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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 [9 k9 t* C( R! v+ o6 pA. a premium$ h' b% z" G( z: F7 O2 h! t' {
B. their face value6 E$ c; d y& C N0 W9 W) q3 M
C. their maturity value" @! V+ q/ M( B" ?1 P
D. a discount
C/ ^5 i+ S8 _) u4 h1 j 满分：2 分7 O6 @% B, C( `3 ~& A. E
2. Which of the following should not be considered cash by an accountant?5 i3 H O- Y; ~9 c V& z5 S
A. coins
6 |: Q$ C7 |" j- wB. bank checking accounts+ d6 w; ?* j7 o
C. postage stamps j5 S* e" Z. L# P5 S% E$ K& O
D. Petty cash funds8 G8 A; q2 [, [3 [' f* C
满分：2 分6 y F8 d* s5 f* T2 @8 S/ K
3. A capital expenditure results in a debit to （ ）
C) P4 P( @/ _% J3 S; LA. an expense account/ J q' B% w- s4 K; R5 v! ^7 @7 j
B. a capital account" S& E2 s5 G# f b! B8 T
C. a liability account( Y4 R5 m$ `8 |, M/ ?8 M! J" J
D. an asset account
1 l4 \ E- U, Q6 {, q/ s: K 满分：2 分$ ?' s. A( y- o4 A* `0 o
4. Stockholders' equity （ ）( L) ^5 A. h. F9 f/ a
A. is usually equal to cash on hand2 M9 H% K1 ~- A+ K7 u
B. includes paid-in capital and liabilities3 {- M/ `# _: D( P" o7 h" q
C. includes retained earnings and paid-in capital" _5 B) L' C' ]7 Z8 f- K" n! W: o1 v
D. is shown on the income statement
; A; j) o( G/ m: b# j+ K% B0 t6 @ 满分：2 分" T' ` k0 J1 X. d; U
5. Current liabilities are（ ）3 a0 N0 z/ A& y+ g! k: `3 N# ^ I
A. due, but not receivable for more than one year* ~, m9 e% |9 I1 ~, t
B. due, but not payable for more than one year
3 x" s5 c4 y: A$ aC. due and receivable within one year
! J" u0 @1 C0 l# t7 `+ X8 b* XD. due and payable within one year5 E2 D3 o$ D- _* N1 u9 G. J
满分：2 分6 S1 p2 `, t# s9 v+ a ?
6. The debt created by a business when it makes a purchase on account is referred to as an
2 v! E% x5 [( H k( I" I% TA. account payable& X) J3 h$ B( p6 t C8 T5 w" ?6 b
B. account receivable5 ], Z/ z, I* g, ~
C. asset
+ I% G5 x! P' I' jD. expense payable
2 F% w; l( [& E3 S" x* j 满分：2 分! S) H% G! I, }0 A$ x5 E! l6 l
7. The liability for a dividend is recorded on which of the following dates?( y, y- x( z! ^. F" e; V' Z
A. the date of record' C& q4 ~1 s- |0 P
B. the date of payment
- j3 @1 O e5 a$ K: K$ X8 H! y$ nC. the date of announcement* c+ r# j2 f7 k% ~3 N/ o' ]% o
D. the date of declaration# n. C; E+ H% V; }! S
满分：2 分. G' J+ N2 [. z, F
8. Which of the following below generally is the most useful in analyzing companies of different sizes?
" h y+ I3 c, A# @0 uA. comparative statements4 u, r2 z: O) B8 B$ S0 u* `$ Y! Q
B. common-sized financial statements
, ]2 O* E) H, x. g- ]C. price-level accounting& S4 S5 s" O3 w
D. audit report, t1 [& Z5 f3 G- [6 O
满分：2 分
% M. e) {% D5 H% b" u9. Financial statements in which financial data for two or more companies are combined as a single entity are called+ e) F2 ^/ C* ?6 T# h. v: T
A. conventional statements
5 d7 {& w* Q. C: b& P! |) ]$ h% Z6 NB. consolidated statements
8 G2 Z3 N6 k9 q8 r' `$ x2 H; a' `C. audited statements' _" q( h5 {4 D
D. constitutional statements
4 k/ e7 b; i* P; ?3 A 满分：2 分, F" W9 d% T. H' [5 r+ m# g
10. The interest rate specified in the bond indenture is called the （ ）
% k+ c; _2 k7 x9 g& W/ Q$ xA. discount rate
0 [9 ~. x4 D: ~. b, K. d2 wB. contract rate
+ m* G% R4 c5 t) V$ D$ CC. market rate
( h* z3 i% F( l" a& l( jD. effective rate
[0 s# l: G, A 满分：2 分7 v' j2 ~, `6 k7 d# M
11. Accumulated Depreciation ( )
# G9 _0 Q7 D1 uA. is used to show the amount of cost expiration of intangibles
9 [* a, ]) ]# w) mB. is the same as Depreciation Expense' r! o1 v, @1 l+ H4 ^
C. is a contra asset account3 Z% P/ U/ q! @1 ?8 J2 j3 T% B+ S
D. is used to show the amount of cost expiration of natural resources' o- d' M# F% D2 g6 f& S
满分：2 分
/ \) d8 {" Q- g/ A Q12. A bank reconciliation should be prepared periodically because （ ） a1 q+ o. c2 L0 h8 B! I1 c- |
A. the depositor's records and the bank's records are in agreement
7 j+ }6 I! A$ a# Z" ?3 l* @4 e6 kB. the bank has not recorded all of its transactions
4 V7 E. @) c* k& T; ^) b. y+ H kC. any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be5 }5 J5 _" m0 t9 P
满分：2 分+ f! u' v6 T6 c% x
13. The two methods of accounting for investments in stock are the cost method and the （ ）
( u: [- w/ _8 V/ dA. straight-line method1 s/ X4 E! g: l3 D: A
B. equity method
! t7 D0 P( P+ j: iC. liability method
. N) ?7 {6 m6 `D. interest method2 e, Q6 k/ L9 R2 W
满分：2 分0 C5 C! j4 g. x4 S
14. All of the following below are needed for the calculation of depreciation except（ ）
5 B& b2 O' u. N, a/ zA. cost
( Q s7 p5 `) ]4 cB. residual value
1 Y* r! A) g. m8 h( e2 \4 y5 _C. estimated life
) a* s$ `! n. y6 Q6 `3 Y0 P8 xD. book value# m" O% M4 L) E$ j* Q# d
满分：2 分
7 c1 Q2 S% s8 c15. Sinking Fund Cash would be classified on the balance sheet as （ ）
! s, Z4 P# C# n& o; ^- F. LA. a current asset
8 b& G: q( v1 P6 S1 P; YB. a fixed asset
8 \6 {/ Q+ q+ J5 H0 d! z; fC. an intangible asset
/ J# v1 l! E% R5 h. G: j% XD. an investment& Q$ \: `1 H5 O- l* l& f
满分：2 分! Z: R; c& y; }: f5 Z3 x/ c' }: e
16. Under which method of cost flows is the inventory assumed to be composed of the most recent costs?
" z/ w5 i- _* Y( r7 ~A. average cost& n1 `& L/ X5 Z6 y* t) ~, S5 ~
B. last-in, first-out
% ]/ I8 N5 U A+ p, u; hC. first-in, first-out H& o" h5 S( V+ A$ M
D. weighted average
6 g1 O# j! `2 \2 H 满分：2 分( U, ]- Y7 @ `% q, U
17. The excess of issue price over par of common stock is termed a(n) （ ）
+ G- P) E; d+ G! P# _A. discount
6 A" \, y, j9 e! RB. income% R' v+ Z; T0 g: c9 n$ X7 j- r8 n
C. deficit
$ _! V2 X; e0 D9 LD. premium' u2 a8 i) ]+ y) V P& g& b
满分：2 分
8 @; \: b; Q3 V$ C- |" P- Y: i7 S18. Cash equivalents（ ）
# {1 }* f7 o3 _& n" b6 AA. are illegal in some company
: F! N8 ~4 q/ S, Q7 G: tB. will be converted to cash within two years f- m2 Z- l6 L
C. will be converted to cash within 90 days4 l+ u* g. d4 Y
D. will be converted to cash within 120 days5 i# B7 W( p: V3 N1 G- U, @& I
满分：2 分% U; j' B# S& s" t; K
19. Notes may be issued （ ）
# @1 z4 U4 \7 c' K4 |& P% A8 i8 RA. when assets are purchased$ t" m) A! S# f7 f+ l; R+ L. E
B. to creditor's to temporarily satisfy an account payable created earlier* W& D9 {( c, S+ E- c0 k6 u5 @3 q G
C. when borrowing money
' I8 K. N5 I6 }3 JD. all of the above
, G6 B, g2 S# I 满分：2 分! G. Y. u3 r# d o! a7 |6 j
20. What is the type of account and normal balance of Allowance for Doubtful Accounts?
3 k: {4 }8 d1 a1 p% t6 H& r6 K0 yA. Contra asset, credit
. u! l' p4 k! H; WB. Asset, debit
, v" C' A2 f/ Y/ GC. Asset, credit
: J. `3 Y8 Y3 k1 U; l: p1 aD. Contra asset, debit
9 \; Z) M: |: o; q6 x 满分：2 分
2 ` ]% o7 Y2 n5 p: B. Y: n$ F, x0 [. M6 L4 V* L6 N
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.0 Q* S6 ?& z' G
A. 错误
: p: E( e' I* g/ F; ^) ~% qB. 正确( S; U3 K# @6 k& T7 G0 F7 U$ W
满分：2 分5 Q; _5 n' ]1 o; r% ^0 p
2. A fixed asset impairments occurs when the fair value of a fixed asset falls below its book value and is not expected to recover./ c" d& k! K W- r* [: M" c, ]
A. 错误( E7 u8 Q- ]8 h* I4 J. S
B. 正确
( _; B8 S8 P* o8 { 满分：2 分$ h* d! D6 }3 ^ z* Y
3. If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase. `1 r& @1 n! e0 W0 A# i# ^
A. 错误
- c J/ e) O. ? d; OB. 正确
+ S9 i/ ?7 ~2 ^! i7 k: v/ @& A 满分：2 分# f" K$ X- C# F
4. Treasury Stock is listed in the stockholders' equity section on the balance sheet.0 K3 Y9 c' }# e9 @
A. 错误8 {9 r# f8 A9 G- x9 |9 L. e/ Z/ {
B. 正确
- }) Q. o1 o) h, o5 z' U 满分：2 分
" f" B2 \; [9 q. ]# F* t: k5. The amortization of a premium on bonds payable decreases bond interest expense.
/ o5 J0 d v6 w2 i( ~8 K1 kA. 错误: c3 Z9 X7 f; I
B. 正确9 Q, ?0 t! j& O6 M4 y0 f
满分：2 分
# `3 ?" }( N, v* A2 E- e- y6. A business using the perpetual inventory system, with its detailed subsidiary records, does not need to take a physical inventory.
7 B9 u7 x# k0 J* f& kA. 错误
& {# H R$ z; f6 g5 ? a0 g; U# zB. 正确
# q1 q& d8 a0 a5 W% }& P 满分：2 分2 C0 }6 H; B1 F6 C
7. Consuming goods and services in the process of generating revenues results in expenses.
# W- ?/ Z! A5 Z2 I" M. fA. 错误9 Y; A0 s; h& {5 z( @, Y
B. 正确
' |/ U* f! J9 u% d$ l; J 满分：2 分, ~ V' H8 F; m
8. Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.& G& d0 R1 T4 G- y0 \
A. 错误- Z/ ~( _. R/ _. b8 Y; R8 c
B. 正确
4 Q% W9 i& s1 A2 J5 l1 Q' t0 o 满分：2 分
1 e0 H0 H$ @' R9. In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.
$ K& D/ e3 n; ^" F7 yA. 错误. u/ R' H/ o, @# B/ l6 B
B. 正确
, `, n' N3 ^! v& H2 C 满分：2 分* E/ r C8 o) b7 E1 P( w" e! v
10. The difference between Accounts Receivable and its contra asset account is called net realizable value.
' b- `! X9 Q) jA. 错误
. p0 \ v$ @7 a! ~( DB. 正确; v9 o& Q2 x" P# ?- k5 Q6 z: u9 y
满分：2 分
6 _, O) O. w3 l5 |9 p1 r11. A corporation is a business that is legally separate and distinct from its owners.4 p! |" |, |8 ^% y7 Q* |) n, R l6 Z
A. 错误
, W" x7 h/ D- ^- dB. 正确
# Y' a* V; ~; t8 ?8 P! V, y3 H6 U 满分：2 分/ V P2 j" d* Q1 ~9 G, `* q+ B
12. During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.+ Q5 h. B, e6 ?9 Z5 q' X0 [8 P) w
A. 错误4 J. s* `+ h6 h, M5 A" o4 `( Z
B. 正确! C1 K3 |0 n9 R' g+ v8 L: ^) H
满分：2 分# D% m4 a* I& k" P
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.9 e7 `2 x5 e- {" I9 G. T/ @5 \/ @
A. 错误! M& D4 K) [/ w8 q: T/ n* i" T
B. 正确
6 c: q9 m# L( o7 o 满分：2 分 V# D) m1 y# L* G
14. The declining-balance method is an accelerated depreciation method.: f: n8 x- A% E1 s3 V5 _
A. 错误: u, I, _# i0 r
B. 正确
3 Q& S* R6 m% } 满分：2 分8 R( q4 {8 X, Z" C _; Q+ D
15. Financial statements should be understandable to everyone.3 Z2 C9 ~6 N) i& L1 f) B' e+ T
A. 错误
. u" j+ Z E4 D$ }B. 正确
( y1 `5 C$ I. ^( \/ t. } z 满分：2 分
0 F5 U4 \4 w: f* e& H- B$ e16. Accounting is a service that provides many different users with financial information to make economic decisions.% V0 k7 W f7 k# u9 ]
A. 错误2 P' V6 F" ^' G2 v R5 l, F' c
B. 正确3 z5 ?( _6 E1 l z* ?2 b
满分：2 分5 b3 ?3 ]. o) f: q5 L. c. H- D
17. A balance sheet is a list of the assets, liabilities, and owner's equity of a business for a period of time./ G& J k% |6 Q# x& X( A" Q1 z
A. 错误
0 V, }3 Z6 s" T& `* SB. 正确$ N) z# f( K3 B6 @ G) u
满分：2 分' k2 r) }6 z& k& L+ [8 L
18. Any difference between the fair market values of the securities and their cost is a realized gain or loss.
/ e7 x# W' D+ P0 z' c0 x# S. J) H2 OA. 错误9 C$ D- e. @/ E0 H' o9 G6 B( [2 m8 Q
B. 正确" i# b% H) p5 u. d8 b: w7 @4 v
满分：2 分( J+ }& h5 B+ H4 f1 n% b" {
19. When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.2 F5 S* G! W+ n9 }
A. 错误0 c0 ]: S. U% n! V; f! g' N
B. 正确. d- j* C# Q/ N0 Z
满分：2 分
# p* a( ^0 Z; V' t20. The two main sources of stockholders' equity are investments contributed by stockholders and net income retained in the business.$ _# u- j' N' k/ k/ V. J
A. 错误
. ^7 F; F( @+ o+ e/ U6 nB. 正确
; f; g" t, j3 Y7 {- `5 Q5 o; g0 i6 @ 满分：2 分
! a% N- k- [% G _6 y) `21. Available-for-sale securities are securities that management expects to sell in the future, but are not actively traded for profit.- s, ?; Q* M- `: e# N+ N3 _
A. 错误1 x( ?" c' A) Y @3 Z+ e
B. 正确
3 Z A$ Y2 W$ t7 L3 U! m 满分：2 分) j$ T& m6 R4 J4 e
22. If ending inventory for the year is understated, net income for the year is overstated.$ x! M4 v" u; s4 y( p: h; @; l
A. 错误
& r* w+ Q- C8 {4 dB. 正确9 g, u$ H: M+ q/ R' {7 J
满分：2 分9 {1 @; E# ?5 q; Q4 y
23. All property, plant, and equipment assets are depreciated over time.3 _) F* |' ~, X: x) r, @- h; p6 E7 y# @
A. 错误5 R1 m r) a. `! J2 O
B. 正确8 M$ W Z: ~' }& {! V8 A
满分：2 分
: I: B2 T" z) M0 {24. Sales Discounts is a revenue account with a credit balance.0 z+ R6 H" D. B4 h
A. 错误
: i; Y0 c: ^+ N2 K) r" _B. 正确
4 M- ]3 y% \$ l/ w. m7 B6 s* g 满分：2 分( |2 I) t6 g& L* G, ]
25. The main reason that the bank statement cash balance and the depositor's cash balance do not initially balance is due to timing differences.
7 l1 y9 j$ S# q, C( g2 Y5 JA. 错误$ q+ G7 K. ^1 y# p+ R: O
B. 正确
, F, |" s0 ^; X& P 满分：2 分
/ h$ T8 W/ l) E3 E, u26. The prices of bonds are quoted as a percentage of the bonds' market value.
& E3 Y5 Z; a( u* _- i V/ lA. 错误$ r r# ~" I: ~- T w& z
B. 正确 `- |; e0 L% a$ Q
满分：2 分! f. E' `( i( Z$ g5 W7 _
27. When using the FIFO inventory costing method, the most recent costs are assigned to the cost of goods sold.
5 b. T0 V+ F$ C2 K5 m4 C( ]A. 错误2 y) l5 R, \/ [! M
B. 正确
$ Y% ^ D0 P* E0 }1 M 满分：2 分: Z. L, |5 H D8 I
28. Horizontal analysis is used to compare the financial statements of the same company for different periods. y7 \- u& K- W, v$ I; D# I
A. 错误) [% R% r8 D: B. e
B. 正确
9 Q. h) G, U7 z! D 满分：2 分7 i& ~& F# |1 m0 C
29. Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.+ g' U" e! B8 ?0 d$ @( y0 `- v
A. 错误
) |9 j. T$ q( Z. ~2 h# oB. 正确
2 z! r% D1 Q5 p7 y' v; Z! c4 { 满分：2 分
4 v' d0 X& q! @30. 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.- @+ E% H6 C7 Y+ a# W, p7 G
A. 错误
( P! l H3 e# X" B* F1 N7 i7 g' oB. 正确
* O; \6 i5 H8 r" D6 M. f/ @9 I 满分：2 分 . }+ r+ s4 z1 K5 j9 [9 ?0 C& M
! x- q( Y# e8 l5 q: `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。, k r( S @6 d; x
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