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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?
4 H; c# j) U$ A3 wA. the date of record
/ m% Y( }. R$ zB. the date of payment" j: u3 r5 u8 H7 `9 R
C. the date of announcement
0 q) U& M6 ^9 a( d1 ^ @/ F4 ]D. the date of declaration K% _4 s% w0 h" w; @
满分：2 分! g) J# t3 q7 H. e0 w8 y* z8 i) _
2. Cash dividends are usually not paid on which of the following?
! p1 B3 u0 A7 l6 z* [A. class B common stock
1 {9 [1 J2 s' Q; SB. preferred stock
7 L7 T) w/ @, \. N9 t5 CC. treasury stock
: A) ?, l; r2 uD. class A common stock
' J4 C# q' ?6 o$ U& w0 p6 w 满分：2 分2 l4 b6 v+ X( k- t- I
3. Which of the following below generally is the most useful in analyzing companies of different sizes?- q7 K0 y1 j Z7 [5 y" _
A. comparative statements
& ]6 C$ n% K2 I) p* x! FB. common-sized financial statements- I8 }; p8 o/ t: ~
C. price-level accounting
- y+ \ Q" q/ M4 K6 Y0 fD. audit report
, z7 u$ Y0 K/ V4 \8 L4 U 满分：2 分
* }% P5 z6 V# n0 j0 X4. Expenses are reported on the（ ）
( U7 V7 I, ?7 L2 J- f6 }1 S; uA. income statement% U6 |3 j1 M1 t! ]' U3 Q' p
B. statement of owner's equity
4 x2 `- o' b/ B8 [" g0 |9 _C. statement of cash flows
1 e& d* a0 M! w% ^$ SD. balance sheet
8 X9 k: x% {6 O& S! i4 z 满分：2 分
) z$ S( b. N5 Z5 d5. Which of the items below is not a business organization form?（ ）
. y( {) Q, w; j! a- L% kA. entrepreneurship7 j7 O2 f0 d; f8 K: L
B. proprietorship
# O) Z: ]! y7 G) R8 L2 D: N& eC. partnership0 q$ @5 {* w9 P; I9 ~
D. corporation3 \2 m! {" U$ T# ~. s8 ^1 K
满分：2 分
) U9 s3 N7 ]% l7 [' O9 J5 @6. Accumulated Depreciation ( ): K4 P$ x- V: Y h5 q- \( H
A. is used to show the amount of cost expiration of intangibles
& J8 j4 N8 l$ MB. is the same as Depreciation Expense
) @( @% Z! f5 p4 G i4 b: p0 PC. is a contra asset account
& k& e; M/ G- A) Q3 p3 r# bD. is used to show the amount of cost expiration of natural resources
* z; ]0 T5 s3 a 满分：2 分
/ e) y8 E5 _. i$ u+ O7. On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （ ）
0 c& I2 T- x- _) \$ F" hA. Uncollectible accounts expense for the year
- }6 r: F. r1 L0 ^% o8 ZB. total of the accounts receivables written-off during the year3 K6 y7 R8 I, v$ h4 e
C. total estimated uncollectible accounts as of the end of the year! b# y* L5 d. `/ w
D. sum of all accounts that are past due.
, B% n& {# d& x- N 满分：2 分
2 V$ l$ H, u6 ]! _; H8. The amount of the outstanding checks is included on the bank reconciliation as a(n) （ ）/ X* d! f$ v( u0 t$ @6 ?; T4 I
A. deduction from the balance per depositor's records: l8 S6 O! t( e& f
B. addition to the balance per bank statement
2 P7 |" i. A- M9 o F3 wC. deduction from the balance per bank statement
% n: ^; v" U2 `0 oD. addition to the balance per depositor's records; e( q) m6 j( I2 j
满分：2 分
& [0 V2 c+ s) q, i, Y' ~9. Which of the following groups of accounts have a normal debit balance?
7 l. U$ y" m# K" e `A. revenues, liabilities, capital2 S/ U6 S* O4 I, o+ P/ @+ Q# x
B. capital, assets
/ W7 A \, G) ?- G+ iC. liabilities, expenses5 Y, W1 G3 z1 T2 Y* `1 {8 B1 D
D. assets, expenses
3 N9 \& @6 H" w' [; r 满分：2 分
5 P" G1 d" E( b5 e* g2 S. j2 Q4 w10. A characteristic of a fixed asset is that it is （ ）. c6 Z& X2 T3 V( |
A. intangible
: `) Y4 V3 Q2 r5 k- \* bB. used in the operations of a business3 J1 b# ]$ A7 T
C. held for sale in the ordinary course of the business; {; y$ Q1 ]3 Q/ ^
D. none of the above
# q- t* ~! U6 {' [ 满分：2 分
" {4 ~. s7 t0 S1 S11. A capital expenditure results in a debit to （ ）
3 J/ g4 w4 Q- G, s) @2 sA. an expense account1 y' `9 A) g: P
B. a capital account
, O5 x3 t B8 o5 ?7 ]5 \3 u; TC. a liability account4 W# F1 z9 k" f% A
D. an asset account
2 t) ?+ @- Y# L7 H1 c) h 满分：2 分
( c7 l$ p( y" i12. The inventory method that assigns the most recent costs to cost of good sold is& ^" b& r- W3 N9 m
A. FIFO
4 e$ y) E% W7 VB. LIFO5 G' L% N: H4 ^- v" D
C. average& H, a# }$ i9 P6 z( m' u
D. specific identification) S% F1 \* Q' x+ ~. c5 C
满分：2 分4 X! q! l" Z u/ J6 J+ N- _. S% q
13. Sinking Fund Cash would be classified on the balance sheet as （ ）! }$ ~* R; i( C4 K8 T
A. a current asset
- _6 Z: I( @. W1 HB. a fixed asset
. } T W3 [! c. @' qC. an intangible asset7 W6 Q" W8 G+ l, e. |: B
D. an investment
/ R+ S. ~' B9 r) Z, r 满分：2 分! p2 k6 o6 v, G5 ~( b4 Z. X* w
14. Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?
$ ^1 i' u" K/ O) L2 [A. net income is understated
l' T6 q: ] Q0 VB. net income is overstated! B9 V$ D9 q; D; Q
C. cost of merchandise sold is understated# `, k4 Z4 z) L3 p/ L9 _
D. merchandise inventory reported on the balance sheet is overstated
1 ?& V* D9 O" K5 m/ R 满分：2 分: X" X' t) D- h& Y6 I
15. How is treasury stock shown on the balance sheet?
7 T& P9 i& x; c- y mA. as an asset, N, i: y2 }" F3 x, Q
B. as a decrease in stockholders' equity p# j; U* g, i& ]0 ^" r* q
C. as an increase in stockholders' equity8 M F8 b- Q. ~# o
D. treasury stock is not shown on the balance sheet) P( h& X8 M* f% _2 _9 H
满分：2 分6 x+ n) x! H `
16. The debt created by a business when it makes a purchase on account is referred to as an
. U0 x3 q4 H0 T0 V |A. account payable
0 Y, Z& V. F( s$ XB. account receivable
; U3 ~% B: m) dC. asset M; i1 y' d& S }! I
D. expense payable7 Y) _% D! K1 k" c# {% Q$ z" g5 g9 U
满分：2 分
- K* `4 x$ @0 u% _+ `( s* w$ ]: |17. Financial reports are used by（ ）
. q d: e- z7 oA. management$ G0 J, \9 i4 e `) c( ]% U
B. creditors5 ]/ v4 ]$ l5 E. {3 J
C. investors) e) e; z: i+ H4 Y
D. all of the above
# f' H, s$ e( T, ^2 s' u 满分：2 分
* G6 }. A& r2 k* ?18. When the perpetual inventory system is used, the inventory sold is debited to ( )9 L; d* ~" {( [+ j: O5 {
A. supplies expense
) X7 u# H$ n! D, PB. cost of merchandise sold
+ p) ~9 ?( N' rC. merchandise inventory
- |- t* S1 Y7 }9 S3 tD. sales
& V3 V( U6 U8 q0 O Y$ J 满分：2 分
5 y2 m# _+ T/ \1 @$ U5 [( E! Q5 X& {) A19. Stockholders' equity （ ）
% x2 M+ ~0 a0 {6 y9 }# |A. is usually equal to cash on hand
4 G4 q+ M/ u0 R. P: wB. includes paid-in capital and liabilities
0 V- h0 Z: H- d! K- nC. includes retained earnings and paid-in capital, R! n9 I- z8 v G1 y, E
D. is shown on the income statement
7 L7 t2 r& [9 U4 \& g( J 满分：2 分
. \* P) n, k( b7 p20. In the accounting cycle, the last step is（ ）0 v+ D8 ]$ V& {* e. J
A. preparing the financial statements
9 k( ^/ @2 E1 U4 c5 W, I) NB. journalizing and posting the adjusting entries
2 Z! l& {, e& [, d5 V" q" HC. preparing a post-closing trial balance5 D" f: K/ `( L+ |1 ~ H8 @
D. journalizing and posting the closing entries' M7 d$ B0 z! W( N
满分：2 分 / b0 N/ h# h) F" h! G! n1 C% z
; ]" S0 K( F2 m5 m7 A. y$ @9 e
二、判断题（共 30 道试题，共 60 分。）V 1. All property, plant, and equipment assets are depreciated over time.
0 y9 F% O% [$ y( j2 HA. 错误" G3 O" S) j6 W3 y% \
B. 正确% u% {) w& q6 w# M! l9 c2 H
满分：2 分; D: n) M2 {% `- G4 t7 M( w
2. A corporation is a business that is legally separate and distinct from its owners.
8 t2 G9 f* `8 J7 g& F+ N) ^" s* n; P6 PA. 错误
) i& S D$ {( R7 q* WB. 正确
; I8 _9 i0 m$ j8 Y 满分：2 分7 w8 Y8 n0 c& t- a, ^
3. Paying an account payable increases liabilities and decreases assets
" ~. X( K& v$ C8 N3 CA. 错误" `3 L1 N4 E7 \6 _
B. 正确, V; j+ E) H6 q& I
满分：2 分# F' b/ P3 X( L4 d7 J1 C
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.
" {0 i* S$ }" Q2 NA. 错误
5 N8 u3 A$ _1 }+ vB. 正确
, p/ N7 D3 v" D, L/ E 满分：2 分
- G( b, E7 r! m5. In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.
4 r5 n- K& j8 ~3 wA. 错误/ {3 e! j3 ]. z5 c/ ]4 |) b4 x1 m3 g
B. 正确% s: E6 t1 N7 z0 b1 B
满分：2 分
. J a' K/ N! Q3 N7 F* n6. If the bondholder has the right to exchange a bond for shares of common stock, the bond is called a convertible bond.
" r% n' t& h3 A# U* f; bA. 错误" R. R( x3 ]' n U0 _, ]
B. 正确 q2 s# a5 _; ]5 Y; d' j
满分：2 分4 k& A; @* W$ ?
7. If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.- k1 m8 E' I; ?4 G9 R
A. 错误9 x/ b- R; w" }& r
B. 正确
1 i, e( E- F7 p 满分：2 分( P2 P, D W, K5 g! }
8. Bondholders are creditors of the issuing corporation.
2 F* O3 n3 z, b' \/ e+ K% t9 I% p$ }A. 错误3 R6 U2 I( k5 q7 ~
B. 正确
r' o- C3 M% @! a/ L) x" N+ X! u 满分：2 分
9 j$ e# e0 H# B2 k. F9. Allowance for Doubtful Accounts is a liability account., \; f- X% y/ e9 G, a% i- d$ F1 Z0 R! H
A. 错误2 @3 x! L% ]5 _2 Z6 `1 Q1 v# V
B. 正确. \1 _) }+ n; i
满分：2 分1 ~, ^: v, g2 G3 u( l: [
10. Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.# j% I6 Y) j3 E4 k5 s$ {, N
A. 错误
! p* X" _) c% `! ? z7 S" U! B sB. 正确" s& k+ P' c w& B6 N
满分：2 分
4 u* N. @0 _! J4 L* d4 E# U6 l11. When old equipment is traded in for a new equipment, the difference between the list price and the trade in allowance is called boot.
- E( |9 P1 q2 c& IA. 错误
: N/ `& Q/ C' O# W8 C2 g/ wB. 正确
$ W: i7 R) Z# E p 满分：2 分
2 h- G6 { }0 L; W& j1 o12. Primary users of accounting information are accountants.& z1 r" N) C# M7 u% v2 o/ s! H
A. 错误
8 h+ F4 N& t$ i, JB. 正确$ D! P/ @7 m7 S' p5 m& }1 g7 y
满分：2 分# S; d- Z4 h2 \
13. The difference between Accounts Receivable and its contra asset account is called net realizable value.) C. p1 S/ Z5 N0 ^* Z) T
A. 错误" k, Q o) o+ K7 d1 |
B. 正确+ o& M6 c7 [2 a7 T. d+ @4 N( z
满分：2 分
: F8 o/ W5 g2 f: O6 r14. Revenue accounts are increased by credits.$ r4 s R0 L; c& @9 T( [: c
A. 错误
& q) K' e( i+ ?% k) lB. 正确4 @( X5 ]/ Z" d* G6 q8 {
满分：2 分4 \. ~: y# B+ J7 U X6 \
15. In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.
) A+ @& Y7 Z( u/ p% z* w7 _A. 错误
. a3 P3 Q" `: W; d* ?, cB. 正确; g6 |$ a0 \* |2 D; i
满分：2 分( p$ @0 A* m/ S4 K
16. The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.. x5 h7 k$ ?/ s8 n8 ]; n2 m
A. 错误
8 b3 q6 s8 f3 V8 [! O: e3 R3 y/ nB. 正确7 P/ L9 t8 ]. s- v; ]+ W9 q+ B9 @
满分：2 分
# C$ ]9 ]& ^; G17. Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.( _4 |% X* i0 K
A. 错误' Q3 c0 a; s) {; K3 o
B. 正确, }$ c2 q, _/ X8 H, Y
满分：2 分2 Z6 `/ ~6 q9 D
18. The double-entry accounting system records each transaction twice.% ^$ c- D+ I7 A5 y# F* s2 D
A. 错误4 L, ^3 q& j7 j, [3 n# G$ X
B. 正确
0 S/ C0 E1 N: b. ~" s 满分：2 分6 H- a# Y( Z5 T% K+ S, [' }
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.
3 Y6 L4 K! t6 `2 j8 m- jA. 错误
! S' W) C- T2 gB. 正确' p w& ]/ ]: F. f+ E/ U. D
满分：2 分/ M% B l+ ?8 Y, k- N5 Z q
20. Information is material if its omission or misstatement could influence the economic decisions of users.
+ x1 w+ y; ^3 m7 f: LA. 错误
$ q( \ ^. x9 \7 q* U" PB. 正确% v( }, A* t! M6 k! m8 }* ?7 X- G
满分：2 分$ A! C/ l! `3 Z
21. 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.
2 @( p) N9 _6 A: _A. 错误5 ^7 \4 I p4 T; H
B. 正确
+ N8 O( z3 O$ l 满分：2 分
5 u: y* X* d- {. o; Z2 `& G' N4 Y22. The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.
9 Y8 P. b% b/ F( l2 f, cA. 错误
' U4 M! ~ W5 u" b% FB. 正确
3 u5 r0 J4 J% m9 J 满分：2 分
9 c0 ?: R8 Z; E9 }2 o9 C23. 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.
/ f9 g/ n0 j. t7 f8 I5 C [A. 错误
0 N5 g# R- P- D6 i, g3 pB. 正确3 \3 d8 ]0 I1 [6 e( [: a9 C0 j
满分：2 分
; N! _7 Y* n) s7 T0 B7 [6 U24. A business using the perpetual inventory system, with its detailed subsidiary records, does not need to take a physical inventory.
) N' H1 W: L$ \. [* K/ xA. 错误
+ M) k" e! g$ B2 m* {" s, KB. 正确' W% [! R* |& G
满分：2 分
$ v6 z0 f5 d3 F! C' Y. e25. Accounting is a service that provides many different users with financial information to make economic decisions.
/ }9 Z% ~! R/ v) ]A. 错误8 t7 _ Z# u% y8 C6 E
B. 正确4 v$ ?4 t* |! s; v2 u4 N) g
满分：2 分
" v, q7 F* F4 ]" m" e26. When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.5 l! h0 T" k# t2 @) W v/ u
A. 错误: G+ O8 M; [6 Y7 s8 S
B. 正确
F& f# Q q$ x# }7 _! O 满分：2 分) h$ t& T) E" h! ?; l+ Y
27. Revenue is earned only when money is received.# x+ P! ]9 e& H1 x4 B, p3 f/ S/ x" k+ A
A. 错误
! {, S9 P& I( H$ \1 q( S ^B. 正确4 S2 @ N' }) w
满分：2 分* b- c( Z- d% k" X( F" l% j* [" m
28. The prices of bonds are quoted as a percentage of the bonds' market value.( N c1 o4 ]" h8 G8 {
A. 错误/ ?8 Q8 Y0 o4 n# ?2 D. J8 r( O g L
B. 正确
. R5 e! W! |* y% J, J 满分：2 分
" [% {/ U1 u' x1 t) G& N29. The declaration and issuance of a stock dividend does not affect the total amount of a corporation's assets, liabilities, or stockholders' equity.) j% M: j B! z( _. F7 A! Y' Z
A. 错误
- u3 E& ~, @ P m: ^* o8 yB. 正确
& G/ V$ I- r8 L0 P$ F" K 满分：2 分
6 X. U! [( y6 ] e# K30. When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.
8 a" g; R4 _2 f1 O6 }0 u+ `A. 错误* |+ S8 x- d& b5 C; d; p) F* t
B. 正确
9 y9 O8 r% [. C7 Q( |, T 满分：2 分
2 p: h+ C; o3 r! M5 b' x3 V6 q8 e, j9 K& P6 k c. u7 N- g
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