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南开15春学期《会计专业英语》在线作业资料辅导资料

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发表于 2015-5-26 19:24:44 | 显示全部楼层 |阅读模式
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% Z% z2 `: ~, A; ~, }9 w一、单选(共 20 道试题,共 40 分。)V 1.  A capital expenditure results in a debit to ( )
4 i/ h: w: l% T8 f7 X& y. {: g5 IA. an expense account# D: L, X# X+ a3 O( ?6 `
B. a capital account& c% `  ~: @2 [4 s5 ~6 i
C. a liability account
1 H3 n. s1 D4 j. lD. an asset account! g! ?& ]. B' E, Z) D$ y6 f$ H( S$ v, e  ~
      满分:2  分: ~& f4 P2 K3 d7 a  _
2.  The debt created by a business when it makes a purchase on account is referred to as an
3 h  g5 I( O/ r; aA. account payable1 Y' `, B5 K3 J6 q0 v: \; T5 B6 g
B. account receivable
' e9 ]. Y3 Y1 d/ ]3 A7 ]4 aC. asset
% h+ g5 f1 m' X- D( R: s) }D. expense payable
/ L/ h1 [- m( r4 e' P: l9 b      满分:2  分
0 b! ^6 I6 S0 a4 c3.  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. F# x& Z- I, a3 S9 ]
A. convertible bonds* l  T5 t2 J( m3 u& z+ ]' D) `) W
B. unsecured bonds
) H& H3 V1 d7 k6 w# K4 L- {C. debenture bonds8 R, A8 G0 j8 x2 o7 O& m5 j
D. callable bonds
) g1 a/ x' m0 @+ H& Q      满分:2  分% h" O/ m1 }) c  S
4.  Which of the items below is not a business organization form?( )
5 m6 C( A5 v8 X9 n1 B7 jA. entrepreneurship
  m0 L4 g8 L% XB. proprietorship# X9 ^  C2 S' V$ N/ ?; A
C. partnership
" h8 G# {. e6 U, D2 c& U1 ZD. corporation* @  I( i  Q/ U+ O' ]: k* m8 ?2 D+ s
      满分:2  分5 g. S8 y- [$ {7 m+ {9 B9 Z" Z% V
5.  Cash investments made by the owner to the business are reported on the statement of cash flows in the
- b, a$ d+ `' D% V, O( g1 r% OA. financing activities section- S* u8 \3 ?- J& i) ~& d
B. investing activities section
5 G. ?" H+ q% Q$ ^' QC. operating activities section
. ]$ q5 S% T) n6 x+ ^0 ID. supplemental statement
8 |. t6 c+ _& R9 S# |) o4 C4 g3 D2 {      满分:2  分
+ i: d% D8 R1 l: H6 A6.  Current liabilities are( )
5 `( u+ }! e1 ~' }) S0 k- [% sA. due, but not receivable for more than one year
1 F! [* H5 Q3 {* D/ N& O1 s1 sB. due, but not payable for more than one year
! b$ O+ t- @* H; l5 ]" eC. due and receivable within one year* `" l& k8 }- \6 O
D. due and payable within one year: G  H  |( x; [6 ~0 h2 |
      满分:2  分" Y' A! ^' V; i: |" n
7.  The measurement bases exclude( )9 k" O) Z( C& J7 O  p1 I2 A7 ]
A. Historical cost
* u4 d: H0 t, G4 v$ V0 rB. Current cost
# l6 v7 m' q! D: a7 oC. Sale price
' {" q8 n- b3 }D. Present value
4 W0 R! |8 s6 B" a! _  v0 D      满分:2  分8 q7 ]) U& [3 G& b* n
8.  A bank reconciliation should be prepared periodically because ( )
5 L& S8 |; N) H9 k9 `A. the depositor's records and the bank's records are in agreement
2 k: l% A8 s. H7 Y; eB. the bank has not recorded all of its transactions% x$ u& l- W% G% Y' W
C. any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be$ J( ?  b+ U) B
      满分:2  分
2 V. l3 L: m9 z0 S! R$ n9.  Which statement below is not a reason for a corporation to buy back its own stock.
6 C+ Z- T4 G. q% r+ Q2 `# j( WA. resale to employees! s. o1 }* |1 u; N" j8 C" ?& B4 N
B. bonus to employees
9 |6 P8 ~, J* n* k  L5 ]4 V- hC. for supporting the market price of the stock
3 \- D0 n2 j- [0 `7 k: }D. to increase the shares outstanding
( U& l9 j0 r6 R+ j# A3 C/ F. U      满分:2  分
( U2 t' f0 u0 j10.  On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the ( )! @3 Q: b+ N1 y* h' }/ x1 s
A. Uncollectible accounts expense for the year* ~- \1 z# q6 f% W( [
B. total of the accounts receivables written-off during the year
  m) t, o, j0 vC. total estimated uncollectible accounts as of the end of the year2 m% Z; u. x5 O8 P% g; F
D. sum of all accounts that are past due." Y$ t! M0 A) d. }2 g1 z! p
      满分:2  分3 b) X( a) }( ?+ C4 ^# |8 u
11.  Cash dividends are usually not paid on which of the following?
2 W* u1 g, a* |* l' MA. class B common stock
( C5 R0 t1 v& }B. preferred stock1 G/ i5 R. Y. D, j7 ?4 b, z
C. treasury stock3 G5 [) S  A4 E$ a$ P1 u. f
D. class A common stock1 i2 v6 a6 _$ n7 h4 d5 H* Z* D
      满分:2  分# ^2 U/ n3 b6 n7 p
12.  The primary purpose of a stock split is to ( )
# D. n3 a- t' G( uA. increase paid-in capital
& N) o/ r) @# F2 r0 V. ^B. reduce the market price of the stock per share) d/ `5 O. C3 q! [
C. increase the market price of the stock per share1 C9 G& \8 e& C3 x- F6 c8 T7 D
D. increase retained earnings
9 s/ w$ B/ u- J7 J* H      满分:2  分8 I7 }# T1 a6 W! Y/ t4 q
13.  When the perpetual inventory system is used, the inventory sold is debited to ( ); M% [- r$ I4 q: r8 l; f( E* P
A. supplies expense2 f. C5 M& L/ a, }; ^* M5 S+ u
B. cost of merchandise sold/ W$ a, n) V' ]6 Z& {4 L
C. merchandise inventory6 r% L" g" A7 n# w
D. sales
. B! E& G/ M& w- ]$ |      满分:2  分
/ ?( H) m& P1 t* [14.  The two most common specialized fields of accounting in practice are( ): m0 p. D/ v6 Z
A. forensic accounting and financial accounting
3 r- d6 p* e* f/ |- Z$ mB. managerial accounting and financial accounting# s  }7 V& K  B; M! Y
C. managerial accounting and environmental accounting* a: l! G8 X7 ~" t9 h4 l' p
D. financial accounting and tax accounting systems( C9 z# n" O  g& v+ B; N
      满分:2  分# P9 H7 g, z' X
15.  The cost of a product warranty should be included as an expense in the ( )
' F: @: Q: s" l* X) zA. period the cash is collected for a product sold on account
" c# {5 E6 i+ S( u  k4 j2 EB. future period when the cost of repairing the product is paid, z! f  x6 w% W( x
C. period of the sale of the product' [+ a$ H7 G: I" c& v: r" F/ a/ t/ K
D. future period when the product is repaired or replaced
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( C0 g/ V$ `" n16.  What is the type of account and normal balance of Allowance for Doubtful Accounts?1 \  u! c% T, s, x' P' e- g
A. Contra asset, credit
3 r2 F. p1 D6 b+ Z, V* M- _B. Asset, debit2 G# j% o8 x% I' {' ]4 U( h
C. Asset, credit
8 C7 I5 s, `8 ^; D3 O  AD. Contra asset, debit* F, L5 K0 g- X, K3 e, A
      满分:2  分" q) N& ~$ W* M1 I  B
17.  The inventory method that assigns the most recent costs to cost of good sold is5 m0 r/ L5 n" ]. Y2 ^8 W
A. FIFO
- Z- |) x- S$ Q4 ?/ P: c/ [B. LIFO
7 o5 D' O& R/ s2 g$ O' L2 LC. average
2 }/ q0 G6 I/ j6 {+ cD. specific identification/ d, V: C# b9 Y! ?' U
      满分:2  分
  V9 w' H; m; q! t9 u- O$ U18.  Sinking Fund Cash would be classified on the balance sheet as ( )
+ K& o) T2 t; E" v& {A. a current asset# G  S: K7 D* f: `$ n
B. a fixed asset5 a/ Y4 \( s+ ~* S
C. an intangible asset
# F" w5 G2 [) e) u" u- _D. an investment6 y9 }( x6 p: r6 Q
      满分:2  分% G6 [+ }+ N4 D- o/ l0 [
19.  Revenue should be recognized when( )
) P4 N# f. d& l3 hA. cash is received5 I8 a9 t; k0 o3 @1 H% W
B. the service is performed
" @  k0 c. v) W0 l! e: dC. the customer places an order
  `# q8 V' b$ `; PD. the customer charges an order4 B9 G8 i( B5 g' X1 b. [
      满分:2  分
; v. W& c/ a' z  |20.  For accounting purposes, the business entity should be considered separate from its owners if the entity is( )0 ^  W* P# A. }) X
A. a corporation6 t% u& ?0 T2 Z. a, h
B. a proprietorship
+ \) X2 `8 c& S/ X+ v4 ]- Y* E! NC. a partnership/ `- H. w& Z7 h5 }) W8 v& R
D. all of the above/ I6 W2 t9 F6 a* `# K
      满分:2  分
0 Y: v, M- `) u; }
4 `( n2 k' Z2 b/ g! r/ [二、判断题(共 30 道试题,共 60 分。)V 1.  Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.
4 L% F( P+ [3 w% UA. 错误
! u3 V0 m: o' [6 K1 C7 kB. 正确
4 |" }' d6 h9 m# B  Z& ?      满分:2  分
4 Q9 [- F: p  X/ W: j6 i2.  For a current liability to exist, the following two tests must be met. The liability must be due usually within a year and must be paid out of current assets.
( ?, P, K. A, WA. 错误
) a5 }; R( _1 }B. 正确* t3 N" j3 C- m: ]' q
      满分:2  分
, a  N7 m5 r$ M3 m- N) W3.  A fixed asset impairments occurs when the fair value of a fixed asset falls below its book value and is not expected to recover.
/ n: [8 B+ l7 G) @A. 错误' P/ p9 n' X; O+ A  v7 G5 X
B. 正确7 q# D4 v. X5 _" g5 x
      满分:2  分
! |! `4 k. s# l0 X$ `4 V# s! M4.  Bonds are sold at face value when the contract rate is equal to the market rate of interest.  q, ^$ k% a0 ~) ~$ @( Z* P
A. 错误
5 \) B$ R6 i1 s& Q9 LB. 正确  }' a) S; r7 ]+ j) _) p
      满分:2  分/ i) |- O+ \9 P$ N1 ^" z* t
5.  In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.
! X: }; o( E3 _* d5 {" y6 J: N% dA. 错误
1 d! C* [% K* X( W1 x! NB. 正确
6 G; j$ B: k8 a  p5 c) _0 j      满分:2  分
) D# ]7 n" w6 m. D7 E6 r' r6.  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.% p- U# I* V( s- b/ ^$ T9 c
A. 错误2 r! g. p5 o1 Z! c3 |, c. N
B. 正确; H  o5 B: ]9 I! ]
      满分:2  分
/ B& X) @' v0 {. @7.  Sales Discounts is a revenue account with a credit balance.
! u" Y- k; U- d; t! d/ oA. 错误& S! U4 X* I# j1 h4 _8 f1 h; L% a* n
B. 正确- a4 g; M7 E5 A3 }4 @6 l+ o
      满分:2  分4 w2 g1 O# K- K% E) |! e
8.  An income statement is a summary of the revenues and expenses of a business as of a specific date.
' X) B  k+ c4 z6 F& _! `% X$ OA. 错误
2 ]. _1 s) c! ~$ DB. 正确& m: e/ O% }5 T2 f+ G3 I, m) U& n
      满分:2  分
. B, P4 b, r/ i8 h4 `. f7 |9.  Financial statements should be understandable to everyone.
* U/ p2 l, g, |' O# j: X- Z2 }) DA. 错误
: ^" J- v6 r6 B4 I' e2 RB. 正确4 `4 M' p" O% G5 o* c  _
      满分:2  分
/ d6 s- A5 }( v$ _. x4 p10.  The allowance for doubtful accounts is similar to accumulated depreciation in that the account represents the total of all accounts written-off since the beginning year.
" ]0 M. K" `7 z( }A. 错误+ `: ]' A; d1 a' V9 `
B. 正确) i0 U% |2 K) l: D# G
      满分:2  分4 `  q+ l" B3 I4 w/ O
11.  Revenue accounts are increased by credits.! P) W4 e7 W$ v3 Q; f( Z* U1 z+ W' ~
A. 错误2 l# }( E. m, [0 ^7 g% B
B. 正确
7 g9 ]8 s' ?9 r      满分:2  分7 f1 d& c8 M/ s* [8 c7 [1 q) j* G
12.  During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.
0 b4 R5 f$ g3 w3 n4 \* cA. 错误
1 _+ w  g( v* U0 mB. 正确9 ]6 ?6 c4 n" c" o6 W$ Q" q
      满分:2  分7 E% ~% @- F3 F3 f
13.  The statement of cash flows consists of an operating section, an income section, and an equity section.
/ F; _5 O: i( X# `) J1 gA. 错误
3 u( @+ M# j/ W# S1 a+ U+ }B. 正确
+ B7 a$ g: c% C: `. l& A& K) {      满分:2  分
4 d$ n1 l" U0 P% Y# l# l14.  Any difference between the fair market values of the securities and their cost is a realized gain or loss.' s2 C0 m+ o  {' |5 [" O6 _3 F$ E
A. 错误- o  X7 F5 N/ }7 f! f: o1 X* a  |
B. 正确+ }' z3 U( [8 ~: x8 P( W
      满分:2  分
2 j2 N0 j6 z) ~0 ?8 m; @* I2 Z; ?) C15.  Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.9 I, b! B. I' B
A. 错误
, F# S6 U4 }0 Z1 A: RB. 正确
1 B6 I8 W# e/ z& f7 s4 i      满分:2  分
' C! ?# i3 Y- D% y  I16.  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.
6 l. T8 b# W5 t0 ?. g7 t- jA. 错误
2 i+ q+ k- b8 P: v& RB. 正确3 ~8 m1 i; P2 b. `( I; T# k
      满分:2  分
8 K( e5 @7 r- ~17.  The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.
( j/ C; n( Q6 }0 @2 m* P! K) ?A. 错误& \4 a' V: e" ^6 e; h/ X5 L
B. 正确
' K- W4 f& |6 v% h( M  L. t* j) Y. n      满分:2  分7 a% ^9 \5 k/ D0 J* ]$ l6 F
18.  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.4 [# l8 k8 M8 `# Y/ {) p
A. 错误+ n" `) [# q  _) E5 r
B. 正确, z  i/ J" P8 x3 ?& t9 A% T. u
      满分:2  分
  _# _8 }) L3 S" p; p3 I& y19.  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 }# X3 w- m8 O9 N4 f2 b$ p
A. 错误
8 Y& k% U2 r' o/ K. iB. 正确
9 I4 V6 t9 i# _4 [' A      满分:2  分1 ^( j" K# B: }# q3 S1 F
20.  Information is material if its omission or misstatement could influence the economic decisions of users.6 `( v$ i5 i0 F( ?0 z) i. z* o
A. 错误
) u% W, r: U5 B+ ]0 BB. 正确
( j1 m' \4 S" `+ u      满分:2  分; e& X0 E* M& F
21.  The book value of a fixed asset reported on the balance sheet represents its market value on that date.0 p% k& ?% x: D3 y# f
A. 错误
3 W4 [2 d4 Q. U" N; ^( W# PB. 正确* k5 i% L2 F/ H! t% V
      满分:2  分
$ g5 f- d7 ]9 K22.  Consuming goods and services in the process of generating revenues results in expenses.
. V, W! s# m, V( mA. 错误# O# }) B8 d% J$ }4 G: w
B. 正确8 X. Q2 j2 n/ `* H, n/ a' p
      满分:2  分
0 g7 A) f  o% N; \. I+ d23.  If ending inventory for the year is understated, net income for the year is overstated.. Y6 y) `$ q( X/ a
A. 错误
9 }% [, n" u3 w' M" q. c7 k; WB. 正确
- ~3 V' ]2 n+ b3 @$ c8 E8 H( ~1 R2 l      满分:2  分
4 v8 Z- @5 r6 e6 T/ r; S+ x7 Q& D24.  The amortization of a premium on bonds payable decreases bond interest expense.3 a6 F' m. D1 Y6 i; y; x
A. 错误0 H4 K# V5 l# t
B. 正确
4 U! [( V$ h3 s1 ~4 Q$ y% |3 Q0 ~      满分:2  分- l* P3 O$ C4 Y* ?5 B: v
25.  Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.% p4 x2 D5 S; m! }4 N
A. 错误6 L6 A: T: r; v8 k
B. 正确; j4 Z; v' \2 e- G9 [; U# b* \
      满分:2  分5 u) t! a; W" T0 h( A- i6 u4 l
26.  Intangible assets differ from property, plant and equipment assets in that they lack physical substance.
& n0 K9 g+ S2 z. O% }A. 错误6 Z% M+ ?0 L0 _: ~. s
B. 正确
; `. k: c0 F) Q9 I, k5 w      满分:2  分- {: H2 C1 y. R7 N
27.  Allowance for Doubtful Accounts is a liability account.8 n1 f2 B3 c* o
A. 错误
7 s9 J) V6 X" e  ZB. 正确
) D! H' z  o3 [, Z* {  S9 r      满分:2  分
  b; G$ x) A) ~3 M7 f+ N  ?! X1 r4 M* Z28.  The double-entry accounting system records each transaction twice.
+ S* j0 C$ u+ p' t) e3 @2 gA. 错误; O, u& {/ r- k) C
B. 正确
- |8 y7 _3 c1 o# c      满分:2  分
% G( s# Y2 N6 n! L2 d5 z4 b- j29.  Primary users of accounting information are accountants.9 g4 D: `- B0 {0 }
A. 错误  O8 n0 v6 U: T) r
B. 正确  s5 t5 g- V! g9 e/ _
      满分:2  分
. Q& {! g* G+ L7 V. J$ J1 q" U30.  When a stock dividend is declared, it becomes a liability
4 P7 }4 I% _: RA. 错误
9 B& q, c. _" U( wB. 正确, y- g: G6 Z' Y+ A6 U
      满分:2  分 9 X8 m& q$ d7 A" Q9 _% c
: a/ t4 b- V2 j! n. H  ]  w. \
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