南开14秋学期《会计专业英语》在线作业资料辅导资料

谋学网

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。

3 A& F; p/ h. V- b一、单选题（共 20 道试题，共 40 分。）V 1.  The most widely used depreciation method is
7 o( V: f3 c3 Q/ sA. straight-line
B. sum-of-the-years-digits
C. declining-balance
D. units-of-production
8 i. R2 K$ L8 u      满分：2  分
2.  Which of the following should not be considered cash by an accountant?
A. coins
" A! u; E9 J3 c" j9 b, k$ U# S) fB. bank checking accounts
- ?, {3 x% W+ k1 |  t# W; }C. postage stamps
D. Petty cash funds
      满分：2  分
3.  A capital expenditure results in a debit to （ ）
$ v5 F6 H+ ~5 E8 j7 N% LA. an expense account
/ z$ u7 \) `* K* dB. a capital account
" s  P- p5 p5 {8 ?% p9 CC. a liability account
. x6 T- J- ]. t. |2 iD. an asset account
/ H0 y5 O+ `/ K# e      满分：2  分
4.  Characteristics of a corporation include （ ）
A. shareholders who are mutual agents
4 A  j( k! {& ~% h: l* WB. direct management by the shareholders (owners)
% N! \# T+ @  s& I0 H5 mC. its inability to own property
D. shareholders who have limited liability
6 Z4 \3 @$ K* M( l% F/ Y      满分：2  分
5.  The journal entry a company uses to record the estimated accrued product warranty liability is （ ）
A. debit Product Warranty Expense; credit Product Warranty Payable
B. debit Product Warranty Payable; credit Cash
6 l7 G% E; B; k" \. ?C. debit Product Warranty Expense; credit Cash
D. debit Product Warranty Payable; credit Product Warranty Expense
% n7 l/ x2 [* [. Q, `- B* R  w      满分：2  分
2 q# r1 I$ C$ u* u6.  The two methods of accounting for investments in stock are the cost method and the （ ）
: ^& S0 T, I3 z/ BA. straight-line method
9 m  U8 N5 |4 U% `B. equity method
C. liability method
$ c7 N  B, b: ~  B0 lD. interest method
8 ^* o- `% e" P: {% m$ R      满分：2  分
7.  Notes may be issued （ ）
" z4 |  L. _- C: s5 f1 [A. when assets are purchased
B. to creditor's to temporarily satisfy an account payable created earlier
6 `: a0 J+ Y6 z( C7 q1 V+ x* EC. when borrowing money
D. all of the above
% F8 M" _4 U( A. j      满分：2  分
3 [. d6 I$ I, e# h8 @2 a8.  Expenses are reported on the（ ）
% `) h9 y/ P1 M2 j: x  B6 N5 ]9 bA. income statement
B. statement of owner's equity
C. statement of cash flows
D. balance sheet
      满分：2  分
3 x! b4 c2 M3 F* r- c9.  Financial statements in which financial data for two or more companies are combined as a single entity are called
0 W' }0 [7 n3 N( x( ^% P! |2 GA. conventional statements
4 E, O/ U0 y, T5 I3 S' H1 `) y4 eB. consolidated statements
C. audited statements
: x. L. o" }3 B4 ID. constitutional statements
! Y2 N2 S3 I* k; v3 _      满分：2  分
10.  The inventory method that assigns the most recent costs to cost of good sold is
: U$ K9 B) |1 JA. FIFO
B. LIFO
& w, o, B# l$ T4 a5 ?3 o9 W% VC. average
D. specific identification
; c5 c1 t) ?- ~) w! O: ~4 O( n9 h      满分：2  分
11.  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
$ t. Y) Z% l# C! X( [% rA. convertible bonds
: H2 \5 O: P/ H' M( Q. h/ oB. unsecured bonds
C. debenture bonds
1 [* K! Y0 n* ^# _; R5 L% yD. callable bonds
; E; D4 M& `$ n! R! J- C      满分：2  分
$ H$ @$ p4 s0 D2 {$ x; v12.  Which of the items below is not a business organization form?（ ）
. r7 P$ C1 F3 a& C3 O/ w4 CA. entrepreneurship
B. proprietorship
' l! ?6 l2 c: tC. partnership
9 ?3 N6 L4 {1 V4 w( `. `D. corporation
      满分：2  分
13.  The amount of the outstanding checks is included on the bank reconciliation as a(n) （ ）
A. deduction from the balance per depositor's records
" ]5 D$ U. v1 ?" ]! ^B. addition to the balance per bank statement
0 H! ^4 N* i) R7 s* f( x# GC. deduction from the balance per bank statement
D. addition to the balance per depositor's records
+ l, k$ \6 ~0 x5 v! p      满分：2  分
1 R% H! |. M# Y$ O' v14.  Which of the following is not included in the computation of the quick ratio?
A. inventory
B. marketable securities
  _5 Q; ^2 Q5 M7 eC. accounts receivable
+ H: v( P# H9 E5 MD. cash
      满分：2  分
15.  Revenue should be recognized when（ ）
( e/ r: V2 M6 \1 M+ d" n, o# zA. cash is received
B. the service is performed
C. the customer places an order
D. the customer charges an order
      满分：2  分
  a4 t5 }& |- @% e/ v  v+ B16.  The ability of a business to pay its debts as they come due and to earn a reasonable amount of income is referred to as （ ）
A. solvency and leverage
( W; P. o) b. Y* Y4 ?  h% v3 o* wB. solvency and profitability
/ O" \0 P- X/ w( R2 R, O+ VC. solvency and liquidity
$ r2 [1 H  Q6 a0 t- a4 e' P- O& |D. solvency and equity
      满分：2  分
17.  The excess of issue price over par of common stock is termed a(n) （ ）
$ ^* B- V# y  ~$ X% H5 L# J; J5 l6 KA. discount
4 R2 ]9 y. h, f; u' |) R0 y( ^B. income
C. deficit
2 f6 e7 s( ~, K! h$ L8 S/ d6 }D. premium
( P5 x+ _+ u5 m      满分：2  分
18.  The interest rate specified in the bond indenture is called the （ ）
A. discount rate
8 R' Z) W/ R, g+ X9 ?. M0 p, VB. contract rate
. y! M( B1 X: a+ sC. market rate
D. effective rate
      满分：2  分
6 V( `: ?2 L8 f! B19.  Financial reports are used by（ ）
0 a/ D5 \. E2 q' }2 T( Q0 aA. management
9 q( D) w7 I$ s: G& p! O, W" }B. creditors
C. investors
4 O6 ?5 ~$ [) B( {/ V. {! D( fD. all of the above
/ I; }) Q1 O8 L6 q3 l! j  v      满分：2  分
20.  When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at （ ）
0 n3 a9 ?* c+ H) d8 V- ~A. a premium
B. their face value
7 E+ L* V! ~8 s* V0 ZC. their maturity value
D. a discount
      满分：2  分
" O) w( x; n+ t! |% U9 {
. j5 D" L9 N* @! f1 R二、判断题（共 30 道试题，共 60 分。）V 1.  Allowance for Doubtful Accounts is a liability account.
6 ]5 g* z# R, l+ PA. 错误
B. 正确
      满分：2  分
2.  If the debit portion of an adjusting entry is to an asset account, then the credit portion must be to a liability account.
A. 错误
B. 正确
( b- H) w& |! n. l2 `0 V, r      满分：2  分
, M/ \+ s# F$ R0 d, C/ \3.  The matching concept requires expenses be recorded in the same period that the related revenue is recorded.
) E0 N& [. L1 ?+ f7 iA. 错误
8 e1 g! h1 k. H4 k0 }' ~1 uB. 正确
. f$ t, ^. _& Z( [      满分：2  分
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.
- h* m8 }6 w% I' A0 n; FA. 错误
4 A; D3 R' T+ }* YB. 正确
# P- L9 s( A& d% k      满分：2  分
  q/ H' y! N4 D3 U9 G! G8 {$ z5.  The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.
0 D1 E0 _/ T8 A3 ]! c  oA. 错误
  T9 T6 V4 {4 {/ M& k& _: Z) @B. 正确
$ `$ [/ n4 f$ H2 w- C( g, m( M      满分：2  分
/ E# n9 @$ ^# E: e6.  The double-entry accounting system records each transaction twice.
, P2 v! V* y$ ]8 {( w$ P- yA. 错误
7 }2 P$ ^. ^1 D+ e" mB. 正确
      满分：2  分
7.  Intangible assets differ from property, plant and equipment assets in that they lack physical substance.
9 ^2 ^2 p9 w/ c0 [A. 错误
  ]+ @9 _/ m3 U  f3 m3 }& TB. 正确
      满分：2  分
8.  Revenue accounts are increased by credits.
, e1 c+ ]: v3 j9 I- x' R9 K4 b- lA. 错误
B. 正确
0 l# Q% L* x7 E+ b. Y8 [      满分：2  分
3 n+ S& [) M- @. p. u2 [0 Z5 ]9.  Bondholders claims on the assets of the corporation rank ahead of stockholders.
A. 错误
: i# M% \, S. U, D! }B. 正确
      满分：2  分
3 j; v6 I* b( M& \9 g8 U. G10.  The declining-balance method is an accelerated depreciation method.
0 C5 i6 Z) I$ w6 h$ CA. 错误
* I: x8 A+ q& J0 |B. 正确
" Z2 `7 o% U+ j4 \( _4 [- |      满分：2  分
11.  The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.
A. 错误
B. 正确
4 }8 M0 K/ j( r9 n" X, z8 ~      满分：2  分
' J) ~4 X, g, a5 K12.  All property, plant, and equipment assets are depreciated over time.
- _6 @) K" J3 M5 k. zA. 错误
+ T4 j  o. J  y5 V1 J. r1 M+ BB. 正确
6 p, [" Z% g' O7 P      满分：2  分
% k8 Z' P( Q2 @/ ~13.  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.
& g0 Y  o; h! O& N1 S' aA. 错误
2 M1 e; i9 F0 k- ?( cB. 正确
0 m: |7 @- o4 Z  b# z      满分：2  分
14.  The main reason that the bank statement cash balance and the depositor's cash balance do not initially balance is due to timing differences.
# d# J1 h) P3 T  j6 v$ l% MA. 错误
" ~. p( D$ ^. @' Q- b  K1 ?B. 正确
' v' I3 U* j. Y5 i) C  C4 C      满分：2  分
15.  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.
# A  \$ r3 H2 \' zA. 错误
B. 正确
      满分：2  分
16.  Consuming goods and services in the process of generating revenues results in expenses.
2 H; V/ J" O5 |/ a9 |A. 错误
1 C7 O8 ?& t9 h3 {$ o0 H: _& f( T+ g+ pB. 正确
9 T6 N1 [  z, s1 G% c. \      满分：2  分
17.  Sales Discounts is a revenue account with a credit balance.
3 ^. }7 ^, b3 LA. 错误
B. 正确
      满分：2  分
18.  If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.
( V# R& n4 J. DA. 错误
5 r* `' ]0 M, O. f0 b7 j. ]B. 正确
; S7 U( x7 z4 @4 p  f( U; a% o! H      满分：2  分
19.  Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.
A. 错误
( t5 k0 T3 j; l( ~; i! bB. 正确
      满分：2  分
0 w, R5 a, b! [9 A20.  Merchandising businesses sell products that they purchase from other businesses to customers.
( Z2 J* I# F5 x8 ]0 ~9 qA. 错误
' D5 N1 b, c3 x4 w! Q9 r, BB. 正确
      满分：2  分
: F8 b9 ?3 o( |* y1 V4 [4 C; e21.  An account receivable is a claim against a customer arising from a sale on account.
A. 错误
# B  \: {8 `7 [1 }% u2 HB. 正确
5 ?: W7 D# H' H/ Q$ e      满分：2  分
22.  The accounting equation can be expressed as Assets - Liabilities = Owner's Equity.
A. 错误
B. 正确
      满分：2  分
- v  G4 B+ M5 f0 @2 X# @23.  When common stock is issued in exchange for land, the land should be recorded in the accounts at the par amount of the stock issued.
A. 错误
$ r, i- V; l$ q  w! |3 QB. 正确
      满分：2  分
24.  When a stock dividend is declared, it becomes a liability
1 x$ |. b: d2 r' D2 O% o  x; GA. 错误
* @0 s4 E. J) i# iB. 正确
      满分：2  分
4 R4 M9 l" r7 D* M/ m. l25.  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.
A. 错误
B. 正确
      满分：2  分
$ x2 W6 M0 R+ R/ D9 ]( m26.  Temporary investments are reported on the balance sheet at cost.
A. 错误
B. 正确
      满分：2  分
- ?* Z: ]3 d1 u6 j6 w7 P27.  When old equipment is traded in for a new equipment, the difference between the list price and the trade in allowance is called boot.
2 V3 S0 {2 q" k/ H  mA. 错误
! t  m% y1 r& c3 tB. 正确
      满分：2  分
28.  Paying an account payable increases liabilities and decreases assets
A. 错误
B. 正确
      满分：2  分
29.  During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.
; z* E/ Z5 B3 K/ D5 o* M9 U8 _A. 错误
! i5 d* X/ o, t+ M0 uB. 正确
      满分：2  分
6 N4 s; o! {2 E& d' S30.  If the liabilities owed by a business total $500,000, then the assets also total $500,000.
! q1 \3 i. m2 wA. 错误
B. 正确
4 p' n& b$ _/ ~1 X# s! b/ D      满分：2  分

) M) l0 Y$ P% A2 u& |- y3 }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。