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南开大学11春学期《会计专业英语》在线作业资料 满分

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发表于 2011-6-2 15:47:03 | 显示全部楼层 |阅读模式
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一、单选(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
3 e0 w6 f: {1 a" L1 B3 HA. FIFO2 O: d+ W# a3 w7 I
B. LIFO" W, j$ d5 s+ A5 U. t5 A
C. average
+ |  Q/ t! m$ U; hD. specific identification
' o/ B# k8 w$ Z, n) p1 `- M      满分:2  分! h6 |3 @1 K, c
2.  Cash investments made by the owner to the business are reported on the statement of cash flows in the/ O0 w+ T# r  j" K5 ^$ c4 T
A. financing activities section" T3 {5 u# a6 u- z/ B2 Q4 \
B. investing activities section' M7 Q% d" x( g- m
C. operating activities section
1 Y7 X+ Z% `$ A3 u, CD. supplemental statement8 {1 v) s4 t$ k& E: Y
      满分:2  分! o, W; S( ^5 t9 p) G- S0 B
3.  The primary purpose of a stock split is to ( )5 t: U* a' L! Z% y+ u: f
A. increase paid-in capital
- Z" O3 d! H6 X; z/ P2 u2 yB. reduce the market price of the stock per share0 _4 {4 U- I- a- D; V4 r
C. increase the market price of the stock per share1 c8 f) e0 L% @' Q$ _% l
D. increase retained earnings! q6 f1 t' F0 l+ u
      满分:2  分
' |0 V5 {" w. Z7 h% H3 L4.  Which of the following financial statements reports information as of a specific date?; G% `0 ]9 V! i- i7 F* ]
A. income statement) G& ]& |* v5 R+ x. Y
B. statement of owner's equity
( N( Z8 f2 j- e) BC. statement of cash flows9 |% }" l) Z% i# o. g: P
D. balance sheet
4 y- N  D% G9 i/ F/ _      满分:2  分, h$ P' d/ K+ K* y
5.  Accumulated Depreciation ( ), S# e( i0 I( O. m* S
A. is used to show the amount of cost expiration of intangibles) D+ v3 q& O$ g9 |
B. is the same as Depreciation Expense) e9 k' M4 d6 k* f8 W/ a3 u
C. is a contra asset account
4 f3 T0 }) U1 K* A4 ?D. is used to show the amount of cost expiration of natural resources
3 @5 ~0 z1 n. @/ C      满分:2  分
% P% p; k# w6 U0 |6 l6.  Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?
8 n+ s$ I6 x8 d0 ?* w* oA. net income is understated
7 }% d, m! x  c, D5 x5 I, q' O5 rB. net income is overstated3 d2 L9 H: _/ K2 q- g
C. cost of merchandise sold is understated
/ n2 L4 j3 v& P( W  f: J. E0 GD. merchandise inventory reported on the balance sheet is overstated- K( f3 j: J  T0 W: r; O$ N
      满分:2  分
8 x4 C& K) _4 h7 c- a7.  On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the ( )
3 Y) k( P" i. L3 U( \) xA. Uncollectible accounts expense for the year7 `7 d$ |) u; P0 t: V
B. total of the accounts receivables written-off during the year
9 K$ `( Z4 Q8 ~6 cC. total estimated uncollectible accounts as of the end of the year
, s: `5 N* g7 b8 t& i* GD. sum of all accounts that are past due.
$ |6 G4 i1 u& T# ?: k3 z) I      满分:2  分; ?( @9 A* ^- ^2 l8 p# q5 L
8.  For accounting purposes, the business entity should be considered separate from its owners if the entity is( )2 M# g7 S+ ?! D6 U
A. a corporation& l$ p- P$ F8 r7 ^
B. a proprietorship
% M0 O% F/ N: z( Z* IC. a partnership
6 [. M* c" a# ]- r( U9 U: C$ ~D. all of the above
- U' f# T& G% c/ B      满分:2  分, O; S+ U/ h8 V$ \" Y
9.  Financial statements in which financial data for two or more companies are combined as a single entity are called
6 l0 |5 o4 w0 r6 |( x; O% g0 k8 p" `A. conventional statements3 j3 e2 N! Q  {0 _* S3 E* u( }
B. consolidated statements
3 p( T; @* R; c5 JC. audited statements
! M8 C2 Q! M2 q- ]D. constitutional statements
' ?& C8 E: R& q      满分:2  分( r5 d' O( j# l2 E) A# W6 G
10.  When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are7 a! O* f) w! ]3 }: N0 g
A. convertible bonds9 N0 R4 X4 y8 @3 y
B. unsecured bonds/ i* U3 U) L: _4 j+ }+ E
C. debenture bonds
+ M: }4 ?& Y0 s+ \5 Z/ J# f8 }D. callable bonds
3 t7 w. Z+ B+ B1 ]      满分:2  分
; F, }! O( h$ r$ P( P11.  The accounting equation may be expressed as( ): J3 r4 \  p0 u( z; w# q
A. Assets = Equities - Liabilities2 v3 S7 S; W% o$ q2 F# b* d0 E; V
B. Assets + Liabilities = Owner's Equity
* l! W3 c$ D6 r7 FC. Assets = Revenues less Liabilities+ ~' o* d1 C+ E
D. Assets - Liabilities = Owner's Equity+ ^* b8 o/ q0 |* m7 N; w7 Q* Z! j8 r
      满分:2  分4 n) h: [" {& m6 u9 u
12.  The interest rate specified in the bond indenture is called the ( )
/ ]- `7 i& J) l4 J0 i# A2 ^1 zA. discount rate6 K7 x1 M5 ?! H6 K
B. contract rate
* [5 q7 i2 D7 o# g0 |" BC. market rate7 |8 E* X# v2 B% [! U
D. effective rate
- b6 M9 U) B) P" x      满分:2  分, L% k' P* h, u' H# X2 c# [# i, T7 K
13.  The liability for a dividend is recorded on which of the following dates?
1 b( F& G$ t" ~A. the date of record
/ `2 P8 q! G. j9 q! wB. the date of payment5 _( y. a0 F' Z5 b' ~. k, C
C. the date of announcement
% I( x! \- b+ D" O& W) JD. the date of declaration2 H/ x% K" a6 c7 I% k6 G
      满分:2  分( a1 n1 z; Y3 \. V; l) o
14.  Which of the following groups of accounts have a normal debit balance?( w' T! o8 l9 M
A. revenues, liabilities, capital
) }) }4 E; y5 c4 E2 t+ w! `B. capital, assets/ {$ q4 N6 w5 T  `' P, }+ ]
C. liabilities, expenses) f( }2 U5 P/ l1 T) r
D. assets, expenses
, I4 f+ _& b7 ^6 ?) r3 p6 z      满分:2  分- X, r6 {- g- U$ f4 Z! t
15.  The amount of the outstanding checks is included on the bank reconciliation as a(n) ( )
; ~; Z, r0 [0 gA. deduction from the balance per depositor's records
0 h: I9 ~9 I$ P( M4 N' {B. addition to the balance per bank statement
7 x7 v: L5 Q+ vC. deduction from the balance per bank statement
6 Z0 W1 O* z3 E  R( ]8 q* SD. addition to the balance per depositor's records! a8 d6 c/ Q" [) Y+ ?
      满分:2  分8 u  z0 Q9 @6 M& N5 h
16.  Debts owed by a business are referred to as( )! l3 P' `/ H3 p# q
A. accounts receivables
1 Z5 V. O0 g& t3 c. ]B. equities0 c0 a% ~" Q% ^1 i$ ~% a: Q
C. owner’s equity& G- b! l0 P4 D5 f* G
D. liabilities, d" K+ L* D; O8 K: S# n: I* h
      满分:2  分4 V, O4 L  P+ ~2 q* |( U) I
17.  Financial reports are used by( )2 f$ g1 u: ~! |! c4 R
A. management
# Q; w( L( z+ g7 i8 K) hB. creditors
" f! V/ N+ j! A# ?) `2 X! PC. investors
% S- H6 M: F1 r8 B- x* JD. all of the above
7 k! `8 {9 O4 D* o$ z9 O      满分:2  分
; h" Q, H% J4 r/ R18.  Sinking Fund Cash would be classified on the balance sheet as ( )7 Z8 [7 [. f- @( s. x# ~8 V7 i
A. a current asset
. f1 C6 [- L4 E) Q4 @9 y( UB. a fixed asset6 B$ W$ t3 ]9 L) D6 D
C. an intangible asset
9 X& u# w; l7 ^  XD. an investment0 v2 b# E3 c0 M3 m  }# I
      满分:2  分, {: K# n4 \3 j1 U% c6 H: D8 h
19.  In the accounting cycle, the last step is( )
& f8 h4 a' R* ]A. preparing the financial statements* f; ?# A0 {3 A1 V
B. journalizing and posting the adjusting entries
; X; g: T% o7 S, j* ?& gC. preparing a post-closing trial balance
0 V; ]& S( O: n8 b; s) J! iD. journalizing and posting the closing entries
5 o7 O, W: R5 r9 x      满分:2  分( o2 A- N4 n+ T+ K+ Z- U$ b
20.  Characteristics of a corporation include ( )! b* }! c/ {0 y: V
A. shareholders who are mutual agents: X, J" L' g3 p6 V( P5 o
B. direct management by the shareholders (owners)
+ {1 ^2 {2 _1 A4 Q' L/ WC. its inability to own property
, ^9 _" W. W. OD. shareholders who have limited liability
3 b8 [$ G! ~9 G, p: l      满分:2  分
/ m8 G8 ^! T' g3 d3 h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 $500,000.  L% C- I* r7 @) q8 ^
A. 错误
  q" B& K5 k) W- C8 @B. 正确
( D! l( `: @( |. P" M- U  S      满分:2  分4 g. r& e1 u+ l  [1 O
2.  A fixed asset impairments occurs when the fair value of a fixed asset falls below its book value and is not expected to recover." _0 S$ N; A( {% ?9 J  p& }
A. 错误+ N: r: b" y: j+ f2 y) v! q$ {
B. 正确) M: ^, r2 O" s0 d3 w" }  P
      满分:2  分3 M8 K; w0 d2 v$ K& T
3.  Allowance for Doubtful Accounts is a liability account.
7 I- l. F- g# R% m/ aA. 错误
6 Z3 R5 r7 o) t& ~B. 正确. z' ?, b$ y3 x8 N& L
      满分:2  分
/ R% p! o+ f, ^7 j/ q4.  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.9 R; l. Q$ U+ b( e% G# ^
A. 错误) f) B  j8 J* E' @
B. 正确
: ]# X+ h# O: h6 q3 b1 n      满分:2  分, k- [/ ^5 y  _0 X; H
5.  Bondholders claims on the assets of the corporation rank ahead of stockholders.& r8 `  b( p, }2 T- V3 x
A. 错误! \- e% j8 B0 X2 O! r2 \+ d2 R  v
B. 正确
. V' A+ B' z5 d5 Z% g7 S9 J      满分:2  分( M9 g/ N' o) D$ [( p
6.  If ending inventory for the year is understated, net income for the year is overstated.
1 m' o; B$ H1 g  cA. 错误
, |% A2 _) k& B1 H  P- JB. 正确
- T0 N1 x- ]; ^. H  r7 T      满分:2  分
4 {: s) `4 Y8 c- c7.  The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.8 }3 R. N" V: u) O, @
A. 错误
% ]/ }( r$ I  G" z' ]  mB. 正确
; l+ I% [/ c+ M- D      满分:2  分
  }& T) G+ L0 R6 l- E8.  An income statement is a summary of the revenues and expenses of a business as of a specific date.
* J) H3 c8 Z% k3 p  }A. 错误
$ N3 T% O/ ]: N2 ^B. 正确
0 V  N) m  k2 d+ f1 ?9 m      满分:2  分5 G; p( P% T: W# Q
9.  If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.- z6 [, u6 W6 ]0 u- N$ @1 J
A. 错误3 x  ^# ?% P" I: l7 s# k6 }  Q: G! H
B. 正确
. M) u2 u$ N3 S6 }      满分:2  分& U, J3 e! k2 M. j! W
10.  The increase side of all accounts is the normal balance.# h, J, q/ }9 _$ |
A. 错误$ r( \) ]( q. c6 h
B. 正确
5 R6 m& [0 P* e- }, z$ s; L" b! c      满分:2  分
# S2 I) r6 j* |3 j! X) a11.  In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.% D# H7 B" Q+ d
A. 错误6 m: F3 X( M) m% c7 A
B. 正确
1 Y: b5 d4 D+ d7 n! j/ K, O      满分:2  分
" C0 X5 Z# f1 V" Z% s12.  The accounting equation can be expressed as Assets - Liabilities = Owner's Equity.
. i3 r2 A9 F! b# H( L. `A. 错误7 M9 w' K' ^4 ~
B. 正确
6 x; a8 J7 Y3 ]- X& f* h      满分:2  分* B; o* X! x' I! @6 ~* p  [; l
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.
" g4 f  O9 K: p& o( i& M% j. \' WA. 错误) v9 @# k1 g) E% T; `
B. 正确
4 |3 m" s7 d! ?2 w( H) y; J      满分:2  分, H6 ^3 l8 u) N0 B0 H: p0 h
14.  If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.) Y3 D8 N$ C5 ?8 ?% v7 r* |
A. 错误/ b" p8 p/ D7 |* H$ x
B. 正确
7 e" K% r& R$ l7 e* V5 O      满分:2  分
) ~9 P8 B/ x: B) q1 {* }" u15.  The normal balance of the accumulated depreciation account is debit.
8 a. E2 A& w, `! p5 l! |' qA. 错误9 I, \" `3 D" p9 I1 |/ ~
B. 正确8 s6 w+ L' G8 W% O& ~9 k5 b
      满分:2  分4 w, ~( v  `4 D2 s3 b: ~- J3 `/ `
16.  All property, plant, and equipment assets are depreciated over time.$ [, u4 F& s+ h/ W# ?( g% j
A. 错误' Z2 R2 y" F3 n1 ^5 `( `  z
B. 正确4 G9 O* `3 z$ U; s6 Z
      满分:2  分; T0 ~* M( F( T& d4 }
17.  Paying an account payable increases liabilities and decreases assets
. g8 }8 L& ?. bA. 错误
7 V4 [& q" G' b9 s. ]# C/ \B. 正确
. ^6 ]% g( O0 [" e      满分:2  分5 C6 L" h$ J4 I; w
18.  Sales Discounts is a revenue account with a credit balance.
4 b/ X  l4 r) F3 m0 d& V6 uA. 错误
# ?! e' K7 b, i. [B. 正确
0 U' p) c1 G$ M2 `% j! x+ }) q1 s      满分:2  分
& c$ k5 ?5 z" A$ l) f! M+ `19.  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.
; c/ p- F' R* Z$ {6 G7 U3 BA. 错误! j' F1 `- o  G/ {. m6 `2 P
B. 正确
5 y% [0 s4 k5 X" L) m! \      满分:2  分
2 F; f$ c( \0 W/ h20.  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.; b+ R  m3 Z! |2 j
A. 错误
  _. O' q" D' E2 [" H9 J  \B. 正确& I" m2 [, g# S( Y/ T
      满分:2  分0 T# x2 p1 M6 l% M) Q. O; ?
21.  The amortization of a premium on bonds payable decreases bond interest expense.
0 n. A* w: e+ W9 Y0 qA. 错误0 s) L- s; n3 K1 {  p% S& q
B. 正确2 m% d- z1 b/ f
      满分:2  分! ~4 j. P% r$ L6 ?$ q( v. G0 {  s' Y
22.  Information is material if its omission or misstatement could influence the economic decisions of users.$ ?! Z! u) b  F* m/ \6 p" z
A. 错误0 E* j# J9 o/ _  U5 n% E
B. 正确7 z: f% b, ?' v" U6 S
      满分:2  分" s8 H' A: c& ^  Z: X4 s
23.  Accounting is a service that provides many different users with financial information to make economic decisions.4 B7 f8 X, M6 F: s& d
A. 错误
1 f2 E7 m4 k  @4 X2 J8 u0 U6 ]B. 正确
/ |. j5 W' f5 R7 {+ j: `$ `. Y      满分:2  分
+ U3 B7 e. A7 J0 T3 ~: c4 V24.  When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.8 a7 x! u6 z' S/ H2 J7 E
A. 错误
7 E, F3 C2 h, j% E* d8 j4 LB. 正确
+ ^' X6 T: R) j5 L) r      满分:2  分  c; X! E5 z7 v6 T
25.  The statement of cash flows consists of an operating section, an income section, and an equity section.4 z1 ~3 g# Z. p& U4 c+ a
A. 错误( m" N8 i$ ?/ J8 O1 r
B. 正确- ?# A% `. X2 M7 d9 O) B$ f/ g
      满分:2  分
! x/ z, D$ j; l9 k6 I$ W26.  When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.  h# X& A+ ]$ E$ c8 N9 O# }
A. 错误( r& _9 s( u$ h3 z% r: D) \! H0 l
B. 正确
  O0 a' k, q1 y9 w/ f. ~      满分:2  分- N4 }, q6 s- X6 ?
27.  If the bondholder has the right to exchange a bond for shares of common stock, the bond is called a convertible bond.3 Z3 q3 ?: m  Q+ }) ^) F
A. 错误
/ Z9 o: n5 J' k' cB. 正确0 O3 r7 u9 v  B* c+ C* z6 }1 t
      满分:2  分. O) Q& J, r' L' f" i# d. v  H3 x
28.  The book value of a fixed asset reported on the balance sheet represents its market value on that date.
- T6 @. T" [1 C+ ~4 S* r' jA. 错误4 Z6 R" m5 W5 H& @4 j/ m7 g  g
B. 正确
/ t1 G, r5 U( E2 M* w2 p      满分:2  分4 ?; R% c+ X4 t! w" ], m
29.  Financial statements should be understandable to everyone.9 d1 ~" {) @' z2 q6 e( i# V) O; f
A. 错误3 o$ I6 V2 f7 b
B. 正确
, T7 f8 z2 h* w! t, A      满分:2  分
  z, {4 C( u: Y6 `( X30.  Temporary investments are reported on the balance sheet at cost.# s3 q) y6 |" {( a' y
A. 错误
, f. c2 t* Z& n6 L  A- eB. 正确% a# n( p. v2 i8 E2 r5 `
      满分:2  分

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