17秋学期《会计专业英语》在线作业满分答案Word文件下载.docx

17秋学期《会计专业英语》在线作业满分答案Word文件下载.docx

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2.Theinventorymethodthatassignsthemostrecentcoststocostofgoodsoldis

A.FIFO

B.LIFO

C.average

D.specificidentification

B

3.Theinterestratespecifiedinthebondindentureiscalledthe（）

A.discountrate

B.contractrate

C.marketrate

D.effectiverate

4.Thetwomostcommonspecializedfieldsofaccountinginpracticeare（）

A.forensicaccountingandfinancialaccounting

B.managerialaccountingandfinancialaccounting

C.managerialaccountingandenvironmentalaccounting

D.financialaccountingandtaxaccountingsystems

5.Expensesarereportedonthe（）

A.incomestatement

B.statementofowner'

sequity

C.statementofcashflows

D.balancesheet

A

6.Acharacteristicofafixedassetisthatitis（）

A.intangible

B.usedintheoperationsofabusiness

C.heldforsaleintheordinarycourseofthebusiness

D.noneoftheabove

7.Characteristicsofacorporationinclude（）

A.shareholderswhoaremutualagents

B.directmanagementbytheshareholders（owners）

C.itsinabilitytoownproperty

D.shareholderswhohavelimitedliability

D

8.Whichofthefollowingisnotincludedinthecomputationofthequickratio?

A.inventory

B.marketablesecurities

C.accountsreceivable

D.cash

9.Foraccountingpurposes,thebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis（）

A.acorporation

B.aproprietorship

C.apartnership

D.alloftheabove

10.Notesmaybeissued（）

A.whenassetsarepurchased

B.tocreditor'

stotemporarilysatisfyanaccountpayablecreatedearlier

C.whenborrowingmoney

11.Thecostofaproductwarrantyshouldbeincludedasanexpenseinthe（）

A.periodthecashiscollectedforaproductsoldonaccount

B.futureperiodwhenthecostofrepairingtheproductispaid

C.periodofthesaleoftheproduct

D.futureperiodwhentheproductisrepairedorreplaced

12.Theterm"

inventory"

indicates（）

A.merchandiseheldforsaleinthenormalcourseofbusiness

B.materialsintheprocessofproductionorheldforproduction

C.supplies

D.bothAandB

13.Currentliabilitiesare（）

A.due,butnotreceivableformorethanoneyear

B.due,butnotpayableformorethanoneyear

C.dueandreceivablewithinoneyear

D.dueandpayablewithinoneyear

14.Theamountoftheoutstandingchecksisincludedonthebankreconciliationasa（n）（）

A.deductionfromthebalanceperdepositor'

srecords

B.additiontothebalanceperbankstatement

C.deductionfromthebalanceperbankstatement

D.additiontothebalanceperdepositor'

15.Theaccountingequationmaybeexpressedas（）

A.Assets=Equities-Liabilities

B.Assets+Liabilities=Owner'

sEquity

C.Assets=RevenueslessLiabilities

D.Assets-Liabilities=Owner'

16.Debtsowedbyabusinessarereferredtoas（）

A.accountsreceivables

B.equities

C.owner’sequity

D.liabilities

17.Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?

A.netincomeisunderstated

B.netincomeisoverstated

C.costofmerchandisesoldisunderstated

D.merchandiseinventoryreportedonthebalancesheetisoverstated

18.Theabilityofabusinesstopayitsdebtsastheycomedueandtoearnareasonableamountofincomeisreferredtoas（）

A.solvencyandleverage

B.solvencyandprofitability

C.solvencyandliquidity

D.solvencyandequity

19.Revenueshouldberecognizedwhen（）

A.cashisreceived

B.theserviceisperformed

C.thecustomerplacesanorder

D.thecustomerchargesanorder

20.Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto（）

A.suppliesexpense

B.costofmerchandisesold

C.merchandiseinventory

D.sales

二、判断题（共30道试题,共60分）

1.Thenormalbalanceoftheaccumulateddepreciationaccountisdebit.

A.错误

B.正确

2.AllowanceforDoubtfulAccountsisaliabilityaccount.

3.Accountingisaservicethatprovidesmanydifferentuserswithfinancialinformationtomakeeconomicdecisions.

4.Informationismaterialifitsomissionormisstatementcouldinfluencetheeconomicdecisionsofusers.

5.Whenoldequipmentistradedinforanewequipment,thedifferencebetweenthelistpriceandthetradeinallowanceiscalledboot.

6.Managerialaccountingisprimarilyconcernedwiththerecordingandreportingofeconomicdataandactivitiesofanentityforusebyowners,creditors,governmentalagencies,andthepublic.

7.Theallowancefordoubtfulaccountsissimilartoaccumulateddepreciationinthattheaccountrepresentsthetotalofallaccountswritten-offsincethebeginningyear.

8.Bondsaresoldatfacevaluewhenthecontractrateisequaltothemarketrateofinterest.

9.CapitalexpendituresarecoststhatarechargedtoStockholders'

Equityaccounts.

10.Ifthedebitportionofanadjustingentryistoanassetaccount,thenthecreditportionmustbetoaliabilityaccount.

11.WhenusingtheFIFOinventorycostingmethod,themostrecentcostsareassignedtothecostofgoodssold.

12.Thestatementofcashflowsconsistsofanoperatingsection,anincomesection,andanequitysection.

13.Theaccrualbasisofaccountingrequiresrevenueberecordedwhencashisreceivedfromcustomers.

14.Payinganaccountpayableincreasesliabilitiesanddecreasesassets

15.Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholder'

sequitysectionofthebalancesheet.

16.Incomeisrecognizedwhenanincreaseinfuturebenefitsrelatedtoanincreaseinanassetofadecreaseofaliabilityhasarisenthatcanbemeasuredreliably.

17.Consuminggoodsandservicesintheprocessofgeneratingrevenuesresultsinexpenses.

18.Thematchingconceptrequiresexpensesberecordedinthesameperiodthattherelatedrevenueisrecorded.

19.Thepricesofbondsarequotedasapercentageofthebonds'

marketvalue.

20.Inpreparingbankreconciliation,theamountofdepositsintransitisdeductedfromthebalanceperbankstatement.

21.Whenastockdividendisdeclared,itbecomesaliability

22.Available-for-salesecuritiesaresecuritiesthatmanagementexpectstosellinthefuture,butarenotactivelytradedforprofit.

23.Forstronginternalcontrolsystemovercash,itisimportanttohavethedutiesrelatedtocashreceiptsandcashpaymentsdividedamongdifferentemployees.

24.Dividendsinarrearsareliabilitiesofthecorporation.

25.Abalancesheetisalistoftheassets,liabilities,andowner'

sequityofabusinessforaperiodoftime.

26.Cashequivalentsareshort-terminvestmentsthatwillbeconvertedtocashwithin120days.

27.Ifafirmhasaquickratioof1,thesubsequentpaymentofanaccountpayablewillcausetheratiotoincrease.

28.Ifendinginventoryfortheyearisunderstated,netincomefortheyearisoverstated.

29.Theeffectofasalesreturnandallowanceisareductioninsalesrevenueandadecreaseincashoraccountsreceivable.

30.Anaccountreceivableisaclaimagainstacustomerarisingfromasaleonaccount.