南开19春学期1709180318091903《会计专业英语》在线作业0002参考答案.docx

1、南开19春学期1709180318091903会计专业英语在线作业0002参考答案19春学期（1709、1803、1809、1903）会计专业英语在线作业-0002试卷总分:100 得分:0一、 单选题 (共 20 道试题,共 40 分)1.A characteristic of a fixed asset is that it is （ ）A.intangibleB.used in the operations of a businessC.held for sale in the ordinary course of the businessD.none of the above正确答案:

2、B2.How is treasury stock shown on the balance sheet?A.as an assetB.as a decrease in stockholders equityC.as an increase in stockholders equityD.treasury stock is not shown on the balance sheet正确答案:B3.When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at (

3、 )A.a premiumB.their face valueC.their maturity valueD.a discount正确答案:D4.The accounting equation may be expressed as（ ）A.Assets = Equities - LiabilitiesB.Assets + Liabilities = Owners EquityC.Assets = Revenues less LiabilitiesD.Assets - Liabilities = Owners Equity正确答案:D5.Which of the following shoul

4、d not be considered cash by an accountant?A.coinsB.bank checking accountsC.postage stampsD.Petty cash funds正确答案:C6.The two most common specialized fields of accounting in practice are( )A.forensic accounting and financial accountingB.managerial accounting and financial accountingC.managerial account

5、ing and environmental accountingD.financial accounting and tax accounting systems正确答案:B7.The term inventory indicates （ ）A.merchandise held for sale in the normal course of businessB.materials in the process of production or held for productionC.suppliesD.both A and B正确答案:D8.Under which method of co

6、st flows is the inventory assumed to be composed of the most recent costs?A.average costB.last-in, first-outC.first-in, first-outD.weighted average正确答案:C9.What is the type of account and normal balance of Allowance for Doubtful Accounts?A.Contra asset, creditB.Asset, debitC.Asset, creditD.Contra ass

7、et, debit正确答案:A10.The business entity concept means thatA.the owner is part of the business entityB.an entity is organized according to state or federal statutesC.an entity is organized according to the rules set by the FASBD.the entity is an individual economic unit for which data are recorded, ana

8、lyzed, and reported正确答案:D11.Cash dividends are usually not paid on which of the following?A.class B common stockB.preferred stockC.treasury stockD.class A common stock正确答案:C12.All of the following occur with a double-entry accounting system except:A.The accounting equation remains in balance.B.Each

9、business transaction will have only two entries.C.Every transaction affects at least two accountsD.The sum of all debits is always equal to the sum of all credits in each journal entry.正确答案:B13.Which of the following entries records the acquisition of office supplies on account?A.Office Supplies, de

10、bit; Cash, creditB.Cash, debit; Office Supplies, creditC.Office Supplies, debit; Accounts Payable, creditD.Accounts Receivable, debit; Office Supplies, credit正确答案:C14.The accounting equation may be expressed as( )A.Assets = Equities - LiabilitiesB.Assets + Liabilities = Owners EquityC.Assets = Reven

11、ues less LiabilitiesD.Assets - Liabilities = Owners Equity正确答案:D15.For accounting purposes, the business entity should be considered separate from its owners if the entity is( )A.a corporationB.a proprietorshipC.a partnershipD.all of the above正确答案:D16.A characteristic of a fixed asset is that it is

12、( )A.intangibleB.used in the operations of a businessC.held for sale in the ordinary course of the businessD.none of the above正确答案:B17.Which of the following financial statements reports information as of a specific date?A.income statementB.statement of owners equityC.statement of cash flowsD.balanc

13、e sheet正确答案:D18.When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are ( )A.convertible bondsB.unsecured bondsC.debenture bondsD.callable bonds正确答案:D19.Using a perpetual inventory system, the entry to record the ret

14、urn from a customer of merchandise sold on account includes aA.credit to Sales Returns and AllowancesB.debit to Merchandise InventoryC.credit to Merchandise InventoryD.debit to Cost of Merchandise Sold正确答案:B20.The ability of a business to pay its debts as they come due and to earn a reasonable amoun

15、t of income is referred to as （ ）A.solvency and leverageB.solvency and profitabilityC.solvency and liquidityD.solvency and equity正确答案:B二、 判断题 (共 30 道试题,共 60 分)1.Paying an account payable increases liabilities and decreases assetsA.对B.错正确答案:B2.The book value of a fixed asset reported on the balance s

16、heet represents its market value on that date.A.对B.错正确答案:B3.Under the perpetual inventory system, when a sale is made, both the sale and cost of merchandise sold are recorded.A.对B.错正确答案:A4.A balance sheet is a list of the assets, liabilities, and owners equity of a business for a period of time.A.错误

17、B.正确正确答案:A5.During inflationary periods, the use of the LIFO method of costing inventory will result in a greater amount of net income than would result from the use of the FIFO method.A.错误B.正确正确答案:A6.If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less t

18、he unamortized discount.A.对B.错正确答案:A7.When a stock dividend is declared, it becomes a liabilityA.错误B.正确正确答案:A8.Bonds are sold at face value when the contract rate is equal to the market rate of interest.A.对B.错正确答案:A9.The prices of bonds are quoted as a percentage of the bonds market value.A.错误B.正确正确

19、答案:A10.The journal entry to record the cost of warranty repairs that were incurred during the current period, but related to sales made in prior years, includes a debit to Warranty Expense.A.对B.错正确答案:A11.The accounting equation can be expressed as Assets - Liabilities = Owners Equity.A.对B.错正确答案:A12.

20、In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.A.错误B.正确正确答案:A13.Dividends in arrears are liabilities of the corporation.A.对B.错正确答案:B14.If the debit portion of an adjusting entry is to an asset account, then the credit portion must

21、be to a liability account.A.错误B.正确正确答案:A15.A corporation is a business that is legally separate and distinct from its owners.A.错误B.正确正确答案:B16.For strong internal control system over cash, it is important to have the duties related to cash receipts and cash payments divided among different employees.

22、A.错误B.正确正确答案:B17.Liability accounts are increased by debits.A.对B.错正确答案:B18.During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.A.对B.错正确答案:A19.Even when a trial balance is in balance, there may be errors in the indi

23、vidual accounts.A.对B.错正确答案:A20.The statement of cash flows consists of an operating section, an income section, and an equity section.A.错误B.正确正确答案:A21.An account receivable is typically classified as a revenue.A.对B.错正确答案:B22.Investments in stocks that are expected to be held for the long term are li

24、sted in the stockholders equity section of the balance sheet.A.对B.错正确答案:B23.A balance sheet is a list of the assets, liabilities, and owners equity of a business for a period of time.A.对B.错正确答案:B24.Accounting Process is identifying, measuring, recording, and communicating economic information to per

25、mit informed judgments and decisions by users of information.A.错误B.正确正确答案:B25.The matching concept supports reporting revenues and related expenses in the same period.A.对B.错正确答案:A26.The investor carrying an investment by the equity method records cash dividends received as an increase in the carryin

26、g amount of the investment.A.对B.错正确答案:B27.Accounting is a service that provides many different users with financial information to make economic decisions.A.对B.错正确答案:A28.During inflationary periods, the use of the FIFO method of costing inventory will result in a greater amount of net income than wo

27、uld result from the use of the LIFO cost method.A.对B.错正确答案:A29.Revenue accounts are increased by credits.A.错误B.正确正确答案:B30.Consuming goods and services in the process of generating revenues results in expenses.A.错误B.正确正确答案:B以下内容可以删除：我们知道立法活动的论后是立法者对不同利益间的衡量。无效婚姻和可撤销婚姻制度衡量的是公共利益、道德秩序与个人的意思自治，其法律结果应当衡量

28、的是当事人对利益的危害程度和当事人的责任程度以及其应适当承受的不利后果。但是法律结果却被规定在同一个条文里适用同样的结果，这显然是不合无的。如果不区分两者的法律后果，那么二者的法定情形的重构从现实层面上来讲也就毫无意义了。首先，笔者认为应当调整现行婚姻无效与可撤销规定的溯及力在题。溯及力涉及到对之前婚姻事实的法律认可状况。如果溯及既往，那么婚姻关系自成立起无效，从而导致因夫妻身份关系产生的其他一切行为也将陷入纠纷，对于与之有交易的第三人来讲将面临不可预测的法律法风险，不利于交易安全。笔者认为应当根据无效婚姻与可撤销婚姻中不同法定情形的违法程度区分为无效婚姻和可撤销婚姻的溯及力。在笔者对于无效婚

29、姻法定情形重构之后，只剩下重婚、近亲婚姻以及未满十六周岁未成年人婚姻三种，本以为可以完全适用的无效婚姻被确认无效后自始无效的规定，但是在引入责任要素之后，笔者发现其中可能存在无辜方的情况，如重婚情形中被重婚的一方不知对方已有配偶，在婚姻被宣告无效之后，被重婚者依然与造成婚姻无效的一方当事人共同承担婚姻自始无效一样的结果，这样的规定对被重婚者不公平，也不利于保护子女的利益。笔者认为应参虑双方当事人的责任区分不同的溯及力，由造成婚姻无效的一方承担婚姻自始无效的后果，无辜一方则自法院宣告无效之日起婚姻开始无效。实际生活中造成婚姻无效的责任人可能是当事人一方，也可能是双方，可统一适用上无规则，笔者认为

30、更加公平。笔者对可撤销婚姻的法定情形重构之后扩充了未达法定婚龄的婚姻、患禁婚疾病的婚姻、欺诈的婚姻与重大误解的婚姻。笔者认为此部分也不可以完全重构为“婚姻被撤销的，自撤销之日起生效”。因为尽管重构后的可撤销婚姻制度所保护的个人私益要件，但是其中当事人还是有过错方与无辜方的区分，适用同种法律后果依然不公平，应当根据造成婚姻无效的责任有无、大小区别对待，重构为“对婚姻被撤销有责任的，适用婚姻自始无效规定，无责任的适用撤销之日起无效。”其次，笔者认为对婚姻无效与被撤销后的财产分割应方式当加以丰富。我国现在的无效婚姻与可撤销婚姻制度的法律后果中对财产的规定非常单一，忽略了当事人在该婚姻因违法导致无效过

31、程中的主观意志和责任程度，采取各打五十大板的做法不利于发挥法律惩恶扬善的功能。笔者认为在婚姻被撤销或被确认无效后的财产分配中应当参虑双方当事人的主观意志和责任程度，以此作出与之相匹配的分割方案。换句话说主要从“是否知道存在婚姻无效和可撤销的法定事由”和“对法定事由是否有过错”这两个维度来参虑财产的划分。第一种情况，对于双方当事人都是既知道有违反婚姻生效的法定事由，又对此事由有过错的，适用现行的规定，即双方协商，协商不成的，由法院裁判。第二种情况，对于仅知道有违反婚姻生效事由但没有过错的当事人，在财产分配过程中应当少分，而不论是否属于弱国一方。因为这种情形下，当事人对社会公共利益和法律秩序的挑衅太严重，应当予以更加不利的法律后果。第三种情况，对于不知道存在违反婚姻生效法定事由但是有过错的当事人，境如当事人婚前不知自己患有禁止结婚的疾病而后导致婚姻可撤销，可以适用离婚时财产分割的相关规定。第四种情况，对于既不知道存在违反婚姻生效要件存在，对此又没有过错责任的当事人应当适用离婚时的财产分割规定。因为以上情形中，当事人对社会公益和法律秩序的破坏很小，甚至是无辜的