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一、单选题（共 20 道试题，共 40 分。）V 1. The liability for a dividend is recorded on which of the following dates?
' D' u& x4 @% z ~A. the date of record: j3 Q8 \, B# P9 Q
B. the date of payment
$ H% C' h& ?! \- {' KC. the date of announcement, v7 n* j$ C0 ~& ^0 [: m
D. the date of declaration
7 {6 R& A4 {. P& } e$ n# L2 r5 S5 J 满分：2 分
7 [% j4 _& V8 I8 I! w. w1 m/ v2. Cash dividends are usually not paid on which of the following?
Q' F$ {" p8 g# X: sA. class B common stock
9 t5 \0 p D* Z" G T/ vB. preferred stock
$ c. b4 k* i( }2 cC. treasury stock
. o7 b9 R, h( @% E( s# D) eD. class A common stock& Q7 F8 V( G$ N& W4 ]
满分：2 分4 @- s8 _( r4 U
3. Which of the following below generally is the most useful in analyzing companies of different sizes?- r: |/ ^, J/ n2 Q' }( |6 R' K
A. comparative statements
" w1 e: ]8 S' A, C! b; K9 z+ |B. common-sized financial statements
3 F) m0 z* E1 IC. price-level accounting
0 p8 l4 o% p" G9 dD. audit report
9 K6 X! }( W1 z, {6 r" B 满分：2 分' y2 C: K$ A8 q) Q6 Y* l
4. Expenses are reported on the（ ）; O# b- z+ v% o( M+ K/ I
A. income statement* ^$ r+ V+ ?" J: g% G. V
B. statement of owner's equity
/ Y% |) Y+ q2 s+ }/ l/ h& V( |0 c. @ QC. statement of cash flows
! B( k: m8 L: e( GD. balance sheet* n0 U3 A* c6 _9 V! y
满分：2 分
2 v9 h+ K/ L' L6 U9 Y5 d: h- v8 I5. Which of the items below is not a business organization form?（ ）8 M2 A( n( S3 B$ C
A. entrepreneurship
. }4 K: U" s$ F" s- YB. proprietorship
0 x" ~, F# t4 m4 ]. G2 BC. partnership8 j$ `3 T. o( A0 R; |
D. corporation% Y5 k: d! V+ \( z" O9 @& d
满分：2 分
# v" ^8 S3 V( S! w* d6. Accumulated Depreciation ( )
9 X5 e6 `" C& [A. is used to show the amount of cost expiration of intangibles2 Z# O. g3 v* ^4 ~
B. is the same as Depreciation Expense% K" ?& n& K; E- H9 K, O2 T4 [
C. is a contra asset account
: B% F! W% b0 M# ]D. is used to show the amount of cost expiration of natural resources; T: t; I0 ]: N( D8 x. c9 z
满分：2 分
8 u1 s5 U$ Y& Q; E7 u7 v1 }7. On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （ ）5 E# i" N- o) I1 ]
A. Uncollectible accounts expense for the year+ [+ h* V; o& h
B. total of the accounts receivables written-off during the year
3 T+ x( D0 R7 X! _$ F% `7 W0 _C. total estimated uncollectible accounts as of the end of the year- \0 @# _( z. ?4 y2 v( ^' P) @
D. sum of all accounts that are past due.
0 t1 e& k' h g9 Y" M 满分：2 分
3 t- f( l# [9 X0 t/ ?9 I8. The amount of the outstanding checks is included on the bank reconciliation as a(n) （ ）
9 h$ x) d4 q2 l9 C' A8 jA. deduction from the balance per depositor's records
/ i- z- G* I" f" L0 I% v* P" CB. addition to the balance per bank statement3 G5 H9 o s$ q. c5 T' p
C. deduction from the balance per bank statement& N! A% X+ U* N- X3 q! A
D. addition to the balance per depositor's records2 ^+ G8 L* B0 l/ f, f6 s- V
满分：2 分: A( x3 {1 z2 D
9. Which of the following groups of accounts have a normal debit balance?- L3 N" Q- B6 k& M' [2 O1 @
A. revenues, liabilities, capital% h& e' s4 S% B; w: a
B. capital, assets
" ^' h+ \$ g( t* h4 b/ r5 fC. liabilities, expenses1 `7 D2 L; L8 I R3 ^
D. assets, expenses( N$ R" K- p- z7 P: ]
满分：2 分' b e6 D- J! r8 \ V& q; m5 `
10. A characteristic of a fixed asset is that it is （ ）
1 _- S% k+ ], d8 T |4 j: r$ Z) B1 S5 YA. intangible
. |! ~& W3 u, l7 KB. used in the operations of a business, g$ e2 C" m6 [. m
C. held for sale in the ordinary course of the business
, ]- ]+ \* u7 O3 H4 KD. none of the above
, s2 S7 @# t0 D" I J" l# r 满分：2 分
4 `7 S% d2 Z9 C2 c, [- [- p6 q11. A capital expenditure results in a debit to （ ）
: }0 l1 P r6 U# ]5 b1 v5 [) r nA. an expense account
' m, X0 T w9 u5 @" R$ C+ CB. a capital account. |$ O. t( S3 v3 N
C. a liability account
6 F! o3 ^1 r2 u6 tD. an asset account! B3 Y7 ?+ M) w2 V( M/ p
满分：2 分2 O& ]+ ]) I0 e6 p' B" C
12. The inventory method that assigns the most recent costs to cost of good sold is
) K# [9 p9 r+ i2 E% Q) W: v. `A. FIFO
/ ? b6 [ W. ?& oB. LIFO
0 O- {; I# U; h# `) m) G4 V ZC. average3 S, k L' G3 m
D. specific identification
9 o g! z3 G: ]% ?1 R. r" }* M 满分：2 分
) h% W; [( X, E# M7 g) ?* |1 r: a0 f( J13. Sinking Fund Cash would be classified on the balance sheet as （ ）4 e+ A" N; E k" s4 r3 g4 h P
A. a current asset
0 T- ?" S; w6 Z5 W3 cB. a fixed asset
" N0 q& L5 ^; K# E# [C. an intangible asset
+ n* @. m2 J/ m9 e0 d& cD. an investment/ @0 |( c' L0 p& Y& T
满分：2 分
- x" f6 _$ m: }4 i! M14. Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?. b) m0 ~* Q* P2 H5 G+ ^
A. net income is understated
: }0 o# S3 ^/ w' g' }3 ?* hB. net income is overstated
) A& {! s: N) K5 VC. cost of merchandise sold is understated
. Y) s' v+ z3 A2 v$ a! GD. merchandise inventory reported on the balance sheet is overstated
* @! F0 M0 y, s5 g8 E 满分：2 分
7 x5 r* i/ V* q" U15. How is treasury stock shown on the balance sheet?
4 E2 R* a7 ~7 D1 J3 Q7 I/ }A. as an asset
- E! z. b. p; m9 ] o7 LB. as a decrease in stockholders' equity I& A6 H4 O4 i+ ]$ Q" R
C. as an increase in stockholders' equity
$ D9 ~$ w8 K4 O1 c3 dD. treasury stock is not shown on the balance sheet" L) M, J% v# Q3 i9 J- C. b. S
满分：2 分! a- W4 V/ e$ l* W! p* a
16. The debt created by a business when it makes a purchase on account is referred to as an
, Y2 A( `. C( C/ ]+ i+ Z+ J" ^A. account payable: g+ K t$ _. }* e
B. account receivable; v$ V4 M* C' U0 A
C. asset2 r, N* \) |1 x" G: G% s
D. expense payable" _: O& f$ @7 s/ a4 ?7 }
满分：2 分1 J2 p$ D+ M2 e
17. Financial reports are used by（ ）
3 y8 K' d2 {1 W# ^/ wA. management2 k! O7 T2 z8 M& M4 Y6 M3 a
B. creditors
6 I9 M G# [) ]( x) I2 ^! _C. investors; l7 t1 [4 V7 V/ u
D. all of the above
$ t) j+ w4 Z( n% c2 U' f7 s 满分：2 分
% I& Y+ z# _( X: B5 n1 V* G# p18. When the perpetual inventory system is used, the inventory sold is debited to ( ), J% Q1 q5 s, B
A. supplies expense
0 o. g, L, y8 r% o! W0 mB. cost of merchandise sold
$ W* Y& c7 p) n' R6 lC. merchandise inventory& j+ H; l2 {0 S; l, q
D. sales3 `2 K" ~& q/ ?+ f$ {7 q, O
满分：2 分) a. n% ]1 U9 N6 N
19. Stockholders' equity （ ）, y& d C9 ?0 V" R8 I2 ^
A. is usually equal to cash on hand
- ~; ], u# o r6 NB. includes paid-in capital and liabilities
' g! d' Q8 ~) V1 @' T/ kC. includes retained earnings and paid-in capital3 k9 \ F. H; Y
D. is shown on the income statement2 K; h5 S1 t9 E+ A
满分：2 分; ]5 u9 ?/ ~# e- |+ w7 v
20. In the accounting cycle, the last step is（ ）
: u2 Z6 q( x8 \$ _A. preparing the financial statements
" {/ k. ^- o% D t1 R- V" HB. journalizing and posting the adjusting entries4 _+ y& b" I! ~# P) G
C. preparing a post-closing trial balance
/ E+ y8 X" j% {" M+ V) U- h9 Z1 z# uD. journalizing and posting the closing entries# E+ v- ^4 r9 U9 ~. q
满分：2 分 + \6 ]) x( }* ]6 X4 S! ~( P
# F$ i6 y$ e, o( W
二、判断题（共 30 道试题，共 60 分。）V 1. All property, plant, and equipment assets are depreciated over time.
: _/ r3 ? G5 iA. 错误
+ u) l2 _" B# ]/ B8 r- `B. 正确% _% l( G9 h) `4 t
满分：2 分
0 N4 k* T @# h% r2. A corporation is a business that is legally separate and distinct from its owners.
4 ^, _( B7 z. q" |, wA. 错误
5 l" E% R) F# E6 _ Y n( _; K) a1 mB. 正确
# c3 n( j6 v' A4 p- f& K+ N 满分：2 分
4 F1 K7 T' I1 n. b% D3. Paying an account payable increases liabilities and decreases assets
$ F: R1 _& t- r9 ~2 w6 y* x6 S. ^. HA. 错误& r b0 q) `) f! h! ^5 I9 h
B. 正确, Y3 r% k2 U: s0 F$ |. b) n
满分：2 分; Z9 H% @' U& ~
4. 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.
2 e+ c6 a5 ]! o" l$ SA. 错误
7 B0 c0 k# ^: a6 e1 IB. 正确8 O, A: k$ M9 ~; Y3 z9 e6 G% }
满分：2 分0 k( d, \) K. |$ p, w; l
5. In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.
( Z* @4 O: X" h$ |: H. CA. 错误0 d3 ]$ z* m5 d( T6 b+ ]& t
B. 正确; e- h& Q, k7 _# a! ]$ e
满分：2 分: N1 Q, t& e: ]
6. If the bondholder has the right to exchange a bond for shares of common stock, the bond is called a convertible bond. X; s6 b6 {( M u# a6 g5 r5 e
A. 错误
$ S m0 \5 [ u, N6 v5 \! WB. 正确; t" ^7 s0 r( r- ]: x( |
满分：2 分. B( N( g' l1 g3 C1 C A& A/ l# p
7. If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.
1 q; Z) |" b. g! I- Z4 b& LA. 错误
0 Z( g$ V* r b+ U' Y; `: M$ |B. 正确$ t7 h1 g. P' Y1 ~
满分：2 分0 X" }2 J- ]' @4 L X0 j9 F! k
8. Bondholders are creditors of the issuing corporation.
f; b, l+ e8 B( }A. 错误
# p$ R. d/ o1 s% n8 d" E+ wB. 正确
$ c- j8 Q' X; n6 s0 K# v8 L: N# u 满分：2 分" e+ ~; @8 t# Q3 x: H4 n
9. Allowance for Doubtful Accounts is a liability account.3 z) k3 F$ G# Y! ?
A. 错误 u) h+ W; O K
B. 正确
' W. B2 X) Q5 m 满分：2 分0 a4 G$ _) V G0 o; i; x2 a
10. Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.1 F0 z( r: X9 H4 t8 _/ i
A. 错误
. i H, X5 Q5 H8 z8 u% c l) eB. 正确. X( l; K7 p. j
满分：2 分
2 v5 t- W; y7 p* b" n6 F# ~* A11. When old equipment is traded in for a new equipment, the difference between the list price and the trade in allowance is called boot.
& J4 z8 Q8 @: R" b$ ~A. 错误
- A ~4 [3 Q, x6 g: Q; CB. 正确2 C' @- e7 T/ l2 s7 ~$ |8 `% t
满分：2 分1 ^+ v# E; n6 I1 t, F. Q6 L' C7 S
12. Primary users of accounting information are accountants.7 r+ c0 I2 Y2 k2 y( G
A. 错误
" n$ w% L' E$ V6 N. i8 j. a, ^% QB. 正确
! C# ]. A! i% ^- | 满分：2 分
5 S) n5 g' D7 h' m$ T6 m. X$ |+ _13. The difference between Accounts Receivable and its contra asset account is called net realizable value. @6 N. j1 T$ e: N( d
A. 错误) Q" W7 S) \/ a+ P8 R9 j4 n
B. 正确8 p' R5 x& y: Y9 K- Y5 X8 J* Z
满分：2 分
6 S) @- U$ Q6 ]. [9 F( R) w8 _14. Revenue accounts are increased by credits.
/ c, C6 o( U% G, J' O) NA. 错误3 F' x. J$ H. n6 [4 l( W6 o
B. 正确) J) k( h& R( w9 C/ H4 O: t& O
满分：2 分9 c* r" W/ f" {* b) T6 T& s
15. In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.
- d% ^3 q; o/ R* E4 c+ |) cA. 错误
4 ~9 R5 U+ q& ]6 r- wB. 正确3 G5 S* Y/ W( R* Y8 m1 ?) f D2 c$ Y9 e
满分：2 分5 n1 T( b3 t3 r
16. The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.
+ ^ D& d+ s( e5 L/ M1 `) ZA. 错误
: G, R' L! E0 p+ }. Y# [B. 正确% L% @: {8 x+ U; |3 m
满分：2 分. X1 j: l9 G ^9 ]. ~
17. Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.
& G8 ?' B. J/ M. ]A. 错误+ n+ m& [/ M9 _" I2 \0 O
B. 正确
: B8 M" b% o4 _: ?) P. v( i/ w 满分：2 分6 ?7 W7 G( j Z+ E; J( o. P
18. The double-entry accounting system records each transaction twice.
9 l, i/ `" r# P, P% A8 o+ @A. 错误! L3 c& W+ o* ?; Z9 B) |
B. 正确 |' {( I) t6 O0 F% R9 |" Z4 j
满分：2 分
W# @7 W2 R# {19. Income is recognized when an increase in future benefits related to an increase in an asset of a decrease of a liability has arisen that can be measured reliably.+ i4 x( C4 O/ d t9 N
A. 错误
* c7 {( ]; {6 z6 U, g, x% EB. 正确' s! a2 E9 A, L. ~( _$ q- k5 N
满分：2 分3 S- @0 v4 ^: H4 d
20. Information is material if its omission or misstatement could influence the economic decisions of users.6 O, |% q w) m
A. 错误. ^! ^0 p# ^& i3 n) [
B. 正确
8 t( W9 ?. Q, Q; { 满分：2 分
+ ]$ l9 z' X7 }: D- c7 H5 i21. Managerial accounting is primarily concerned with the recording and reporting of economic data and activities of an entity for use by owners, creditors, governmental agencies, and the public.1 M1 w% h( M4 w
A. 错误
! r g/ r. z& i% s: p& x* qB. 正确5 u# @% y* I5 n6 D$ x7 h* L, d
满分：2 分3 m" `3 B9 q, O! Q0 q, R
22. The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.- K! K, ]8 ]/ d2 Z8 O! [
A. 错误$ l4 j- {! P) H# @/ s* I4 s0 }
B. 正确
1 {8 y; D. H0 P/ A5 c0 b 满分：2 分
& T8 H) o) y' S& o4 k# m23. 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.
- b3 x1 m" ?8 l5 KA. 错误% o2 A, f7 O8 Q
B. 正确
+ o" c. X. x# j/ q8 q" K5 ? 满分：2 分
& ?$ r( _: h& T24. A business using the perpetual inventory system, with its detailed subsidiary records, does not need to take a physical inventory.9 ~# q% [# G& I* s2 z
A. 错误. I+ z: r3 j. O5 w; \
B. 正确
: i3 G" T2 e" I, e1 }4 | 满分：2 分
2 n2 U7 j3 K [25. Accounting is a service that provides many different users with financial information to make economic decisions.( l$ e( v9 m; a5 S* H- F
A. 错误
9 H& C+ B, ^; {# n! S6 oB. 正确
3 e2 C1 Y0 j/ b 满分：2 分6 }+ S+ U' @1 [, p; h7 `. @
26. When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.
* @8 e' _3 p" q: m% BA. 错误- U5 h; \7 l/ n8 X1 l7 r1 E
B. 正确
+ p% K" `$ ~, p3 [: J3 y 满分：2 分7 {/ C' J7 M9 Z0 j' R: A
27. Revenue is earned only when money is received.6 L7 N+ b# C& e; ~, }5 B
A. 错误
* f" N% P+ P: \5 l3 a/ kB. 正确1 n4 K; r! x/ L+ ^+ ~/ R J
满分：2 分1 R- ]6 V: X% t" Z
28. The prices of bonds are quoted as a percentage of the bonds' market value.+ u: h6 `5 S. X
A. 错误
- U8 v+ W/ k$ m2 w, PB. 正确' ?6 t/ Z, ]9 L3 A2 Q
满分：2 分8 D. s7 {' ~. n5 ?- ~" P3 p
29. The declaration and issuance of a stock dividend does not affect the total amount of a corporation's assets, liabilities, or stockholders' equity.
, ]9 G R9 O9 A: K! BA. 错误
" {8 T- `* C: _6 DB. 正确& X2 B# ]: R; B2 B$ K5 z
满分：2 分1 m8 Q% ]- g1 }. a6 O# ^' K
30. When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.
3 j3 G; P$ U9 I6 dA. 错误3 g! I. m7 T: I
B. 正确* O% X/ n- M) N2 F) h
满分：2 分
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