[南开大学]18春学期（1709、1803）《会计专业英语》在线作业（100分）

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【奥鹏】[南开大学]18春学期（1709、1803）《会计专业英语》在线作业
试卷总分:100    得分:100
第1题,The measurement bases exclude(  )
; a2 Q9 a6 n1 i$ L1 u3 }# W7 o+ KA、Historical cost
& e; j9 b8 @9 u2 p, P1 Z4 I7 hB、Current cost
C、Sale price
D、Present value

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" G  u3 P$ y8 f1 S7 \第2题,What is the type of account and normal balance of Allowance for Doubtful Accounts?
6 v+ c+ H0 w: s5 u+ y! hA、Contra asset, credit
B、Asset, debit
C、Asset, credit
D、Contra asset, debit
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第3题,The inventory method that assigns the most recent costs to cost of good sold is
$ Y6 C: l, U; X8 WA、FIFO
5 ~7 w, D; H+ x3 n9 JB、LIFO
C、average
; |8 Z* t1 g( T+ VD、specific identification

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) q) s  j% S; S) v+ h第4题,Which of the following should not be considered cash by an accountant?
A、coins
, Z7 J1 Z+ D2 v9 @B、bank checking accounts
3 r* v, X. Q$ X, \C、postage stamps
D、Petty cash funds


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第5题,The accounting equation may be expressed as（  ）
( k9 L& [# J* I% OA、Assets = Equities - Liabilities
3 Q1 v) ]0 A/ d  A: K( RB、Assets + Liabilities = Owner's Equity
1 J1 [8 S( M2 @2 }, `) lC、Assets = Revenues less Liabilities
0 k& h& I. s/ B! f) x+ AD、Assets - Liabilities = Owner's Equity
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第6题,For accounting purposes, the business entity should be considered separate from its owners if the entity is（  ）
9 u, Y% U0 M% e5 i( Z( HA、a corporation
& {, f, q" V! C8 D- m' k( QB、a proprietorship
6 D# q# J) [/ }. `5 n  K& ^+ ^C、a partnership
2 k# Z4 _) w7 @4 U$ g- ?1 ID、all of the above
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# }% v  x# B9 w7 b4 t0 E. {4 D3 q第7题,Accumulated Depreciation (  )
A、is used to show the amount of cost expiration of intangibles
5 ]. x5 Z8 ~3 d2 \2 M0 z3 `9 ^B、is the same as Depreciation Expense
C、is a contra asset account
, O, H& |( b$ G' w/ t4 KD、is used to show the amount of cost expiration of natural resources
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6 L, X& ^, z6 \" _+ \* s第8题,The primary purpose of a stock split is to （  ）
1 n( z" h5 C4 Y  C0 k" M6 PA、increase paid-in capital
B、reduce the market price of the stock per share
, l. r4 `6 v  aC、increase the market price of the stock per share
6 m. e+ X" C0 ~3 I1 b! HD、increase retained earnings
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- ]; n1 x9 b; k& M第9题,On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （  ）
& n. C; g! C" b7 L* ZA、Uncollectible accounts expense for the year
B、total of the accounts receivables written-off during the year
  n7 S, b1 Q) ]- pC、total estimated uncollectible accounts as of the end of the year
D、sum of all accounts that are past due.
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第10题,Which of the items below is not a business organization form?（   ）
A、entrepreneurship
1 m7 [! k' l1 Q3 |8 G& f# PB、proprietorship
7 Z: D0 c' U7 L  Q- o/ q" P0 lC、partnership
D、corporation
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第11题,Merchandise inventory at the end of the year was understated.  Which of the following statements correctly states the effect of the error?
% L2 y8 L6 h8 l" c; dA、net income is understated
, R% }; d# |3 @8 G, F" Z  j5 `4 KB、net income is overstated
C、cost of merchandise sold is understated
- o) ^/ d! G/ O7 ~, s1 sD、merchandise inventory reported on the balance sheet is overstated
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% G: s0 N9 B% h* K) a第12题,How is treasury stock shown on the balance sheet?
A、as an asset
B、as a decrease in stockholders' equity
4 Y. k1 r9 V+ T7 C  d: M9 v  yC、as an increase in stockholders' equity
; C+ Z  _: F( S1 RD、treasury stock is not shown on the balance sheet
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- F" y. J( A: _  c$ F第13题,A capital expenditure results in a debit to （  ）
9 w$ [( r! A) F: [: t2 zA、an expense account
: Z& L7 j! w) E+ eB、a capital account
C、a liability account
D、an asset account



7 \% i+ ^( C* ?4 U第14题,Expenses are reported on the（   ）
' {! Z: }5 ~' y6 h8 z% X9 eA、income statement
B、statement of owner's equity
C、statement of cash flows
' L. u1 f% Q! E! |& g+ q2 cD、balance sheet
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第15题,A characteristic of a fixed asset is that it is （  ）
" q/ |- I  [) J/ \7 c" _* OA、intangible
B、used in the operations of a business
: g! K( B+ Z3 z$ eC、held for sale in the ordinary course of the business
$ y6 |/ V/ l7 J! r" S6 ?: m- aD、none of the above

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* _" N4 I& i$ f' Y  ]! I第16题,The term "inventory" indicates （  ）
A、merchandise held for sale in the normal course of business
B、materials in the process of production or held for production
& _+ D$ ?3 x( C# e! P1 NC、supplies
D、both A and B



第17题,Sinking Fund Cash would be classified on the balance sheet as （  ）
0 Q1 _+ N9 b6 W, F7 D; m) w' ZA、a current asset
B、a fixed asset
$ Z; o: W2 Z+ A+ S5 H. Y- ~2 pC、an intangible asset
D、an investment



- s8 B! k: \) G3 v! T- k8 L第18题,Current liabilities are（  ）
3 ^5 K. ?3 j* P( j; A- OA、due, but not receivable for more than one year
# M4 ?; H7 W. g$ S9 OB、due, but not payable for more than one year
( T2 ?: M+ I2 q% B# {9 DC、due and receivable within one year
- i/ p( {8 i# c0 UD、due and payable within one year
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第19题,Stockholders' equity （  ）
& j0 d  o* {- [$ t9 O( T; tA、is usually equal to cash on hand
B、includes paid-in capital and liabilities
1 T/ k$ k, |/ ?% V& o5 B5 ?C、includes retained earnings and paid-in capital
D、is shown on the income statement
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- E+ Y5 _" v0 R# m, y第20题,Cash dividends are usually not paid on which of the following?
A、class B common stock
% l0 \3 P% o- H/ c4 k6 V7 lB、preferred stock
) X  b/ ^, F% r7 a) K3 Z: `C、treasury stock
/ h( G8 a$ t2 UD、class A common stock
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第21题,Solvency analysis focuses on the ability of a business to pay its current and noncurrent liabilities.
5 k* j1 V7 F* CA、错误
B、正确

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第22题,Horizontal analysis is used to compare the financial statements of the same company for different periods.
0 \/ L9 l! b2 z6 J4 h/ L6 g# lA、错误
3 v7 s0 o) D% ^( J) }: N' ZB、正确



第23题,The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.
A、错误
9 w& a) Z2 v' f) p% G8 ]( N) LB、正确
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$ d/ R8 s' G5 e第24题,If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.
A、错误
B、正确
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) m% ^- L! O& b第25题,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.
A、错误
, i' X" s1 t9 f: A2 SB、正确

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第26题,The increase side of all accounts is the normal balance.
3 y4 E0 i, k0 d: TA、错误
$ J* M& b$ J, L0 i1 bB、正确


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- B' R- K9 }* r. ]  [* X8 t& {& o第27题,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.
! W& ]- S7 _5 g; g% Y, ]* dA、错误
B、正确
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第28题,An account receivable is a claim against a customer arising from a sale on account.
) b* x0 q0 M7 VA、错误
B、正确
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  m9 E. l$ h& g) v7 X+ k( Y第29题,Consuming goods and services in the process of generating revenues results in expenses.
6 I: D5 ?3 D% D2 NA、错误
B、正确



9 ~% I% i6 d% X. C, N第30题,Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.
/ @5 j6 x% u" I/ ZA、错误
B、正确
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第31题,The declining-balance method is an accelerated depreciation method.
+ G" r0 W6 F' [: V/ A; u" `$ w! zA、错误
B、正确

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第32题,If ending inventory for the year is understated, net income for the year is overstated.
A、错误
B、正确

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第33题,When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.
A、错误
5 I$ X$ _: R+ {) ^' g3 ]) ?  f! HB、正确
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第34题,When using the FIFO inventory costing method, the most recent costs are assigned to the cost of goods sold.
' e) T' y$ ~+ C7 x! G' OA、错误
. d1 k# r( {7 H# oB、正确
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第35题,Accounting Process is identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of information.
A、错误
B、正确

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% l( Y% B, r' B- E0 p1 H* u% B第36题,A corporation is a business that is legally separate and distinct from its owners.
A、错误
# N. o1 H/ r$ u& gB、正确
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第37题,Treasury Stock is listed in the stockholders' equity section on the balance sheet.
3 P" ^8 R6 v1 H8 r0 s/ V! G$ rA、错误
B、正确


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0 b, _9 l) }6 d: X第38题,The declaration and issuance of a stock dividend does not affect the total amount of a corporation's assets, liabilities, or stockholders' equity.
2 ?$ S8 T/ {3 b' YA、错误
B、正确



第39题,An income statement is a summary of the revenues and expenses of a business as of a specific date.
% O6 i% e. f0 t- L+ y8 _0 f6 F* LA、错误
  p5 O% \+ Y) o" Y! AB、正确
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第40题,The accrual basis of accounting requires revenue be recorded when cash is received from customers.
A、错误
3 _' A% N  n9 D  o2 c: k, r  r: YB、正确

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第41题,The amortization of a premium on bonds payable decreases bond interest expense.
+ W. d: h( ^4 I+ Q  j( yA、错误
/ X( [' E% A, _9 Y) oB、正确

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第42题,All property, plant, and equipment assets are depreciated over time.
; Y5 X# H( V/ y- m3 MA、错误
: T6 T- k6 R7 CB、正确



5 F6 y0 k) C8 d第43题,Dividends in arrears are liabilities of the corporation.
4 o" i4 N; F, {3 `4 n2 i% GA、错误
B、正确



第44题,The matching concept requires expenses be recorded in the same period that the related revenue is recorded.
A、错误
0 D9 R5 q7 J" K- ?B、正确

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第45题,The normal balance of the accumulated depreciation account is debit.
0 ]) o' M/ U. K0 u! B* ~. K% P  NA、错误
B、正确
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第46题,The double-entry accounting system records each transaction twice.
A、错误
* F! C. o8 S" F: ^1 lB、正确



第47题,When old equipment is traded in for a new equipment, the difference between the list price and the trade in allowance is called boot.
; q9 B5 y, T+ Z& Y% O4 QA、错误
B、正确
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0 X0 G+ W7 `! ~, I; N第48题,Temporary investments are reported on the balance sheet at cost.
A、错误
; b8 P/ [( H$ c' d  z5 w+ dB、正确
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; ^) w' Z2 @7 c7 g6 H. ~第49题,Paying an account payable increases liabilities and decreases assets
A、错误
" D8 e6 Z! X; m1 e$ EB、正确
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第50题,If the bondholder has the right to exchange a bond for shares of common stock, the bond is called a convertible bond.
1 s7 Z3 o" v& o; |% _. T% f& L: |5 V4 EA、错误
B、正确


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