奥鹏南开20春学期17091803180919031909《会计专业英语》在线作业2 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2随机doc
1.Thetwomostcommonspecializedfieldsofaccountinginpracticeare（）
A.forensicaccountingandfinancialaccounting B.managerialaccountingandfinancialaccounting C.managerialaccountingandenvironmentalaccounting D.financialaccountingandtaxaccountingsystems
【参考答案】:
B
2.Cashequivalents（）
A.areillegalinsomecompany B.willbeconvertedtocashwithintwoyears C.willbeconvertedtocashwithin90days D.willbeconvertedtocashwithin120days
【参考答案】:
C
3.Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock（）
A.resaletoemployees B.bonustoemployees C.forsupportingthemarketpriceofthestock D.toincreasethesharesoutstanding
【参考答案】:
D
4.Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock.
A.resaletoemployees B.bonustoemployees C.forsupportingthemarketpriceofthestock D.toincreasethesharesoutstanding
【参考答案】:
D
5.Usingaperpetualinventorysystem,theentrytorecordthereturnfromacustomerofmerchandisesoldonaccountincludesa
A.credittoSalesReturnsandAllowances B.debittoMerchandiseInventory C.credittoMerchandiseInventory D.debittoCostofMerchandiseSold
【参考答案】:
B
6.Themostwidelyuseddepreciationmethodis
A.straight-line B.sum-of-the-years-digits C.declining-balance D.units-of-production
【参考答案】:
A
7.Thecostmethodofaccountingforstock（）
A.recognizesdividendsasincome B.isonlyappropriateaspartofaconsolidation C.requirestheinvestmentbeincreasedbythereportednetincomeoftheinvestee D.requirestheinvestmentbedecreasedbythereportednetincomeoftheinvestee
【参考答案】:
A
8.Theterm"inventory"indicates（）
A.merchandiseheldforsaleinthenormalcourseofbusiness B.materialsintheprocessofproductionorheldforproduction C.supplies D.bothAandB
【参考答案】:
D
9.Theaccountingequationmaybeexpressedas（）
A.Assets=Equities-Liabilities B.AssetsLiabilities=Owner'sEquity C.Assets=RevenueslessLiabilities D.Assets-Liabilities=Owner'sEquity
【参考答案】:
D
10.Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe（）
A.Uncollectibleaccountsexpensefortheyear B.totaloftheaccountsreceivableswritten-offduringtheyear C.totalestimateduncollectibleaccountsasoftheendoftheyear D.sumofallaccountsthatarepastdue.
【参考答案】:
C
11.Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
A.netincomeisunderstated B.netincomeisoverstated C.costofmerchandisesoldisunderstated D.merchandiseinventoryreportedonthebalancesheetisoverstated
【参考答案】:
A
12.Whichofthefollowinggroupsareconsideredtobeinternalusersofaccountinginformation?
A.Employeesandcustomers B.Customersandvendors C.Employeesandmanagers D.Governmentandbanks
【参考答案】:
C
13.Cashequivalents（）
A.areillegalinsomecompany B.willbeconvertedtocashwithintwoyears C.willbeconvertedtocashwithin90days D.willbeconvertedtocashwithin120days
【参考答案】:
C
14.Thepercentageanalysisofincreasesanddecreasesinindividualitemsincomparativefinancialstatementsiscalled（）
A.verticalanalysis B.solvencyanalysis C.profitabilityanalysis D.horizontalanalysis
【参考答案】:
D
15.Ifthemakerofapromissorynotefailstopaythenoteontheduedate,thenoteissaidtobe（）
A.displaced B.disallowed C.dishonored D.dishonored
【参考答案】:
C
16.Themethodofaccountingforinvestmentsinequitysecuritiesinwhichtheinvestorrecordsitsshareofperiodicnetincomeoftheinvesteeisthe（）
A.costmethod B.marketmethod C.incomemethod D.equitymethod
【参考答案】:
D
17.Abankreconciliationshouldbepreparedperiodicallybecause（）
A.thedepositor'srecordsandthebank'srecordsareinagreement B.thebankhasnotrecordedallofitstransactions C.anydifferencesbetweenthedepositor'srecordsandthebank'srecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbediscoveredandcorrected D.thebankmustmakesurethatitsrecordsarecorrect
【参考答案】:
C
18.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
19.Theabilityofabusinesstopayitsdebtsastheycomedueandtoearnareasonableamountofincomeisreferredtoas（）
A.solvencyandleverage B.solvencyandprofitability C.solvencyandliquidity D.solvencyandequity
【参考答案】:
B
20.LowCompanyowns40%ofthevotingstockofHighCorporationandusestheequitymethodinrecordingthisinvestment.HighCorporationreporteda$10,000netloss.LowCorporation'sentrywouldincludea（）
A.Debittotheinvestmentaccountfor$10,000 B.Debittotheinvestmentaccountfor$4,000 C.Credittotheinvestmentaccountfor$4,000 D.Debittoalossaccountfor$4,000
【参考答案】:
C
21.Available-for-salesecuritiesaresecuritiesthatmanagementexpectstosellinthefuture,butarenotactivelytradedforprofit.
T.对 F.错
【参考答案】:
T
22.Therelationshipofeachassetitemasapercentoftotalassetsisanexampleofverticalanalysis.
T.对 F.错
【参考答案】:
T
23.Merchandisethatisreturnedtothevendorisreferredtoasasalesallowance.
T.对 F.错
【参考答案】:
F
24.Purchasingsuppliesonaccountincreasesliabilitiesanddecreasesequity.
T.对 F.错
【参考答案】:
F
25.CapitalexpendituresarecoststhatarechargedtoStockholders'Equityaccounts.
T.对 F.错
【参考答案】:
T
26.Ifendinginventoryfortheyearisoverstated,owner'sequityreportedonthebalancesheetattheendoftheyearisunderstated.
T.对 F.错
【参考答案】:
F
27.Merchandisingbusinessessellproductsthattheypurchasefromotherbusinessestocustomers.
A.错误 B.正确
【参考答案】:
B
28.Evenwhenatrialbalanceisinbalance,theremaybeerrorsintheindividualaccounts.
A.错误 B.正确
【参考答案】:
B
29.Thedayonwhichtheboardofdirectorsofthecorporationdistributesadividendiscalledthedeclarationdate.
T.对 F.错
【参考答案】:
T
30.Revenueisearnedonlywhenmoneyisreceived.
T.对 F.错
【参考答案】:
F
31.Theeffectofasalesreturnandallowanceisareductioninsalesrevenueandadecreaseincashoraccountsreceivable.
A.错误 B.正确
【参考答案】:
B
32.Payinganaccountpayableincreasesliabilitiesanddecreasesassets
A.错误 B.正确
【参考答案】:
A
33.Thetwomainsourcesofstockholders'equityareinvestmentscontributedbystockholdersandnetincomeretainedinthebusiness.
T.对 F.错
【参考答案】:
T
34.Whencommonstockisissuedinexchangeforland,thelandshouldberecordedintheaccountsattheparamountofthestockissued.
T.对 F.错
【参考答案】:
T
35.WhenusingtheFIFOinventorycostingmethod,themostrecentcostsareassignedtothecostofgoodssold.
T.对 F.错
【参考答案】:
T
36.TreasuryStockislistedinthestockholders'equitysectiononthebalancesheet.
A.错误 B.正确
【参考答案】:
B
37.Themainreasonthatthebankstatementcashbalanceandthedepositor'scashbalancedonotinitiallybalanceisduetotimingdifferences.
T.对 F.错
【参考答案】:
T
38.Foracurrentliabilitytoexist,thefollowingtwotestsmustbemet.Theliabilitymustbedueusuallywithinayearandmustbepaidoutofcurrentassets.
T.对 F.错
【参考答案】:
T
39.Ifthebondholderhastherighttoexchangeabondforsharesofcommonstock,thebondiscalledaconvertiblebond.
A.错误 B.正确
【参考答案】:
B
40.Recognitionistheprocessofincorporatinginthebalancesheetorincomestatementanitemthatmeetthedefinitionofanelementandsatisfiestherecognitioncriteria.
A.错误 B.正确
【参考答案】:
B
41.SalesDiscountsisarevenueaccountwithacreditbalance.
A.错误 B.正确
【参考答案】:
A
42.Theunitsofproductiondepreciationmethodmatchesexpensesagainstrevenuethebest.
T.对 F.错
【参考答案】:
T
43.Iftheproceedsfromthesaleofbondinvestmentsexceedsthecarryingamountofthebonds,againisrealized.
T.对 F.错
【参考答案】:
T
44.Thematchingconceptrequiresexpensesberecordedinthesameperiodthattherelatedrevenueisrecorded.
T.对 F.错
【参考答案】:
T
45.Alargeretainedearningsaccountmeansthatthereiscashavailabletopaydividends.
T.对 F.错
【参考答案】:
F
46.Iftheliabilitiesowedbyabusinesstotal$500,000,thentheassetsalsototal$500,000.
A.错误 B.正确
【参考答案】:
A
47.Theamortizationofapremiumonbondspayabledecreasesbondinterestexpense.
A.错误 B.正确
【参考答案】:
B
48.Accountingisaservicethatprovidesmanydifferentuserswithfinancialinformationtomakeeconomicdecisions.
A.错误 B.正确
【参考答案】:
B
49.Intangibleassetsdifferfromproperty,plantandequipmentassetsinthattheylackphysicalsubstance.
A.错误 B.正确
【参考答案】:
B
50.Thedeclarationandissuanceofastockdividenddoesnotaffectthetotalamountofacorporation'sassets,liabilities,orstockholders'equity.
T.对 F.错
【参考答案】:
T
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