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南开16春学期《会计专业英语》在线作业资料辅导资料

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发表于 2016-4-19 13:09:36 | 显示全部楼层 |阅读模式
谋学网
一、资料来源(谋学网www.mouxue.com)(共 20 道试,共 40 分。)V 1.  When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at ( )
7 c/ _2 h" @& o8 }# V* R3 T! SA. a premium& m0 F' C0 |: m5 K% k9 c. T
B. their face value
7 }+ \$ t# M  VC. their maturity value
9 H' S0 n% X; F  \6 ~6 pD. a discount& b; X/ M& H5 u
      满分:2  分
; o' }% ~5 V. [5 n2.  Which of the following should not be considered cash by an accountant?$ M( b! Y7 ~1 s2 h" }" G
A. coins
$ n( y0 w9 {: G6 J7 V$ M# G9 [B. bank checking accounts
* l  g& P  a; eC. postage stamps
8 N  N/ }$ i$ C! C0 W0 b5 HD. Petty cash funds
- o% b  `- m2 ^      满分:2  分! ~& w% F1 d  d( o" g
3.  A capital expenditure results in a debit to ( )2 d# e  |8 o7 X/ ?7 v1 G
A. an expense account
8 C9 \- ]; h3 J4 Z7 |B. a capital account! k4 D. y' b* }/ H
C. a liability account- J6 ^! g1 S- H
D. an asset account
' ~$ m; M! l' u9 Z8 h      满分:2  分4 o. ?& Y& L1 I5 N. u7 F5 B- F1 O$ b
4.  Stockholders' equity ( )
2 }9 `( }3 x" r* ?0 g4 ]- g4 i$ NA. is usually equal to cash on hand2 d# j% g8 i9 H( d8 C4 O
B. includes paid-in capital and liabilities" w9 \" Y% A. z! a- h3 a5 l6 p9 Q
C. includes retained earnings and paid-in capital
  K- G9 Y  s3 f+ E& wD. is shown on the income statement
9 I" p  t6 h3 _: v- h      满分:2  分
5 t, w3 ?3 ~' ]4 Z% R5 T! k5.  Current liabilities are( )( N- d$ }2 x. e5 p$ G8 K* N
A. due, but not receivable for more than one year
  ~' Z/ {" l1 J6 P4 F' hB. due, but not payable for more than one year
& M  w5 Z1 [/ k6 j, q4 jC. due and receivable within one year
7 Z1 W" N! f, b4 ]# @7 K$ L# c# sD. due and payable within one year
2 L2 B1 h& r0 T" l5 c      满分:2  分' z$ ]" |6 ~9 {3 X  x( F" {
6.  The debt created by a business when it makes a purchase on account is referred to as an
% I! Z! J! i# ^2 i7 z$ @A. account payable
* K" C8 v" @( F% k" k. fB. account receivable7 r8 i) B: L% }
C. asset
, p$ o( F1 |0 }D. expense payable
: p- S: ^& l+ v$ d) |      满分:2  分( y9 _( h( i/ ?% T9 }. N
7.  The liability for a dividend is recorded on which of the following dates?
+ Z9 T3 l6 j  G% O, _7 wA. the date of record3 a3 l1 U8 r) q, Q6 V" H0 N# f
B. the date of payment
  y; m1 L5 D3 B. E' ]C. the date of announcement! S2 {8 _* _; t9 t& E7 b) @# i8 R9 F' c" P
D. the date of declaration
8 Z. M9 ?+ R7 l* m$ _% R% s9 R      满分:2  分
" A3 M& _( p$ n7 K# W4 _8.  Which of the following below generally is the most useful in analyzing companies of different sizes?
2 j; i+ W9 y2 N: PA. comparative statements
, c. w0 O& r& i4 \2 V7 p: [# i7 ~; fB. common-sized financial statements
9 A: A  J6 V. K4 ZC. price-level accounting
0 L: J( {* B* z+ v! \D. audit report0 [! ?1 e% Q: V
      满分:2  分. o9 T* x3 p& x4 u  z
9.  Financial statements in which financial data for two or more companies are combined as a single entity are called* ]2 D' _7 _; U+ r% I0 }. V
A. conventional statements
& Q$ C% }8 G% t3 bB. consolidated statements7 C. c* B4 q( s: i1 u$ a! g; p* F
C. audited statements
3 j& v8 N! {& ^  H+ Z3 A$ r7 ^8 @D. constitutional statements5 i: w$ @7 _/ z# }+ E
      满分:2  分
3 F5 Z" X* h% n5 \' E0 c10.  The interest rate specified in the bond indenture is called the ( )
2 `- @* _3 Y  ^A. discount rate
* @' W; Z- R3 A; @B. contract rate
$ C8 ?" f( o, A. ?$ U) q8 b$ OC. market rate
3 C' i- \+ @0 g1 i3 V0 iD. effective rate
% a9 a7 @6 p* T9 w* w$ p! l$ O      满分:2  分
" C. L: z# j7 A" s11.  Accumulated Depreciation ( )  U; \( |. m/ W3 o" O" i( l8 D7 @
A. is used to show the amount of cost expiration of intangibles9 f) Y& l) M$ a0 P: {3 O7 E. {
B. is the same as Depreciation Expense$ z; B+ R. a0 q
C. is a contra asset account6 B  U. y# o3 b" S0 m% ]
D. is used to show the amount of cost expiration of natural resources
2 n0 K$ o$ E+ R3 ]) _) U$ C      满分:2  分
4 o5 F9 j, r* W5 V0 o% a12.  A bank reconciliation should be prepared periodically because ( )
, T/ r4 c7 H5 _3 oA. the depositor's records and the bank's records are in agreement
/ l- y. ?& B' `0 i7 r6 J* p  C* wB. the bank has not recorded all of its transactions
5 n9 r* E9 l3 @! k' XC. any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be
6 X1 y5 |& `* U$ C. g8 G/ y      满分:2  分7 ~6 n* S% c6 Q/ t9 m# Z9 Q
13.  The two methods of accounting for investments in stock are the cost method and the ( )5 b+ J: i+ X1 ]* Y! z' w5 l8 V5 n
A. straight-line method
) ^# m1 P+ F$ @B. equity method4 M. `# A: q$ p& S/ @) ~
C. liability method- D+ p  m( R( U
D. interest method: \  f: h" S3 C
      满分:2  分
! k: o0 r- Q0 q2 S# Y14.  All of the following below are needed for the calculation of depreciation except( )
, k; Q8 j/ e+ LA. cost
" b: z" a( }7 Z4 v+ `B. residual value; @5 Z2 c6 P8 K$ Q
C. estimated life+ o; Y" w* I# m: J3 H
D. book value
9 K) Q/ Q9 X6 F3 f$ w& s      满分:2  分
( V1 }8 H  g8 f7 P15.  Sinking Fund Cash would be classified on the balance sheet as ( )8 k8 X' C9 c$ b3 G8 i
A. a current asset4 j" K) U& W2 l& Y/ [3 F
B. a fixed asset% ~6 j9 _+ j* A9 B" W
C. an intangible asset
( _1 _- q2 h% m$ s6 ED. an investment5 m9 ^! H: A& |3 F1 ]1 c, C
      满分:2  分
4 Q$ A! x4 B1 a8 I$ g% _8 e! N16.  Under which method of cost flows is the inventory assumed to be composed of the most recent costs?3 F( j* q0 z  C% f
A. average cost
3 N; R9 y' l% g  c! \5 G2 BB. last-in, first-out7 ]! P% u. s7 p, K
C. first-in, first-out
2 x  P1 D0 h0 Y$ ND. weighted average- p! b! e6 O6 t6 [' b
      满分:2  分: u8 n+ k+ P9 ~+ O+ w
17.  The excess of issue price over par of common stock is termed a(n) ( )
2 N- K# s+ J! H1 R& P: @- NA. discount
& q* C6 \, z7 ^7 sB. income7 ~% g! Q2 R1 L0 N# Y& p
C. deficit
) F$ [' O$ ]# O$ k3 YD. premium
% H6 ]2 L% a6 Z  M      满分:2  分5 }8 u: S. e2 C* \$ r
18.  Cash equivalents( )
, @* G4 k4 H, S( o! j; gA. are illegal in some company& U& F' ~' h- H! B9 g
B. will be converted to cash within two years
# r4 L% V- b. V. V0 XC. will be converted to cash within 90 days; p/ O# k6 F5 D5 Y4 @
D. will be converted to cash within 120 days
4 E/ J) X# X6 ^, v% ]      满分:2  分
; z5 B# O3 U8 a  F1 h19.  Notes may be issued ( )4 ?6 u$ m* @7 s4 l
A. when assets are purchased
/ V$ O* n2 u9 @% |1 W- ]B. to creditor's to temporarily satisfy an account payable created earlier7 n; J8 ]  h. e$ B5 |
C. when borrowing money7 ?# T' E0 z5 g0 W
D. all of the above* T1 \% h' A  _6 x. Z9 m
      满分:2  分
3 B. Q6 i0 t# c/ V7 A  ^' _20.  What is the type of account and normal balance of Allowance for Doubtful Accounts?
9 Y! }0 c  L* p- LA. Contra asset, credit
  M% m# X0 c& ?8 OB. Asset, debit
* \" a- Q& |& U/ QC. Asset, credit+ \. V1 ?7 e8 b5 {
D. Contra asset, debit
/ N( N& M4 ]; E! L0 o      满分:2  分
5 D2 ]$ ^2 k$ V# J# ~( A
# @, l# P" v+ q( i# a二、资料来源(谋学网www.mouxue.com)(共 30 道试题,共 60 分。)V 1.  The accrual basis of accounting requires revenue be recorded when cash is received from customers.
% H: h8 `/ s8 p2 V; W6 P* m9 \: cA. 错误, H7 G" u0 M$ U9 [3 t
B. 正确! x2 e) o4 o9 ~
      满分:2  分! i" U4 n+ o; j) @" v3 L
2.  A fixed asset impairments occurs when the fair value of a fixed asset falls below its book value and is not expected to recover.7 c/ k+ N2 r0 l5 s) n
A. 错误
. n) |0 G$ c8 P1 \B. 正确
3 l6 e4 u4 n% Z) J1 F& N      满分:2  分# {" R* A! {5 F  h% K
3.  If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.
2 a( I4 u3 z6 ~A. 错误4 j0 K* h/ U6 k3 d" r
B. 正确7 ^- ?8 Z. X! ~* f
      满分:2  分  X' d; X4 u" E; o
4.  Treasury Stock is listed in the stockholders' equity section on the balance sheet.- c1 K% D8 |9 D
A. 错误
. R5 Z& J' R) f. B' jB. 正确( t$ \! C; Q+ z7 s# }
      满分:2  分
2 N. f: m. v0 B# K: f5.  The amortization of a premium on bonds payable decreases bond interest expense.
3 x4 G7 w' \' U+ n; F% y4 }% a- ?2 lA. 错误# r. s7 B1 J# H( C: e# G
B. 正确5 M# |7 S/ T* B4 g* @
      满分:2  分
6 P7 ^# u. C# y) v; g6.  A business using the perpetual inventory system, with its detailed subsidiary records, does not need to take a physical inventory.
) A, h1 ]* D5 F6 D5 fA. 错误
( N( @' z& I7 c9 L% vB. 正确+ t/ n& p4 O' U" c& ]  t( N, t0 V
      满分:2  分
% a5 v* [3 g, p' ^8 S) K9 v7.  Consuming goods and services in the process of generating revenues results in expenses.
% ?% V! @* b0 Y  KA. 错误
  ~) n* a& A( z( I, U9 sB. 正确6 q* Z  G, O! b, }
      满分:2  分
" ~) w( S! `" p3 b8.  Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.4 A! m8 k# U; L, }7 a4 S7 m% m
A. 错误% r2 ~' N- L) f; U( e( D
B. 正确/ y) k/ u5 N: q0 B+ T% s& E) f0 X
      满分:2  分" i$ s( c/ }& g: P. C% X& n
9.  In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.: S- e  G: g% y* T7 D# A
A. 错误
2 E) U8 [& p1 `B. 正确
# e: s; F7 e7 ~/ F  |      满分:2  分& ]& E* e- s- }! _- p
10.  The difference between Accounts Receivable and its contra asset account is called net realizable value.
9 J7 q9 L: \1 u" X2 A6 MA. 错误
5 P% Z/ c! w$ {) r; bB. 正确
. P3 k* I. E  j& e      满分:2  分
3 @) d2 Q& V4 d11.  A corporation is a business that is legally separate and distinct from its owners.( g  B5 ?& [$ C* o
A. 错误7 b, _5 J+ G* G: c
B. 正确
  Q; s( Y' U1 S' t      满分:2  分
: k9 H7 e- m& U12.  During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.
2 E  J/ Z; o& ^8 n1 _2 j* }% O  vA. 错误
7 n& K; y7 O& ^. kB. 正确5 q2 V, i! F9 G7 P5 \  T
      满分:2  分
' U3 O: p4 O% ]) B3 p0 r13.  During deflationary periods, the use of the LIFO method of costing inventory will result in a lower amount of current assets than would result from the use of the FIFO method.
* s1 L) j3 u6 q7 VA. 错误% f  n. m4 I* B' r1 c
B. 正确0 ?4 E6 \6 G8 A9 ^, }( A
      满分:2  分% k9 T5 x, X& s9 ~# X
14.  The declining-balance method is an accelerated depreciation method.7 L( s% M6 ?: m; t* b
A. 错误+ u6 r( E& `% [* \" b2 J' p. d
B. 正确
: J" o- Z& U- \  Z      满分:2  分, R; l9 Y# G4 h! W
15.  Financial statements should be understandable to everyone.
3 d+ j! {( C. @3 G$ lA. 错误: U, U2 S& v' T* L- H
B. 正确
2 B4 {5 n- K( Q7 V0 y2 N4 g      满分:2  分
6 \' p' ^' P5 h, l3 s16.  Accounting is a service that provides many different users with financial information to make economic decisions.
8 o$ n) {; Z) s$ E, F+ @* ?5 }A. 错误
4 {" ?3 |/ c, ~1 x" bB. 正确0 v) a. K% U5 Y" X; H9 T/ l
      满分:2  分
9 F+ [4 T' Z$ Y; @' j17.  A balance sheet is a list of the assets, liabilities, and owner's equity of a business for a period of time.
$ x* D+ k1 n' h3 g6 u$ oA. 错误5 ]- O2 Z; Y$ s" C$ Z' I: U3 M
B. 正确5 Z7 e' Q6 a7 z5 M4 M; e2 {% H6 ~
      满分:2  分7 \8 B  f/ H; ~; m+ \0 \
18.  Any difference between the fair market values of the securities and their cost is a realized gain or loss.6 Q# `$ b1 u( D' w6 L
A. 错误
8 V3 }. Y) F, P2 M5 v  D7 xB. 正确3 ^% O  Z' q. w! H. p' I. s
      满分:2  分6 M! Q% v+ j. p% v
19.  When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.: l/ j  }; g6 a1 L, b# u
A. 错误8 G5 G! V; }! E! ]" }9 S
B. 正确
7 v' M+ |  x( S- @" r" u/ g      满分:2  分" e% e4 R$ [5 r1 d! R- J3 d
20.  The two main sources of stockholders' equity are investments contributed by stockholders and net income retained in the business.
. p7 y& x, h2 ^  CA. 错误1 p" C( l+ v) h8 \1 t, M
B. 正确
$ l) H# F% b, A! Q      满分:2  分2 W. j: y: {  v+ \" f
21.  Available-for-sale securities are securities that management expects to sell in the future, but are not actively traded for profit.
6 g# q) H9 E1 e% I6 z- BA. 错误
5 ]4 e" c( P  L+ Q' o$ SB. 正确6 J7 V# W* s! C3 z
      满分:2  分8 n# a3 J! Z2 P% t1 q
22.  If ending inventory for the year is understated, net income for the year is overstated.' e( I6 c5 h; r1 ^
A. 错误. i' Q9 M6 _% @
B. 正确
2 W( V4 k3 T. [& }3 g8 M/ V4 \      满分:2  分
8 |9 D7 L* N" O* ]) Z: k23.  All property, plant, and equipment assets are depreciated over time.8 j! a" Z  d/ C* K0 i: T6 g
A. 错误! P2 Q% `4 j; z7 U* I* J
B. 正确
- [* a5 X3 S( Z9 x+ Z6 ]      满分:2  分9 g. c# K' w. o  i% F! S. H* n! k
24.  Sales Discounts is a revenue account with a credit balance.7 I9 ^4 s1 q/ L6 h, i& ?
A. 错误
% y' V! ~) h2 |8 g- F0 t, ]) IB. 正确
$ P$ y6 u+ f1 [  s! Q- _% a1 H' o      满分:2  分& \6 n" N+ y2 r: E) q3 t; v/ y
25.  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' |# B: w& B9 W$ g4 GA. 错误
  _0 h6 o1 _2 C3 N+ UB. 正确% w; M0 I5 j4 ?1 l
      满分:2  分6 u1 w* ]1 Z6 L: v+ Z' C6 [8 R
26.  The prices of bonds are quoted as a percentage of the bonds' market value.
. @# f$ l$ c1 \% Q' Z% s$ @A. 错误
" i2 c) W8 h8 x; h0 `B. 正确- V! m# \2 @, P! W7 r2 L
      满分:2  分  W0 E& i  y" v& ~+ Y% ]3 b; i& g
27.  When using the FIFO inventory costing method, the most recent costs are assigned to the cost of goods sold.4 j7 G' L) u, e5 P
A. 错误3 V& P8 u( x, V; ?
B. 正确
# F) o9 i" V* ]2 t( u8 i/ @4 [      满分:2  分
7 A/ v# n$ h3 L5 T- U4 Z( B28.  Horizontal analysis is used to compare the financial statements of the same company for different periods.
3 i, h/ |  G% c/ A' cA. 错误( H! Y$ T0 W% ~2 v0 ~
B. 正确
/ _2 _% r+ o' f8 n      满分:2  分
' ~8 {; ^4 T8 k29.  Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.1 L+ M; C2 T; g5 ~, I% W
A. 错误7 O$ m2 `  x0 S4 \5 S/ i8 b
B. 正确
* Q/ J8 @" g9 U8 h$ V      满分:2  分
6 ^! K0 W- I9 r8 s30.  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.
2 ^7 L% i# b" J( e0 n6 ]$ kA. 错误( Q" ~  m6 _! Y# @0 [, R$ y7 V
B. 正确
2 M2 R5 L4 w& ]% r3 j  L      满分:2  分 / Z: t5 l7 K* c  ^& O; L

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