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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
- P. @; C; @' L9 m) PA. FIFO
: g5 G# K0 `0 J( V9 t) O M @B. LIFO7 U% a, }' \$ v/ Y1 i
C. average8 ^7 r$ e" b3 P3 r8 a
D. specific identification4 [4 b: a- l8 ~5 j6 p% m7 \& t p
满分：2 分
x; ?* ?9 N) c. R2. Cash investments made by the owner to the business are reported on the statement of cash flows in the
3 h5 S$ i& h& X* c5 lA. financing activities section2 E. ^! p8 J; b5 ^% g* w
B. investing activities section
- m! N* b9 V! p! n- r1 eC. operating activities section# s5 f8 u9 d. ~ b }5 r5 d, s
D. supplemental statement
; @& X; f+ K; P7 E 满分：2 分
. X# K5 s8 r6 c2 K9 f8 A) N; \/ v3. The primary purpose of a stock split is to （ ）
8 b' I8 w8 h% i0 {( M1 K& U1 tA. increase paid-in capital
/ l0 f2 r! W( _4 G* eB. reduce the market price of the stock per share
. I% n9 \: V; b* YC. increase the market price of the stock per share& q( b7 s& ]" L
D. increase retained earnings' d2 C G) ^( p, n2 p
满分：2 分3 L, U# g$ C, y+ r3 [$ Q* l A
4. Which of the following financial statements reports information as of a specific date?: N C4 x* I3 m. D) ~; P; l3 K
A. income statement, \4 I& M4 Z* b* M& g6 `. ]
B. statement of owner's equity
0 Z8 |- R8 y2 l9 D/ QC. statement of cash flows
8 h. v* T9 |$ T; ~D. balance sheet* ^9 R" h" O0 N
满分：2 分
( v7 N$ j+ A {! b$ \. S8 c" u5. Accumulated Depreciation ( )3 d( {' M* T7 A# w7 J! ~
A. is used to show the amount of cost expiration of intangibles
7 N/ e; Q8 d- R5 O% e! G7 CB. is the same as Depreciation Expense
& S5 Q6 R" ~& n0 t) SC. is a contra asset account
! M* L4 [$ z2 b6 h* HD. is used to show the amount of cost expiration of natural resources2 b, v6 D! ~, U
满分：2 分$ Q7 Q' P6 F' k+ V% C. O- Z
6. Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?
1 c2 a- ~! g' d! s; uA. net income is understated* i: L S @: ^1 z5 [8 x
B. net income is overstated
) M6 e2 G+ O3 z: jC. cost of merchandise sold is understated
% y5 R& Y$ `8 rD. merchandise inventory reported on the balance sheet is overstated
: v' B8 z9 m( f# Y& C/ e 满分：2 分
0 @2 X5 J/ o( G7. On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （ ）
y! q( ]6 ], q: o* n5 uA. Uncollectible accounts expense for the year, E9 Y% f! }4 t4 d
B. total of the accounts receivables written-off during the year
' O8 u1 R1 b0 f0 v5 UC. total estimated uncollectible accounts as of the end of the year2 O% j# X5 m; \, i3 L7 u% ?) z ?
D. sum of all accounts that are past due.! h% G4 c" @% K4 S4 C4 l
满分：2 分
8 D" |+ J, o9 C7 D% H# c9 [8 k8. For accounting purposes, the business entity should be considered separate from its owners if the entity is（ ）( x( U A; S8 v& W# |
A. a corporation! p( \) g4 p$ W# b8 ]
B. a proprietorship( q1 c. S' P' T7 y0 Y
C. a partnership
, G0 Q( F+ q- LD. all of the above
! m R! u. M, m7 E 满分：2 分* x- \: K: j; q9 h$ ~/ e
9. Financial statements in which financial data for two or more companies are combined as a single entity are called% `& b9 a( s$ w4 A
A. conventional statements" C. \. T, B: x5 E, Q2 n- u
B. consolidated statements
( M+ j# s$ q0 \3 {7 wC. audited statements
5 Q" f# x* D; b" @! C/ h5 SD. constitutional statements
8 f7 N0 Y6 K; e3 s8 T, @& Z1 ` 满分：2 分
9 T7 t! N: x$ p. m% c3 q$ Y10. When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are1 D' E# e* _7 f/ o1 `
A. convertible bonds2 Z A, k8 k+ P" K7 f
B. unsecured bonds
5 H, o7 M) P( U4 \6 A1 RC. debenture bonds; z6 I1 B z) U# G% S' G$ `
D. callable bonds
, f8 f( T) E$ ^6 B) A0 }+ ] 满分：2 分: } P1 q; K5 h1 y
11. The accounting equation may be expressed as（ ）* j# _7 @, v0 E( x- i& |
A. Assets = Equities - Liabilities
1 Y! p6 `' j( w3 h! {B. Assets + Liabilities = Owner's Equity
0 Q! i( R. e" jC. Assets = Revenues less Liabilities q* g; U; X' H/ p
D. Assets - Liabilities = Owner's Equity& ]) B' i0 e2 @: J
满分：2 分
( h6 r. \1 R6 W/ r9 s12. The interest rate specified in the bond indenture is called the （ ）$ L# ?; C2 _1 f+ }) K" b9 W
A. discount rate
( j- K ~9 [$ jB. contract rate
& z6 f' u) S& u. J3 r3 t b1 cC. market rate
+ `% w5 F+ Q0 A& n' t( UD. effective rate1 k3 W2 s# b9 [1 T9 i! b+ Y
满分：2 分
! G2 x& L* ?9 Q& J5 g8 x13. The liability for a dividend is recorded on which of the following dates? p! n. @" T5 R
A. the date of record8 K- v$ J: _, f& Z7 K: R
B. the date of payment
+ A, _) f" l4 ]" D2 u8 S" EC. the date of announcement
- d2 R2 I' d0 q# U: KD. the date of declaration3 X$ t& g8 J& q( \1 F% v" S
满分：2 分
1 A# I/ t2 _/ q4 T14. Which of the following groups of accounts have a normal debit balance?" K5 M1 o, n6 C4 \- M M
A. revenues, liabilities, capital, x2 n- ], @. E$ e4 T
B. capital, assets
# T4 l3 ^4 I: w. cC. liabilities, expenses
' S/ b% b, H! S G" v. V# ZD. assets, expenses: K5 M8 n6 j/ G. J. C3 A
满分：2 分
# ^$ O. u$ B0 K" Q k% ]15. The amount of the outstanding checks is included on the bank reconciliation as a(n) （ ）, t& x* k" L" t) `! o2 r, i
A. deduction from the balance per depositor's records
& n, S2 b. c, u' GB. addition to the balance per bank statement# T" c9 Y* }: x4 f0 J
C. deduction from the balance per bank statement! R* u7 B( ^8 c
D. addition to the balance per depositor's records
% m( \! p4 N( { 满分：2 分
3 s: I# q) u) ]8 U+ X; w16. Debts owed by a business are referred to as（ ）5 V4 |9 W# @+ G6 n
A. accounts receivables
6 h8 _# G6 ^7 o: X' ^' U4 k6 ]B. equities+ ?- b5 ^8 t: Z2 m0 s3 i
C. owner’s equity9 y& O$ ?6 q9 M1 V0 K3 T9 @
D. liabilities
1 V! U' Z0 H6 f9 e% |% c `( C 满分：2 分0 p8 {6 L0 P8 z8 ~: W+ ?
17. Financial reports are used by（ ）. L, u5 i/ K5 l, x9 _
A. management
/ {) `. T8 Y8 {6 @; FB. creditors1 J+ ?5 S) N7 W1 b
C. investors$ O: Y* `$ R( ~7 r5 m y9 f
D. all of the above
; t/ ^) E- A. l5 g, I% u y! j 满分：2 分
+ ^, o6 T/ }' {4 Q {0 G18. Sinking Fund Cash would be classified on the balance sheet as （ ）
8 i) ~; i4 Q% _* f, N( D3 k9 t/ YA. a current asset; n/ g: Z9 C# u/ [8 j0 D6 c. Z# j/ R9 e
B. a fixed asset
; T1 }( f" P0 f8 |2 i5 QC. an intangible asset k4 G1 S9 n m+ N2 k/ ^$ x
D. an investment- X: u" b) o/ F
满分：2 分
* y( \1 ^; g1 R7 E, r. @19. In the accounting cycle, the last step is（ ）
; v+ [6 [, t& W5 JA. preparing the financial statements* @" e+ ^! L9 f. O: \" H
B. journalizing and posting the adjusting entries
2 _3 D4 C% w# K) z% O/ s) l+ `0 WC. preparing a post-closing trial balance* _4 i* a/ @7 A' W
D. journalizing and posting the closing entries) ^# w% v5 V6 ~" O4 ~2 n7 d$ }, e
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20. Characteristics of a corporation include （ ）, j7 `6 N$ _4 S; @! \' Z
A. shareholders who are mutual agents
& B8 ]1 M/ P, ~9 YB. direct management by the shareholders (owners)6 \$ l7 U b# J4 K- V2 h3 K
C. its inability to own property7 W0 r A2 v' ^) [: O. A0 L1 A
D. shareholders who have limited liability( P5 H( B/ u+ J7 E4 D
满分：2 分
8 m3 H. S6 y8 P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 $500,000.
4 F0 p( H& n& U% H, l) B' N: `( WA. 错误0 L8 a; G& Y3 U2 H- \
B. 正确
/ ^0 Y9 q( B% ^$ d5 K" O; l2 h. C 满分：2 分: [) a- V4 o* W) Z0 f
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.
, w( g+ n e( G6 I! D- oA. 错误; N0 L C" L) T/ ?4 T- c8 w& ~ ?
B. 正确
8 ?( D) {- \% r% t" t 满分：2 分9 a5 b' X8 ~% p x
3. Allowance for Doubtful Accounts is a liability account.( H2 ?6 ~; u0 ?3 j
A. 错误
. F; \( d# A5 ]. rB. 正确7 E3 N5 A7 n5 M6 O* Z, c9 C
满分：2 分
5 H5 `) V# C% c4. During deflationary periods, the use of the LIFO method of costing inventory will result in a lower amount of current assets than would result from the use of the FIFO method.
2 s ^$ S! S' E* Q( DA. 错误
0 _& v7 t1 s' x( k7 R/ u$ l+ lB. 正确
! R% o3 q& L) P% ]$ x 满分：2 分
& [3 o! @/ ] t! H3 \ q+ ~5. Bondholders claims on the assets of the corporation rank ahead of stockholders.$ z! J/ `) W7 S1 S* r9 w- a
A. 错误* M7 {4 I# D/ L
B. 正确( X/ @& H( }8 R4 w8 h7 S0 r2 I4 p& \% W
满分：2 分" H6 T. R' x/ H5 U
6. If ending inventory for the year is understated, net income for the year is overstated.
7 _% {2 E6 u+ fA. 错误( |) l! E& Y& S8 d! \) w
B. 正确5 y" d7 o. C0 I% k' v
满分：2 分
" r# f9 U; Z$ W e7. The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.
- J) {0 S8 m) M# [1 G% {' OA. 错误
9 c: w7 c! y9 r! o. L- H% tB. 正确
# x% S3 u' r6 ?- h, f+ X; f T6 K9 D 满分：2 分, q: P- y0 \ C7 [3 a( n
8. An income statement is a summary of the revenues and expenses of a business as of a specific date.9 O Q D: ~* t W! J" O, \
A. 错误8 M1 z, W0 m9 a% w) R
B. 正确
. B, q1 \2 ~$ ]6 b1 b7 ? K- b 满分：2 分; @) |* w- b& {- K% Z- o; n
9. If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.
. B7 m8 S. u8 E/ t, c! a! c) {% J( C3 EA. 错误+ m% p8 s1 w+ ?
B. 正确
2 u+ ]8 ?; O i* H$ T) t 满分：2 分- W# `5 M- i3 j0 w7 V& i
10. The increase side of all accounts is the normal balance.5 y. t- |2 V$ I$ P+ ^
A. 错误
2 [$ I. G" Q' d( G4 G/ ~B. 正确2 u) }% @7 S0 ]% k
满分：2 分
3 Z& E( x. ?4 J3 |11. In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.
4 E( x/ y8 Q" M6 s+ S* ^% oA. 错误5 T/ D2 c. y2 P1 g) G" S
B. 正确
; M- W( F; z! _# J, _) f 满分：2 分& r8 ?. @% i/ N
12. The accounting equation can be expressed as Assets - Liabilities = Owner's Equity.
6 k3 g$ _+ d' V" ~- m& L. m! CA. 错误
! n4 H& E% E, y% x7 VB. 正确1 i% ~! a7 f; G9 c: R" h
满分：2 分& t1 e) {2 Z, }% a v
13. 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.0 u4 }4 r0 {2 g
A. 错误
. ?# c) p4 W2 F% H* {! zB. 正确
* `6 I: f+ w# H3 u- O( V$ x% C 满分：2 分0 b$ |: g4 F) J& z- f" V
14. If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.9 y- X' z: T# m5 X2 b6 h8 i
A. 错误
; `3 u1 S+ N6 `3 {. EB. 正确
1 e0 x$ P w# c1 x4 L- B 满分：2 分1 O2 n/ {. k, A1 a
15. The normal balance of the accumulated depreciation account is debit.
( `: z! d) Z+ I, y T" o+ yA. 错误& U9 k$ r9 t, v7 ]% c5 V
B. 正确9 q1 J' x' K, D6 h9 Q- L& p6 R- X
满分：2 分
* u1 m& [3 O$ e9 A' R/ w16. All property, plant, and equipment assets are depreciated over time.
, B; q# J+ e* H6 {2 BA. 错误
6 o6 E) c2 y% A! UB. 正确8 q- A; R$ W( A5 j3 r5 N: k
满分：2 分) m6 Z& z8 z3 B7 J
17. Paying an account payable increases liabilities and decreases assets
( L$ n! k9 I& b" R) L( ~A. 错误
% V' [$ j1 B2 U/ hB. 正确
9 A4 T- p9 h7 E6 g H' m6 Z2 x 满分：2 分, ^ ~& _; k( k, ^% w( z
18. Sales Discounts is a revenue account with a credit balance.4 F% s. p# E" ~: x6 C
A. 错误
$ g) q' O/ i R- ^! a3 TB. 正确& q. H8 M) D# p B6 [
满分：2 分
. v5 U5 l6 ~+ z- G: `0 F- t19. 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.1 X/ v8 t7 l X) \, t
A. 错误; u9 }3 Z% \1 |1 X% s
B. 正确* y6 t& g3 P1 x' k
满分：2 分
0 G1 H! j b8 e20. 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.
. X: f: h- p W. T. j. vA. 错误. @- X( v; n$ e9 C. ]
B. 正确
4 Z1 o1 F7 K9 T, z 满分：2 分
+ e4 ~' a+ r" k21. The amortization of a premium on bonds payable decreases bond interest expense.
/ ]5 q6 h; g( F i4 e1 x' p) EA. 错误
: i, c) ]2 \, A: b1 ], ~' wB. 正确
( a- t! V* d! @: C 满分：2 分
6 Z o7 Y% g( L% O- w% W22. Information is material if its omission or misstatement could influence the economic decisions of users.) X6 Y( H8 c$ p, h! W
A. 错误3 Z" h! r' A9 w$ r
B. 正确
7 k, o# ~$ H- a 满分：2 分1 [& o% }5 R/ D4 s
23. Accounting is a service that provides many different users with financial information to make economic decisions.
: r6 g" E$ d5 N, H' pA. 错误
j8 a& F2 x3 L. lB. 正确
1 t8 [: o2 m# E 满分：2 分
$ T2 c* e9 V. O1 I4 p24. When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.* i3 `$ E9 H0 W1 u
A. 错误* G2 Q( ?4 H. K; g
B. 正确
, u5 X! X4 |. Y8 A$ r8 w! ? 满分：2 分
) O/ D+ ]$ T0 q" T; h, Q25. The statement of cash flows consists of an operating section, an income section, and an equity section.
/ Y N" v& r$ ~& ]6 @A. 错误9 [, V- D3 D' M5 X# Q+ K
B. 正确1 x0 V3 K% I3 i$ T T, v, |
满分：2 分
B* N; ] P- N26. When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.
8 J# A" L- m+ I! z& rA. 错误
, I# w- @9 R( P3 u9 H- EB. 正确
1 Q. {' `9 ]) k 满分：2 分
9 e/ M3 M' R3 X5 L2 [8 w! g27. If the bondholder has the right to exchange a bond for shares of common stock, the bond is called a convertible bond.2 ?$ x7 W: R3 e% r, Z d& Z9 ` W
A. 错误
5 y- m* [! K- d- J8 O* c1 AB. 正确
4 Q+ n9 `4 ^1 q; L! S( @9 R 满分：2 分
7 L, o; _; X) k- V28. The book value of a fixed asset reported on the balance sheet represents its market value on that date.) c) f; ?* k! m- y; _8 G! Q
A. 错误
# N& H; e4 |5 w2 l7 a0 fB. 正确8 m& r# C. n4 G6 P; P1 D
满分：2 分
& S: V7 y# W2 a9 n29. Financial statements should be understandable to everyone.
9 S' C& ^3 ~# L v$ WA. 错误
3 z1 i9 N: u |7 t; w9 RB. 正确" R, k; g4 \8 y6 s M3 V2 g
满分：2 分1 }5 H0 O# u8 q7 O# W6 ~8 @7 W
30. Temporary investments are reported on the balance sheet at cost.4 _" ]' B8 E6 _
A. 错误
2 y9 ^! t( H: U" zB. 正确9 r* O/ z1 x7 e O% z
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