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15秋学期《会计专业英语》在线作业 ) o9 {4 @8 H' @9 S( z; A
; w0 S; _5 A6 x/ q. r( x【单选题】
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1 Q2 J* T2 q$ I: A. I A1.umult prition ( )
2 U- \7 ?/ ^; h) \. @- I$ v, |( s. is us to show th mount of ost xpirtion of intngils) }; H8 o* Q1 l' N% e: ]3 q6 e$ v3 W
. is th sm s prition xpns1 K5 L2 O9 s6 a
. is ontr sst ount
3 N4 A G* Y$ }$ j r. R& Z. is us to show th mount of ost xpirtion of nturl rsours
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, @2 V) x* m1 [: H( k2.Whih sttmnt low is not rson for orportion to uy k its own stok.
. y7 u% z, n N7 G* H. rsl to mploys; T! X6 G+ O% \: l6 |3 s- V3 a& r
. onus to mploys* ]" \$ C: B6 _# i1 Y
. for supporting th mrkt pri of th stok* l& Z! O( a4 y0 Y
. to inrs th shrs outstning4 z1 L; g% E4 M9 A
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, d' N e! X" i9 u7 K2 Z3.Sinking Fun sh woul lssifi on th ln sht s ( )
3 G' c8 p! X2 z! Z. urrnt sst
: \* b/ z. Y1 T/ k1 O7 i' Y. fix sst V6 E4 D0 n" w( P0 ^
. n intngil sst
- T h }& o1 D. n invstmnt
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3 E8 X; u$ r5 Q' u! c4.Rvnu shoul rogniz whn( )6 n6 T0 M- a; ]3 ~- p# ]
. sh is riv0 n! `/ S& Q7 k) b4 `& m' d
. th srvi is prform4 |5 x, {" Z# i1 ^5 ?0 J% ^
. th ustomr pls n orr" o2 T5 W0 x# ?" d
. th ustomr hrgs n orr
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0 Y, `6 W" _0 W7 t- o& n5.Th two most ommon spiliz fils of ounting in prti r( )* @# d- ]- s& O
. fornsi ounting n finnil ounting
9 e! E" T1 I6 j& N: s. mngril ounting n finnil ounting
2 _7 F5 Q% A: g( u. g5 n. mngril ounting n nvironmntl ounting
. l1 J+ m6 ^% u3 y( C4 q3 B. finnil ounting n tx ounting systms& o& n, M% O! {
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6.Th msurmnt ss xlu( )
( i/ {# K0 `: Y( R. Historil ost
2 K; s* ]- p9 p* c. urrnt ost
6 [" W: i# [" ~. Sl pri) {! D, Q: F" f9 i! l
. Prsnt vlu. I7 m" N7 f4 O4 k* z
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* X6 J9 M$ I( x3 y- T7.Th invntory mtho tht ssigns th most rnt osts to ost of goo sol is" P! P# p5 k6 B: [: t$ v
. FIFO
. p- b8 P+ `( m+ k4 F/ B: [. LIFO5 o/ d" v0 y1 n9 O& N
. vrg' c4 U" A$ F! T& K2 B
. spifi intifition0 u& T+ ~' R! J8 y3 M( f
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- Z# V% [- }2 p. L5 s8.Mrhnis invntory t th n of th yr ws unrstt. Whih of th following sttmnts orrtly stts th fft of th rror?# c, C6 A7 H+ s& E( e
. nt inom is unrstt
2 U& P* d: L. v7 H/ ?3 a. nt inom is ovrstt+ G% q5 h0 N- @: u& W$ c; }
. ost of mrhnis sol is unrstt0 J1 M) S, z2 p' N. D3 i
. mrhnis invntory rport on th ln sht is ovrstt
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# C4 p( J0 E5 J& x. v" z! f9.Th intrst rt spifi in th on inntur is ll th ( )' T- B- e. N9 m+ [2 z3 J. a
. isount rt
) T, Z% t+ V1 y& T7 h& M' E- y. ontrt rt
3 T, V% H$ Z2 }9 }& O4 ~. mrkt rt
5 G& t& c8 R) {/ q9 E+ } w( n T. fftiv rt
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10.Th ost of prout wrrnty shoul inlu s n xpns in th ( )% t W: x4 t+ q( r, }# l/ f7 _3 p" L. h
. prio th sh is ollt for prout sol on ount$ R0 r, y x! |) T9 u
. futur prio whn th ost of rpiring th prout is pi2 b. d% L9 P1 i
. prio of th sl of th prout
2 J" B! k1 b% F% l0 s$ h, Q/ W; r. futur prio whn th prout is rpir or rpl. y L, @0 K2 |, A
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3 c6 U: ?: V' h3 v11.sh quivlnts( )1 `" _& l$ q9 a
. r illgl in som ompny% ^+ ~1 D- |. j6 m
. will onvrt to sh within two yrs1 ^4 Y" y/ L7 E) j+ \& Z
. will onvrt to sh within 90 ys& C ~0 Q1 J5 }
. will onvrt to sh within 120 ys* A+ f9 ~# k' t$ @4 @, l
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12.urrnt liilitis r( )% B' z2 {# n+ m v) I ^
. u, ut not rivl for mor thn on yr' l3 d& c8 y- Z- K
. u, ut not pyl for mor thn on yr& T; a/ H. e3 F* I( H% [
. u n rivl within on yr0 \3 @$ \9 C1 |
. u n pyl within on yr* P7 k! ^$ i" L: @+ {
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# U# q- k( V. D# @( K1 P13.Finnil sttmnts in whih finnil t for two or mor ompnis r omin s singl ntity r ll
. u) m6 h" c" Q6 E+ ^$ U( y. onvntionl sttmnts
8 w( b; p) X! \9 s. onsolit sttmnts
0 Y6 d- h# x' J" Z' A2 D& d. uit sttmnts7 }5 A# C. ?! P9 S% F
. onstitutionl sttmnts
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z; a9 a6 `3 e! H- ]14.Th xss of issu pri ovr pr of ommon stok is trm (n) ( )' E, C' w- {- c3 c/ o& A! N3 |/ _
. isount
8 w! J+ p1 w' I0 I) l& V. inom4 t' r' l$ ?; I7 K" R+ q+ l
. fiit
! r- Z5 f2 p: w6 V# Y: s. prmium$ `+ s7 @& x- J( h( Q7 H8 Q9 \
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15.sh ivins r usully not pi on whih of th following?
) v/ O6 W0 y% ?7 {/ z; |* E7 v# w. lss ommon stok
2 e& V1 v$ Z7 |( @! v# J. prfrr stok
( W0 m# ]) L* k. trsury stok
' S# V& w$ M. A, _* Q2 o. lss ommon stok" o) e3 b- ~& I
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16.Th most wily us prition mtho is' P9 `2 h( D2 ~/ E/ y; R2 ]
. stright-lin4 l0 c: h" N" {6 o6 N* T0 A# q
. sum-of-th-yrs-igits
4 K: z" R& L/ A6 z7 [. lining-ln
/ B6 @8 I! D/ d. units-of-proution! j1 u* O) ~3 ]& z5 F
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17.Whih of th following low gnrlly is th most usful in nlyzing ompnis of iffrnt sizs?, A* J. L; F$ n7 h: B4 L5 s s: ~5 Y
. omprtiv sttmnts/ ]3 d: x, q2 C8 U7 X, N
. ommon-siz finnil sttmnts- q5 s' Y1 z" ^" u7 _7 {/ N
. pri-lvl ounting0 L# |3 f% q3 ^' t
. uit rport$ l k( R& X9 [$ y
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18.Th liility for ivin is ror on whih of th following ts?9 K _( G. ^. t
. th t of ror
( [4 L) I, R' g; j0 }. th t of pymnt
+ U+ ~- ^' I( r( Y( T. th t of nnounmnt
' M4 H4 F4 U- x2 K. th t of lrtion
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19. nk ronilition shoul prpr prioilly us ( )$ b% E$ @8 r: E1 L
. th positor's rors n th nk's rors r in grmnt
n4 B# S# X6 ^& z9 X+ n8 h- _. th nk hs not ror ll of its trnstions/ I1 V- A$ R! B2 W
. ny iffrns twn th positor's rors n th nk's rors shoul trmin, n ny rrors m y ithr prty shoul
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20.xpnss r rport on th( )4 {( B# u0 g( v8 [
. inom sttmnt
" d( Q) G- e9 c! T% j. sttmnt of ownr's quity
0 x" h7 n8 v+ \. sttmnt of sh flows
5 Z q2 \" H5 \" f+ d8 k$ A) w: e. ln sht' z7 |; e# r8 Z" L* t& T4 _9 D
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【判断题】8 J, J- @; A. z, A
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1.Whn th mrkt rt of intrst is lss thn th ontrt rt for on, th on will sll for prmium.& z- q- N& P% r2 a% `+ B# K* ]
. 错误7 m8 g: Y# }8 k
. 正确
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2.Th mthing onpt rquirs xpnss ror in th sm prio tht th rlt rvnu is ror.
- a. U4 x$ k# ~( B1 |/ i6 C5 Y. 错误 g1 K; j2 W, y- C( y0 g, T
. 正确* b5 B& \( ^# \- M( } o: O: i! I+ o% l
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3. usinss using th prptul invntory systm, with its til susiiry rors, os not n to tk physil invntory.
3 a# C6 u+ J1 U. `1 z. 错误, M5 o [; q' ^/ {9 O1 \
. 正确# t9 I6 ^! w0 u: S/ f5 \0 Y2 i
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4.Rvnu is rn only whn mony is riv.
- k4 W: T5 x/ w" o R/ A) X. 错误
/ M5 Q7 C1 F- {& m+ u7 w; o! P3 d. 正确
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5.vn whn tril ln is in ln, thr my rrors in th iniviul ounts.0 C; ]: d$ {; w. K! e
. 错误" e) p( X3 D3 H2 |
. 正确! G9 @5 v' s( K a ?* z. k6 [
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6.Th y on whih th or of irtors of th orportion istriuts ivin is ll th lrtion t.
: m- A' [# W2 C+ B0 z. e9 c# J0 l8 b. 错误
; i/ n, v( {- `. 正确
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7.Solvny nlysis fouss on th ility of usinss to py its urrnt n nonurrnt liilitis.5 V- Q3 g3 m* O1 b/ Z
. 错误
3 _3 g* f) L4 c6 ?, ~. 正确" ?9 t0 W* H# W& I
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+ F% S7 h5 |: G. H+ i t1 `( H: P8.If firm hs quik rtio of 1, th susqunt pymnt of n ount pyl will us th rtio to inrs.
$ p4 d8 B# _. c. O2 L. 错误6 _: c k6 g8 B$ b0 N: ]. q
. 正确
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x) D/ S8 @( _* t9.Th pris of ons r quot s prntg of th ons' mrkt vlu.
0 l1 e# [. u6 j- c2 l- L2 M1 Q. 错误5 j! d6 x3 e8 i
. 正确
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10.Th lrtion n issun of stok ivin os not fft th totl mount of orportion's ssts, liilitis, or stokholrs' quity.9 k5 Q7 a$ x Y
. 错误
0 `) O0 H [) A: q2 K4 p. {8 P; b. 正确+ v. @0 f/ ?. A. h# R! [ J3 C
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6 z N; v0 F! K6 s11.Th sttmnt of sh flows onsists of n oprting stion, n inom stion, n n quity stion.
& {0 q+ }3 i( d. 错误( U8 X5 M! V7 a/ ^3 }
. 正确
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5 r+ h% }1 A$ V12.Tmporry invstmnts r rport on th ln sht t ost.: J. _: ^8 y) C: ~) {
. 错误! e c( W" {( f. H* }( ~
. 正确
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$ t* i7 M: d7 d, @13.Finnil sttmnts shoul unrstnl to vryon., c l- p9 Q6 A+ Y" k4 K8 n% M) _
. 错误
$ Q* L5 q, v1 ^" G+ ~( R. 正确
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14.Th inrs si of ll ounts is th norml ln.- B/ ]* ^& T+ P- C( R! v
. 错误
$ @+ n4 l- s3 K) _3 k- o5 h# e) W* f. 正确! l9 h2 j# ^( x, ]7 ~
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7 C% J7 d( B8 O* t15.Informtion is mtril if its omission or missttmnt oul influn th onomi isions of usrs.: {7 P* R. H! d5 N7 ]8 |
. 错误
% D' m% O( b5 m6 I% i. 正确
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16.Ovrll ojtiv of finnil rporting is to provi finnil informtion usful to intrnl usrs in mking onomi isions. Q7 n7 e' z8 D, |% S. \
. 错误, [; E) J, Y. |, i
. 正确
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5 K* k- e6 Y7 x17.Th norml ln of th umult prition ount is it.
' I3 z3 R+ p4 \, l2 j3 \5 l+ l" u. 错误
. s9 {# p, J: e0 U. 正确
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18.In stlishing ptty sh fun, hk is writtn for th mount of th fun n is ror s it to ounts Pyl n rit to Ptty sh.
" c8 N4 Q; a7 [9 P# Q6 X. 错误: ~& z8 T1 x* z/ U0 ?" Q( ?1 G
. 正确
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! g/ X% S% R& e1 ?! w19. fix sst impirmnts ours whn th fir vlu of fix sst flls low its ook vlu n is not xpt to rovr.
0 f4 F/ h& W. ?4 y Q# T7 o. 错误
9 g( {$ [9 ~/ V( b! y. 正确
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20.n inom sttmnt is summry of th rvnus n xpnss of usinss s of spifi t." t* L' y z/ N/ d/ i
. 错误
' Q- V9 j& l1 s; s. 正确
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) C" `/ J- ^# m5 b% a2 K X1 o/ l3 c21.llown for outful ounts is liility ount.9 H& q9 E& e5 l
. 错误
, K, `) v: T" o* a. 正确$ c( g" m5 F, v& I
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22.ounting Pross is intifying, msuring, roring, n ommuniting onomi informtion to prmit inform jugmnts n isions y usrs of informtion.
8 D4 N7 I1 Z3 j) w6 `8 j- R+ j. 错误7 Y% \# X4 }9 v+ c$ q- W3 U. E
. 正确
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23.Th lining-ln mtho is n lrt prition mtho.
; j2 E- ]; r/ Q. 错误
- T" U) x' X, [2 A5 c; m. 正确0 f$ G1 B: E- E! T
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) n) w9 t$ j8 B24.Intngil ssts iffr from proprty, plnt n quipmnt ssts in tht thy lk physil sustn.) w! N# Q! o$ F: G7 o
. 错误+ g% M* {1 H3 G! E$ w
. 正确3 t$ Q4 j$ j" B7 p
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# Q( Z: g8 R6 \' z9 i: T" X* B25.If ning invntory for th yr is unrstt, nt inom for th yr is ovrstt.
2 |& v6 d# [ O( q/ x( |. 错误( X- \0 {& X. _. a
. 正确+ h; o8 P; q0 \7 t z
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3 s, \) ?& I9 E6 t; i% g4 s26.onholrs r ritors of th issuing orportion.) k& Q2 _" p1 A$ l1 L, z
. 错误
6 K' m: B/ \5 ^% p" R9 m. 正确. r+ N2 h$ `+ t, r, T `3 Q( Z
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27.Mrhnising usinsss sll prouts tht thy purhs from othr usinsss to ustomrs.2 ~) B6 N* [0 o3 W/ m8 t: H
. 错误4 h- `. [, X. e& e' k2 t
. 正确
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8 s" P+ p0 \2 N: m# x; t% E28.Th ook vlu of fix sst rport on th ln sht rprsnts its mrkt vlu on tht t.
3 S( E4 e9 s7 z% R- g5 r9 [. 错误
- c' S5 [% ?# z. q! l. 正确 C9 {/ b- i" f+ y: D
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9 Y' m! U% Y2 I, T( U8 X% P. u29.vill-for-sl suritis r suritis tht mngmnt xpts to sll in th futur, ut r not tivly tr for profit.% c; e* Z9 q* D" f8 v
. 错误
9 w: M5 g( [& u, y. 正确4 n/ X# S- T6 f9 a9 e1 n
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2 O6 ~1 z# M( f8 R$ B30.ny iffrn twn th fir mrkt vlus of th suritis n thir ost is rliz gin or loss.
( O3 [/ }: Y0 f. 错误
! Z# ?* [2 F2 ~/ H3 M. 正确
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