奥鹏南开20春学期《会计专业英语》在线作业第3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3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
参考资料试读一页
20春学期（1709、1803、1809、1903、1909、2003）《会计专业英语》在线作业第3次90.0
1.Cashequivalents（）
【选项】：
Aareillegalinsomecompany
Bwillbeconvertedtocashwithintwoyears
Cwillbeconvertedtocashwithin90days
Dwillbeconvertedtocashwithin120days
【答案】：
C
2.Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe（）
【选项】：
AUncollectibleaccountsexpensefortheyear
Btotaloftheaccountsreceivableswritten-offduringtheyear
Ctotalestimateduncollectibleaccountsasoftheendoftheyear
Dsumofallaccountsthatarepastdue.
【答案】：
C
3.Theprimarypurposeofastocksplitisto（）
【选项】：
Aincreasepaid-incapital
Breducethemarketpriceofthestockpershare
Cincreasethemarketpriceofthestockpershare
Dincreaseretainedearnings
【答案】：
B
4.Theaccountingequationmaybeexpressedas（）
【选项】：
AAssets=Equities-Liabilities
BAssets+Liabilities=Owner'sEquity
CAssets=RevenueslessLiabilities
DAssets-Liabilities=Owner'sEquity
【答案】：
D
5.Currentliabilitiesare（）
【选项】：
Adue,butnotreceivableformorethanoneyear
Bdue,butnotpayableformorethanoneyear
Cdueandreceivablewithinoneyear
Ddueandpayablewithinoneyear
【答案】：
D
6.Howdoespayingaliabilityincashaffecttheaccountingequation?
【选项】：
Aassetsincrease;liabilitiesdecrease
Bassetsincrease;liabilitiesincrease
Cassetsdecrease;liabilitiesdecrease
Dliabilitiesdecrease;owner'sequityincreases
【答案】：
C
7.Merchandiseinventoryattheendoftheyearisoverstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
【选项】：
Aowner'sequityisoverstated
Bcostofmerchandisesoldisoverstated
Cgrossprofitisunderstated
Dnetincomeisunderstated
【答案】：
A
8.Allofthefollowingoccurwithadouble-entryaccountingsystemexcept:
【选项】：
ATheaccountingequationremainsinbalance.
BEachbusinesstransactionwillhaveonlytwoentries.
CEverytransactionaffectsatleasttwoaccounts
DThesumofalldebitsisalwaysequaltothesumofallcreditsineachjournalentry.
【答案】：
B
9.Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe（）
【选项】：
AUncollectibleaccountsexpensefortheyear
Btotaloftheaccountsreceivableswritten-offduringtheyear
Ctotalestimateduncollectibleaccountsasoftheendoftheyear
Dsumofallaccountsthatarepastdue.
【答案】：
C
10.Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock.
【选项】：
Aresaletoemployees
Bbonustoemployees
Cforsupportingthemarketpriceofthestock
Dtoincreasethesharesoutstanding
【答案】：
D
11.Financialreportsareusedby（）
【选项】：
Amanagement
Bcreditors
Cinvestors
Dalloftheabove
【答案】：
D
12.WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?
【选项】：
AContraasset,credit
BAsset,debit
CAsset,credit
DContraasset,debit
【答案】：
A
13.Debtsowedbyabusinessarereferredtoas（）
【选项】：
Aaccountsreceivables
Bequities
Cowner’sequity
Dliabilities
【答案】：
D
14.Iftheallowancemethodofaccountingforuncollectiblereceivablesisused,whatgeneralledgeraccountiscreditedtowriteoffacustomer'saccountasuncollectible?
【选项】：
AUncollectibleAccountsExpense
BAccountsReceivable
CAllowanceforDoubtfulAccounts
DInterestExpense
【答案】：
B
15.Whichofthefollowingfinancialstatementsreportsinformationasofaspecificdate?
【选项】：
Aincomestatement
Bstatementofowner'sequity
Cstatementofcashflows
Dbalancesheet
【答案】：
D
16.Currentliabilitiesare（）
【选项】：
Adue,butnotreceivableformorethanoneyear
Bdue,butnotpayableformorethanoneyear
Cdueandreceivablewithinoneyear
Ddueandpayablewithinoneyear
【答案】：
D
17.Thedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasan
【选项】：
Aaccountpayable
Baccountreceivable
Casset
Dexpensepayable
【答案】：
A
18.Thepercentageanalysisofincreasesanddecreasesinindividualitemsincomparativefinancialstatementsiscalled（）
【选项】：
Averticalanalysis
Bsolvencyanalysis
Cprofitabilityanalysis
Dhorizontalanalysis
【答案】：
D
19.Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
【选项】：
Anetincomeisunderstated
Bnetincomeisoverstated
Ccostofmerchandisesoldisunderstated
Dmerchandiseinventoryreportedonthebalancesheetisoverstated
【答案】：
A
20.Whichofthefollowinggroupsareconsideredtobeinternalusersofaccountinginformation?
【选项】：
AEmployeesandcustomers
BCustomersandvendors
CEmployeesandmanagers
DGovernmentandbanks
【答案】：
C
21.Available-for-salesecuritiesaresecuritiesthatmanagementexpectstosellinthefuture,butarenotactivelytradedforprofit.
【选项】：
A错误
B正确
【答案】：
B
22.Thematchingconceptrequiresexpensesberecordedinthesameperiodthattherelatedrevenueisrecorded.
【选项】：
T对
F错
【答案】：
A
23.Evenwhenatrialbalanceisinbalance,theremaybeerrorsintheindividualaccounts.
【选项】：
T对
F错
【答案】：
A
24.Theorderoftheflowofaccountingdatais
（1）recordintheledger,
（2）recordinthejournal,（3）preparethefinancialstatements.
【选项】：
T对
F错
【答案】：
B
25.Inestablishingapettycashfund,acheckiswrittenfortheamountofthefundandisrecordedasadebittoAccountsPayableandacredittoPettyCash.
【选项】：
A错误
B正确
【答案】：
A
26.Solvencyanalysisfocusesontheabilityofabusinesstopayitscurrentandnoncurrentliabilities.
【选项】：
T对
F错
【答案】：
A
27.Everyadjustingentrywillaffectatleastoneincomestatementaccountandonebalancesheetaccount.
【选项】：
T对
F错
【答案】：
A
28.Purchasingsuppliesonaccountincreasesliabilitiesanddecreasesequity.
【选项】：
T对
F错
【答案】：
B
29.Solvencyanalysisfocusesontheabilityofabusinesstopayitscurrentandnoncurrentliabilities.
【选项】：
A错误
B正确
【答案】：
B
30.Thejournalentrytorecordthecostofwarrantyrepairsthatwereincurredduringthecurrentperiod,butrelatedtosalesmadeinprioryears,includesadebittoWarrantyExpense.
【选项】：
T对
F错
【答案】：
A
31.Iftheliabilitiesowedbyabusinesstotal$500,000,thentheassetsalsototal$500,000.
【选项】：
T对
F错
【答案】：
B
32.Ifbondsaresoldforadiscount,thecarryingvalueofthebondsisequaltothefacevaluelesstheunamortizeddiscount.
【选项】：
A错误
B正确
【答案】：
B
33.Thematchingconceptrequiresexpensesberecordedinthesameperiodthattherelatedrevenueisrecorded.
【选项】：
A错误
B正确
【答案】：
B
34.Themainreasonthatthebankstatementcashbalanceandthedepositor'scashbalancedonotinitiallybalanceisduetotimingdifferences.
【选项】：
A错误
B正确
【答案】：
B
35.Payinganaccountpayableincreasesliabilitiesanddecreasesassets
【选项】：
A错误
B正确
【答案】：
A
36.Forstronginternalcontrolsystemovercash,itisimportanttohavethedutiesrelatedtocashreceiptsandcashpaymentsdividedamongdifferentemployees.
【选项】：
A错误
B正确
【答案】：
B
37.Bondholdersarecreditorsoftheissuingcorporation.
【选项】：
A错误
B正确
【答案】：
B
38.Evenwhenatrialbalanceisinbalance,theremaybeerrorsintheindividualaccounts.
【选项】：
A错误
B正确
【答案】：
B
39.Thestatementofcashflowsconsistsofanoperatingsection,anincomesection,andanequitysection.
【选项】：
T对
F错
【答案】：
B
40.Intangibleassetsdifferfromproperty,plantandequipmentassetsinthattheylackphysicalsubstance.
【选项】：
T对
F错
【答案】：
A
41.Theamortizationofapremiumonbondspayabledecreasesbondinterestexpense.
【选项】：
T对
F错
【答案】：
A
42.Thedouble-entryaccountingsystemrecordseachtransactiontwice.
【选项】：
A错误
B正确
【答案】：
A
43.Anincomestatementisasummaryoftherevenuesandexpensesofabusinessasofaspecificdate.
【选项】：
T对
F错
【答案】：
B
44.ThedifferencebetweenAccountsReceivableanditscontraassetaccountiscallednetrealizablevalue.
【选项】：
T对
F错
【答案】：
A
45.Primaryusersofaccountinginformationareaccountants.
【选项】：
T对
F错
【答案】：
B
46.Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet.
【选项】：
A错误
B正确
【答案】：
A
47.Dividendsinarrearsareliabilitiesofthecorporation.
【选项】：
A错误
B正确
【答案】：
A
48.Whenthemarketrateofinterestislessthanthecontractrateforabond,thebondwillsellforapremium.
【选项】：
A错误
B正确
【答案】：
B
49.Foracurrentliabilitytoexist,thefollowingtwotestsmustbemet.Theliabilitymustbedueusuallywithinayearandmustbepaidoutofcurrentassets.
【选项】：
A错误
B正确
【答案】：
B
50.Revenueisearnedonlywhenmoneyisreceived.
【选项】：
A错误
B正确
【答案】：
A
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