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南开大学23春学期(高起本:1709-2103、专升本高起专:1909-2103)《会计专业英语》在线作业答卷

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发表于 2023-8-1 22:46:34 | 显示全部楼层 |阅读模式
谋学网
23春学期(高起本:1709-2103、专升本/高起专:1909-2103)《会计专业英语》在线作业-00001- e2 n* X  R6 G" _- H
试卷总分:100  得分:100' a* O: f1 m2 e* d. \5 p& i
一、单选 (共 20 道试题,共 40 分)
  I0 D% G4 b% D8 e: A4 o2 m& q1.The matching concept( ), k2 }- \) v; I/ V0 f& H1 ?
A.addresses the relationship between the journal and the balance sheet
) E5 e, B9 Y$ D( `3 D' iB.determines whether the normal balance of an account is a debit or credit- L6 X, D& U- _9 ~
C.requires that the dollar amount of debits equal the dollar amount of credits on a trial balance
) w% @5 s5 [1 K4 D' UD.determines that expenses related to revenue be reported at the same time the revenue is reported3 ~" u  W0 B& Z3 a* T
答案:0 J) x4 h: V- w' \

, G1 o. U% `5 f1 n; q$ j) R& Y2.Expenses are reported on the( )
* i, @( g2 F7 G+ E1 xA.income statement
! i1 Y. U: {4 h$ Q9 LB.statement of owner's equity
  p) K, X5 \2 r! K/ xC.statement of cash flows
: ^' u7 |: B2 ^6 o$ MD.balance sheet/ I9 p% r8 d1 s4 E
答案:
# v% O, {3 ?* l0 ^* Y9 R5 N( c: e. Z; }0 o# b9 z$ o" F
3.Cash investments made by the owner to the business are reported on the statement of cash flows in the  d6 Q5 f- L2 g3 y: S
A.financing activities section
9 y- l) S* r! R. G- Q, D" vB.investing activities section4 v" o5 ^/ u7 G& B" p8 {
C.operating activities section' b, x, a2 F' N* U
D.supplemental statement: }& m6 f: F3 ?% v) N0 f
答案:. ?* e" t' Q. ^2 z6 D! r

( z- y& s, w& V) f4.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 ( )& ]2 [7 g: U, P8 U5 ^- ^4 f" z2 z
A.convertible bonds% Y% ^: p' d, z0 y
B.unsecured bonds
! E1 z0 d4 s" k1 e& CC.debenture bonds* g+ T: |9 E2 G- {' v( p, `/ D
D.callable bonds
: O9 D+ E& @2 X( f5 T! p答案:
9 R" `5 p5 C2 J3 Z) o1 r; Y; T; b) ^5 s7 Y9 L( m2 R
5.Debts owed by a business are referred to as( )4 Q( g6 D! F" z2 K0 M, I  @" n
A.accounts receivables
: K, A; c" m6 z$ z' [2 O7 bB.equities. Z5 k. M9 ~+ Z# a8 K4 _) M
C.owner's equity
8 J! a- `. l  c8 W/ _# E/ Y/ oD.liabilities
9 n! t6 @5 m8 m) q& c4 ?# b答案:  V' M1 t+ o) V% C
  A& B9 x! Y3 q) l8 p) b: ], f8 |
6.The income statement is prepared from( )5 D! s3 L0 ?2 Y+ d7 i+ x
A.the adjusted trial balance.
! S3 |' R* L; ^$ M3 h7 b% i3 N2 h4 zB.the income statement columns of the work sheet.1 @3 e$ d% c' M; d5 a
C.either the adjusted trial balance or the income statement columns of the work sheet.7 g5 _$ Y& I0 P$ W$ _$ y
D.both the adjusted trial balance and the income statement columns of the work sheet.
5 I; C. r- C3 `9 _+ H- l答案:! v+ W# V. a* @, L5 y
& m$ `- W2 ^( o' R
7.The most widely used depreciation method is
6 E0 o7 [' P7 m& ~* gA.straight-line
6 y6 ~3 h( u! ~7 hB.sum-of-the-years-digits
1 p) b- v$ }* a; J3 h. G* y8 ~% gC.declining-balance
# B2 z7 _: _& ^D.units-of-production% e7 V% D9 a& I) G7 U1 b9 F0 }
答案:, I" k9 ?! }% f. _
6 k  x3 V7 p) \- \. |3 R# l
8.When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at ( )
  ?4 n0 y( G$ Q9 `A.a premium
$ c) r5 y% V7 V; T8 f! j" nB.their face value( K) d: Y* n6 A; p5 i9 v; J
C.their maturity value
% {9 e9 F" [% u( wD.a discount- @2 C% c- X) r
答案:, J, O2 B+ M$ v

( |% d( T5 o! x/ H" K9 T8 r7 v" ~9.The method of accounting for investments in equity securities in which the investor records its share of periodic net income of the investee is the ( )
0 _) _6 Q7 s" O; LA.cost method
# K4 y$ M* v3 E7 y- TB.market method
4 ?+ o+ R! ?- L; y+ cC.income method$ z! f; `; C- m9 X1 z
D.equity method
$ J9 j' ^2 M; K4 d" J答案:" u( Y/ |+ e8 o' Y( a/ O, N

0 U+ q+ `( `4 h$ I10.On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the ( )1 P. Y/ |1 R& X6 C
A.Uncollectible accounts expense for the year
2 Z1 s& Q5 M5 T6 l$ }B.total of the accounts receivables written-off during the year
3 |  }- y6 N- U5 T, ]4 mC.total estimated uncollectible accounts as of the end of the year
4 [0 b; d: x  y. R& \D.sum of all accounts that are past due.1 z2 z3 o0 F( T) V6 }9 n+ p: x
答案:
# w" {/ p0 q* ?7 o$ I  t9 X. {8 j8 e7 _
11.In the accounting cycle, the last step is( )
* Z/ c6 [3 f2 D% L  m6 aA.preparing the financial statements" N* {$ F0 y, n2 C
B.journalizing and posting the adjusting entries
( J; g1 E0 Y: G' DC.preparing a post-closing trial balance
( l2 b4 G- w+ h4 }/ k' c+ DD.journalizing and posting the closing entries
( N, w- W! I2 y9 u5 |答案:
0 G: g7 `; J8 s$ o' @  d9 n
) @& h0 s# u6 W3 I& k& T12.If the allowance method of accounting for uncollectible receivables is used, what general ledger account is credited to write off a customer's account as uncollectible?: e. [" H6 @: a
A.Uncollectible Accounts Expense
. T! v2 [( N5 l4 {( a+ P) K4 F) ~B.Accounts Receivable
; u5 S7 G2 N& R- ?7 b  }' \& A. B3 JC.Allowance for Doubtful Accounts" |% a! W* p# _6 y9 R) _+ z
D.Interest Expense
4 z+ W2 M4 `- L答案:B: W# ?2 y$ F0 R+ `

% Q( W" ]0 k1 q- h13.Low Company owns 40% of the voting stock of High Corporation and uses the equity method in recording this investment. High Corporation reported a $10,000 net loss. Low Corporation's entry would include a ( )
6 |1 s( N; y' ]A.Debit to the investment account for $10,000
5 y" R3 s2 n# r0 a/ EB.Debit to the investment account for $4,000
0 R- t1 |# S. \8 SC.Credit to the investment account for $4,000
7 j" a/ p( P2 f+ M, bD.Debit to a loss account for $4,0001 _/ F/ }1 n/ y
答案:
' v4 w' g( x+ I! e  [- E
/ P: w* z; F9 S2 Y6 Y14.If the two totals of a trial balance are not equal, it could be due to: n# `9 I9 s0 O5 j* m
A.an error in determining the account balances, such as a balance being incorrectly computed
+ O' t7 [2 l& @' e1 sB.recording the same transaction more than once
, F% f, l5 `% r1 G( A- AC.failure to record a transaction% f6 A, ^3 B) s+ n# s" t: Z$ F
D.recording the same erroneous amount for both the debit and the credit parts of a transaction
4 }) ]: k: V2 D+ v答案:
; |% B% o- ?4 e+ k8 h: E- z& {' O. Q, b. ^0 N) ^0 o+ ~$ ^
15.The cost of a product warranty should be included as an expense in the ( )
% [6 S6 \# A/ F' D! j7 xA.period the cash is collected for a product sold on account) W$ t1 w) x  I/ y( X& m
B.future period when the cost of repairing the product is paid3 `1 ^+ v/ B) \/ g( B) Y7 N
C.period of the sale of the product& O/ j9 L$ ?: E( Y9 S: x' e
D.future period when the product is repaired or replaced7 M( P; b3 L7 f+ w8 p& z
答案:
/ l" X" e. @5 E4 R/ V+ {0 ]3 f, c1 n2 I7 o8 T, F
16.Cash dividends are usually not paid on which of the following?! }1 e! t3 K; r5 b
A.class B common stock
$ ]. d  {( f) c# LB.preferred stock8 k& J  `) M4 n8 C4 A& W. G! T. v
C.treasury stock
/ i1 y0 \9 h! f7 F" A8 V4 v6 sD.class A common stock
4 b! {' k1 z9 A) H答案:% S( @% }9 `& G1 L3 W8 m' {3 p

# F$ K7 a' v7 ?; `7 l. N- S/ A/ i0 e17.One of the main disadvantages of the corporate form is the( )
/ \7 k* w, r$ [  EA.professional management
. Q- `" f# _" @; [B.double taxation of dividends
* @- Q/ K' e, C' k  p5 e. n" F" k* \C.charter
5 A1 z* |; [7 c. x* Y) a' h7 uD.corporation must issue stock
9 C" L  j+ S8 x$ Q  [答案:B
  g. k; n+ Y, O8 u- i% A, |) y) x" S
/ k" M2 N' Q& x3 \3 e3 E18.A capital expenditure results in a debit to ( )
4 b1 V- m* l: G7 gA.an expense account1 S  O, E0 b/ r; {
B.a capital account
. d. I+ |- `: X1 |# HC.a liability account1 K4 ]* y" Y+ l3 t+ ^( s' J5 ~( A
D.an asset account
# ]1 i$ w8 r# v  q0 I答案:
( Q9 d6 `8 B# R1 |+ u4 ]( V+ g8 A: }
19.If title to merchandise purchases passes to the buyer when the goods are shipped from the seller, the terms are2 X: f7 _' y8 R) M+ t! M9 N
A.n/30
% ]5 R: F3 O1 F+ V* D7 zB.FOB shipping point
$ Y% C( g: i8 |" w6 t" o1 v* l% iC.FOB destination' _- }3 H( I* S: B
D.consigned
- Q2 {# d& j" M. k* ~. V4 M7 z3 t, J答案:B
# C, U- @5 e  r2 W7 W4 t/ H
4 h; y& A& \' j+ ^3 E! Z5 L20.When the perpetual inventory system is used, the inventory sold is debited to ( ). Y, |4 o8 S9 Z) s! U) R: j
A.supplies expense$ L  ]4 z' Q3 F
B.cost of merchandise sold0 u; k, A% B; j1 r3 X4 C: ?. x: W
C.merchandise inventory) s# h$ C% F& b) w6 h& h
D.sales! F+ f9 E) m+ j6 g5 V% e" d0 d
答案:B2 G6 [# }/ q  Q& Y

  ?, a# a& {5 T5 O2 [" r( [$ a二、答案来源:谋学网(www.mouxue.com) (共 30 道试题,共 60 分)9 ^; d/ c+ ^% y+ `
21.The main reason that the bank statement cash balance and the depositor's cash balance do not initially balance is due to timing differences.7 _8 k: A+ h  Z) D6 S/ O1 G  |# t: m
答案:正确/ T. ?1 X( H$ i/ W) O
6 [  w( w; q( {% X+ G  X% E2 d
22.Merchandising businesses sell products that they purchase from other businesses to customers." H; @1 U, s" z; j2 S  {: `( ?
答案:正确/ G6 P# g  i( m7 V9 b# D7 k
. X2 T; w3 a" L
23.If the proceeds from the sale of bond investments exceeds the carrying amount of the bonds, a gain is realized.9 v, H! @$ ?5 R& W+ [/ ~% S
答案:正确% |3 P5 F5 V/ Y8 }  i# q8 _# v

% O- N* N+ ]. a3 |3 Y24.The increase side of all accounts is the normal balance.9 P/ f: H) R6 j7 z& x
答案:正确' d3 @" B% i* m; M# a
9 e' O8 f9 {" f" j1 H/ i5 T
25.Allowance for Doubtful Accounts is a liability account.
' Z- {# ]: }9 n4 G答案:错误3 q$ G" [- k0 z2 ]* ~
% Z5 u% O/ t; |/ W/ E6 K8 E9 V0 A- v2 d
26.The difference between Accounts Receivable and its contra asset account is called net realizable value.
% z* l0 n- y" E. u' Y( X答案:正确
4 f9 ]0 Q* L, B% s9 |$ j0 S) w- j5 P% Z' U  k0 I
27.Temporary investments are reported on the balance sheet at cost., |$ a2 U# @0 @' P0 V5 ~' e
答案:错误! n$ t( z4 K& o# M. x$ a1 |7 }

1 N6 z/ H5 K/ p7 h6 `+ J9 G28.The adjusted trial balance verifies that total debits equals total credits before the adjusting entries are prepared.
: v6 a$ l  Z' w# Y答案:错误; j1 P+ |" u  r
; F9 p5 L$ {- F/ ~  E# Q8 d' T2 ~; _
29.Dividends in arrears are liabilities of the corporation.9 a7 n2 F: i8 ~
答案:错误3 N0 p. U' q, D: s8 ?! _4 g2 F0 }& {" g
* {- c* f6 E5 f' n. T, C9 h
30.Consuming goods and services in the process of generating revenues results in expenses.6 _7 F; c: o- l$ U! ^' x" x
答案:正确
2 v8 v( v: A6 A* V% [3 R% m/ `3 A% D& s
31.When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.
: i+ b/ j5 j$ f' _3 g& C. U  l% p答案:正确( d$ H6 }. D8 q  G2 f

5 z. Y7 ~9 L# N- v7 J5 O; ^! H+ I) C32.If the debit portion of an adjusting entry is to an asset account, then the credit portion must be to a liability account.
+ a6 s# `7 u0 r' ~; v: H答案:错误
% j/ k% B& E3 p5 e+ F0 H
1 ]2 e5 n) ]! _: V9 a) E) m; e; L6 Q33.Solvency analysis focuses on the ability of a business to pay its current and noncurrent liabilities.) q  E! e+ j8 s1 W0 v8 V  u! x
答案:正确
, k6 B+ T3 y* ]% X) v0 q7 s1 u+ }  ~6 `: P- e3 N/ r
34.The equity method is usually more appropriate for accounting for investments where the purchaser does not have significant influence over the investee.
( N7 p* \3 N, c答案:错误
7 O9 l4 m. x1 I5 z/ l! R8 I' i
7 m4 o0 Q' O4 a$ d35.In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.
* l5 z3 F6 E9 j$ ]8 @答案:错误1 T: ?; }6 i$ X7 N5 j( K( b0 i/ ?, @
1 ?, F9 F, y% {* d
36.Before a stock dividend can be declared or paid, there must be sufficient cash.
! ?5 B. U4 `' e( u2 |& z( n5 y答案:错误
- m! a: b9 D( }3 C2 Q) a. {5 E9 h+ H  F- O# a' ]
37.Cash equivalents are short -term investments that will be converted to cash within 120 days.6 q. N" K( `" I4 x3 o2 ]
答案:错误2 Z& G. I' \& W% y) W8 }

/ n, X. a' b/ l, y' t38.For a current liability to exist, the following two tests must be met. The liability must be due usually within a year and must be paid out of current assets.2 K2 L; G1 A6 H- E
答案:正确
& }0 J3 s- b+ B! @
% Y4 g' w5 [7 i- r39.The day on which the board of directors of the corporation distributes a dividend is called the declaration date.3 X& J- o+ B3 S0 V9 j8 o" ^- s
答案:错误
9 `5 f  g* a* w9 ^! w
2 N( K+ X. X! o  ?2 q. `40.The difference between Accounts Receivable and its contra asset account is called net realizable value." U  t% O. N0 ]0 O5 }* N! e
答案:正确
  M5 }- E" g! _4 B# s
4 W' N. Z0 x# L) C# o. q) p41.When using the FIFO inventory costing method, the most recent costs are assigned to the cost of goods sold.5 S6 }: T' C! [/ o9 t3 D+ c8 g; T6 a
答案:错误
0 E1 e. F) s: f- t9 u# a7 }6 ]* P) d  x: g+ Y
42.Any difference between the fair market values of the securities and their cost is a realized gain or loss.
# E. x: y5 r9 a, k" ~) x答案:错误
4 H& s$ A. O5 K" P3 M) |3 O2 U
' e' k1 H; |# U43.Revenue is earned only when money is received.
/ @8 ]* Q9 T; n$ ^" P4 R+ Q% U答案:错误5 }) ?8 C1 A0 M! b3 `7 i, P
0 N9 n, s7 ]9 I0 v% J7 A8 d
44.Liabilities that will be due within one year or less and that are to be paid out of current assets are called current liabilities.
/ \) Q; r7 q  K; ~' R7 b  N答案:正确
1 b# v' C1 I! v9 c- z  s* J/ Z8 t9 i/ ~! B
45.The normal balance of the accumulated depreciation account is debit.: f( v" j' K: F3 v4 x
答案:错误
  M6 [9 ?5 f& U0 m' T
5 `0 j4 _0 J2 F. i% P: w6 l46.A corporation is a business that is legally separate and distinct from its owners.
; \3 w. ?/ m. [* w4 @答案:正确& U$ K& u; m  e& b; @( }3 b
0 ^! Q+ l' \7 b2 `! I
47.In establishing a petty cash fund, a check is written for the amount of the fund and is recorded as a debit to Accounts Payable and a credit to Petty Cash., q( a+ J! X9 D
答案:错误
0 X/ F% _  m( C! T. ^5 q# y% {  ~3 O4 i$ ~; e5 k" O! s/ T( z- s- ?5 Y
48.All property, plant, and equipment assets are depreciated over time.; g0 ^( Z: h* ?$ k1 T# T
答案:错误4 z! s; b; H* B5 b2 U

( F. N- k; k4 \- G49.The two main sources of stockholders' equity are investments contributed by stockholders and net income retained in the business.
' X) \6 W) F) s4 B7 s/ f答案:正确
8 I! p- m: P9 h! V. `* u
4 ]7 [5 o; {, k: n$ _50.The accrual basis of accounting requires revenue be recorded when cash is received from customers.
' v) _+ R- p8 n7 ~答案:错误
' F) ]5 I, n2 d9 W, Z, y  }  C
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+ {* Z- @4 ]  D" z4 M9 X2 U9 k/ o- _6 A7 o- p3 R8 j# Z

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