奥鹏南开大学本部20春学期《会计专业英语》在线作业参考答案Word文档格式.docx

奥鹏南开大学本部20春学期《会计专业英语》在线作业参考答案Word文档格式.docx

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Dwillbeconvertedtocashwithin120days

【答案】：

C

2.Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe（）

AUncollectibleaccountsexpensefortheyear

Btotaloftheaccountsreceivableswritten-offduringtheyear

Ctotalestimateduncollectibleaccountsasoftheendoftheyear

Dsumofallaccountsthatarepastdue.

3.Theprimarypurposeofastocksplitisto（）

Aincreasepaid-incapital

Breducethemarketpriceofthestockpershare

Cincreasethemarketpriceofthestockpershare

Dincreaseretainedearnings

B

4.Theaccountingequationmaybeexpressedas（）

AAssets=Equities-Liabilities

BAssets+Liabilities=Owner'

sEquity

CAssets=RevenueslessLiabilities

DAssets-Liabilities=Owner'

D

5.Currentliabilitiesare（）

Adue,butnotreceivableformorethanoneyear

Bdue,butnotpayableformorethanoneyear

Cdueandreceivablewithinoneyear

Ddueandpayablewithinoneyear

6.Howdoespayingaliabilityincashaffecttheaccountingequation?

Aassetsincrease;

liabilitiesdecrease

Bassetsincrease;

liabilitiesincrease

Cassetsdecrease;

Dliabilitiesdecrease;

owner'

sequityincreases

7.Merchandiseinventoryattheendoftheyearisoverstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?

Aowner'

sequityisoverstated

Bcostofmerchandisesoldisoverstated

Cgrossprofitisunderstated

Dnetincomeisunderstated

A

8.Allofthefollowingoccurwithadouble-entryaccountingsystemexcept:

ATheaccountingequationremainsinbalance.

BEachbusinesstransactionwillhaveonlytwoentries.

CEverytransactionaffectsatleasttwoaccounts

DThesumofalldebitsisalwaysequaltothesumofallcreditsineachjournalentry.

9.Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe（）

10.Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock.

Aresaletoemployees

Bbonustoemployees

Cforsupportingthemarketpriceofthestock

Dtoincreasethesharesoutstanding

11.Financialreportsareusedby（）

Amanagement

Bcreditors

Cinvestors

Dalloftheabove

12.WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?

AContraasset,credit

BAsset,debit

CAsset,credit

DContraasset,debit

13.Debtsowedbyabusinessarereferredtoas（）

Aaccountsreceivables

Bequities

Cowner’sequity

Dliabilities

14.Iftheallowancemethodofaccountingforuncollectiblereceivablesisused,whatgeneralledgeraccountiscreditedtowriteoffacustomer'

saccountasuncollectible?

AUncollectibleAccountsExpense

BAccountsReceivable

CAllowanceforDoubtfulAccounts

DInterestExpense

15.Whichofthefollowingfinancialstatementsreportsinformationasofaspecificdate?

Aincomestatement

Bstatementofowner'

sequity

Cstatementofcashflows

Dbalancesheet

16.Currentliabilitiesare（）

17.Thedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasan

Aaccountpayable

Baccountreceivable

Casset

Dexpensepayable

18.Thepercentageanalysisofincreasesanddecreasesinindividualitemsincomparativefinancialstatementsiscalled（）

Averticalanalysis

Bsolvencyanalysis

Cprofitabilityanalysis

Dhorizontalanalysis

19.Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?

Anetincomeisunderstated

Bnetincomeisoverstated

Ccostofmerchandisesoldisunderstated

Dmerchandiseinventoryreportedonthebalancesheetisoverstated

20.Whichofthefollowinggroupsareconsideredtobeinternalusersofaccountinginformation?

AEmployeesandcustomers

BCustomersandvendors

CEmployeesandmanagers

DGovernmentandbanks

21.Available-for-salesecuritiesaresecuritiesthatmanagementexpectstosellinthefuture,butare