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谋学网(www.mouxue.com)是国内最专业的奥鹏作业资料，奥鹏离线作业资料及奥鹏毕业论文辅导型网站，主要提供奥鹏中医大、大工、东财、北语、北航、川大、南开等奥鹏作业资料辅导，致力打造中国最专业的远程教育辅导社区。
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: C; u" T% ]4 A3 x" k一、单选题（共 20 道试题，共 40 分。）V 1. The amount of the outstanding checks is included on the bank reconciliation as a(n) （ ）6 o* F# g. z; y! ~9 W9 J" h+ f6 o* b
A. deduction from the balance per depositor's records: ~- I7 |& D8 ~ m* b; f J, j
B. addition to the balance per bank statement
- r' [& o6 o, P ?2 x9 yC. deduction from the balance per bank statement) \& u5 `0 J) j/ W. S1 ]0 f
D. addition to the balance per depositor's records
; g$ A; [: ], R8 O4 S 满分：2 分
0 G. V7 |# \1 F, d$ K5 I- P2. The debt created by a business when it makes a purchase on account is referred to as an
2 Q$ J7 v. c5 `! t2 i1 Z6 f) e1 xA. account payable* ~+ ]0 p9 g9 z8 ]) p+ }+ L2 O
B. account receivable
% A6 n7 q4 l8 `$ P8 K! c {C. asset
+ W+ v; C) w4 ?2 p2 B1 z+ L) nD. expense payable
) t4 } ]; ^" m! e 满分：2 分- @* `4 _2 |3 n( Z4 d2 n! R
3. Debts owed by a business are referred to as（ ）$ X! u m) u+ A6 j
A. accounts receivables
& h" C: I+ W: qB. equities
2 A) b; {1 `* P9 x. ?8 UC. owner’s equity. l% W/ y+ A& F9 P
D. liabilities) s# C* A* v j8 }9 h/ x, Y7 }5 V
满分：2 分4 j5 p1 R' p2 {1 x' _# a, W
4. Revenue should be recognized when（ ）/ A" N! U& G0 I" @ ]: D Z
A. cash is received
8 d# K( j9 M4 S, t5 h" c% A. L/ B( b: EB. the service is performed
6 _1 [8 Q0 m5 w) J: a' K% eC. the customer places an order3 m; t$ P2 S" S* }
D. the customer charges an order/ {" t( y7 @, i: I% w1 W
满分：2 分
5 z# J4 E1 p+ h1 N5. The cost of a product warranty should be included as an expense in the （ ）
: l/ ?6 \1 D( ?; x+ JA. period the cash is collected for a product sold on account9 S b) O h- a( H; ?
B. future period when the cost of repairing the product is paid; M7 N+ b2 h: }2 t$ n7 T) ^
C. period of the sale of the product1 c3 f1 Z5 b# q1 C
D. future period when the product is repaired or replaced
6 m0 E# W1 p' J( J6 s! I3 ?( b 满分：2 分, J1 |! [8 u" E. ]
6. The journal entry a company uses to record the estimated accrued product warranty liability is （ ）# y1 n# ]& I$ k
A. debit Product Warranty Expense; credit Product Warranty Payable, y( \' l0 Z2 W
B. debit Product Warranty Payable; credit Cash
, Q" I% k/ k9 _, ?) ^ ?C. debit Product Warranty Expense; credit Cash
4 ~) h' c4 n. g' ?8 ]D. debit Product Warranty Payable; credit Product Warranty Expense
( ^; i1 D5 }% D: H+ @- g- @( h; { 满分：2 分# D% @9 u9 r+ {) X; h
7. The accounting equation may be expressed as（ ）. q9 u( m# V, {! r5 ?
A. Assets = Equities - Liabilities' o2 c0 \3 V% ^
B. Assets + Liabilities = Owner's Equity
/ Q5 S" I' u6 p; J7 ^- t! gC. Assets = Revenues less Liabilities+ B x6 [/ S, g* l* r& X( x
D. Assets - Liabilities = Owner's Equity3 t0 j2 k6 Q/ d* w% X
满分：2 分% f+ f; ^/ O5 J. B3 D, _; c- e" n
8. On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （ ）
7 V2 b p% a% ZA. Uncollectible accounts expense for the year
: L9 L: B/ g$ D- S6 @% Q5 YB. total of the accounts receivables written-off during the year- X; z: k5 F- ^* a
C. total estimated uncollectible accounts as of the end of the year
4 V6 u; b/ U3 v1 F. h; s: ?- ED. sum of all accounts that are past due.2 H+ q' C& k+ z
满分：2 分$ G# ~. X$ [8 D& f/ W' k% ]
9. Which of the items below is not a business organization form?（ ）5 P5 z, g, N6 y( J$ W0 }8 w' t& {; e1 S
A. entrepreneurship8 G4 Y6 z! Q1 J
B. proprietorship( Y9 X- v/ e6 b
C. partnership
1 Z& Z% ^' [$ p8 U Q" u9 o2 ~! a6 jD. corporation7 W1 K. e* N$ v0 {' d! E. n+ z
满分：2 分
+ C2 @) E A% P10. Current liabilities are（ ）
; Y0 H. t! v9 u. q! cA. due, but not receivable for more than one year' O3 z& s# K; z4 Q8 x
B. due, but not payable for more than one year
" N2 z) I3 [ @" |C. due and receivable within one year
5 v6 R5 [( \2 y7 C+ l n3 FD. due and payable within one year- u( E3 X. ~6 P$ f, Q0 @' _
满分：2 分
0 y) W, j% \4 B5 f/ {5 p$ l a11. The excess of issue price over par of common stock is termed a(n) （ ）/ `0 t5 u" a7 o! B3 V
A. discount
% E0 _/ @! {; g$ x, [B. income
. H. ~- A; p* O8 VC. deficit
# b% c( K: x* a4 ]( @1 z! X6 ]D. premium
/ m2 ^4 z. p6 A; X/ N7 T$ R 满分：2 分
, \: L( i* w/ _; Q- B1 b# h" E* [12. The measurement bases exclude( )
# J0 k4 ?! \$ B* xA. Historical cost
- D' G6 h# `" Z% X+ N, v' I( yB. Current cost+ q) Z( `6 L: l" y
C. Sale price
! F# v: s7 z" s$ dD. Present value8 A1 p+ A/ N" z1 |5 V' Y
满分：2 分
, D6 {7 W9 \: T# o( i& C+ _7 q, j13. All of the following below are needed for the calculation of depreciation except（ ）
1 G# w4 m2 d1 k9 @A. cost
% c$ \2 f" R+ R: r7 ]% ^, LB. residual value7 U: L; n: O7 P. c, [1 M6 A
C. estimated life1 W2 |+ V0 I- o, Z
D. book value( r* W+ h4 I: L
满分：2 分" u* A$ z% ~' Q
14. Sinking Fund Cash would be classified on the balance sheet as （ ）2 [4 G& g2 S; ^# R) X# m) N
A. a current asset) L1 ^- o: x+ ^0 t
B. a fixed asset
; e8 ?4 X1 E+ {6 m: UC. an intangible asset
" ?5 Z+ p1 F* P6 R, C. dD. an investment
2 m8 P; g. o. s" Q+ N4 J7 k2 I 满分：2 分' E% j. S4 q$ a% L4 i9 u. l6 g
15. The term "inventory" indicates （ ）! H" K/ g3 s8 K# J* \; H
A. merchandise held for sale in the normal course of business
6 Z; Y1 d" j8 LB. materials in the process of production or held for production$ G3 K9 H) [9 }, A) ~
C. supplies
9 b v( \; n9 k& |1 rD. both A and B
7 f- i. `: N9 D7 a6 ` 满分：2 分
" r- H: f( O1 s3 c, T$ n16. Which of the following financial statements reports information as of a specific date?
* I8 J0 @( W3 p+ |' ]A. income statement
( n: O2 A8 A+ k$ ?% q9 p5 \+ k2 d- HB. statement of owner's equity
& d0 M" w' z5 U/ n4 NC. statement of cash flows/ _1 l6 }0 i3 L. z1 a7 K
D. balance sheet5 b. y- V6 X' `9 O% p% V
满分：2 分6 Q: N! K4 u1 D, V ^& Q' u
17. Which of the following should not be considered cash by an accountant?
* {5 U* u# f8 B' {3 F pA. coins0 s; O2 `/ E4 Y! c, y! ?
B. bank checking accounts4 c7 l. p; ]' l( L& _( B
C. postage stamps
: w6 x$ a2 i# j B% N C( n) S1 DD. Petty cash funds' M ]! L+ O2 W$ c4 e' M! X/ H
满分：2 分3 Z/ E' M7 Z5 I9 e2 n& p5 L
18. A characteristic of a fixed asset is that it is （ ）1 \0 U0 u! I! h( x
A. intangible
" g/ ^2 i+ {: Y9 _8 MB. used in the operations of a business: `6 \$ d! c8 E4 @/ V$ f
C. held for sale in the ordinary course of the business
& Q; C0 j) ?" x: K/ FD. none of the above; d W/ t/ P$ Q! N1 H+ G
满分：2 分
7 t1 `% ?0 Z0 P( G19. The primary purpose of a stock split is to （ ）
: v) T1 ^6 ^/ x7 H0 }A. increase paid-in capital
! F4 C9 @7 ^3 J: V7 BB. reduce the market price of the stock per share
! c" f- l% Y- r) ~C. increase the market price of the stock per share/ s: n0 p/ r# }! ^# L
D. increase retained earnings5 E$ [1 `+ Q, E1 U; s. K
满分：2 分/ s: ~, ~% Z( o6 f$ f; m9 w
20. Accumulated Depreciation ( )* D- I; m: V1 K: b+ h2 T, K
A. is used to show the amount of cost expiration of intangibles4 u/ `3 M5 ^# v4 i4 X S
B. is the same as Depreciation Expense; X3 P$ L, l3 l% h
C. is a contra asset account
- c! h: X$ y; ^" f3 j+ U1 r! YD. is used to show the amount of cost expiration of natural resources
' c+ Y$ x& y6 M9 r, ]& R e 满分：2 分
/ \7 ?# a& e! B8 U; s/ { Z
5 \7 |3 W: p6 Y' l& Y二、判断题（共 30 道试题，共 60 分。）V 1. Treasury Stock is listed in the stockholders' equity section on the balance sheet.
! [4 G! r% g5 L" u5 s8 QA. 错误& `6 l0 E) Q0 _" n
B. 正确
6 S, \+ v) y, S/ L# d 满分：2 分1 R7 p- J* K) y: U! |8 G4 ~* }
2. 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.
- \! B/ o T5 ~0 b* N; qA. 错误, U: N9 E1 g; ~* u: ^* t( C- m
B. 正确) V+ i* ~# a" C' X
满分：2 分
/ U8 i6 w1 h4 A/ D0 ?% [" o0 R$ p* j3. The relationship of each asset item as a percent of total assets is an example of vertical analysis.
$ d( r/ u$ |2 k0 g1 gA. 错误, \ ^/ S7 @+ t; n% |9 b
B. 正确% ]1 w) p/ q8 }* s& E7 g
满分：2 分
0 r3 @6 m' U6 n( Z# p4. The normal balance of the accumulated depreciation account is debit.
- R% e1 M; O: M7 J" HA. 错误+ R5 }8 t% W$ B, P; v
B. 正确
. T3 @" ]' }5 p9 D$ [ 满分：2 分1 ]9 S+ G/ ?$ C
5. The declining-balance method is an accelerated depreciation method.4 F& [4 G1 _3 P/ V: q1 A; x: g
A. 错误# I5 |, h9 r: H5 v6 t
B. 正确
' ~% ~3 l5 Y# g) k 满分：2 分
% M3 P( ?& ?4 O" u: G+ q6 L: \6 x6. Cash equivalents are short -term investments that will be converted to cash within 120 days.( w W" ~4 U+ _* L9 O: i' J! V
A. 错误
/ Z: ?/ J7 l( P! Q" u# uB. 正确
6 o8 G8 Y' o# k- Z# |2 ? 满分：2 分/ K+ Z& M1 ]/ X
7. Accounting Process is identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of information.4 I% p( w J2 V/ [2 X# y; g
A. 错误
; @8 r) p/ {1 u: v% ~# l+ X0 l! q `B. 正确8 u3 V+ G" h; l
满分：2 分
- O! S8 A- ?8 s2 X8. The two main sources of stockholders' equity are investments contributed by stockholders and net income retained in the business.8 J+ U- p! b. q( O% y: Q
A. 错误
0 T% {' H/ q) n" N* ?B. 正确( U/ R I3 _& ~2 r
满分：2 分, U1 B# q, ` d0 L5 Z
9. If ending inventory for the year is understated, net income for the year is overstated.
) w$ y5 x: M" z G$ |( cA. 错误! U+ `$ F+ W% A( D& Q
B. 正确% }( n, ]* K7 l5 s: I$ M
满分：2 分* A1 q" b1 Z }1 g) y
10. Revenue is earned only when money is received.0 g) \- Z* T. x. \7 W) B' J4 r5 @, e
A. 错误
8 `1 W. h; f4 D" c0 A5 G2 @: jB. 正确7 r/ x. Y* \' f5 P2 J
满分：2 分% Q4 F* x7 a, A: ^/ a
11. A corporation is a business that is legally separate and distinct from its owners.9 a; [0 z; q E! S
A. 错误
* l. U. U+ b2 [ w, x# d: |8 [B. 正确
( L. z+ v1 A) R 满分：2 分
! `1 _# |; ]9 D+ {) a12. 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.
0 F% s2 F1 F- f* N- CA. 错误
. O. R l5 e6 {6 d- EB. 正确3 M! N9 Y8 ^/ b: `) [2 W$ J& p w8 R
满分：2 分$ m. Z: u! |/ u3 W! v q
13. The matching concept requires expenses be recorded in the same period that the related revenue is recorded.
2 F4 ?1 b6 J' E7 o. oA. 错误
5 C& @: j; w; w" t( v: x9 ^B. 正确
' t% h' |/ S- r; t4 T 满分：2 分
: T% n9 u, K: G: { T14. Accounting is a service that provides many different users with financial information to make economic decisions.
% R* B" m& O% G/ [ g' JA. 错误" q5 u: U. H2 f! w
B. 正确) t1 I1 v7 g+ [
满分：2 分
' D4 `0 H/ j) Q" C: H; d& \- ]15. The double-entry accounting system records each transaction twice.9 y* [7 e1 l% V, E( L
A. 错误: l9 f4 H7 R1 r; ~
B. 正确) @% W0 J4 R: V; E
满分：2 分
8 B- n# R! T, a# O3 l16. An income statement is a summary of the revenues and expenses of a business as of a specific date.
+ n! @3 z9 R; c" l ?A. 错误
( G. m; O& |. m3 G3 sB. 正确/ {# U6 U4 V7 |) e9 W+ {
满分：2 分
) I; }3 w. v9 g& p' h17. The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.
/ H3 h) I; R# b% u5 O6 O) ~( dA. 错误+ W9 ]; a9 H7 b5 T
B. 正确
0 a4 L/ c$ r0 B0 u9 A 满分：2 分9 S# C1 k! x6 T1 G' v
18. When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.! n1 j7 @. [* q2 j8 A% M/ N
A. 错误" n& Q" \0 G* ^, r4 X7 t- q) B
B. 正确
$ K; O6 p) E! r2 B; M. u 满分：2 分1 R4 D& D8 B- \$ A
19. When old equipment is traded in for a new equipment, the difference between the list price and the trade in allowance is called boot.
5 e* j, M; G- D; qA. 错误
: p. K5 A7 U" ^, M5 x# rB. 正确$ E% C6 y1 a* u1 g7 R4 \- ^
满分：2 分
- r5 D2 A# j6 X; y20. Allowance for Doubtful Accounts is a liability account./ ~5 c6 j6 u' ^7 p% M4 a
A. 错误
) r, e$ k' a: U- }! ?* O/ k, QB. 正确2 m7 Y5 i/ H7 s
满分：2 分. O1 L, n; h" U3 Y
21. 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.
+ y/ u2 Y5 P( U* @ fA. 错误, U8 h9 U8 D+ }& N; C/ b
B. 正确- i( p! h1 k9 p+ ], w x+ I7 M
满分：2 分
$ q' |( r+ P9 R8 B( b3 e& u" L22. The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.
7 }8 f+ O! a! ` GA. 错误( l7 n' s4 s& v+ N% N$ n( J
B. 正确% [" d: m0 W: @0 ~5 |( A
满分：2 分6 `1 _, u5 U! e( g3 G- t) m
23. Solvency analysis focuses on the ability of a business to pay its current and noncurrent liabilities.- g# g/ s3 O- b2 l8 s
A. 错误
. H# Y0 l# u* z) Z( }B. 正确
# t- g2 C- E; t' Q, K 满分：2 分
' p2 l5 E6 [' |24. When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.8 G/ {5 t/ {5 t. t0 ^
A. 错误0 E$ {! @: x$ s# I9 ]" Q2 t; `
B. 正确
2 z' d/ W7 Z- }$ N. K s) s9 D 满分：2 分
: A' o) J9 [) I/ w1 ]25. The book value of a fixed asset reported on the balance sheet represents its market value on that date.( T1 E2 ?% z F5 q. r% i* j
A. 错误! M& ]7 M+ [. A; T/ G
B. 正确9 \" k6 S- V- X4 R6 L# p3 G
满分：2 分4 ^; X& \% P3 }/ b5 ^, i
26. Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.
" T3 W) V3 ~; U; q6 J2 l* @+ lA. 错误. w. ~' }9 @5 O1 z. _* b
B. 正确; }$ t6 _; ~+ d0 P! d5 r* ^8 L
满分：2 分
, @0 G& m$ q" u, |( g* S9 Q27. Dividends in arrears are liabilities of the corporation. Y1 h$ J& N3 ^4 u9 R x
A. 错误+ T8 P, }. S. {8 h4 F% d
B. 正确
% E6 s* _" R5 B* S" M" V 满分：2 分9 L% D4 W' P" {- V
28. Recognition is the process of incorporating in the balance sheet or income statement an item that meet the definition of an element and satisfies the recognition criteria.
9 ]1 _5 U$ E: EA. 错误+ Z: \% C" I, \4 L& o0 H0 x9 A0 s
B. 正确
8 A6 U* C! q+ \( q) F: h+ i 满分：2 分
" @7 p) R+ J# h" e& i$ v# d29. During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.
( p6 v" A5 I5 J0 T y6 o3 G6 @) PA. 错误! }$ v. j' B- r, T+ Q8 l) e
B. 正确4 Y3 O* R, C1 A, o' F
满分：2 分
# N( N Z% r4 D- {30. Bondholders claims on the assets of the corporation rank ahead of stockholders.
0 d Y0 l6 f2 V7 o/ k; jA. 错误
7 |! y' c& B' a$ O0 W8 uB. 正确
& n9 J' r' c% a 满分：2 分
: Q: z" g8 _& o
1 P+ `- G. q# I w8 d+ h( \- e, V谋学网(www.mouxue.com)是国内最专业的奥鹏作业资料，奥鹏离线作业资料及奥鹏毕业论文辅导型网站，主要提供奥鹏中医大、大工、东财、北语、北航、川大、南开等奥鹏作业资料辅导，致力打造中国最专业的远程教育辅导社区。 |
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