南开17春学期《会计专业英语》在线作业1满分答案.docx
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南开17春学期《会计专业英语》在线作业1满分答案
17春学期《会计专业英语》在线作业
1.Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto()
A.suppliesexpense
B.costofmerchandisesold
C.merchandiseinventory
D.sales
正确答案:
B满分:
2分得分:
2
2.Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe()
A.Uncollectibleaccountsexpensefortheyear
B.totaloftheaccountsreceivableswritten-offduringtheyear
C.totalestimateduncollectibleaccountsasoftheendoftheyear
D.sumofallaccountsthatarepastdue.
正确答案:
C满分:
2分得分:
2
3.Acapitalexpenditureresultsinadebitto()
A.anexpenseaccount
B.acapitalaccount
C.aliabilityaccount
D.anassetaccount
正确答案:
D满分:
2分得分:
2
4.Whichofthefollowingbelowgenerallyisthemostusefulinanalyzingcompaniesofdifferentsizes?
A.comparativestatements
B.common-sizedfinancialstatements
C.price-levelaccounting
D.auditreport
正确答案:
B满分:
2分得分:
2
5.Thetwomethodsofaccountingforinvestmentsinstockarethecostmethodandthe()
A.straight-linemethod
B.equitymethod
C.liabilitymethod
D.interestmethod
正确答案:
B满分:
2分得分:
2
6.Thetwomostcommonspecializedfieldsofaccountinginpracticeare()
A.forensicaccountingandfinancialaccounting
B.managerialaccountingandfinancialaccounting
C.managerialaccountingandenvironmentalaccounting
D.financialaccountingandtaxaccountingsystems
正确答案:
B满分:
2分得分:
2
7.Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificprice,thebondsare
A.convertiblebonds
B.unsecuredbonds
C.debenturebonds
D.callablebonds
正确答案:
D满分:
2分得分:
2
8.Whichoftheitemsbelowisnotabusinessorganizationform?
()
A.entrepreneurship
B.proprietorship
C.partnership
D.corporation
正确答案:
A满分:
2分得分:
2
9.Whichofthefollowingshouldnotbeconsideredcashbyanaccountant?
A.coins
B.bankcheckingaccounts
C.postagestamps
D.Pettycashfunds
正确答案:
C满分:
2分得分:
2
10.Themostwidelyuseddepreciationmethodis
A.straight-line
B.sum-of-the-years-digits
C.declining-balance
D.units-of-production
正确答案:
A满分:
2分得分:
2
11.Cashinvestmentsmadebytheownertothebusinessarereportedonthestatementofcashflowsinthe
A.financingactivitiessection
B.investingactivitiessection
C.operatingactivitiessection
D.supplementalstatement
正确答案:
A满分:
2分得分:
2
12.Thejournalentryacompanyusestorecordtheestimatedaccruedproductwarrantyliabilityis()
A.debitProductWarrantyExpense;creditProductWarrantyPayable
B.debitProductWarrantyPayable;creditCash
C.debitProductWarrantyExpense;creditCash
D.debitProductWarrantyPayable;creditProductWarrantyExpense
正确答案:
A满分:
2分得分:
2
13.Underwhichmethodofcostflowsistheinventoryassumedtobecomposedofthemostrecentcosts?
A.averagecost
B.last-in,first-out
C.first-in,first-out
D.weightedaverage
正确答案:
C满分:
2分得分:
2
14.Whichofthefollowinggroupsofaccountshaveanormaldebitbalance?
A.revenues,liabilities,capital
B.capital,assets
C.liabilities,expenses
D.assets,expenses
正确答案:
D满分:
2分得分:
2
15.Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock.
A.resaletoemployees
B.bonustoemployees
C.forsupportingthemarketpriceofthestock
D.toincreasethesharesoutstanding
正确答案:
D满分:
2分得分:
2
16.Whenthemarketrateofinterestonbondsishigherthanthecontractrate,thebondswillsellat()
A.apremium
B.theirfacevalue
C.theirmaturityvalue
D.adiscount
正确答案:
D满分:
2分得分:
2
17.Acharacteristicofafixedassetisthatitis()
A.intangible
B.usedintheoperationsofabusiness
C.heldforsaleintheordinarycourseofthebusiness
D.noneoftheabove
正确答案:
B满分:
2分得分:
2
18.Stockholders'equity()
A.isusuallyequaltocashonhand
B.includespaid-incapitalandliabilities
C.includesretainedearningsandpaid-incapital
D.isshownontheincomestatement
正确答案:
C满分:
2分得分:
2
19.Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
A.netincomeisunderstated
B.netincomeisoverstated
C.costofmerchandisesoldisunderstated
D.merchandiseinventoryreportedonthebalancesheetisoverstated
正确答案:
A满分:
2分得分:
2
20.Theexcessofissuepriceoverparofcommonstockistermeda(n)()
A.discount
B.income
C.deficit
D.premium
正确答案:
D满分:
2分得分:
2
17春学期《会计专业英语》在线作业
1.Thetwomainsourcesofstockholders'equityareinvestmentscontributedbystockholdersandnetincomeretainedinthebusiness.
A.错误
B.正确
正确答案:
B满分:
2分得分:
2
2.Primaryusersofaccountinginformationareaccountants.
A.错误
B.正确
正确答案:
A满分:
2分得分:
2
3.Duringinflationaryperiods,theuseoftheLIFOmethodofcostinginventory