奥鹏南开20春学期《会计专业英语》在线作业第1次试题标准答案.docx
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奥鹏南开20春学期《会计专业英语》在线作业第1次试题标准答案
南开大学
《会计专业英语》在线作业
正确答案
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20春学期（1709、1803、1809、1903、1909、2003）《会计专业英语》在线作业第1次84.0
1.Thetwomostcommonspecializedfieldsofaccountinginpracticeare（）
【选项】：
Aforensicaccountingandfinancialaccounting
Bmanagerialaccountingandfinancialaccounting
Cmanagerialaccountingandenvironmentalaccounting
Dfinancialaccountingandtaxaccountingsystems
【答案】：
B
2.Cashequivalents（）
【选项】：
Aareillegalinsomecompany
Bwillbeconvertedtocashwithintwoyears
Cwillbeconvertedtocashwithin90days
Dwillbeconvertedtocashwithin120days
【答案】：
C
3.Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock（）
【选项】：
Aresaletoemployees
Bbonustoemployees
Cforsupportingthemarketpriceofthestock
Dtoincreasethesharesoutstanding
【答案】：
D
4.Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock.
【选项】：
Aresaletoemployees
Bbonustoemployees
Cforsupportingthemarketpriceofthestock
Dtoincreasethesharesoutstanding
【答案】：
D
5.Usingaperpetualinventorysystem,theentrytorecordthereturnfromacustomerofmerchandisesoldonaccountincludesa
【选项】：
AcredittoSalesReturnsandAllowances
BdebittoMerchandiseInventory
CcredittoMerchandiseInventory
DdebittoCostofMerchandiseSold
【答案】：
B
6.Themostwidelyuseddepreciationmethodis
【选项】：
Astraight-line
Bsum-of-the-years-digits
Cdeclining-balance
Dunits-of-production
【答案】：
A
7.Thecostmethodofaccountingforstock（）
【选项】：
Arecognizesdividendsasincome
Bisonlyappropriateaspartofaconsolidation
Crequirestheinvestmentbeincreasedbythereportednetincomeoftheinvestee
Drequirestheinvestmentbedecreasedbythereportednetincomeoftheinvestee
【答案】：
A
8.Theterm"inventory"indicates（）
【选项】：
Amerchandiseheldforsaleinthenormalcourseofbusiness
Bmaterialsintheprocessofproductionorheldforproduction
Csupplies
DbothAandB
【答案】：
D
9.Theaccountingequationmaybeexpressedas（）
【选项】：
AAssets=Equities-Liabilities
BAssets+Liabilities=Owner'sEquity
CAssets=RevenueslessLiabilities
DAssets-Liabilities=Owner'sEquity
【答案】：
D
10.Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe（）
【选项】：
AUncollectibleaccountsexpensefortheyear
Btotaloftheaccountsreceivableswritten-offduringtheyear
Ctotalestimateduncollectibleaccountsasoftheendoftheyear
Dsumofallaccountsthatarepastdue.
【答案】：
C
11.Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
【选项】：
Anetincomeisunderstated
Bnetincomeisoverstated
Ccostofmerchandisesoldisunderstated
Dmerchandiseinventoryreportedonthebalancesheetisoverstated
【答案】：
A
12.Whichofthefollowinggroupsareconsideredtobeinternalusersofaccountinginformation?
【选项】：
AEmployeesandcustomers
BCustomersandvendors
CEmployeesandmanagers
DGovernmentandbanks
【答案】：
C
13.Cashequivalents（）
【选项】：
Aareillegalinsomecompany
Bwillbeconvertedtocashwithintwoyears
Cwillbeconvertedtocashwithin90days
Dwillbeconvertedtocashwithin120days
【答案】：
C
14.Thepercentageanalysisofincreasesanddecreasesinindividualitemsincomparativefinancialstatementsiscalled（）
【选项】：
Averticalanalysis
Bsolvencyanalysis
Cprofitabilityanalysis
Dhorizontalanalysis
【答案】：
D
15.Ifthemakerofapromissorynotefailstopaythenoteontheduedate,thenoteissaidtobe（）
【选项】：
Adisplaced
Bdisallowed
Cdishonored
Ddishonored
【答案】：
C
16.Themethodofaccountingforinvestmentsinequitysecuritiesinwhichtheinvestorrecordsitsshareofperiodicnetincomeoftheinvesteeisthe（）
【选项】：
Acostmethod
Bmarketmethod
Cincomemethod
Dequitymethod
【答案】：
D
17.Abankreconciliationshouldbepreparedperiodicallybecause（）
【选项】：
Athedepositor'srecordsandthebank'srecordsareinagreement
Bthebankhasnotrecordedallofitstransactions
Canydifferencesbetweenthedepositor'srecordsandthebank'srecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbediscoveredandcorrected
Dthebankmustmakesurethatitsrecordsarecorrect
【答案】：
C
18.Whichofthefollowingentriesrecordstheacquisitionofofficesuppliesonaccount?
【选项】：
AOfficeSupplies,debit;Cash,credit
BCash,debit;OfficeSupplies,credit
COfficeSupplies,debit;AccountsPayable,credit
DAccountsReceivable,debit;OfficeSupplies,credit
【答案】：
C
19.Theabilityofabusinesstopayitsdebtsastheycomedueandtoearnareasonableamountofincomeisreferredtoas（）
【选项】：
Asolvencyandleverage
Bsolvencyandprofitability
Csolvencyandliquidity
Dsolvencyandequity
【答案】：
B
20.LowCompanyowns40%ofthevotingstockofHighCorporationandusestheequitymethodinrecordingthisinvestment.HighCorporationreporteda$10,000netloss.LowCorporation'sentrywouldincludea（）
【选项】：
ADebittotheinvestmentaccountfor$10,000
BDebittotheinvestmentaccountfor$4,000
CCredittotheinvestmentaccountfor$4,000
DDebittoalossaccountfor$4,000
【答案】：
C
21.Available-for-salesecuritiesaresecuritiesthatmanagementexpectstosellinthefuture,butarenotactivelytradedforprofit.
【选项】：
T对
F错
【答案】：
A
22.Therelationshipofeachassetitemasapercentoftotalassetsisanexampleofverticalanalysis.
【选项】：
T对
F错
【答案】：
A
23.Merchandisethatisreturnedtothevendorisreferredtoasasalesallowance.
【选项】：
T对
F错
【答案】：
B
24.Purchasingsuppliesonaccountincreasesliabilitiesanddecreasesequity.
【选项】：
T对
F错
【答案】：
B
25.CapitalexpendituresarecoststhatarechargedtoStockholders'Equityaccounts.
【选项】：
T对
F错
【答案】：
B
26.Ifendinginventoryfortheyearisoverstated,owner'sequityreportedonthebalancesheetattheendoftheyearisunderstated.
【选项】：
T对
F错
【答案】：
B
27.Merchandisingbusinessessellproductsthattheypurchasefromotherbusinessestocustomers.
【选项】：
A错误
B正确
【答案】：
B
28.Evenwhenatrialbalanceisinbalance,theremaybeerrorsintheindividualaccounts.
【选项】：
A错误
B正确
【答案】：
B
29.Thedayonwhichtheboardofdirectorsofthecorporationdistributesadividendiscalledthedeclarationdate.
【选项】：
T对
F错
【答案】：
B
30.Revenueisearnedonlywhenmoneyisreceived.
【选项】：
T对
F错
【答案】：
B
31.Theeffectofasalesreturnandallowanceisareductioninsalesrevenueandadecreaseincashoraccountsreceivable.
【选项】：
A错误
B正确
【答案】：
B
32.Payinganaccountpayableincreasesliabilitiesanddecreasesassets
【选项】：
A错误
B正确
【答案】：
A
33.Thetwomainsourcesofstockholders'equityareinvestmentscontributedbystockholdersandnetincomeretainedinthebusiness.
【选项】：
T对
F错
【答案】：
A
34.Whencommonstockisissuedinexchangeforland,thelandshouldberecordedintheaccountsattheparamountofthestockissued.
【选项】：
T对
F错
【答案】：
B
35.WhenusingtheFIFOinventorycostingmethod,themostrecentcostsareassignedtothecostofgoodssold.
【选项】：
T对
F错
【答案】：
B
36.TreasuryStockislistedinthestockholders'equitysectiononthebalancesheet.
【选项】：
A错误
B正确
【答案】：
B
37.Themainreasonthatthebankstatementcashbalanceandthedepositor'scashbalancedonotinitiallybalanceisduetotimingdifferences.
【选项】：
T对
F错
【答案】：
A
38.Foracurrentliabilitytoexist,thefollowingtwotestsmustbemet.Theliabilitymustbedueusuallywithinayearandmustbepaidoutofcurrentassets.
【选项】：
T对
F错
【答案】：
A
39.Ifthebondholderhastherighttoexchangeabondforsharesofcommonstock,thebondiscalledaconvertiblebond.
【选项】：
A错误
B正确
【答案】：
B
40.Recognitionistheprocessofincorporatinginthebalancesheetorincomestatementanitemthatmeetthedefinitionofanelementandsatisfiestherecognitioncriteria.
【选项】：
A错误
B正确
【答案】：
B
41.SalesDiscountsisarevenueaccountwithacreditbalance.
【选项】：
A错误
B正确
【答案】：
A
42.Theunitsofproductiondepreciationmethodmatchesexpensesagainstrevenuethebest.
【选项】：
T对
F错
【答案】：
A
43.Iftheproceedsfromthesaleofbondinvestmentsexceedsthecarryingamountofthebonds,againisrealized.
【选项】：
T对
F错
【答案】：
A
44.Thematchingconceptrequiresexpensesberecordedinthesameperiodthattherelatedrevenueisrecorded.
【选项】：
T对
F错
【答案】：
A
45.Alargeretainedearningsaccountmeansthatthereiscashavailabletopaydividends.
【选项】：
T对
F错
【答案】：
B
46.Iftheliabilitiesowedbyabusinesstotal$500,000,thentheassetsalsototal$500,000.
【选项】：
A错误
B正确
【答案】：
A
47.Theamortizationofapremiumonbondspayabledecreasesbondinterestexpense.
【选项】：
A错误
B正确
【答案】：
B
48.Accountingisaservicethatprovidesmanydifferentuserswithfinancialinformationtomakeeconomicdecisions.
【选项】：
A错误
B正确
【答案】：
B
49.Intangibleassetsdifferfromproperty,plantandequipmentassetsinthattheylackphysicalsubstance.
【选项】：
A错误
B正确
【答案】：
B
50.Thedeclarationandissuanceofastockdividenddoesnotaffectthetotalamountofacorporation'sassets,liabilities,orstockholders'equity.
【选项】：
T对
F错
【答案】：
A
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