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一、资料来源（谋学网www.mouxue.com）（共 20 道试题，共 40 分。）V 1. When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at （ ）6 q& U5 u* `: f. G- K: r u
A. a premium
, Q' c( E; \/ [: m( D/ m2 EB. their face value
- p+ {( A! S- ^4 kC. their maturity value
; {; Q: h7 _: K: L* _8 oD. a discount
; k5 {, x7 }4 z. G 满分：2 分; z; D; A! g* N: b
2. Which of the following should not be considered cash by an accountant?3 \3 u3 w, `" n |0 v" n
A. coins9 u! |% B3 ^4 P( T- L0 m% Q
B. bank checking accounts
' P$ b. H# U$ W: g5 \, j/ q5 D2 NC. postage stamps/ G6 H7 A7 y9 D' K7 n
D. Petty cash funds
, q9 i" c7 k a b) c8 z9 Q 满分：2 分
& _: {8 `' }& ^ A3. A capital expenditure results in a debit to （ ）
8 t+ U, E8 T8 N3 hA. an expense account3 q4 `6 D3 u2 e- m5 Y
B. a capital account
- e6 l' }7 Z: R5 jC. a liability account
2 }! @4 L* p+ J/ mD. an asset account% h5 k! c. W, @ B, ~
满分：2 分
' f9 G( v |6 j: N @$ l' a4. Stockholders' equity （ ）
5 i# V& Y. D: i7 u, U: ^A. is usually equal to cash on hand% J0 n4 {$ _, d/ y3 [8 E
B. includes paid-in capital and liabilities
, r6 e5 k( m9 L) ?" q& YC. includes retained earnings and paid-in capital
: M; [" W% g1 c' C# }8 jD. is shown on the income statement" q8 V* |% D9 E% R: J& x0 ?
满分：2 分+ P$ X. p0 U e) ]+ W. i. ]
5. Current liabilities are（ ）: G+ ?4 v8 r: y* ~; s6 N3 z" a
A. due, but not receivable for more than one year
: x! a3 I5 r* u: n, G5 o4 i- K$ GB. due, but not payable for more than one year
% Z# H E1 i5 ?( j! ~0 @C. due and receivable within one year- [7 ^8 {$ W4 Y. D) ~8 |, n
D. due and payable within one year
, z3 \& \1 b# n' G0 ] 满分：2 分 T: b T0 V1 [. z& Z
6. The debt created by a business when it makes a purchase on account is referred to as an
- C5 X) z1 \ I/ V5 m+ QA. account payable
. Q* V. A8 T) M6 E3 CB. account receivable
) Y+ S" C/ q% sC. asset
" O9 b( O% L5 B$ V7 cD. expense payable+ R' Y4 T" y1 L' ^# [8 {
满分：2 分
v1 p- g* `) U1 ^7. The liability for a dividend is recorded on which of the following dates?& y% Y7 p) z9 ]4 g) X$ d6 H
A. the date of record
- A3 E9 E( a4 U- R) u+ J0 y' GB. the date of payment- F7 v' [5 n/ ~. A
C. the date of announcement4 s* K2 }" P. l" G
D. the date of declaration
' S+ M2 n9 p# g& T: ~* h 满分：2 分( S; u6 {7 X: k: x
8. Which of the following below generally is the most useful in analyzing companies of different sizes?
+ |+ e6 B* z6 ~$ OA. comparative statements" O9 h8 i: L4 l9 j; Z& A# {5 Q. D
B. common-sized financial statements
' N* E7 }& }; ]; M5 `C. price-level accounting
# I7 Y% ~/ c6 ` q' a, V: cD. audit report5 ~! K+ L# Z. s T& m9 A! v; ^ P
满分：2 分
4 d6 C. u! f: s- M: C9. Financial statements in which financial data for two or more companies are combined as a single entity are called
5 q$ y9 M5 v( }. d. EA. conventional statements4 I7 j6 h' t$ Q; \$ \& }
B. consolidated statements4 u/ E) }/ a5 C% e- ?
C. audited statements, ]3 p q# }) V# f0 ^# I+ Q, }
D. constitutional statements
0 _2 r& y: y8 p' H9 q8 J. z' |8 | 满分：2 分
L3 O' a3 L% [8 c10. The interest rate specified in the bond indenture is called the （ ）* X/ q; i7 E" |* A5 x
A. discount rate
4 ~) J: N3 w0 a) l& Q3 o* q0 BB. contract rate
# E% P: j& ~ P$ e6 aC. market rate% l5 q* J8 ?+ o3 @- ]; W0 n$ g9 d
D. effective rate M* N% B5 Z+ S5 P' v& r. i L
满分：2 分
2 J4 F1 x1 e T" [9 T: o# g/ v11. Accumulated Depreciation ( )+ \3 u; W6 t% M" t; x! t o
A. is used to show the amount of cost expiration of intangibles/ z- `. K! a i; _
B. is the same as Depreciation Expense
2 \+ z$ l, i; ~C. is a contra asset account; X" Q, ?3 c; k& y6 D
D. is used to show the amount of cost expiration of natural resources
% j0 X% c E- J8 E! c 满分：2 分1 `! L8 J! y1 P, d
12. A bank reconciliation should be prepared periodically because （ ） D4 N6 j$ M" [, j
A. the depositor's records and the bank's records are in agreement9 E2 M4 c% h. b2 y g2 U
B. the bank has not recorded all of its transactions- j4 V# B. [6 u% t3 x! o
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# r# B! ]. p3 X5 p% W9 G- W2 j
满分：2 分
6 @% Z( z4 M4 T0 \13. The two methods of accounting for investments in stock are the cost method and the （ ）
5 n- t4 t! U6 K* v3 oA. straight-line method
) u! W6 K0 ]- X9 ~5 `8 k/ GB. equity method6 }$ w! `2 N! G4 I3 y9 M
C. liability method7 U, o. ~. n5 h( E% N- _
D. interest method
3 y/ o1 E& U4 [+ }$ b, W } 满分：2 分
}/ j* z0 J; F' ]3 R9 @14. All of the following below are needed for the calculation of depreciation except（ ）+ f9 K$ F& c9 Q
A. cost
+ B* J0 u! p, dB. residual value
4 p4 X2 ^7 ~4 _; T/ x$ c! ], RC. estimated life
" p! {6 s; i ?D. book value" k3 R( f* d1 r) H( m# T, t
满分：2 分7 z& F* ^2 w* q0 x- o$ q, c% {
15. Sinking Fund Cash would be classified on the balance sheet as （ ）+ C% l, E8 l: y2 J# C# Q: u
A. a current asset
* o$ S! \ ?/ ~8 b: u, V5 f! L& @! yB. a fixed asset0 a3 S5 J' F6 H X# S9 X
C. an intangible asset
0 j" I! M5 @! [: X3 t' B3 RD. an investment9 `/ a6 c# l0 j, k0 n. N& g( p% E( y
满分：2 分
" u0 V$ K0 O7 q16. Under which method of cost flows is the inventory assumed to be composed of the most recent costs?
! J8 b$ x. O. M8 f% B0 wA. average cost; l/ l1 m$ i9 q$ k* }& ?
B. last-in, first-out
% E& b4 ^8 z( |9 [C. first-in, first-out/ F0 y& Z- ]4 E
D. weighted average
1 a. V- s. G3 p 满分：2 分
$ i$ g" J3 }! h. `, R* S8 B' r; C17. The excess of issue price over par of common stock is termed a(n) （ ）
( A+ L/ Q9 j$ lA. discount
% z" s" B2 M; V7 ^; F8 AB. income
1 Q$ Z( b" q4 D/ mC. deficit+ I( t! j- @% H* \5 }+ Z: t% I
D. premium4 F1 W) @4 }2 V3 v8 R- R& w" Z
满分：2 分
* ~5 U6 ~; a4 t18. Cash equivalents（ ）9 G6 k; s( J: k; r8 g
A. are illegal in some company
2 A1 O5 m; L) ZB. will be converted to cash within two years$ M/ H9 Y$ Z8 v9 Y3 d
C. will be converted to cash within 90 days( m! a7 [7 }% |+ T( _% L
D. will be converted to cash within 120 days5 J8 x, Y4 o9 c+ O) ^, D
满分：2 分0 k+ N+ E+ @6 n. k7 `1 a
19. Notes may be issued （ ）9 Z3 C) b3 x$ [$ P0 Y
A. when assets are purchased
) m- U) [4 O h* h8 u. S# P+ EB. to creditor's to temporarily satisfy an account payable created earlier0 M7 d7 B5 C! `% F) ~+ w4 a& f3 {
C. when borrowing money
* W R7 h8 N Q$ z# G& B3 VD. all of the above
; C0 m. B; V% y* L 满分：2 分
# K6 z3 g. |3 v. J0 G$ H20. What is the type of account and normal balance of Allowance for Doubtful Accounts?1 M) {( Y1 U9 f3 Q3 H5 \- G
A. Contra asset, credit
@- b2 `) K) |8 AB. Asset, debit5 i% U: v- Q" Q% d6 o
C. Asset, credit6 F% h) Z+ U; `8 i. ?
D. Contra asset, debit8 g' |# u9 V1 z K9 A
满分：2 分 ( ?2 S! T( }! c
+ G! P+ [% X, I9 f2 r
二、资料来源（谋学网www.mouxue.com）（共 30 道试题，共 60 分。）V 1. The accrual basis of accounting requires revenue be recorded when cash is received from customers.2 E3 w( Q9 Z& Z9 ^( |
A. 错误
+ Z5 ~( U8 X6 n4 V3 t6 L( ~B. 正确: |- I4 I% [/ u4 `3 s
满分：2 分
% d: R+ X" f4 P7 o2. A fixed asset impairments occurs when the fair value of a fixed asset falls below its book value and is not expected to recover.
8 d1 x# B+ n0 |+ [7 f# I Q6 l$ W+ VA. 错误7 N- l7 {3 ~ H! N; ~) e; l
B. 正确
/ E- M& H4 E5 a& Y D/ P& U, V# i 满分：2 分
9 Q) x! r- Q! | c$ u3. If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.
* w6 x! w' L" {" e3 ZA. 错误$ S5 Q7 b- _% c+ B' y
B. 正确
9 A6 w2 K, T; y' L* `6 R6 V2 u$ X9 k 满分：2 分 ~& l3 G2 ?% ~0 v% T) e) S
4. Treasury Stock is listed in the stockholders' equity section on the balance sheet.2 U+ m- ~ o/ M+ O5 f' A
A. 错误, ?+ m3 z* A6 J& M) X) h: v; G6 ~; |
B. 正确
8 v L* J! h0 ^/ t0 [" i 满分：2 分5 {! s& v; v. f- Z. E& [
5. The amortization of a premium on bonds payable decreases bond interest expense., E% N/ D# G, D6 A# e- {3 a1 v8 f* Q
A. 错误+ G, k' ^0 _+ R8 [4 F& ]1 D
B. 正确
3 P; q: {: K5 H3 z. ?0 b 满分：2 分
1 @- N* c0 x% E& h7 m1 U8 Y5 z6. A business using the perpetual inventory system, with its detailed subsidiary records, does not need to take a physical inventory., C. r+ Y4 m( S3 f
A. 错误
$ v+ H! H. C ?1 A8 \B. 正确
5 _9 v3 _9 a& s& y8 e, Y* | 满分：2 分
, X: H' g! E# M7. Consuming goods and services in the process of generating revenues results in expenses." B0 P+ v6 z/ R/ L' w- h) x/ D
A. 错误
1 p, e, g1 |( S+ J2 U" eB. 正确) H. L/ c6 u6 ~
满分：2 分
2 ~! u8 w" c# y: K0 {. e% u- P% k6 P8. Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.
* ?9 v0 t" T! m$ P% o3 rA. 错误0 g/ _# E: z% ~! `) T' }) K. n
B. 正确
: p0 ]% {* x$ |+ b) }( } 满分：2 分/ p' a! j9 u6 y4 t2 t' L
9. In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.
! |+ s Q% A+ n8 _ g# \& IA. 错误. R a* m% z3 P# w8 L, ?
B. 正确, s. k f) l) T+ H: \
满分：2 分
! A3 h' U" I Y8 |$ {3 @; J9 |10. The difference between Accounts Receivable and its contra asset account is called net realizable value.( O( o( h ^/ H4 R9 b( G
A. 错误/ v$ y( e0 k% `$ i( t- a
B. 正确
' S+ s$ B5 }8 J+ z. o0 w e- X0 F 满分：2 分 E2 s: u2 ^! O) ~$ P( Y4 |, b$ h
11. A corporation is a business that is legally separate and distinct from its owners.5 u5 b1 Z( Z c1 i7 [0 V" O: ]% w
A. 错误4 D! ^ v) i# u; M+ Y
B. 正确
0 i& d( n9 x. V7 X" f 满分：2 分
6 _7 N( j8 K9 c+ f0 [( c, D R) I12. During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.
# x) q5 @! p1 j, C0 OA. 错误/ P$ k/ I0 h; I1 p
B. 正确
5 b3 e3 ?$ ]0 [ 满分：2 分/ o# g& C( j h& l9 ~7 @: k3 ^
13. During deflationary periods, the use of the LIFO method of costing inventory will result in a lower amount of current assets than would result from the use of the FIFO method.
, ]" X6 A1 u5 o* c2 [& V* oA. 错误
/ t$ j# E$ c! I7 r1 g! s% ?B. 正确' @7 p3 }0 P; p8 G( C, o
满分：2 分
- A6 B' }9 a) L$ w' `14. The declining-balance method is an accelerated depreciation method.
1 w' T! ]0 U/ P. L* ?/ a! MA. 错误
% g: U3 K) u6 p9 D0 D- tB. 正确* ^! |9 m9 W9 G. \2 }; X3 [
满分：2 分
! f7 R6 F4 ~! T P15. Financial statements should be understandable to everyone.
) L+ {; R8 d0 mA. 错误
' j3 C5 G; O( p) ZB. 正确7 P0 z' V& a) {0 ]" U9 w
满分：2 分6 E+ S$ a1 s! r$ G) M/ j- q% ?; G
16. Accounting is a service that provides many different users with financial information to make economic decisions.
# G5 D) |, \0 e1 g; yA. 错误; d* H2 }- H9 {
B. 正确
! E2 z) d6 U4 h 满分：2 分$ q$ q$ }7 V X p' z+ I2 H2 O2 |
17. A balance sheet is a list of the assets, liabilities, and owner's equity of a business for a period of time.
4 \# B8 O3 R+ N- _* j& y/ yA. 错误2 m. m7 `( @& i4 n6 x; I+ M
B. 正确
3 U0 @, N& l8 C 满分：2 分6 n, l. P/ Y# M+ ~# h
18. Any difference between the fair market values of the securities and their cost is a realized gain or loss.
3 \8 [+ [1 H. \4 _/ SA. 错误
5 h9 c' d$ m: H x- j0 H* B5 WB. 正确
, z$ P$ s. }. ?& i- j4 k& K6 r 满分：2 分# b# x6 h# Z: f# ]% c3 B1 P; O
19. When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.
Y! ~! a9 O4 g1 _1 _1 EA. 错误
0 M: W5 C, q4 \: gB. 正确8 N( w' O4 y9 k3 X: s
满分：2 分- T! w5 b; C, c4 \# c$ L
20. The two main sources of stockholders' equity are investments contributed by stockholders and net income retained in the business.
7 `( P Q7 S0 T% k* A& V" lA. 错误8 I a. }( o# K
B. 正确( v% \0 ~9 y1 n/ s
满分：2 分5 C( L; ^7 ]. k$ B# G: C
21. Available-for-sale securities are securities that management expects to sell in the future, but are not actively traded for profit.
# o6 L! v% t) M" K2 XA. 错误
* z. _- y V) R- mB. 正确
9 a' H! @4 t- R$ h. A$ I 满分：2 分
/ q1 V: F! U @% g2 P% z22. If ending inventory for the year is understated, net income for the year is overstated.
. ~- ?# ] B/ F3 OA. 错误
/ w X- p' t; h! X- S, b& oB. 正确
; m( S, Z: P) a+ V+ I K 满分：2 分3 V7 M* T- Z! r, n/ O( `
23. All property, plant, and equipment assets are depreciated over time.1 b% Q4 [" k' }6 H/ w+ f4 l
A. 错误
0 e- t0 u! e' [8 R: p/ v6 q/ n; wB. 正确
+ s: ~* p8 o' f s0 j$ l( ]. n& ^ 满分：2 分+ ?7 J b7 e# y% U5 G: u) V& s
24. Sales Discounts is a revenue account with a credit balance.; v' U. K, A# ]: f
A. 错误
! g# d3 g$ T4 }B. 正确9 l" T" q4 R8 M5 b1 r: j
满分：2 分
" f E( [; X. k3 y; a25. The main reason that the bank statement cash balance and the depositor's cash balance do not initially balance is due to timing differences.
: W2 t& u0 }* c. M: QA. 错误' U- I: ~! Y9 @7 Z% }$ |& q# z
B. 正确
9 U5 Q D5 B' G* R3 ?, F 满分：2 分% B! l3 s: ^1 q$ o
26. The prices of bonds are quoted as a percentage of the bonds' market value.
6 Q% x2 N5 l; s7 s' Y2 Z8 HA. 错误
I3 y! g$ d1 Y: ~0 M+ B3 J) _B. 正确
$ E8 P, Q1 s- n, z! R 满分：2 分) x) V# a: Y* U y
27. When using the FIFO inventory costing method, the most recent costs are assigned to the cost of goods sold.1 O/ B4 q" r+ s/ P$ J! A) p
A. 错误6 b5 s( r w2 m3 ^ `9 t! B
B. 正确4 `4 d3 g& ?' n. v# p* Z
满分：2 分
~% R7 q8 s9 I" W# X j, H( F& e28. Horizontal analysis is used to compare the financial statements of the same company for different periods.
2 E% o/ n* Y( p1 ?0 X& D) R5 v0 EA. 错误. ~% B2 V2 i6 H% i% _; |6 C
B. 正确" U' E i7 o# x0 c( h" I2 h
满分：2 分
^% ?) j; z& X K' x29. Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.1 J7 \& D, b; C" K/ c
A. 错误8 K( K( h* {3 m* B
B. 正确
' x* u- I2 }/ G 满分：2 分
& `% u# A g3 ?0 u30. 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., G3 A! V, q/ W; D& T# j2 P: X8 h
A. 错误$ f# ]8 h. d1 l# `
B. 正确6 p4 i7 k. y ]& G0 S7 t9 u
满分：2 分
( ~3 l, O! n2 F' f: l+ c O! u) ?; }3 [. K
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