0 \5 i
. 错误
$ g+ y8 {1 L  S. f: @. 正确
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16.Ovrll ojtiv of finnil rporting is to provi finnil informtion usful to intrnl usrs in mking onomi isions.3 N6 A) ?) M1 b
. 错误" T* l8 P5 n  G9 Z9 V
. 正确3 r  _( T" H& Q
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17.Th norml ln of th umult prition ount is it.1 i1 D, n. U: G4 Q
. 错误
- B$ j- S! @" E/ S) r. 正确
& X1 v: T& ?: V7 _5 e% [谋学网:www.mouxue.com:
, @- [( Q4 N$ g) z$ k, P2 ?3 |8 g! Y" l
18.In stlishing  ptty sh fun,  hk is writtn for th mount of th fun n is ror s  it to ounts Pyl n  rit to Ptty sh.
) W5 s2 W) L+ q, n$ ]. 错误; I. k" ~2 N: n1 q2 i( j" w, [
. 正确
8 ?2 R1 m" w- j- z) h. c$ t谋学网:www.mouxue.com:
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19. fix sst impirmnts ours whn th fir vlu of  fix sst flls low its ook vlu n is not xpt to rovr.
+ @' N( N" S) r: L2 `' N. 错误) f/ N6 P3 Z1 b2 @6 R/ n1 r2 j! `
. 正确/ `3 [( z+ G, G
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# c0 Q2 A. Y, l; P20.n inom sttmnt is  summry of th rvnus n xpnss of  usinss s of  spifi t.
0 Z( b0 _, ]7 b6 T, c7 D: E' t! \. 错误3 P, x4 r  Y: q6 h; {5 I- N
. 正确  g! g3 ?9 h) s5 O! q0 e+ z0 i
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- u5 J5 ]; M+ J' I# U$ d21.llown for outful ounts is  liility ount.
9 ~0 V6 y, t( s. 错误- T' u! W. [* z% o/ _$ K" C7 L# n
. 正确
6 j$ g1 |+ W" w3 y7 R0 A4 Z谋学网:www.mouxue.com:2 y( O% s/ u+ g8 o/ B

! R9 Y$ O, B/ V22.ounting Pross is intifying, msuring, roring, n ommuniting onomi informtion to prmit inform jugmnts n isions y usrs of informtion.
2 X3 O. n" w4 e8 E0 x/ U. 错误  J/ [/ U- F( d
. 正确
# o  d; }3 y# Y) Y/ ^2 ^谋学网:www.mouxue.com:) u; U% X% B! B& S0 ?5 H8 ^5 X

, }5 m" y* \3 e( Y: T23.Th lining-ln mtho is n lrt prition mtho.
& c9 C/ j0 l9 B0 u# C* I( y. 错误7 v$ u& h8 E0 k; z& ]- l
. 正确/ p' ]2 n6 d8 r5 Y! N% d* Q
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+ j0 z! o7 B; `2 z, ?
7 q% g9 P* T% W$ ?4 e24.Intngil ssts iffr from proprty, plnt n quipmnt ssts in tht thy lk physil sustn.6 J5 R) |5 M6 L% V
. 错误
# y" i4 f  v0 p2 G. 正确. y# M% o( u! u& D5 E5 S+ d$ E' V' K
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9 b' F( L# q3 I. R25.If ning invntory for th yr is unrstt, nt inom for th yr is ovrstt.
/ d8 d! H" c; c' c* N4 Z. 错误& K7 m5 P! w; K8 l) Y2 ?
. 正确
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26.onholrs r ritors of th issuing orportion.
! x* t$ j5 ?* ^2 L# j/ Q: X. 错误
! D, g2 U# Q; T) O. 正确, R5 }& Z1 o% I: }9 j+ b1 q6 E
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5 ?: D0 S9 m* R( U
, D5 y' v9 q* r7 q" C27.Mrhnising usinsss sll prouts tht thy purhs from othr usinsss to ustomrs.
& x7 n: e! N3 X# ]7 u8 O5 i. 错误
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28.Th ook vlu of  fix sst rport on th ln sht rprsnts its mrkt vlu on tht t.
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- ?8 N0 b0 e! h1 H) b29.vill-for-sl suritis r suritis tht mngmnt xpts to sll in th futur, ut r not tivly tr for profit.
7 P$ v* [9 [9 |7 y8 y* B. 错误' w5 T" T( v, z. w8 F9 U
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: _9 C9 {# h5 l) Z* Q0 s30.ny iffrn twn th fir mrkt vlus of th suritis n thir ost is  rliz gin or loss.% H1 N6 c# {! }9 P+ m0 y. y0 Y
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