《会计专业英语》期末复习资料.docx
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《会计专业英语》期末复习资料
《会计英语》复习资料
二、单项选择（红字为正确答案）：
Financialreportsareusedby
d.
alloftheabove
1.Foraccountingpurposes,thebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis（）
d.
alloftheabove
2.Whichofthefollowingbestdescribesaccounting?
b.
isaninformationsystemthatprovidesreportstostakeholders
3.Usingaccrualaccounting,expensesarerecordedandreportedonly
a.
whentheyareincurred,whetherornotcashispaid
4.Themeasurementbasesexclude（）
c.
Saleprice
5.Debtsowedbyabusinessarereferredtoas（）
d.
liabilities
6.Whichofthefollowingfinancialstatementsreportsinformationasofaspecificdate?
c.
balancesheet
7.Cashinvestmentsmadebytheownertothebusinessarereportedonthestatementofcashflowsinthe
a.
financingactivitiessection
8.Theaccountingequationmaybeexpressedas
d.
Assets-Liabilities=Owner'sEquity
9.Whichofthefollowinggroupsofaccountshaveanormalcreditbalance?
a.
revenues,liabilities,capital
10.Whichofthefollowinggroupsofaccountshaveanormaldebitbalance?
d.
assets,expenses
11.Whichofthefollowingtypesofaccountshaveanormalcreditbalance?
c.
revenuesandliabilities
12.Intheaccountingcycle,thelaststepis（）
a.
preparingapost-closingtrialbalance
13.Whichofthefollowingshouldnotbeconsideredcashbyanaccountant?
c.
postagestamps
14.Abankreconciliationshouldbepreparedperiodicallybecause（）
c.
anydifferencesbetweenthedepositor'srecordsandthebank'srecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbediscoveredandcorrected
15.Theamountoftheoutstandingchecksisincludedonthebankreconciliationasa（n）（）
c.
deductionfromthebalanceperbankstatement
16.Theassetcreatedbyabusinesswhenitmakesasaleonaccountistermed
c.
accountsreceivable
17.WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?
a.
Contraasset,credit
18.Theterm"inventory"indicates（）
d.
bothAandB
19.Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
a.
netincomeisunderstated
20.Merchandiseinventoryattheendoftheyearisoverstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
b.
owner'sequityisoverstated
21.Theinventorymethodthatassignsthemostrecentcoststocostofgoodsoldis
b.
LIFO
22.Underwhichmethodofcostflowsistheinventoryassumedtobecomposedofthemostrecentcosts?
b.
first-in,first-out
23.Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto（）
b.
costofmerchandisesold
24．Allofthefollowingbelowareneededforthecalculationofdepreciationexcept
d.
bookvalue
25.Acharacteristicofafixedassetisthatitis
b.
usedintheoperationsofabusiness
26.AccumulatedDepreciation（）
c.
isacontraassetaccount
27.Thetwomethodsofaccountingforinvestmentsinstockarethecostmethodandthe（）
b.
equitymethod
28.Acapitalexpenditureresultsinadebitto（）
d.
anassetaccount
29.Currentliabilitiesare（）
d.
dueandpayablewithinoneyear
30.Thedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasan
b.
accountpayable
31.Notesmaybeissued（）
d.
alloftheabove
32.Thecostofaproductwarrantyshouldbeincludedasanexpenseinthe
c.
periodofthesaleoftheproduct
33.Ifthemarketrateofinterestis8%,thepriceof6%bondspayinginterestsemiannuallywithafacevalueof$100,000willbe
c.
Lessthan$100,000
34.Theinterestratespecifiedinthebondindentureiscalledthe（）
b.
contractrate
35.Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificprice,thebondsare
d.
callablebonds
36.Whenthemarketrateofinterestonbondsishigherthanthecontractrate,thebondswillsellat
d.
adiscount
37.Onepotentialadvantageoffinancingcorporationsthroughtheuseofbondsratherthancommonstockis
c.
theinterestexpenseisdeductiblefortaxpurposesbythecorporation
38.Characteristicsofacorporationinclude（）
d.
shareholderswhohavelimitedliability
39.Stockholders'equity（）
c.
includesretainedearningsandpaid-incapital
40.Theexcessofissuepriceoverparofcommonstockistermeda（n）（）
d.
premium
41.Cashdividendsareusuallynotpaidonwhichofthefollowing?
c.
treasurystock
42.Whichofthefollowingaccountsbelowisreportedinthepaid-incapital/stockholders'equitysectionofthecorporatebalan
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