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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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' c- w+ B6 U$ F( H1 v) D7 s一、单选(共 20 道试题,共 40 分。)V 1.  A capital expenditure results in a debit to ( )
7 D# q( K- J9 XA. an expense account3 x- n$ l' J4 r% _7 ]0 f
B. a capital account2 B4 b6 w" B! @- M+ [6 ~  o
C. a liability account
, v0 _$ K% b, yD. an asset account
$ O/ j) S' q0 j6 F4 u: F      满分:2  分
: J$ V2 B& g7 m; i& c+ z2.  The debt created by a business when it makes a purchase on account is referred to as an4 \: w  `7 F9 y  r; J( o
A. account payable
# `5 T: X2 ]$ v- J/ Y) TB. account receivable
  c5 I- H6 c5 s5 O8 a0 f' ]C. asset. Z! G9 k4 n0 r/ y& t
D. expense payable* Y8 T3 W/ L6 x& D- g1 ~
      满分:2  分
6 X% r+ M% N* E: D4 K9 X3.  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$ V5 k& }; T! j
A. convertible bonds5 k  M( \( g4 f7 p4 L
B. unsecured bonds
. d2 f  {2 X. ]C. debenture bonds; T  J4 k6 o) ~+ R  n, u( P
D. callable bonds' w/ ~. Y6 q5 b/ m
      满分:2  分# H/ @! X6 h, G: {% S7 }/ C
4.  Which of the items below is not a business organization form?( )+ \  I+ e6 \8 w
A. entrepreneurship+ f3 {7 b! l6 C6 A
B. proprietorship
7 O0 X' S; h* o) w+ T; f* }C. partnership
& i% U; K: W7 F% \9 `D. corporation
, l2 g/ p, X& z      满分:2  分1 \. B% C; {. L: P
5.  Cash investments made by the owner to the business are reported on the statement of cash flows in the/ p  r! \2 T9 p& T! K- S! G) i
A. financing activities section
6 |! Y- h6 D" IB. investing activities section
9 `7 |# k8 i* ^- Z6 [2 `5 dC. operating activities section4 W  T; x) b- |  f  L; N- T7 c. X
D. supplemental statement
# E; N, M  [4 i: Y+ t      满分:2  分, h. y: o4 |$ q- d4 }
6.  Current liabilities are( )* \% \4 a9 U; B: Z* f4 Q( A
A. due, but not receivable for more than one year7 Q$ W6 l+ }/ r) F" ~* Z/ n
B. due, but not payable for more than one year
1 M2 W* x5 o; k3 X! }  ^C. due and receivable within one year
. N" C: B. F( }6 `* P( RD. due and payable within one year
/ c! e! x# q2 e) O& a9 F      满分:2  分
7 r& `- R9 Q5 L+ Q! u  t7.  The measurement bases exclude( ); X7 `' J6 I- x
A. Historical cost
6 R9 c; K  o& ]' S, W% yB. Current cost
' n: Z0 j8 U- z. d  F+ E  xC. Sale price
% i8 W$ i  w/ ^# F9 jD. Present value
8 G7 N" d$ }) {      满分:2  分" f+ T  S( w+ l0 \; I4 i
8.  A bank reconciliation should be prepared periodically because ( )2 r+ G( S0 E+ w  D# i8 V
A. the depositor's records and the bank's records are in agreement: o4 w8 e. Q* d# T- r& V# M7 L
B. the bank has not recorded all of its transactions4 n9 l9 @0 G, U$ l3 d( U7 p) E
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
9 z2 I( R) W: q6 p  ]      满分:2  分
$ z" L# {5 @0 r2 c5 ?! }: ]9.  Which statement below is not a reason for a corporation to buy back its own stock.& Q$ E5 t+ H( y; [/ u+ x
A. resale to employees
! g' Q3 Q0 Z5 n  X. O7 M- a- pB. bonus to employees2 K2 c5 M! Y5 n
C. for supporting the market price of the stock7 t5 F4 l6 V' m3 N. a
D. to increase the shares outstanding
6 Q( X7 f1 C; ]. O      满分:2  分6 Y) D$ \4 y/ Y2 o4 A  f
10.  On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the ( )' C8 u, o: r4 a9 b9 H/ L
A. Uncollectible accounts expense for the year
3 G' U8 c( [5 \* pB. total of the accounts receivables written-off during the year
# ~1 h4 H, A8 ZC. total estimated uncollectible accounts as of the end of the year
8 X$ [% u/ s  o" ?! xD. sum of all accounts that are past due.: _+ I/ {2 A3 U$ V
      满分:2  分8 W$ W# l% r* }* n! @/ Q' j
11.  Cash dividends are usually not paid on which of the following?, E; e5 R; I! f' W8 a9 w& b8 Q5 t
A. class B common stock+ w8 t4 e! g5 w" w, i- c
B. preferred stock+ G/ j; P4 D2 \7 D% h, I
C. treasury stock. s/ I9 I( m3 I  K2 x* q/ w9 n
D. class A common stock
5 ^$ R  z4 V4 q1 E4 X      满分:2  分% X2 _& U1 @' `! ^  p! I/ R
12.  The primary purpose of a stock split is to ( )
) _* l: a; D1 d! i4 CA. increase paid-in capital0 E- s- k; n" z6 Q3 J7 ]* V( C
B. reduce the market price of the stock per share
6 ?* G- k# r- U4 HC. increase the market price of the stock per share' n$ E, q" R; j* Z, l6 {/ V5 d
D. increase retained earnings2 q+ h+ H8 R! T
      满分:2  分
2 G; a" S" L, `* P. N13.  When the perpetual inventory system is used, the inventory sold is debited to ( )
* n1 [& c5 G$ t  JA. supplies expense. s  T) H3 q8 b$ F
B. cost of merchandise sold
( y) L" s2 H' h2 W3 f* PC. merchandise inventory" G- ^' V; M& ]/ X0 q6 R& m
D. sales1 L: i- G$ E& F
      满分:2  分
$ y+ \& r; g) L14.  The two most common specialized fields of accounting in practice are( )
, v* g& B# L3 m4 YA. forensic accounting and financial accounting2 y& t' i* g0 U# N
B. managerial accounting and financial accounting
5 r8 y+ f8 u) d; u; S' dC. managerial accounting and environmental accounting
9 u7 b, D# T" X( v5 OD. financial accounting and tax accounting systems3 q: w' S) b7 {4 o( n2 H
      满分:2  分
6 B" ~3 f4 M4 O2 d3 ~1 E$ a1 Z4 X15.  The cost of a product warranty should be included as an expense in the ( )" E0 [. z* }' R$ j; G2 G, ]) Y* G5 m
A. period the cash is collected for a product sold on account
. r5 X9 n; c: m* BB. future period when the cost of repairing the product is paid$ ]; |' V; D5 i7 J9 y" Y: Z9 H
C. period of the sale of the product& v* q: N3 W+ k* Q
D. future period when the product is repaired or replaced
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16.  What is the type of account and normal balance of Allowance for Doubtful Accounts?) V+ i& g8 g+ v: R: k* c
A. Contra asset, credit
3 g3 d% d  }9 `8 c/ H/ ^: J6 qB. Asset, debit
9 |1 G4 S5 d7 u9 C' H4 C5 QC. Asset, credit/ p4 `& X7 Q) P* A2 k. M4 O; [
D. Contra asset, debit" {' ^. s8 G% A4 T
      满分:2  分
# M& R& ^2 i" [17.  The inventory method that assigns the most recent costs to cost of good sold is5 n* o- Z( ~0 z
A. FIFO
* ~2 i1 \) r+ k7 W; D$ W4 CB. LIFO
/ E' g1 v, `0 Y# U+ N, oC. average
4 w  }* O! n- B. XD. specific identification8 Y+ ?) r, E6 e$ R: Q1 H0 b: n* A
      满分:2  分
4 P) c0 j( E2 j1 G3 M18.  Sinking Fund Cash would be classified on the balance sheet as ( ); D1 K5 J! I# d4 R1 J
A. a current asset
8 R* P8 U$ ^' h* q9 ?6 RB. a fixed asset
4 G* F6 e# _3 }' ~* wC. an intangible asset
/ ^9 e7 e$ v  VD. an investment
1 a6 |8 M3 T- r0 R* u# z+ R2 S4 @7 Z      满分:2  分
; E7 j' ]8 y. c3 J19.  Revenue should be recognized when( )
9 {1 W$ m5 I5 P7 f% cA. cash is received+ i9 ?, }2 Q- ~6 x! G0 q
B. the service is performed
" N! [2 E1 `$ s( sC. the customer places an order( s+ f: n& x( }7 `( Z9 ^
D. the customer charges an order1 S( W8 B( b( Q0 q0 s) ?
      满分:2  分
* S. F! @  d* F20.  For accounting purposes, the business entity should be considered separate from its owners if the entity is( )5 b# k+ `/ u$ B
A. a corporation
5 I6 d* u/ O* i8 ~' J- p( R. cB. a proprietorship
4 h8 l& F! o  Q% EC. a partnership2 [6 W3 D0 P# m$ N, I' S6 g: Q/ u2 d
D. all of the above
- L9 }+ ]" f: ~- g( _; R, e6 d      满分:2  分 % J3 e1 V5 i( `: H3 J

( p5 l- f6 f7 {* G/ F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.1 k% L' O: l2 u. N( O, U. U
A. 错误
( {) z& e; Z' o6 J- i- F/ _B. 正确$ `: [* V! M& f2 Y7 x0 V' w% P
      满分:2  分
3 Y8 v- H/ O4 W2.  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.
* f7 s* G5 g( X8 ~. K/ q$ |A. 错误1 w0 v9 |1 j6 X% G9 p6 K5 |
B. 正确& ]9 S/ K# l9 ~9 G  Q
      满分:2  分
, A& s4 N# Y, \0 q5 c( h& W' ^, `; L3.  A fixed asset impairments occurs when the fair value of a fixed asset falls below its book value and is not expected to recover.9 K. y* y' U+ V( j) Q- r6 h3 ^$ X* \& p3 f
A. 错误, P. }0 x! f% g5 v: X8 a+ H  V( m
B. 正确' R9 u5 y! M, Z5 g; k. x* U
      满分:2  分
6 c; f# y) i1 O# n* @4.  Bonds are sold at face value when the contract rate is equal to the market rate of interest.! Y3 h& N- c" B( d, Q2 D
A. 错误
4 [; L% N& y. t: l+ oB. 正确
9 z& u2 t; _* R* I1 m      满分:2  分. \/ d; N5 S7 \$ d& C' A
5.  In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.3 a7 }! n) ?& _2 I
A. 错误6 [9 y1 V  y$ N4 I) P+ k
B. 正确2 ~! ?4 S1 c5 u0 \) G
      满分:2  分
( i3 m0 C* ]6 F& w5 ~' S' U* e; F4 T. c8 J6.  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.( D. e/ y: ^) a# Z* p
A. 错误
; g: R# J( I& `2 S3 t' Z" t) G; aB. 正确
6 o0 Z6 M& h- h" A% n( T      满分:2  分
. M+ a* d  z- H( O  s7.  Sales Discounts is a revenue account with a credit balance.0 u7 j% _1 p+ S6 K6 W; B% p8 x9 n
A. 错误1 s- I, S, j+ a, y; d! e& v
B. 正确5 K2 S; i- k3 i4 A
      满分:2  分% k8 O' g) _' {% Q6 ?
8.  An income statement is a summary of the revenues and expenses of a business as of a specific date.
2 A; R* q! E) g. u& O6 q" @A. 错误
2 ^+ L5 q% `1 K6 |  ]% E; j: bB. 正确: \/ _5 {% s9 P, t; A
      满分:2  分
4 ?2 B1 Y" `4 D3 c& J9.  Financial statements should be understandable to everyone.
$ U6 C# N& j1 iA. 错误0 u% r3 g( \' O* v+ u  p5 h
B. 正确0 r$ U8 P/ H* ~% ?
      满分:2  分
, r5 ?) N" H+ j: ~# j3 b10.  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.
8 Y3 d7 H/ ?: L. L, O1 \2 XA. 错误6 ^1 h& C! ]  B7 P5 V5 ]8 f
B. 正确
, [8 o7 b& ~+ g* i      满分:2  分6 h3 q* b0 m5 ^6 W; L3 A
11.  Revenue accounts are increased by credits.
2 i8 O, v( q6 j7 A! F+ hA. 错误
$ I# G  i  o" u) v) X) dB. 正确
: B4 ~# s3 H9 F0 Y' U      满分:2  分
) P) C8 A& m4 T& P12.  During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.; f% w4 c, }" T6 t' A+ G
A. 错误1 y! h# P  T3 f
B. 正确# u+ E8 P  _& ^( ?' ^) u. J( H% h$ h
      满分:2  分3 @  E: s; z- o+ H0 z* Y
13.  The statement of cash flows consists of an operating section, an income section, and an equity section.; N. ~) Z8 I& }3 N5 s
A. 错误
9 s+ i# F! D6 M  v* k- Q8 b" tB. 正确3 ?: N2 v9 P5 P/ i
      满分:2  分
7 Z5 E8 ^- i) ]5 U1 z14.  Any difference between the fair market values of the securities and their cost is a realized gain or loss.  d$ R, n; Q9 E/ j) E% s
A. 错误' }/ l8 D7 D" b4 t. p: m, C/ \
B. 正确
0 z! b! u2 y) d' R  _" O      满分:2  分# A0 ?8 g: e& D  q9 w
15.  Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.
0 a! q6 u* B: y9 \: QA. 错误! q9 a3 ]% A# L& R* O+ V2 N& U" Y# R
B. 正确
  a7 q5 ~) @) A3 K, K4 a      满分:2  分
4 p/ G$ z$ ~  \/ x6 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.& b4 }3 h& ]  i& ]
A. 错误/ m0 t3 T) ?3 Y7 f# V. ?# O  {2 p
B. 正确
1 w& n9 }4 V, v  z$ g4 x- h      满分:2  分' r; G6 A! [3 f/ o: `
17.  The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.
* w/ O6 _# i6 A0 E! W* h7 k& HA. 错误
. P7 I% r0 R2 m, W+ wB. 正确) h; l7 {  h$ D
      满分:2  分
& |" N1 Y  r1 k8 d/ t- ]7 P18.  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.. T% }9 i+ V% R. B& i
A. 错误# w/ @0 a$ }/ X: i0 N
B. 正确- o% u' Q  N8 a0 o/ k' O. U( `& E# L
      满分:2  分$ c) {4 S* Z4 E2 v; Q, ?
19.  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.
' S1 [' g/ A( P( E4 v& J+ [A. 错误0 @8 I8 b/ c' o  {$ u
B. 正确
- l4 l( s) [5 I2 C+ b( o      满分:2  分
- P  }7 O) U. V$ P+ k# K20.  Information is material if its omission or misstatement could influence the economic decisions of users.' N  k2 D4 ~* B7 I: o+ Y
A. 错误- q$ U; _/ E, }: u' G
B. 正确# {, S! G: e; r9 @" E
      满分:2  分& d/ }5 D) M) }2 k! {/ C3 a
21.  The book value of a fixed asset reported on the balance sheet represents its market value on that date.
* t2 A' I2 k# o2 H+ rA. 错误
5 J6 u0 @! Y; O& t+ ~B. 正确+ S$ F- @7 K, \% g6 }
      满分:2  分
8 o# M( m2 \: [! j22.  Consuming goods and services in the process of generating revenues results in expenses.7 g+ v6 w2 M, R. C, ?3 Q- o' W
A. 错误
5 K7 [6 E9 t9 i2 @$ g/ U, vB. 正确
* G0 {, _! X! P9 ?6 t' l/ J  x: e      满分:2  分
, U5 r# {% U' E; f$ D' }8 ^23.  If ending inventory for the year is understated, net income for the year is overstated.5 y- y9 F' b. V4 W, H
A. 错误2 b/ Z- e  c6 e) f: `
B. 正确
# a" u8 q# P% P; p* j! R( S" a      满分:2  分
' x; [7 B0 k  Q9 B! d: q3 O- G24.  The amortization of a premium on bonds payable decreases bond interest expense.' d. Y+ D# @9 e
A. 错误( _9 B/ J- `; t
B. 正确
4 O6 T- T- [* {: \1 Q( J      满分:2  分
! n" @- P' G- P: K, M0 b25.  Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.7 N# L9 m. w. D1 e$ W6 L: r
A. 错误
% }9 v5 h% Q0 R  W3 eB. 正确, ^! e5 ~% f' }+ ]! y! M" R
      满分:2  分
5 @" r# w/ r2 `, D1 M$ D0 v6 G26.  Intangible assets differ from property, plant and equipment assets in that they lack physical substance.4 p  _) P5 L* M: T  j, r
A. 错误
- I; j- j/ h1 m+ a* T1 G- @B. 正确
: W! u0 N5 u0 a( A! A* w      满分:2  分- q& J& V2 P) t1 {3 s1 i4 [- @. H
27.  Allowance for Doubtful Accounts is a liability account.
' f4 ]6 R, U1 f: q& kA. 错误1 b0 K. |: u+ l  T/ H
B. 正确
4 L9 t5 v, j) s* M      满分:2  分
, w" X. t. |: p, u; d" v# x1 k3 _28.  The double-entry accounting system records each transaction twice.
1 U' I, k/ G1 I6 N% A; M' N7 h  uA. 错误( y; f2 R( @9 O2 l; G
B. 正确
0 K+ P7 m! p4 }9 ^0 y      满分:2  分4 J  g. {# r) ?# i( l' q& \" c
29.  Primary users of accounting information are accountants.9 D) I" {$ F( v4 s% s
A. 错误
( d& i! N# m5 n2 w5 m* l. C3 c$ ^B. 正确
, [- D- [) @5 Q, g' j2 e      满分:2  分
+ ^# B7 H4 p6 ]+ [3 i. y7 W, {$ p9 \) V30.  When a stock dividend is declared, it becomes a liability
( b9 W. V& K; iA. 错误
' ^( X9 G: j8 y: j5 D2 y6 \$ GB. 正确
" w3 }7 o0 ~5 ]8 o/ G, O+ k- F      满分:2  分
4 A0 C: |5 d+ c$ `/ n& {
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