南开20春学期160316091703《会计专业英语》在线作业.docx
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南开20春学期160316091703《会计专业英语》在线作业
（单选题）1:
Whichofthefollowingshouldnotbeconsideredcashbyanaccountant?
A:
coins
B:
bankcheckingaccounts
C:
postagestamps
D:
Pettycashfunds
正确答案:
C
（单选题）2:
TheaccountUnrealizedGain（Loss）onAvailable-For-SaleSecuritiesshouldbeincludedinthe（）
A:
IncomestatementasOtherRevenue（Expenses）
B:
Balancesheetasanadjustmenttotheassetaccount
C:
BalancesheetasanadjustmenttoStockholders'Equity
D:
StatementofRetainedEarnings
正确答案:
C
（单选题）3:
Whichofthefollowingbelowgenerallyisthemostusefulinanalyzingcompaniesofdifferentsizes?
A:
comparativestatements
B:
common-sizedfinancialstatements
C:
price-levelaccounting
D:
auditreport
正确答案:
B
（单选题）4:
Thebusinessentityconceptmeansthat
A:
theownerispartofthebusinessentity
B:
anentityisorganizedaccordingtostateorfederalstatutes
C:
anentityisorganizedaccordingtotherulessetbytheFASB
D:
theentityisanindividualeconomicunitforwhichdataarerecorded,analyzed,andreported
正确答案:
D
（单选题）5:
Abusinesspaid$7,000toacreditorinpaymentofanamountowed.Theeffectofthetransactionontheaccountingequationwasto
A:
increaseoneasset,decreaseanotherasset
B:
decreaseanasset,decreasealiability
C:
increaseanasset,increasealiability
D:
increaseanasset,increaseowner'sequity
正确答案:
B
（单选题）6:
Whichoftheitemsbelowisnotabusinessorganizationform?
（）
A:
entrepreneurship
B:
proprietorship
C:
partnership
D:
corporation
正确答案:
A
（单选题）7:
Thetwomostcommonspecializedfieldsofaccountinginpracticeare（）
A:
forensicaccountingandfinancialaccounting
B:
managerialaccountingandfinancialaccounting
C:
managerialaccountingandenvironmentalaccounting
D:
financialaccountingandtaxaccountingsystems
正确答案:
B
（单选题）8:
Theabilityofabusinesstopayitsdebtsastheycomedueandtoearnareasonableamountofincomeisreferredtoas（）
A:
solvencyandleverage
B:
solvencyandprofitability
C:
solvencyandliquidity
D:
solvencyandequity
正确答案:
B
（单选题）9:
Allofthefollowingbelowareneededforthecalculationofdepreciationexcept（）
A:
cost
B:
residualvalue
C:
estimatedlife
D:
bookvalue
正确答案:
D
（单选题）10:
Oneofthemaindisadvantagesofthecorporateformisthe（）
A:
professionalmanagement
B:
doubletaxationofdividends
C:
charter
D:
corporationmustissuestock
正确答案:
B
（单选题）11:
Revenuesarereportedwhen
A:
acontractissigned
B:
acontractissigned
C:
workisbegunonthejob
D:
workiscompletedonthejob
正确答案:
D
（单选题）12:
Deferredrevenueisrevenuethatis
A:
earnedandthecashhasbeenreceived
B:
earnedbutthecashhasnotbeenreceived
C:
notearnedandthecashhasnotbeenreceived
D:
notearnedbutthecashhasbeenreceived
正确答案:
D
（单选题）13:
Thedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasan
A:
accountpayable
B:
accountreceivable
C:
asset
D:
expensepayable
正确答案:
A
（单选题）14:
Austin,Inc.madeaPrepaidRentpaymentof$3,500onJanuary1st.Thecompany’smonthlyrentis$700.TheamountofPrepaidRentthatwouldappearontheJanuary31balancesheetafteradjustmentis:
A:
$2,800
B:
$700
C:
$3,500
D:
$1,750
正确答案:
A
（单选题）15:
Characteristicsofacorporationinclude（）
A:
shareholderswhoaremutualagents
B:
directmanagementbytheshareholders（owners）
C:
itsinabilitytoownproperty
D:
shareholderswhohavelimitedliability
正确答案:
D
（单选题）16:
Iftheallowancemethodofaccountingforuncollectiblereceivablesisused,whatgeneralledgeraccountiscreditedtowriteoffacustomer'saccountasuncollectible?
A:
UncollectibleAccountsExpense
B:
AccountsReceivable
C:
AllowanceforDoubtfulAccounts
D:
InterestExpense
正确答案:
B
（单选题）17:
Thecharacteristicsofpartnershipexclude（）
A:
morefinancialresourcesthanaproprietorship
B:
additionalmanagementskills
C:
limitedliability
D:
unlimitedliability
正确答案:
C
（单选题）18:
Whichofthefollowinggroupsofaccountshaveanormaldebitbalance?
A:
revenues,liabilities,capital
B:
capital,assets
C:
liabilities,expenses
D:
assets,expenses
正确答案:
D
（单选题）19:
Theamountoftheoutstandingchecksisincludedonthebankreconciliationasa（n）（）
A:
deductionfromthebalanceperdepositor'srecords
B:
additiontothebalanceperbankstatement
C:
deductionfromthebalanceperbankstatement
D:
additiontothebalanceperdepositor'srecords
正确答案:
C
（单选题）20:
Whichofthefollowingmeasuresacompany’sabilitytopayitscurrentliabilities?
A:
earningspershare
B:
inventoryturnover
C:
currentratio
D:
numberoftimesinterestchargesearned
正确答案:
C
（判断题）21:
Ifafirmhasaquickratioof1,thesubsequentpaymentofanaccountpayablewillcausetheratiotoincrease.
A:
对
B:
错
正确答案:
F
（判断题）22:
Anaccountreceivableistypicallyclassifiedasarevenue.
A:
对
B:
错
正确答案:
F
（判断题）23:
Whencommonstockisissuedinexchangeforland,thelandshouldberecordedintheaccountsattheparamountofthestockissued.
A:
错误
B:
正确
正确答案:
A
（判断题）24:
TreasuryStockislistedinthestockholders'equitysectiononthebalancesheet.
A:
对
B:
错
正确答案:
T
（判断题）25:
Ifbondsaresoldforadiscount,thecarryingvalueofthebondsisequaltothefacevaluelesstheunamortizeddiscount.
A:
对
B:
错
正确答案:
T
（判断题）26:
Accruedexpensesareexpensesthathavebeenincurredbutnotyetpaidincashandthereisnooriginalentry.
A:
对
B:
错
正确答案:
T
（判断题）27:
Thedayonwhichtheboardofdirectorsofthecorporationdistributesadividendiscalledthedeclarationdate.
A:
错误
B:
正确
正确答案:
A
（判断题）28:
Inpreparingbankreconciliation,theamountofdepositsintransitisdeductedfromthebalanceperbankstatement.
A:
对
B:
错
正确答案:
F
（判断题）29:
Thestatementofcashflowsconsistsofanoperatingsection,anincomesection,andanequitysection.
A:
错误
B:
正确
正确答案:
A
（判断题）30:
Thenormalbalanceoftheaccumulateddepreciationaccountisdebit.
A:
错误
B:
正确
正确答案:
A
（判断题）31:
Anaccountreceivableisaclaimagainstacustomerarisingfromasaleonaccount.
A:
对
B:
错
正确答案:
T
（判断题）32:
Theincreasesideofallaccountsisthenormalbalance.
A:
错误
B:
正确
正确答案:
B
（判断题）33:
ThedifferencebetweenAccountsReceivableanditscontraassetaccountiscallednetrealizablevalue.
A:
错误
B:
正确
正确答案:
B
（判断题）34:
Horizontalanalysisisusedtocomparethefinancialstatementsofthesamecompanyfordifferentperiods.
A:
对
B:
错
正确答案:
T
（判断题）35:
Everyadjustingentrywillaffectatleastoneincomestatementaccountandonebalancesheetaccount.
A:
对
B:
错
正确答案:
T
（判断题）36:
Dividendsinarrearsareliabilitiesofthecorporation.
A:
错误
B:
正确
正确答案:
A
（判断题）37:
Revenueisearnedonlywhenmoneyisreceived.
A:
对
B:
错
正确答案:
F
（判断题）38:
Horizontalanalysisisusedtocomparethefinancialstatementsofthesamecompanyfordifferentperiods.
A:
错误
B:
正确
正确答案:
B
（判断题）39:
Allproperty,plant,andequipmentassetsaredepreciatedovertime.
A:
对
B:
错
正确答案:
F
（判断题）40:
Theallowancefordoubtfulaccountsissimilartoaccumulateddepreciationinthattheaccountrepresentsthetotalofallaccountswritten-offsincethebeginningyear.
A:
错误
B:
正确
正确答案:
A
（判断题）41:
Abalancesheetisalistoftheassets,liabilities,andowner'sequityofabusinessforaperiodoftime.
A:
错误
B:
正确
正确答案:
A
（判断题）42:
Adjustingentriesareneededtoensurethattherevenuerecognitionandmatchingprinciplesarefollowed.
A:
对
B:
错
正确答案:
T
（判断题）43:
TheaccountingequationcanbeexpressedasAssets-Liabilities=Owner'sEquity.
A:
对
B:
错
正确答案:
T
（判断题）44:
Journalizingistheprocessofenteringamountsintheledger.
A:
对
B:
错
正确答案:
F
（判断题）45:
Inpreparingbankreconciliation,theamountofoutstandingchecksisaddedtothebalanceperbankstatement.
A:
对
B:
错
正确答案:
F
（判断题）46:
Ifafirmhasaquickratioof1,thesubsequentpaymentofanaccountpayablewillcausetheratiotoincrease.
A:
错误
B:
正确
正确答案:
A
（判断题）47:
Ifendinginventoryfortheyearisunderstated,netincomefortheyearisoverstated.
A:
对
B:
错
正确答案:
F
（判断题）48:
Undertheperiodicinventorysystem,thecostofmerchandisesoldisrecordedwhensalesaremade.
A:
对
B:
错
正确答案:
F
（判断题）49:
Afixedassetimpairmentsoccurswhenthefairvalueofafixedassetfallsbelowitsbookvalueandisnotexpectedtorecover.
A:
错误
B:
正确
正确答案:
B
（判断题）50:
Theeffectofasalesreturnandallowanceisareductioninsalesrevenueandadecreaseincashoraccountsreceivable.
A:
错误
B:
正确
正确答案:
B
（单选题）1:
Whichofthefollowingshouldnotbeconsideredcashbyanaccountant?
A:
coins
B:
bankcheckingaccounts
C:
postagestamps
D:
Pettycashfunds
正确答案:
C
（单选题）2:
TheaccountUnrealizedGain（Loss）onAvailable-For-SaleSecuritiesshouldbeincludedinthe（）
A:
IncomestatementasOtherRevenue（Expenses）
B:
Balancesheetasanadjustmenttotheassetaccount
C:
BalancesheetasanadjustmenttoStockholders'Equity
D:
StatementofRetainedEarnings
正确答案:
C
（单选题）3:
Whichofthefollowingbelowgenerallyisthemostusefulinanalyzingcompaniesofdifferentsizes?
A:
comparativestatements
B:
common-sizedfinancialstatements
C:
price-levelaccounting
D:
auditreport
正确答案:
B
（单选题）4:
Thebusinessentityconceptmeansthat
A:
theownerispartofthebusinessentity
B:
anentityisorganizedaccordingtostateorfederalstatutes
C:
anentityisorganizedaccordingtotherulessetbytheFASB
D:
theentityisanindividualeconomicunitforwhichdataarerecorded,analyzed,andreported
正确答案:
D
（单选题）5:
Abusinesspaid$7,000toacreditorinpaymentofanamountowed.Theeffectofthetransactionontheaccountingequationwasto
A:
increaseoneasset,decreaseanotherasset
B:
decreaseanasset,decreasealiability
C:
increaseanasset,increasealiability
D:
increaseanasset,increaseo
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