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。
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一、单选题（共 20 道试题，共 40 分。）V 1.  The most widely used depreciation method is
. t% `( x+ Q" @: o1 e, _, UA. straight-line
B. sum-of-the-years-digits
0 U% |$ r/ P, eC. declining-balance
4 Q# \" V' J# D0 V0 |6 P0 {0 lD. units-of-production
      满分：2  分
; j, p! v& {4 ?4 b- N2.  Which of the following should not be considered cash by an accountant?
& e; W4 S" K" C9 ^: _A. coins
7 G8 l; d, I5 y9 v; ZB. bank checking accounts
C. postage stamps
D. Petty cash funds
      满分：2  分
) \/ p9 X  U% Y% `$ n8 ^3.  A capital expenditure results in a debit to （ ）
A. an expense account
8 L0 U2 I  C0 I' C/ r% E6 cB. a capital account
C. a liability account
( h2 z: i8 h5 M2 [9 S0 x+ A6 HD. an asset account
1 V# g7 g# G0 v      满分：2  分
4.  Characteristics of a corporation include （ ）
A. shareholders who are mutual agents
8 {  O3 l4 v7 l( \+ R) C) I* Z2 {B. direct management by the shareholders (owners)
$ a4 O: ]; [0 n8 B/ s$ N7 v% B9 eC. its inability to own property
  [9 V6 e, V2 N) ~7 L4 QD. shareholders who have limited liability
- T; [  M3 j' O      满分：2  分
5 r- d( Q: u$ `1 G# O" u: J5.  The journal entry a company uses to record the estimated accrued product warranty liability is （ ）
# o: n" L$ h% @$ L. E8 MA. debit Product Warranty Expense; credit Product Warranty Payable
B. debit Product Warranty Payable; credit Cash
C. debit Product Warranty Expense; credit Cash
D. debit Product Warranty Payable; credit Product Warranty Expense
      满分：2  分
* P6 f2 ~  |5 N% g6.  The two methods of accounting for investments in stock are the cost method and the （ ）
# b' u* q" u" i% [: X0 VA. straight-line method
B. equity method
C. liability method
8 k7 f/ _/ o  f  Y. h$ ?" MD. interest method
; ~, z* b% l" ~3 ?* o/ h7 k/ T      满分：2  分
4 ^& n; B  L& J' d+ J$ y7.  Notes may be issued （ ）
+ Z! V* a1 @# ]: xA. when assets are purchased
- x- r% c& V, f2 r: K6 I" LB. to creditor's to temporarily satisfy an account payable created earlier
# O. s; H; P) b% H) p' W- C0 F5 JC. when borrowing money
D. all of the above
& `5 O5 j0 p* t' E7 [      满分：2  分
8.  Expenses are reported on the（ ）
A. income statement
B. statement of owner's equity
C. statement of cash flows
D. balance sheet
6 _5 g$ ~1 V3 l5 C; I- l  b6 |8 Q      满分：2  分
9.  Financial statements in which financial data for two or more companies are combined as a single entity are called
A. conventional statements
( D4 g9 r$ {8 u% QB. consolidated statements
. ^0 \; k( w3 W0 b  \6 o+ vC. audited statements
) A) @) H; f: H; a8 LD. constitutional statements
      满分：2  分
10.  The inventory method that assigns the most recent costs to cost of good sold is
, ^& W! s) G4 y, a8 FA. FIFO
B. LIFO
) v( B# ?/ x0 y5 ?C. average
D. specific identification
5 @+ K! Q' b6 l% u      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
A. convertible bonds
B. unsecured bonds
! a& q5 ^: n( oC. debenture bonds
$ s. `' i/ A) R: dD. callable bonds
' P. V, {" p1 \7 e      满分：2  分
6 C3 K0 q; {: Y( ^( M) q/ F12.  Which of the items below is not a business organization form?（ ）
A. entrepreneurship
B. proprietorship
C. partnership
D. corporation
      满分：2  分
7 \/ v: B) ^) w% c! ~, s13.  The amount of the outstanding checks is included on the bank reconciliation as a(n) （ ）
2 d- Z5 s$ k4 S  TA. deduction from the balance per depositor's records
" }* j4 a# E: J- B/ _9 FB. addition to the balance per bank statement
C. deduction from the balance per bank statement
0 A7 m, N# D- C- VD. addition to the balance per depositor's records
      满分：2  分
) ^& Z! }2 i: C& ^5 t6 o14.  Which of the following is not included in the computation of the quick ratio?
% _$ i. T* I. I9 |, X* I, gA. inventory
0 ?+ ]" F1 t- {B. marketable securities
1 H; L% J! n+ z4 E8 uC. accounts receivable
# O- X6 l. O4 t7 [D. cash
      满分：2  分
) a9 C' L! s' I" k! ]2 Q15.  Revenue should be recognized when（ ）
$ _9 v8 s( Z; i# l& G7 W8 r( d+ {- v% vA. cash is received
( o! d. y: y( r, J4 zB. the service is performed
2 [# h, k4 V/ b6 v6 L' Z  b* q2 ~C. the customer places an order
D. the customer charges an order
      满分：2  分
16.  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 （ ）
# X1 j+ B; [  p3 g' m9 hA. solvency and leverage
) ]2 k8 M) b* C* ?; M9 z* ^/ ]1 wB. solvency and profitability
$ j3 u( H9 D) N8 x5 l" yC. solvency and liquidity
D. solvency and equity
      满分：2  分
17.  The excess of issue price over par of common stock is termed a(n) （ ）
A. discount
B. income
  @+ ]3 E$ \! m8 c3 A5 V2 ZC. deficit
  x9 B! F2 J, ?D. premium
7 r& `$ Y- e) x6 |3 a9 {5 _& R      满分：2  分
18.  The interest rate specified in the bond indenture is called the （ ）
A. discount rate
B. contract rate
4 M! w/ x6 \4 R. YC. market rate
3 E" s( E- L: K1 WD. effective rate
9 G9 W# i5 w" w" n      满分：2  分
19.  Financial reports are used by（ ）
A. management
7 ]  ^3 h; r. i6 ]B. creditors
C. investors
8 p" \* x8 m' J- _5 Y3 `# {# z- gD. all of the above
      满分：2  分
6 q' L" d6 j2 u5 a4 e8 P( F20.  When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at （ ）
A. a premium
B. their face value
- e" I$ j9 ^: h  f/ b* s" }C. their maturity value
, Z+ }4 y. j0 R- ?. ?2 i+ `D. a discount
8 v* _  N7 D; i2 r$ p# z      满分：2  分

二、判断题（共 30 道试题，共 60 分。）V 1.  Allowance for Doubtful Accounts is a liability account.
A. 错误
B. 正确
      满分：2  分
9 z/ a6 I5 t" ?1 }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
7 o. q3 \! z4 j' |* T) cB. 正确
8 E1 L9 P4 G. A, C: J      满分：2  分
7 T, T- `$ w) R4 [' T: d3.  The matching concept requires expenses be recorded in the same period that the related revenue is recorded.
A. 错误
B. 正确
      满分：2  分
" K. L' X6 ~8 g; `' f. d0 d$ s4.  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.
& ~- Y. ]2 k5 D$ O/ B- mA. 错误
B. 正确
      满分：2  分
$ h  G! ?+ r2 Z9 Z5.  The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.
- t7 p& H! t6 E3 sA. 错误
B. 正确
; R  n/ D, v( w3 _: O( F      满分：2  分
) |+ ]  A8 f- }- Y1 i" S' L) h6.  The double-entry accounting system records each transaction twice.
A. 错误
B. 正确
% I; n5 c& C) f  \% I" k* F      满分：2  分
7.  Intangible assets differ from property, plant and equipment assets in that they lack physical substance.
' `9 F+ Z) y; ?; r. WA. 错误
( ^" g& q9 T' f! [) }3 o6 LB. 正确
4 `6 B* R% ^* y" N- [4 y- N      满分：2  分
5 d/ R& ]# ^' u# s% t8.  Revenue accounts are increased by credits.
A. 错误
B. 正确
      满分：2  分
$ `5 B3 c6 S7 m( s/ L9.  Bondholders claims on the assets of the corporation rank ahead of stockholders.
A. 错误
0 n9 r8 [; e3 v( U$ v9 p: B/ L7 ^! ZB. 正确
, M0 V5 L  x3 X3 a6 H$ B0 ~      满分：2  分
2 f- X9 V3 A+ v. Y; f, g7 O) J10.  The declining-balance method is an accelerated depreciation method.
A. 错误
3 |0 Y7 R# |  n1 B* M4 aB. 正确
      满分：2  分
/ N0 x2 |  ?% C: w2 Q11.  The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.
* `" Y  m! e6 @. X5 ~A. 错误
B. 正确
) S9 P. o0 [3 Y" x9 B, T      满分：2  分
12.  All property, plant, and equipment assets are depreciated over time.
2 W+ o5 ]% t2 h8 A4 u/ gA. 错误
B. 正确
      满分：2  分
- S0 B7 d5 m9 O! o( V- U0 l13.  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.
( W8 [3 y- c% VA. 错误
4 L( z" n) ~# j- F3 y; zB. 正确
4 z3 R9 Z/ ?. A2 X4 E' ]% |      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.
A. 错误
B. 正确
* Z) L/ J; f3 ?  S, D      满分：2  分
* b9 E- ^9 d$ |3 h5 e8 }9 \3 C: h1 B15.  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.
# W; `. n" E4 tA. 错误
8 m% w# o% c! \6 k/ uB. 正确
$ V0 B9 e* Y$ l" s! e. m      满分：2  分
0 i( d0 C) a2 `# L16.  Consuming goods and services in the process of generating revenues results in expenses.
A. 错误
B. 正确
+ J  `5 A' ~  o! N1 b0 g- \" u" _5 u      满分：2  分
17.  Sales Discounts is a revenue account with a credit balance.
; V3 F, X: u& j1 d! Q& }% UA. 错误
B. 正确
      满分：2  分
7 B9 l  j# I( B" w. H4 A18.  If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.
0 Z5 e+ J, O4 R$ PA. 错误
B. 正确
      满分：2  分
. U" I  T& E& C! D" R19.  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
( Z) W2 a# h/ U  zB. 正确
      满分：2  分
. U1 V. k" t, q9 c$ y20.  Merchandising businesses sell products that they purchase from other businesses to customers.
- B9 L* W, ^! ?, G* mA. 错误
" R. \6 c( K/ ^9 t6 IB. 正确
      满分：2  分
% {, ]# l$ q+ o8 D# ~1 g( @21.  An account receivable is a claim against a customer arising from a sale on account.
, e# U) }8 S! |; w5 O0 F2 U  _, `A. 错误
B. 正确
. A) }3 e" ?8 x* I7 Z' G      满分：2  分
) v3 U& c. v$ h4 g$ T% \5 ]/ V% p# |22.  The accounting equation can be expressed as Assets - Liabilities = Owner's Equity.
1 ^$ q3 K. }# V5 ~. _A. 错误
B. 正确
" j* l& y0 g* r! z4 W# f" {      满分：2  分
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
* m7 e- Q+ Q( P! N+ |. _2 TB. 正确
      满分：2  分
24.  When a stock dividend is declared, it becomes a liability
A. 错误
B. 正确
      满分：2  分
, |( m2 q  q/ V25.  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.
  D3 v) b* f! l2 P1 zA. 错误
- \: D  l! Y; }0 _8 L8 e+ [3 eB. 正确
      满分：2  分
26.  Temporary investments are reported on the balance sheet at cost.
0 U5 v+ M& x; n, b) k$ t$ l) b1 pA. 错误
; ?9 {$ |- {8 F( R7 \9 S- lB. 正确
. Z& o+ x- E3 V; N      满分：2  分
- s( x& k8 u: l2 E2 \3 D' o2 J27.  When old equipment is traded in for a new equipment, the difference between the list price and the trade in allowance is called boot.
  B) d( W- g+ ~3 uA. 错误
) L9 o, }' m% x0 O' V8 ]B. 正确
      满分：2  分
28.  Paying an account payable increases liabilities and decreases assets
( O, z3 s+ l+ kA. 错误
B. 正确
4 ~  k' V% z7 v      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.
# b& X! f% i0 X' pA. 错误
B. 正确
1 ?; t! }2 r6 b5 I2 i% K  p0 k      满分：2  分
$ T  y. F" h; N9 w( H% K30.  If the liabilities owed by a business total $500,000, then the assets also total $500,000.
( v5 D- L  h5 VA. 错误
B. 正确
      满分：2  分

! |" T& [" g' c5 _' k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。