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17秋学期《会计专业英语》在线作业 3 `# D7 _1 g s3 \: y2 S
试卷总分:100 得分:100# L3 g$ m5 V; O5 Y s& b
一、 单选题 (共 20 道试题,共 40 分): V. o: J7 y- x+ h7 Z1 o
1. The journal entry a company uses to record the estimated accrued product warranty liability is （ ）( _. b6 z2 Y6 D
A. debit Product Warranty Expense; credit Product Warranty Payable
4 f. v V# Y' S' D2 ~B. debit Product Warranty Payable; credit Cash$ y' `/ \& o" X# |3 P4 B* F4 H
C. debit Product Warranty Expense; credit Cash, h) l% I' Q* Q2 e5 w/ Z
D. debit Product Warranty Payable; credit Product Warranty Expense) S9 g1 y4 ]: H5 w: q( [' m( s
满分：2 分* h5 ^# T ^+ {8 M+ V8 S* I
正确资料:A: V+ x2 v- U! @/ H/ X3 p
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2. Under which method of cost flows is the inventory assumed to be composed of the most recent costs?
) F; c& N2 e. n8 [2 z KA. average cost# ^1 e, N& F2 T6 Y8 j: ` E6 @
B. last-in, first-out C% z/ m7 `3 z- }- d$ _# K3 \
C. first-in, first-out
6 q0 x$ u' c9 R. m, ID. weighted average7 e, D6 ?# d6 L
满分：2 分; }9 d6 }# l# u. O0 \5 c0 c
正确资料:C
9 e2 Z" N- Y- X9 C; e$ R5 m9 k
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3. All of the following below are needed for the calculation of depreciation except（ ）
0 P g/ T9 Q7 M0 z1 \6 GA. cost
, A- X) B% F. C% [1 L& E; wB. residual value+ C: G5 d' S* @% d. h6 f
C. estimated life
: G! ]! N( o2 [; O5 W2 QD. book value. X2 {6 @* ]) C
满分：2 分
7 I7 R4 ]$ m$ h, \4 Z! m% ^$ e正确资料 l p: @+ ]4 _. i
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4. The liability for a dividend is recorded on which of the following dates?
7 H8 H% S/ e& [) ?( U6 d8 VA. the date of record
# }! i( q! m! U- qB. the date of payment
+ h' a% @0 O8 ~$ Z. s; TC. the date of announcement
: b- s# _5 P' V6 {9 i3 B: [D. the date of declaration' T' l" `: G0 k; Y; ~
满分：2 分
2 B- N! m& S9 l2 [5 J5 ~, U正确资料0 q0 R0 A3 A K* C" A5 M2 q
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% T. ?( f- G4 P) D) W5. Debts owed by a business are referred to as（ ）; [# o0 ~- W7 c- f7 q7 d
A. accounts receivables
) i9 J! _" |7 ?0 x, {B. equities
* o7 g- @( Z2 \6 [: R% DC. owner’s equity
/ y) V) `: }! c! RD. liabilities; f! ^! P5 ?2 C3 @
满分：2 分- @5 D2 S1 V# a$ X
正确资料4 r& O+ B: U6 k1 l1 V* G
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% u+ b) D: I) u2 \5 S0 i6 `4 f6. The inventory method that assigns the most recent costs to cost of good sold is
0 k2 ^% x. q8 ?% ~4 m: rA. FIFO
! C, S9 |9 W; y. f( WB. LIFO9 b) u( V. o7 E% a( D, g
C. average* E& f0 X7 o( h9 u! j& T; G3 z
D. specific identification
7 s# m8 {! N4 [% V7 a+ r 满分：2 分
/ k' o; c$ D2 G8 Y正确资料:B
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7. Which of the following is not included in the computation of the quick ratio?: \- R p# D2 e+ Q( y6 C
A. inventory
8 G& \ q5 K* |: gB. marketable securities
( |9 `- w* P8 h! J2 p+ D1 oC. accounts receivable
, U) u1 i* c9 |8 WD. cash
9 c( _* k, Y/ O5 ^& g, b3 M5 Z 满分：2 分' r9 B2 r* @8 Z! a
正确资料:A
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8. A characteristic of a fixed asset is that it is （ ）) M: G- c' P: g7 ?" K, @) L
A. intangible* E. ^6 B+ F' S
B. used in the operations of a business: Z# p) f6 f" ]/ r# j
C. held for sale in the ordinary course of the business
5 p% t# u1 K8 C3 Z7 x; {D. none of the above6 e* W! X- i& a X
满分：2 分' O, o6 |# a4 _4 v1 j! Z4 g7 h6 N
正确资料:B! A, Y3 `! F. I) f% a! h
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( j5 m) ]! J) @7 y( m. u7 j. `9. Which of the following financial statements reports information as of a specific date?# t# T1 y; v2 A7 L5 u
A. income statement
3 Y3 p2 R4 U$ e% \% T% JB. statement of owner's equity
+ l8 I0 F; C/ n, J* Y/ UC. statement of cash flows
4 E8 R# ^5 Z( _. tD. balance sheet |0 L7 U) T# r. Y q) x! Y
满分：2 分$ y* b7 R0 N% B5 N$ E ]( X; R% M' D1 @
正确资料 X* j. S9 h) _8 X
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% p9 J( d, c" ]0 S9 y10. A bank reconciliation should be prepared periodically because （ ）3 q& ~! g* l: ]' q
A. the depositor's records and the bank's records are in agreement, `& X" l+ u8 ?* K
B. the bank has not recorded all of its transactions! {% Z/ E3 ]) G$ K) E* O7 b4 Z# N
C. any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be7 v N* V. @4 y# q2 E/ U: | c
满分：2 分
0 [- k9 y: [* E1 O0 X9 S* G4 l9 z( b正确资料:C
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