21春学期1703《会计专业英语》在线作业2doc.docx

21春学期1703《会计专业英语》在线作业2doc.docx

《21春学期1703《会计专业英语》在线作业2doc.docx》由会员分享，可在线阅读，更多相关《21春学期1703《会计专业英语》在线作业2doc.docx（7页珍藏版）》请在冰豆网上搜索。

21春学期1703《会计专业英语》在线作业2doc

1.Iftheallowancemethodofaccountingforuncollectiblereceivablesisused,whatgeneralledgeraccountiscreditedtowriteoffacustomer'saccountasuncollectible?

A.UncollectibleAccountsExpense  B.AccountsReceivable  C.AllowanceforDoubtfulAccounts  D.InterestExpense  

【参考答案】:

B

2.Thedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasan

A.accountpayable  B.accountreceivable  C.asset  D.expensepayable  

【参考答案】:

A

3.Intheaccountingcycle,thelaststepis（）

A.preparingthefinancialstatements  B.journalizingandpostingtheadjustingentries  C.preparingapost-closingtrialbalance  D.journalizingandpostingtheclosingentries  

【参考答案】:

C

4.Allofthefollowingbelowareneededforthecalculationofdepreciationexcept（）

A.cost  B.residualvalue  C.estimatedlife  D.bookvalue  

【参考答案】:

D

5.Debtsowedbyabusinessarereferredtoas（）

A.accountsreceivables  B.equities  C.owner’sequity  D.liabilities  

【参考答案】:

D

6.Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?

A.netincomeisunderstated  B.netincomeisoverstated  C.costofmerchandisesoldisunderstated  D.merchandiseinventoryreportedonthebalancesheetisoverstated  

【参考答案】:

A

7.Theinventorymethodthatassignsthemostrecentcoststocostofgoodsoldis

A.FIFO  B.LIFO  C.average  D.specificidentification  

【参考答案】:

B

8.Whatisthetermappliedtotheexcessofnetrevenuefromsalesoverthecostofmerchandisesold?

A.grossprofit  B.incomefromoperations  C.netincome  D.grosssales  

【参考答案】:

A

9.Acapitalexpenditureresultsinadebitto（）

A.anexpenseaccount  B.acapitalaccount  C.aliabilityaccount  D.anassetaccount  

【参考答案】:

D

10.Howistreasurystockshownonthebalancesheet?

A.asanasset  B.asadecreaseinstockholders'equity  C.asanincreaseinstockholders'equity  D.treasurystockisnotshownonthebalancesheet  

【参考答案】:

B

11.Thebusinessentityconceptmeansthat

A.theownerispartofthebusinessentity  B.anentityisorganizedaccordingtostateorfederalstatutes  C.anentityisorganizedaccordingtotherulessetbytheFASB  D.theentityisanindividualeconomicunitforwhichdataarerecorded,analyzed,andreported  

【参考答案】:

D

12.Notesmaybeissued（）

A.whenassetsarepurchased  B.tocreditor'stotemporarilysatisfyanaccountpayablecreatedearlier  C.whenborrowingmoney  D.alloftheabove  

【参考答案】:

D

13.Theprimarypurposeofastocksplitisto（）

A.increasepaid-incapital  B.reducethemarketpriceofthestockpershare  C.increasethemarketpriceofthestockpershare  D.increaseretainedearnings  

【参考答案】:

B

14.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

15.Usingaccrualaccounting,expensesarerecordedandreportedonly（）

A.whentheyareincurred,whetherornotcashispaid  B.whentheyareincurredandpaidatthesametime  C.iftheyarepaidbeforetheyareincurred  D.iftheyarepaidaftertheyareincurred  

【参考答案】:

A

16.Theamountoftheoutstandingchecksisincludedonthebankreconciliationasa（n）（）

A.deductionfromthebalanceperdepositor'srecords  B.additiontothebalanceperbankstatement  C.deductionfromthebalanceperbankstatement  D.additiontothebalanceperdepositor'srecords  

【参考答案】:

C

17.Expensesarerecordedwhen（）

A.cashispaidforservicesrendered  B.abillisreceivedinadvanceofservicesrendered  C.servicesarerendered  D.noneoftheabove  

【参考答案】:

C

18.Thejournalentryacompanyusestorecordtheestimatedaccruedproductwarrantyliabilityis（）

A.debitProductWarrantyExpense;creditProductWarrantyPayable  B.debitProductWarrantyPayable;creditCash  C.debitProductWarrantyExpense;creditCash  D.debitProductWarrantyPayable;creditProductWarrantyExpense  

【参考答案】:

A

19.Thetwomostcommonspecializedfieldsofaccountinginpracticeare（）

A.forensicaccountingandfinancialaccounting  B.managerialaccountingandfinancialaccounting  C.managerialaccountingandenvironmentalaccounting  D.financialaccountingandtaxaccountingsystems  

【参考答案】:

B

20.Theabilityofabusinesstopayitsdebtsastheycomedueandtoearnareasonableamountofincomeisreferredtoas（）

A.solvencyandleverage  B.solvencyandprofitability  C.solvencyandliquidity  D.solvencyandequity  

【参考答案】:

B

21.Incomeisrecognizedwhenanincreaseinfuturebenefitsrelatedtoanincreaseinanassetofadecreaseofaliabilityhasarisenthatcanbemeas