南开大学22春学期《会计专业英语》在线作业

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资料来源：谋学网（www.mouxue.com）会计专业英语-[南开大学]22春学期（高起本1709、全层次1803-2103）《会计专业英语》在线作业
试卷总分:100    得分:100
, R6 ]& q5 f+ W8 B# G, s. B# f, u第1题,Iftitletomerchandisepurchasespassestothebuyerwhenthegoodsareshippedfromthesellerthetermsare
A、n/30
3 @4 k" I, Q: f% K& ?B、FOB shipping point
$ O' r3 H: ], X* H9 gC、FOB destination
! C, o3 Q: N/ S' g8 Y$ ~% {D、consigned
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1 K) Q" Z2 Z' K- }第2题,Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificpricethebondsare
; E* u1 g5 p1 FA、convertible bonds
& \5 P) j) }  x4 k; [3 DB、unsecured bonds
C、debenture bonds
D、callable bonds
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第3题,Theliabilityforadividendisrecordedonwhichofthefollowingdates
A、the date of record
B、the date of payment
/ ]/ Z! Y( D/ ?; O! s& S4 IC、the date of announcement
/ z% s' |* h1 VD、the date of declaration
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第4题,Notesmaybeissued
A、when assets are purchased
; R* R, q2 u" i' _" @B、to creditor's to temporarily satisfy an account payable created earlier
C、when borrowing money
, ]$ d/ I' [8 j# iD、all of the above
正确资料:
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$ Q3 K  S( l0 L& U+ J5 Z资料来源：谋学网（www.mouxue.com）,Thematchingconcept
1 F  C+ }' D# c; u( m7 C/ pA、addresses the relationship between the journal and the balance sheet
  C0 Y+ M$ a" A* K: X7 j5 c0 KB、determines whether the normal balance of an account is a debit or credit
' @1 r8 Z0 o" K$ S( XC、requires that the dollar amount of debits equal the dollar amount of credits on a trial balance
D、determines that expenses related to revenue be reported at the same time the revenue is reported
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第6题,MerchandiseinventoryattheendoftheyearwasunderstatedWhichofthefollowingstatementscorrectlystatestheeffectoftheerror
: V' q+ N4 _8 |5 HA、net income is understated
2 H( W+ c" F5 B  A2 w1 s( \; gB、net income is overstated
% e# B! N  w) m& Y% qC、cost of merchandise sold is understated
$ R9 x1 A( ~( b  `6 RD、merchandise inventory reported on the balance sheet is overstated
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( [" M/ z5 |, Y& J" V3 f! d6 x2 g第7题,Cashequivalents
A、are illegal in some company
B、will be converted to cash within two years
C、will be converted to cash within 90 days
, P0 B2 j( a- i2 BD、will be converted to cash within 120 days
正确资料:
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第8题,Theinterestratespecifiedinthebondindentureiscalledthe
A、discount rate
: G# X3 \; A; a/ A' S6 F5 }B、contract rate
# D7 h! k. y) ]8 O* J; Q: U9 SC、market rate
) u8 \2 S: p! z- Q2 F: HD、effective rate
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" `  N9 [4 d& A第9题,Theterm"inventory"indicates
A、merchandise held for sale in the normal course of business
B、materials in the process of production or held for production
C、supplies
D、both A and B
+ M; X8 _1 a1 c正确资料:

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# W3 {6 n  \8 ?( m资料来源：谋学网（www.mouxue.com）,Theamountoftheoutstandingchecksisincludedonthebankreconciliationasan
A、deduction from the balance per depositor's records
, A1 R9 r! t' _& T% R8 ZB、addition to the balance per bank statement
/ P* V# R4 Y, Q# |! FC、deduction from the balance per bank statement
6 o7 z3 j& s& G7 h+ |) H5 P! s) Y, `D、addition to the balance per depositor's records
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% \# \1 V$ f6 V& H: C( u第11题,Thejournalentryacompanyusestorecordtheestimatedaccruedproductwarrantyliabilityis
, u' p: c% a! z8 ~/ dA、debit Product Warranty Expense; credit Product Warranty Payable
5 I# B+ q5 x- o+ nB、debit Product Warranty Payable; credit Cash
C、debit Product Warranty Expense; credit Cash
D、debit Product Warranty Payable; credit Product Warranty Expense
正确资料:
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资料来源：谋学网（www.mouxue.com）,Revenuesarereportedwhen
" n: @2 d. k- \! w* z# Y: s7 z/ gA、a contract is signed
" E8 m/ P6 ?+ X6 s  J2 H- s1 ~' SB、a contract is signed
! `; `/ o- W8 G2 O% dC、work is begun on the job
" U1 \5 b( a  a. P, RD、work is completed on the job
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: B& W6 R; G8 `7 U6 B% f第13题,Thetwomethodsofaccountingforinvestmentsinstockarethecostmethodandthe
' U; t+ j6 p. p" m0 S: L8 O2 HA、straight-line method
B、equity method
C、liability method
D、interest method
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第14题,Thecostofaproductwarrantyshouldbeincludedasanexpenseinthe
A、period the cash is collected for a product sold on account
B、future period when the cost of repairing the product is paid
C、period of the sale of the product
2 W( C% ]; G) P. ^5 H/ UD、future period when the product is repaired or replaced
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资料来源：谋学网（www.mouxue.com）,LowCompanyowns40%ofthevotingstockofHighCorporationandusestheequitymethodinrecordingthisinvestmentHighCorporationreporteda10000netlossLowCorporation'sentrywouldincludea
+ p4 z! k0 f0 r* ^, i( R5 ^" ZA、Debit to the investment account for $10,000
B、Debit to the investment account for $4,000
C、Credit to the investment account for $4,000
! k0 m7 a) j' T2 a) d$ MD、Debit to a loss account for $4,000
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) G7 s  u9 o' K7 C: R第16题,Allofthefollowingoccurwithadoubleentryaccountingsystemexcept
5 \; {4 N% u3 T( U# |9 a' T! iA、The accounting equation remains in balance.
4 Z' ~" G/ J* g& p4 K/ ^B、Each business transaction will have only two entries.
6 c, o- C# a5 U$ X1 AC、Every transaction affects at least two accounts
" ]9 |  n8 x4 i/ Z7 B2 vD、The sum of all debits is always equal to the sum of all credits in each journal entry.
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5 l) h# i  G; v/ B第17题,Currentliabilitiesare
A、due, but not receivable for more than one year
B、due, but not payable for more than one year
C、due and receivable within one year
0 X+ q2 y) B6 `9 {4 PD、due and payable within one year
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第18题,Currentliabilitiesare
0 k% o$ `$ |+ d" r) j2 XA、due, but not receivable for more than one year
0 k, B  A3 s8 @& @6 W( iB、due, but not payable for more than one year
7 W# F* e4 O% S  B) F) f3 VC、due and receivable within one year
D、due and payable within one year
+ l0 n2 O0 @4 O* o" D8 B正确资料:
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5 e! }3 G' X) r& o8 M第19题,Theamountoftheoutstandingchecksisincludedonthebankreconciliationasan
A、deduction from the balance per depositor's records
% d1 Q" s, U3 G# w7 ]! HB、addition to the balance per bank statement
C、deduction from the balance per bank statement
D、addition to the balance per depositor's records
, ?5 b5 Y# V2 w1 h$ `# O: z正确资料:
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资料来源：谋学网（www.mouxue.com）,Theinterestratespecifiedinthebondindentureiscalledthe
* d4 a% t3 O1 H& L, UA、discount rate
  X# \7 `9 X! W9 RB、contract rate
C、market rate
  h6 U+ F2 q5 ^4 fD、effective rate
2 F7 y7 ]2 N- F/ _2 ^; m正确资料:

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% H8 s2 Y7 [6 O! V- v* \+ O" r0 |第21题,Ifendinginventoryfortheyearisunderstatednetincomefortheyearisoverstated
3 S8 }. c- x7 G/ S! rA、错误
( i1 S$ \- O  Y7 ?+ y- O' I! r  zB、正确
正确资料:


第22题,DuringinflationaryperiodstheuseoftheLIFOmethodofcostinginventorywillresultinagreateramountofnetincomethanwouldresultfromtheuseoftheFIFOmethod
T、对
( X! |. M  _* j; A6 zF、错
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" ^* ~- X; W& Z- ~' ^第23题,Bondsaresoldatfacevaluewhenthecontractrateisequaltothemarketrateofinterest
' @6 k( w3 G' FT、对
F、错
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/ `- k0 K8 y, [# H第24题,Horizontalanalysisisusedtocomparethefinancialstatementsofthesamecompanyfordifferentperiods
+ V! N, h- h7 I; e% aA、错误
  Q+ C* }% j. @; @B、正确
2 F0 d, J2 B; f- _0 l: i- k9 j更多资料下载：谋学网（www.mouxue.com）
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% t9 U  X. S/ E: H. m资料来源：谋学网（www.mouxue.com）,Allpropertyplantandequipmentassetsaredepreciatedovertime
T、对
  c) o6 M% J/ a7 aF、错
2 h/ j5 W% c3 g- Z( l7 C7 ~正确资料:F


第26题,Abusinessusingtheperpetualinventorysystemwithitsdetailedsubsidiaryrecordsdoesnotneedtotakeaphysicalinventory
T、对
7 g4 q7 w) }# {0 ]: \2 K, Q3 lF、错
正确资料:F


9 L3 j8 m! h& |( [- h/ L. i$ D0 I第27题,Revenueisearnedonlywhenmoneyisreceived
: S9 `8 s$ F0 A6 n0 c" Z7 EA、错误
  |/ U, `- ]- m( {; e' eB、正确
正确资料:F

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第28题,Thedecliningbalancemethodisanaccelerateddepreciationmethod
T、对
F、错
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第29题,Everyadjustingentrywillaffectatleastoneincomestatementaccountandonebalancesheetaccount
1 Y: c6 s4 n0 C: O1 {2 ^7 |T、对
F、错
更多资料下载：谋学网（www.mouxue.com）
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2 p/ Y. \0 A$ l% W资料来源：谋学网（www.mouxue.com）,Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholder'sequitysectionofthebalancesheet
A、错误
B、正确
正确资料:

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- ~+ W0 P5 I6 }2 Z$ E第31题,Dividendsinarrearsareliabilitiesofthecorporation
) i: ]4 V- B9 t3 q; }5 s: ~T、对
. O: Z3 R5 ?8 t( u) O/ P2 P- ^F、错
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第32题,Undertheperpetualinventorysystemwhenasaleismadeboththesaleandcostofmerchandisesoldarerecorded
! E& _9 \2 e! x$ D/ X" U& lT、对
F、错
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! r  k" Z3 \0 w第33题,Accountingisaservicethatprovidesmanydifferentuserswithfinancialinformationtomakeeconomicdecisions
A、错误
B、正确
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第34题,Thepricesofbondsarequotedasapercentageofthebonds'marketvalue
3 G# o  o! w4 j/ p5 |8 f6 VT、对
F、错
! h) J2 D1 y- i; F正确资料:

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1 T; O) W- {5 f& ?第35题,DuringdeflationaryperiodstheuseoftheLIFOmethodofcostinginventorywillresultinaloweramountofcurrentassetsthanwouldresultfromtheuseoftheFIFOmethod
T、对
F、错
: w: u/ O7 X; w% O5 _. a# b" [) ]* U正确资料:

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) a; K4 ~# i/ ]7 a$ c' _第36题,Managerialaccountingisprimarilyconcernedwiththerecordingandreportingofeconomicdataandactivitiesofanentityforusebyownerscreditorsgovernmentalagenciesandthepublic
T、对
9 _2 O3 W5 P, r9 H, I6 ^F、错
8 Y6 `& e) u, j. s+ |8 V正确资料:

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第37题,AccountingProcessisidentifyingmeasuringrecordingandcommunicatingeconomicinformationtopermitinformedjudgmentsanddecisionsbyusersofinformation
2 P7 Z; d1 C" `' l( v! l$ lA、错误
# H( \/ D) g( nB、正确
  w: X) a& v/ [1 D正确资料:
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第38题,Revenueaccountsareincreasedbycredits
A、错误
B、正确
更多资料下载：谋学网（www.mouxue.com）

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3 J, Z- ?7 h# t% Y/ m/ a第39题,Thebookvalueofafixedassetreportedonthebalancesheetrepresentsitsmarketvalueonthatdate
: y8 k; L$ w- @; S/ b- K0 C: e6 h% eT、对
8 h* R" K. |* h* BF、错
正确资料:F
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第40题,Thepricesofbondsarequotedasapercentageofthebonds'marketvalue
A、错误
  b! s8 Z+ X  r( E  A4 v! zB、正确
正确资料:
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  t+ A' X$ ~: h. J第41题,Therelationshipofeachassetitemasapercentoftotalassetsisanexampleofverticalanalysis
T、对
& i: V$ C! P; ^! F( D' _! c( yF、错
正确资料:

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: Q: A' K; U4 s" r$ ~第42题,Whenastockdividendisdeclareditbecomesaliability
A、错误
B、正确
! K4 ~( @, g: ~. J正确资料:

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  |5 G- i8 @& Y% j. Y第43题,Cashequivalentsareshortterminvestmentsthatwillbeconvertedtocashwithin120days
T、对
$ X6 {/ ^8 F, k6 C" P% n! fF、错
正确资料:
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第44题,ThedifferencebetweenAccountsReceivableanditscontraassetaccountiscallednetrealizablevalue
" ^9 i; Z/ `" w  e7 V; I: M# d& f( ~T、对
& N5 |: p+ u0 T1 w$ v( uF、错
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第45题,Iftheliabilitiesowedbyabusinesstotal500000thentheassetsalsototal500000
/ Y* L" u* F1 E# s- s5 \0 N" [6 QT、对
F、错
4 o- r7 g1 Q# ~  A5 A1 J. ^/ X% w8 x正确资料:F
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第46题,Availableforsalesecuritiesaresecuritiesthatmanagementexpectstosellinthefuturebutarenotactivelytradedforprofit
A、错误
B、正确
更多资料下载：谋学网（www.mouxue.com）


第47题,Amortizationistheallocationprocessofwritingoffbondpremiumsanddiscountstointerestexpenseoverthelifeofthebondissue
T、对
F、错
更多资料下载：谋学网（www.mouxue.com）
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+ d6 i) |* G* d+ y6 K/ A, ?, d第48题,Consuminggoodsandservicesintheprocessofgeneratingrevenuesresultsinexpenses
( C, J% Y& X8 `# Z1 R1 QA、错误
B、正确
正确资料:
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* a0 P3 F+ o8 ?; O第49题,Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholder'sequitysectionofthebalancesheet
% I, Z$ N( Z3 b: w. D% yT、对
F、错
正确资料:

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# |# F9 G3 U/ [: y8 w资料来源：谋学网（www.mouxue.com）,Managerialaccountingisprimarilyconcernedwiththerecordingandreportingofeconomicdataandactivitiesofanentityforusebyownerscreditorsgovernmentalagenciesandthepublic
+ q1 Q# c, m- l. eA、错误
# s& ^* Z, L  h( E8 j+ l& g3 bB、正确
正确资料:
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