南开大学11春学期《会计专业英语》在线作业资料 满分

久爱奥鹏晓林

一、单选题（共 20 道试题，共 40 分。）V 1.  The inventory method that assigns the most recent costs to cost of good sold is
8 @0 Y- @: d' K4 N( R2 [A. FIFO
B. LIFO
- W* _2 Z  K: H7 G2 U9 f1 J" k! iC. average
D. specific identification
      满分：2  分
7 p, h5 D8 `6 [/ l( @( i2.  Cash investments made by the owner to the business are reported on the statement of cash flows in the
A. financing activities section
B. investing activities section
) U* _% b; z) [" X2 k3 }) AC. operating activities section
D. supplemental statement
$ r1 d$ w, c/ L      满分：2  分
3.  The primary purpose of a stock split is to （ ）
" R& y* F$ ^# q8 Y: ?( ?A. increase paid-in capital
+ D. W; u: N& T5 K, UB. reduce the market price of the stock per share
C. increase the market price of the stock per share
0 ^2 t8 U% [. g: U+ e1 n# xD. increase retained earnings
      满分：2  分
4.  Which of the following financial statements reports information as of a specific date?
A. income statement
B. statement of owner's equity
C. statement of cash flows
D. balance sheet
      满分：2  分
5.  Accumulated Depreciation ( )
A. is used to show the amount of cost expiration of intangibles
B. is the same as Depreciation Expense
. {3 E1 C/ H6 O& w3 f# `! BC. is a contra asset account
D. is used to show the amount of cost expiration of natural resources
      满分：2  分
3 q) x$ _9 i# f6 J6 `7 T  `7 @6.  Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?
$ O$ U' f9 B* yA. net income is understated
B. net income is overstated
0 r# ^' M! V9 N2 \+ t, e; RC. cost of merchandise sold is understated
D. merchandise inventory reported on the balance sheet is overstated
      满分：2  分
; i6 y$ ]2 X/ S" g3 B) m& s" l7.  On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （ ）
A. Uncollectible accounts expense for the year
B. total of the accounts receivables written-off during the year
) @1 i- }8 |! L7 \; f. ~C. total estimated uncollectible accounts as of the end of the year
D. sum of all accounts that are past due.
' X' _7 a% g( N- G- t: [* v      满分：2  分
8.  For accounting purposes, the business entity should be considered separate from its owners if the entity is（ ）
A. a corporation
3 Z+ s$ W9 N, ?B. a proprietorship
; T0 O, h5 t- `  H/ v; }2 wC. a partnership
D. all of the above
2 q+ G, t, C- m. R6 R0 I      满分：2  分
9.  Financial statements in which financial data for two or more companies are combined as a single entity are called
- B6 l# S, [' q$ W1 WA. conventional statements
- a" y. f1 l& _& O9 R* p( S9 SB. consolidated statements
3 A: D: W* `% K  l4 MC. audited statements
+ s+ e& Z, f7 `1 XD. constitutional statements
7 w  p/ L( [* y9 d' D: K      满分：2  分
& c; w9 ~, C' p8 i6 r10.  When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are
9 y5 M% V! D4 L9 T! FA. convertible bonds
7 O2 _6 h6 X, BB. unsecured bonds
C. debenture bonds
D. callable bonds
      满分：2  分
3 D1 |9 D( N3 S2 ]1 e11.  The accounting equation may be expressed as（ ）
A. Assets = Equities - Liabilities
B. Assets + Liabilities = Owner's Equity
; l( x5 T' q$ TC. Assets = Revenues less Liabilities
D. Assets - Liabilities = Owner's Equity
      满分：2  分
1 G  H1 B! N: L: o12.  The interest rate specified in the bond indenture is called the （ ）
A. discount rate
8 C7 P& f1 E. d' I% PB. contract rate
- A/ m7 N' D* @! {C. market rate
: E& {. x/ z% vD. effective rate
7 h' b. F; Q$ K3 O2 [- \9 V      满分：2  分
7 @7 b2 b* y3 T5 h, n+ p13.  The liability for a dividend is recorded on which of the following dates?
" e" _, w/ |5 h- pA. the date of record
B. the date of payment
; O4 t5 y, g0 K" [+ G- pC. the date of announcement
4 j- \% V( j$ ]5 J; G3 Z; d5 V* pD. the date of declaration
      满分：2  分
14.  Which of the following groups of accounts have a normal debit balance?
A. revenues, liabilities, capital
: ^% M8 i) S! g/ D0 ZB. capital, assets
6 b7 G! E) w0 lC. liabilities, expenses
9 r0 P) ~) c: {5 R! {2 j% ]D. assets, expenses
5 t- r6 w; U' p9 r7 }# S      满分：2  分
9 n4 u- n" b1 e0 a. r15.  The amount of the outstanding checks is included on the bank reconciliation as a(n) （ ）
* b1 I! x2 f; x' JA. deduction from the balance per depositor's records
B. addition to the balance per bank statement
& V, k  G1 I4 h4 `" o7 m- YC. deduction from the balance per bank statement
8 E$ }9 `1 \: B# X5 C/ b) ^D. addition to the balance per depositor's records
( O" }  Y1 F: _5 A  B: N# X      满分：2  分
16.  Debts owed by a business are referred to as（ ）
A. accounts receivables
B. equities
C. owner’s equity
4 W0 y  ?$ i7 G' L& b: a7 KD. liabilities
, {2 {. h; R' |7 e% H      满分：2  分
$ _7 _8 ^: t# i: Z/ `& i# R/ J5 O% W17.  Financial reports are used by（ ）
A. management
# z5 Y& U2 S9 l+ E- y1 q2 i* T" k3 vB. creditors
C. investors
D. all of the above
      满分：2  分
18.  Sinking Fund Cash would be classified on the balance sheet as （ ）
A. a current asset
B. a fixed asset
C. an intangible asset
; v+ Y5 D+ F5 C+ ]D. an investment
+ R, Z7 B5 L! b      满分：2  分
! M  p4 l! X+ y& l  {0 d19.  In the accounting cycle, the last step is（ ）
7 d) d, ]' m+ hA. preparing the financial statements
B. journalizing and posting the adjusting entries
6 r9 c% G5 u( h! iC. preparing a post-closing trial balance
D. journalizing and posting the closing entries
      满分：2  分
20.  Characteristics of a corporation include （ ）
& i- R) w5 T' A; f0 a# eA. shareholders who are mutual agents
B. direct management by the shareholders (owners)
C. its inability to own property
, p( B" a$ @& HD. shareholders who have limited liability
# i# F  |# [9 B/ v7 _1 t9 a) L      满分：2  分
二、判断题（共 30 道试题，共 60 分。）V 1.  If the liabilities owed by a business total $500,000, then the assets also total $500,000.
A. 错误
% n  {3 e  j6 [! aB. 正确
7 W; ~% z7 V3 [, V      满分：2  分
2.  A fixed asset impairments occurs when the fair value of a fixed asset falls below its book value and is not expected to recover.
A. 错误
0 F% H1 y. W, c% F1 uB. 正确
      满分：2  分
( e  J( F0 D, T( X( O3.  Allowance for Doubtful Accounts is a liability account.
A. 错误
B. 正确
      满分：2  分
4.  During deflationary periods, the use of the LIFO method of costing inventory will result in a lower amount of current assets than would result from the use of the FIFO method.
A. 错误
B. 正确
4 P# m: ^/ ]" \      满分：2  分
5.  Bondholders claims on the assets of the corporation rank ahead of stockholders.
" O" A7 C$ J, ~7 [. {6 Y) ^A. 错误
B. 正确
      满分：2  分
6.  If ending inventory for the year is understated, net income for the year is overstated.
A. 错误
6 r$ h& ^- T$ S4 m- IB. 正确
0 X6 L" n$ {( Z7 G) \2 n      满分：2  分
7.  The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.
A. 错误
B. 正确
      满分：2  分
8.  An income statement is a summary of the revenues and expenses of a business as of a specific date.
A. 错误
B. 正确
0 s* a% r. H" Y& @: Z$ Y      满分：2  分
8 k! B. ?6 I9 [" G5 ~/ J9.  If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.
A. 错误
B. 正确
      满分：2  分
10.  The increase side of all accounts is the normal balance.
A. 错误
B. 正确
      满分：2  分
11.  In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.
A. 错误
. F  Z; V3 N# w0 V/ nB. 正确
% E* e! l; i' U/ g$ v9 b      满分：2  分
5 j) q' ]" Q' p3 T. p/ Q12.  The accounting equation can be expressed as Assets - Liabilities = Owner's Equity.
A. 错误
B. 正确
7 o+ c9 j8 {8 E      满分：2  分
5 o# X% ]3 f9 L9 j13.  The journal entry to record the cost of warranty repairs that were incurred during the current period, but related to sales made in prior years, includes a debit to Warranty Expense.
A. 错误
B. 正确
      满分：2  分
, a0 b( h; U7 S* l, z- D14.  If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.
  F6 i/ S+ y  d8 `  w; W, dA. 错误
B. 正确
2 V5 ^" l- @; B( |& m      满分：2  分
3 C/ `8 n: Q8 [, P  b$ q* y15.  The normal balance of the accumulated depreciation account is debit.
0 G- K& U" s! p0 B/ v5 f/ j6 LA. 错误
; V8 i1 B) [8 i, b+ I) q6 nB. 正确
      满分：2  分
/ `- j: c5 e- |* b. v16.  All property, plant, and equipment assets are depreciated over time.
A. 错误
B. 正确
      满分：2  分
' T$ F' ^# q& ~17.  Paying an account payable increases liabilities and decreases assets
) I. D# \( `2 b, b! Y: kA. 错误
B. 正确
      满分：2  分
) P; u7 o$ e0 l. Z, D18.  Sales Discounts is a revenue account with a credit balance.
A. 错误
B. 正确
      满分：2  分
  a4 U+ ]6 h, E) f: @; I19.  In establishing a petty cash fund, a check is written for the amount of the fund and is recorded as a debit to Accounts Payable and a credit to Petty Cash.
A. 错误
B. 正确
; [' H3 |. x; `: u$ R      满分：2  分
% A$ Z  c/ R) u7 {4 x, N" }' j20.  During inflationary periods, the use of the LIFO method of costing inventory will result in a greater amount of net income than would result from the use of the FIFO method.
A. 错误
B. 正确
$ v# m& ^: l% Y4 I3 i: L$ k      满分：2  分
21.  The amortization of a premium on bonds payable decreases bond interest expense.
, w8 c# e$ j/ cA. 错误
$ A+ s- G* p- {B. 正确
      满分：2  分
) g) v7 d' C4 ]$ y22.  Information is material if its omission or misstatement could influence the economic decisions of users.
A. 错误
B. 正确
      满分：2  分
) |% c) J1 z; |' p3 X) P& f23.  Accounting is a service that provides many different users with financial information to make economic decisions.
A. 错误
( n' K  V  u2 `1 {: u" d3 uB. 正确
& D! p* d! q$ Y/ p      满分：2  分
24.  When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.
+ D3 N' e. {# w3 |( _A. 错误
B. 正确
      满分：2  分
25.  The statement of cash flows consists of an operating section, an income section, and an equity section.
/ S$ R# h7 H0 Z3 AA. 错误
! M, d0 a2 J1 q3 d8 ~' ~' c1 [B. 正确
      满分：2  分
- t/ u% N8 Q# _' s. _2 F26.  When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.
8 K) m; h: \; E' `A. 错误
: a/ E# N6 @0 N4 A6 oB. 正确
4 I: T6 G% A' x1 ]5 ?. ~4 \/ H      满分：2  分
27.  If the bondholder has the right to exchange a bond for shares of common stock, the bond is called a convertible bond.
A. 错误
/ Q5 Q; s5 \3 I, _& nB. 正确
7 U/ m0 \/ e) }( q, v) k& n6 `/ z$ }      满分：2  分
28.  The book value of a fixed asset reported on the balance sheet represents its market value on that date.
7 m- B. V- E) iA. 错误
B. 正确
, A0 B& \8 \1 |+ t! z9 A6 w* ~+ Y      满分：2  分
) B/ X. O8 N# E9 P1 c( h29.  Financial statements should be understandable to everyone.
$ L9 J' z. ?3 p6 v' |" {4 N+ hA. 错误
B. 正确
8 o: J! i2 v7 v3 |  O5 K; w      满分：2  分
30.  Temporary investments are reported on the balance sheet at cost.
# U& J2 z8 p/ ~" v4 vA. 错误
9 H# |! R% Y. }, A1 [+ v/ J5 iB. 正确
( [6 @6 \: O" F2 Q: h  x3 I" ?; \  G      满分：2  分