奥鹏南开20春学期17091803180919031909《会计专业英语》在线作业 随机doc.docx
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奥鹏南开20春学期17091803180919031909《会计专业英语》在线作业 随机doc.docx
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奥鹏南开20春学期17091803180919031909《会计专业英语》在线作业随机doc
1.Thecostofaproductwarrantyshouldbeincludedasanexpenseinthe()
A.periodthecashiscollectedforaproductsoldonaccount B.futureperiodwhenthecostofrepairingtheproductispaid C.periodofthesaleoftheproduct D.futureperiodwhentheproductisrepairedorreplaced
【参考答案】:
C
2.Currentliabilitiesare()
A.due,butnotreceivableformorethanoneyear B.due,butnotpayableformorethanoneyear C.dueandreceivablewithinoneyear D.dueandpayablewithinoneyear
【参考答案】:
D
3.Themeasurementbasesexclude()
A.Historicalcost B.Currentcost C.Saleprice D.Presentvalue
【参考答案】:
C
4.Foraccountingpurposes,thebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis()
A.acorporation B.aproprietorship C.apartnership D.alloftheabove
【参考答案】:
D
5.Duringaperiodoffallingprices,whichofthefollowinginventorymethodsgenerallyresultsinthelowestbalancesheetamountforinventory.()
A.averagemethod B.LIFOmethod C.FIFOmethod D.cannottellwithoutmoreinformation
【参考答案】:
C
6.Theassetsandliabilitiesofthecompanyare$128,000and$84,000,respectively.Owner’sequityshouldequal
A.$212,000 B.$44,000 C.$128,000 D.$84,000
【参考答案】:
B
7.Whichofthefollowingentriesrecordstheacquisitionofofficesuppliesonaccount?
A.OfficeSupplies,debit;Cash,credit B.Cash,debit;OfficeSupplies,credit C.OfficeSupplies,debit;AccountsPayable,credit D.AccountsReceivable,debit;OfficeSupplies,credit
【参考答案】:
C
8.Thepriceatwhichastockcanbesolddependsuponanumberoffactors.Whichstatementbelowisnotoneofthosefactors?
()
A.thefinancialcondition,earningsrecord,anddividendrecordofthecorporation B.investorexpectationsofthecorporation'searningpower C.howhightheparvalue D.generalbusinessandeconomicconditionsandprospects
【参考答案】:
C
9.Whichofthefollowinggroupsareconsideredtobeinternalusersofaccountinginformation?
A.Employeesandcustomers B.Customersandvendors C.Employeesandmanagers D.Governmentandbanks
【参考答案】:
C
10.Thetwomostcommonspecializedfieldsofaccountinginpracticeare()
A.forensicaccountingandfinancialaccounting B.managerialaccountingandfinancialaccounting C.managerialaccountingandenvironmentalaccounting D.financialaccountingandtaxaccountingsystems
【参考答案】:
B
11.Underwhichmethodofcostflowsistheinventoryassumedtobecomposedofthemostrecentcosts?
A.averagecost B.last-in,first-out C.first-in,first-out D.weightedaverage
【参考答案】:
C
12.Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificprice,thebondsare
A.convertiblebonds B.unsecuredbonds C.debenturebonds D.callablebonds
【参考答案】:
D
13.Thejournalentryacompanyusestorecordtheestimatedaccruedproductwarrantyliabilityis()
A.debitProductWarrantyExpense;creditProductWarrantyPayable B.debitProductWarrantyPayable;creditCash C.debitProductWarrantyExpense;creditCash D.debitProductWarrantyPayable;creditProductWarrantyExpense
【参考答案】:
A
14.Allofthefollowingbelowareneededforthecalculationofdepreciationexcept()
A.cost B.residualvalue C.estimatedlife D.bookvalue
【参考答案】:
D
15.Allofthefollowingoccurwithadouble-entryaccountingsystemexcept:
A.Theaccountingequationremainsinbalance. B.Eachbusinesstransactionwillhaveonlytwoentries. C.Everytransactionaffectsatleasttwoaccounts D.Thesumofalldebitsisalwaysequaltothesumofallcreditsineachjournalentry.
【参考答案】:
B
16.Cashequivalents()
A.areillegalinsomecompany B.willbeconvertedtocashwithintwoyears C.willbeconvertedtocashwithin90days D.willbeconvertedtocashwithin120days
【参考答案】:
C
17.Theaccountingequationmaybeexpressedas()
A.Assets=Equities-Liabilities B.AssetsLiabilities=Owner'sEquity C.Assets=RevenueslessLiabilities D.Assets-Liabilities=Owner'sEquity
【参考答案】:
D
18.Currentliabilitiesare()
A.due,butnotreceivableformorethanoneyear B.due,butnotpayableformorethanoneyear C.dueandreceivablewithinoneyear D.dueandpayablewithinoneyear
【参考答案】:
D
19.Theinterestratespecifiedinthebondindentureiscalledthe()
A.discountrate B.contractrate C.marketrate D.effectiverate
【参考答案】:
B
20.Thepercentageanalysisofincreasesanddecreasesinindividualitemsincomparativefinancialstatementsiscalled()
A.verticalanalysis B.solvencyanalysis C.profitabilityanalysis D.horizontalanalysis
【参考答案】:
D
21.Therelationshipofeachassetitemasapercentoftotalassetsisanexampleofverticalanalysis.
T.对 F.错
【参考答案】:
T
22.AllowanceforDoubtfulAccountsisaliabilityaccount.
A.错误 B.正确
【参考答案】:
A
23.Duringdeflationaryperiods,theuseoftheLIFOmethodofcostinginventorywillresultinaloweramountofcurrentassetsthanwouldresultfromtheuseoftheFIFOmethod.
A.错误 B.正确
【参考答案】:
A
24.Available-for-salesecuritiesaresecuritiesthatmanagementexpectstosellinthefuture,butarenotactivelytradedforprofit.
T.对 F.错
【参考答案】:
T
25.Accountingisaservicethatprovidesmanydifferentuserswithfinancialinformationtomakeeconomicdecisions.
T.对 F.错
【参考答案】:
T
26.Anincomestatementisasummaryoftherevenuesandexpensesofabusinessasofaspecificdate.
T.对 F.错
【参考答案】:
F
27.Thecostofnewequipmentiscalledarevenueexpenditurebecauseitwillhelpgeneraterevenuesinthefuture.
A.错误 B.正确
【参考答案】:
A
28.Thedayonwhichtheboardofdirectorsofthecorporationdistributesadividendiscalledthedeclarationdate.
T.对 F.错
【参考答案】:
T
29.Duringtheclosingprocess,somebalancesheetaccountsareclosedandendtheperiodwithazerobalance.
T.对 F.错
【参考答案】:
F
30.Intangibleassetsdifferfromproperty,plantandequipmentassetsinthattheylackphysicalsubstance.
A.错误 B.正确
【参考答案】:
B
31.Theequitymethodisusuallymoreappropriateforaccountingforinvestmentswherethepurchaserdoesnothavesignificantinfluenceovertheinvestee.
T.对 F.错
【参考答案】:
F
32.Accountingisaservicethatprovidesmanydifferentuserswithfinancialinformationtomakeeconomicdecisions.
A.错误 B.正确
【参考答案】:
B
33.Dividendsinarrearsareliabilitiesofthecorporation.
T.对 F.错
【参考答案】:
T
34.Managerialaccountingisprimarilyconcernedwiththerecordingandreportingofeconomicdataandactivitiesofanentityforusebyowners,creditors,governmentalagencies,andthepublic.
T.对 F.错
【参考答案】:
T
35.Informationismaterialifitsomissionormisstatementcouldinfluencetheeconomicdecisionsofusers.
A.错误 B.正确
【参考答案】:
B
36.Duringdeflationaryperiods,theuseoftheLIFOmethodofcostinginventorywillresultinaloweramountofcurrentassetsthanwouldresultfromtheuseoftheFIFOmethod.
T.对 F.错
【参考答案】:
F
37.Ifendinginventoryfortheyearisoverstated,owner'sequityreportedonthebalancesheetattheendoftheyearisunderstated.
T.对 F.错
【参考答案】:
F
38.Whenoldequipmentistradedinforanewequipment,thedifferencebetweenthelistpriceandthetradeinallowanceiscalledboot.
A.错误 B.正确
【参考答案】:
B
39.Theamortizationofapremiumonbondspayabledecreasesbondinterestexpense.
T.对 F.错
【参考答案】:
T
40.Whenthemarketrateofinterestislessthanthecontractrateforabond,thebondwillsellforapremium.
T.对 F.错
【参考答案】:
T
41.Bondholdersarecreditorsoftheissuingcorporation.
T.对 F.错
【参考答案】:
T
42.Theallowancefordoubtfulaccountsissimilartoaccumulateddepreciationinthattheaccountrepresentsthetotalofallaccountswritten-offsincethebeginningyear.
T.对 F.错
【参考答案】:
F
43.Theaccrualbasisofaccountingrequiresrevenueberecordedwhencashisreceivedfromcustomers.
T.对 F.错
【参考答案】:
F
44.Whenastockdividendisdeclared,itbecomesaliability
A.错误 B.正确
【参考答案】:
A
45.Themainreasonthatthebankstatementcashbalanceandthedepositor'scashbalancedonotinitiallybalanceisduetotimingdifferences.
T.对 F.错
【参考答案】:
T
46.Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet.
A.错误 B.正确
【参考答案】:
A
47.Duringinflationaryperiods,theuseoftheFIFOmethodofcostinginventorywillresultinagreateramountofnetincomethanwouldresultfromtheuseoftheLIFOcostmethod.
T.对 F.错
【参考答案】:
T
48.Thedouble-entryaccountingsystemrecordseachtransactiontwice.
A.错误 B.正确
【参考答案】:
A
49.Overallobjectiveoffinancialreportingistoprovidefinancialinformationusefultointernalusersinmakingeconomicdecisions.
A.错误 B.正确
【参考答案】:
A
50.Thedeclining-balancemethodisanaccelerateddepreciationmethod.
T.对 F.错
【参考答案】:
T
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