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一、单选题（共 20 道试题，共 40 分。）V 1. The liability for a dividend is recorded on which of the following dates?
2 n# W+ G( G" O( ?/ O2 L) }A. the date of record
, A2 b3 s, ?, V" d/ `; U* MB. the date of payment* q/ w7 o5 V% b5 V2 {* a7 t
C. the date of announcement& I( G7 d, J1 a
D. the date of declaration
& z; ]* N% y4 ` 满分：2 分
8 r: H! U! ?9 f" l/ R0 ^2. Cash dividends are usually not paid on which of the following?
3 S7 O& I! \! N1 ?6 x$ uA. class B common stock
( h: \7 y1 W$ jB. preferred stock
; G& v( E7 H" ]" NC. treasury stock7 y! t8 ?3 _% U5 S
D. class A common stock2 |( m5 Q3 W( @4 h- o9 _
满分：2 分
" @$ y4 x- }' R. s x5 p! E3. Which of the following below generally is the most useful in analyzing companies of different sizes?$ M: ~" p `# @1 E, b- ]! A
A. comparative statements
$ e- e8 k+ r1 v4 J+ G+ Z1 k/ o/ vB. common-sized financial statements
; z0 u5 l) O8 A fC. price-level accounting
( W8 a, [' w* c( `' }D. audit report) O; J/ w O- w$ l
满分：2 分
& a! X/ R( l+ E4. Expenses are reported on the（ ）0 B, C* w; E F: w M9 L0 d
A. income statement, p" H) S) N. {' `8 R3 e
B. statement of owner's equity
. n0 P I9 M1 ~8 q2 tC. statement of cash flows# H1 x6 c5 e" U
D. balance sheet: H) u; z, o' M6 B+ m, l
满分：2 分
7 O; Z7 p1 t# K, d7 t5. Which of the items below is not a business organization form?（ ）
0 I& j3 t( O+ Q! ?1 c6 t' nA. entrepreneurship6 s3 E: m" t2 a" `
B. proprietorship4 ~9 T. D$ Y% o: k7 s n
C. partnership! g" [* v5 J' B/ d
D. corporation/ \! J" S h/ Z# w* w
满分：2 分, I/ o* X5 _* u I8 d& h4 E
6. Accumulated Depreciation ( )$ f: L3 i7 J* t8 g
A. is used to show the amount of cost expiration of intangibles
5 ?0 a* z1 f6 }% m vB. is the same as Depreciation Expense* H. q5 Z1 j+ h- k9 J
C. is a contra asset account! ^' ]6 t2 R4 E' m
D. is used to show the amount of cost expiration of natural resources
" b; b9 U, {: ?9 O' g6 Y- } 满分：2 分# ^0 O7 r; m6 }4 t$ u
7. On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （ ）- q4 `4 o9 [7 Y5 ?4 A; a
A. Uncollectible accounts expense for the year! h' e2 f3 `0 |4 H, P
B. total of the accounts receivables written-off during the year% Q" ^7 g+ \* k! |4 \
C. total estimated uncollectible accounts as of the end of the year( c, W! ~7 [& ]; c2 h
D. sum of all accounts that are past due.
) _+ d8 O& r6 Y* O8 N 满分：2 分
/ b' s i' v. B7 h- }8 q8. The amount of the outstanding checks is included on the bank reconciliation as a(n) （ ）* E- b( x8 L% n* L
A. deduction from the balance per depositor's records
* X0 t o0 o6 ^B. addition to the balance per bank statement" o) D5 g4 G* x) e
C. deduction from the balance per bank statement
0 z ~- n$ x3 g5 W, N+ ND. addition to the balance per depositor's records
( R% ?. q3 ~, G( c 满分：2 分4 z0 `, @! S& M! S1 x: s$ q5 |
9. Which of the following groups of accounts have a normal debit balance?
; n0 W* v5 N! N- U" o) kA. revenues, liabilities, capital
8 L6 K0 f B" TB. capital, assets
# p3 L% S/ h+ cC. liabilities, expenses
8 _8 P3 t! t% c2 r, x3 s/ d5 e' v* cD. assets, expenses# I) F8 Z2 P5 W4 Z. G9 f
满分：2 分4 \( K$ b2 R* t+ V
10. A characteristic of a fixed asset is that it is （ ） {( ~$ r: N$ z7 e6 z! P
A. intangible
$ \7 @" P& W/ Y# ]- [! gB. used in the operations of a business! ^; k; X+ X- F1 S' T: I
C. held for sale in the ordinary course of the business
$ |3 q8 ^: w3 t% d+ ~" ~D. none of the above
& _9 ^+ y( m3 V, @5 F3 o0 n$ l 满分：2 分
1 _* e% F/ J( Y6 _$ w! r( E# D. p11. A capital expenditure results in a debit to （ ）
% x% p1 |% w4 VA. an expense account! j7 W ^$ V% \) }3 [ u9 C
B. a capital account0 w( X/ J3 S o/ w. y+ z
C. a liability account! I9 w+ T' w8 }4 }: I' `# x
D. an asset account
0 W8 [8 ~% o8 D- z. G7 a 满分：2 分' I, j. y. R5 ?, y
12. The inventory method that assigns the most recent costs to cost of good sold is# [+ K- I4 H) y9 Z1 n7 R$ X5 H
A. FIFO7 z5 b- W d5 P0 P! C+ Q8 }
B. LIFO2 Q- S# e& [: j! `: c
C. average
4 }/ X& @: n+ u1 B9 lD. specific identification
3 P* n6 Z. `8 E( l+ E: Z& X$ K 满分：2 分( z# ?: p" u. ?) d
13. Sinking Fund Cash would be classified on the balance sheet as （ ）1 ?! p" v# P7 j9 Z4 v, h6 K
A. a current asset
5 S+ \0 D$ g, LB. a fixed asset1 i( B7 ^. }0 `
C. an intangible asset5 M s ^4 H' i4 C; B: [
D. an investment! f+ L. \; X. W# L$ S( r6 s
满分：2 分
6 x; Z7 s" K. N3 D4 u, @0 ~9 U14. Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?
2 p+ B5 m& F- X. m" sA. net income is understated# L( Q6 f5 G; z9 X% _$ D
B. net income is overstated" ]8 Y4 \# b3 F- u t$ e- S T: `8 @+ m
C. cost of merchandise sold is understated
, M' y! i2 D+ }7 Z1 I( j% FD. merchandise inventory reported on the balance sheet is overstated
5 }7 v! R4 \! c8 { 满分：2 分
3 t( N$ t8 x$ N! J15. How is treasury stock shown on the balance sheet?
7 W0 Q- ^/ K# v* w0 N- AA. as an asset
& Q& C8 {& K/ U" b+ n- ^" d3 XB. as a decrease in stockholders' equity
0 Y' g0 W$ G7 WC. as an increase in stockholders' equity; [/ s6 X: N% Y9 ]) w
D. treasury stock is not shown on the balance sheet( D) r A; M* f. E4 e' ^
满分：2 分
0 ^) Z9 w6 [# I, _16. The debt created by a business when it makes a purchase on account is referred to as an6 f6 u+ v9 ^7 S& K: }. ]
A. account payable E6 K: }. {( Q7 u0 X) G3 ]7 A
B. account receivable
! [$ Y# c; ~0 w% X+ k# f' W UC. asset4 O! f! D0 s0 ~/ ^. p: p$ |
D. expense payable
% i v; G- L+ i! ?. X 满分：2 分
& p9 ]( J' T8 k: o17. Financial reports are used by（ ）
; W( x) ~% s7 K% O- A: DA. management! W7 l( S; f1 |
B. creditors
m3 b. z0 s1 w2 ~+ X9 VC. investors
1 h e, E% [0 D5 Q: C3 J- l3 F5 ^D. all of the above
5 N& c. w( l- n7 V4 N" v 满分：2 分7 F0 a) d! ^6 y
18. When the perpetual inventory system is used, the inventory sold is debited to ( )
; \( U/ Z2 Z+ W+ ]A. supplies expense
- C8 _, z' T H# y. C( LB. cost of merchandise sold, ]9 b0 P3 `; ?( U0 j! j# K
C. merchandise inventory& U; u8 y2 L+ z! d, C5 s
D. sales
) z) g0 w$ r( l; ~' D. x, T 满分：2 分
0 Q4 z3 D" ?. e19. Stockholders' equity （ ）
) E1 r! I7 E% A8 fA. is usually equal to cash on hand4 }- n* o( q/ K) p
B. includes paid-in capital and liabilities. K v0 V2 u- `1 ^# q& G; |) v; J
C. includes retained earnings and paid-in capital
) j4 @5 i0 o% h. c0 YD. is shown on the income statement) H/ C& |. N3 o7 Z* f
满分：2 分
- _1 }" r: H Q H& |20. In the accounting cycle, the last step is（ ） r( n9 x+ ~9 R0 T0 t; r) A
A. preparing the financial statements+ n- _; n, y/ ?$ C. J$ Q2 D
B. journalizing and posting the adjusting entries
# k# Z9 ]. u" j: X* @1 w6 \3 NC. preparing a post-closing trial balance9 L; M; g0 M' M" q: w+ g! ?
D. journalizing and posting the closing entries: @' Q) e2 e3 V. _6 \
满分：2 分 ' Y+ f3 K4 V6 ^( e& Q& Q# |
9 K6 T: b5 W5 B. B( g. N
二、判断题（共 30 道试题，共 60 分。）V 1. All property, plant, and equipment assets are depreciated over time.! I' B5 \" n% r/ g& H& |
A. 错误
7 ~% y& ~& e# e" a' OB. 正确
6 `; m+ h* g7 U; A3 I t 满分：2 分6 D* s3 j( z' X' `
2. A corporation is a business that is legally separate and distinct from its owners.! e, X6 O9 Z5 `9 z8 k
A. 错误: S8 x6 N y; @. \
B. 正确. F" L6 ]/ d4 p1 Y2 d* D5 s
满分：2 分
5 e+ P4 W4 D- C$ ?) n" D" } o3. Paying an account payable increases liabilities and decreases assets9 D/ M9 \9 p w$ g& w- Q
A. 错误
. r8 @2 ?, O5 DB. 正确
, q i8 L5 q9 k 满分：2 分
" V& o4 k; `; \- f6 {4. 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.8 S- t7 ~( _3 p: j
A. 错误+ L+ h, Z0 v3 H4 H7 W
B. 正确
v% E C, @5 _6 X: x5 N: t$ l5 j. b 满分：2 分
( n' o) `: S; T/ L% E7 S5. In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.4 f# M) {; i$ g
A. 错误, `" R' G: x$ N- u9 z8 `: K$ X
B. 正确- Z) o& c: O2 e
满分：2 分* u0 `3 y0 B: X
6. If the bondholder has the right to exchange a bond for shares of common stock, the bond is called a convertible bond.
' M: U1 t4 d" o% cA. 错误
0 D W% V% n5 SB. 正确
2 e, c- O' U+ P 满分：2 分% f1 L$ b7 \+ o3 ]
7. If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.
- \: N* w& S* a) V, W, bA. 错误
9 y9 Z6 F% t+ g( r6 A) {& iB. 正确! l4 j- z" r' A, t B, v
满分：2 分6 V9 z5 V* B7 ^& n3 X+ O
8. Bondholders are creditors of the issuing corporation./ w6 p: g/ m& k$ }2 i4 W3 ^0 t
A. 错误
+ V% p4 O+ G* q0 `B. 正确) m! P/ }' x9 |2 ^( F
满分：2 分- y; s6 K" j- \ Z# B' k: b- b$ J. Z5 A1 {
9. Allowance for Doubtful Accounts is a liability account.: I8 H) }3 d, `0 `
A. 错误5 l9 S# \; v- c, M
B. 正确) O2 q$ n" ~2 {- G( X6 D g& l
满分：2 分
. ?+ X5 h4 X) _- H/ }3 e( ?+ Y10. Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.
+ z; }: a( y9 M6 _: jA. 错误
# ^- v3 }0 T2 ]! @, y* t9 |8 A0 [B. 正确
! \0 h( s3 W8 E. j' N2 g* y 满分：2 分
) V% j5 G' F2 O$ t) d0 ?11. When old equipment is traded in for a new equipment, the difference between the list price and the trade in allowance is called boot. ^6 g5 n0 J- a; {" o
A. 错误; @# C* {4 ?5 \# Z5 H3 T
B. 正确' y# w( B' j- s+ t
满分：2 分1 z5 {5 q9 i6 N' t4 N' S$ e
12. Primary users of accounting information are accountants.7 K. _6 {, x0 l5 _
A. 错误
- x: N. `" B0 f- G2 w6 h3 M1 S: XB. 正确
9 i: e' y* u, f! L 满分：2 分
( t) a" C2 ]* ~6 G13. The difference between Accounts Receivable and its contra asset account is called net realizable value.
5 `' z6 Y. n# B- } }5 f; ~6 mA. 错误! o0 ~/ K# M6 N
B. 正确
; b) v+ o# j H: a9 o& C 满分：2 分
' d2 V+ K* J6 L; P; Z( o, s14. Revenue accounts are increased by credits.
; J2 N3 a/ E' n) j8 ?' eA. 错误9 c9 o: S: D. Z3 _' N S
B. 正确
) W* W9 a1 {2 J Y 满分：2 分5 w: v; g- D# u( N% F2 ?4 Z
15. In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.2 L5 V, C- r3 U1 b7 A
A. 错误
1 u" `' [) p7 a- nB. 正确
# @ \/ Q, h* Q# p) r 满分：2 分
7 E7 G7 ? G$ w16. The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.
/ G) @+ t, K7 g+ ]A. 错误8 s0 v& Q0 |) F7 f. k
B. 正确
/ U2 K# }4 P' E* Z$ N& B/ z 满分：2 分! r/ |+ \; J$ M) y5 r
17. Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.- ` A0 I7 U' ^# S& c) c
A. 错误7 B% }+ Z! t4 i, J1 F
B. 正确7 t% ]" `& u7 E2 {0 d
满分：2 分) E5 |$ v; A5 F8 M; c9 r- R% V
18. The double-entry accounting system records each transaction twice.
% _: K0 v1 h% {: T+ J6 `A. 错误
0 L2 m" I# q/ ZB. 正确
% Z# G+ D- B: A" |: L t 满分：2 分
" R* k, I9 H7 q9 ]1 G j3 U# v: {8 B19. 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.3 E9 [/ [# w* j( L2 k
A. 错误" A% C- z# j* [; v6 d( j% C0 V
B. 正确 U2 @* d' j' E- o- L9 ?! J" p0 b0 E
满分：2 分7 x1 }$ W: ^+ v" W! a9 W8 Y! Z
20. Information is material if its omission or misstatement could influence the economic decisions of users.; \& t1 b P$ ?1 |' d
A. 错误9 Y/ V3 p% z2 J6 ^
B. 正确
* ]) X0 {- k& |8 K- s6 T4 ?; K 满分：2 分6 ^/ ?8 n. v" H
21. Managerial accounting is primarily concerned with the recording and reporting of economic data and activities of an entity for use by owners, creditors, governmental agencies, and the public.- Q* x& [0 B( t4 B! e* n* |
A. 错误% A9 a! q' N7 E0 t, `8 G
B. 正确
) R5 Q* `% \6 ^9 D, ?$ U 满分：2 分( E8 a' w* J4 {9 C; b' D
22. The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.
/ @3 I) v* V9 B, } rA. 错误# t, d2 d! n; y+ ^
B. 正确
& } D, a J8 T% {, g; n% [& Z 满分：2 分
) y5 [6 B, w8 T: V4 q23. 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.
" O4 @: |$ W: T& R) n) u8 E6 B% HA. 错误
{$ Q( o' j' [2 k8 dB. 正确
% y& y8 K4 c" A& ^& {7 | H 满分：2 分. r8 G) R7 _, e8 C0 k7 V* r9 w
24. A business using the perpetual inventory system, with its detailed subsidiary records, does not need to take a physical inventory.
# ^* J; ~+ P! {# Q- c. pA. 错误5 V% M" f/ \$ L( P& Q+ ^/ T
B. 正确
8 t: y1 a5 T# I7 E 满分：2 分
7 t0 M: G/ F" D. O X6 W25. Accounting is a service that provides many different users with financial information to make economic decisions.1 i1 c% i4 Y* [7 A1 Y: v
A. 错误5 C9 D) L( e+ K/ N5 h3 g0 o4 [7 p
B. 正确. `2 \$ N' c! k( z0 d3 E
满分：2 分$ R! s, N% z# K5 V% V
26. When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.
- x9 A4 r* U1 C1 F' U2 |5 @A. 错误
4 o+ u' J+ C. ]8 K' f. Y( KB. 正确
" J9 r9 E7 [, |( N. Q- w7 G; R 满分：2 分
& E1 H& E W6 U. J8 I6 e27. Revenue is earned only when money is received.- s' X2 i( H7 c8 H1 N& t
A. 错误
* I' E: R6 x; N" t7 e* a8 Z3 PB. 正确
# e) y5 B: S6 x: O' w# I* x3 U a 满分：2 分
6 E- ~ ]1 u# {0 F4 L; L28. The prices of bonds are quoted as a percentage of the bonds' market value.$ a- v2 w, F& ] k& b
A. 错误
( G% p5 @- t6 F# C. ~& wB. 正确9 ~0 x5 I' b" H+ z3 L/ n
满分：2 分
4 z% j3 D3 p9 m$ b+ M; a29. The declaration and issuance of a stock dividend does not affect the total amount of a corporation's assets, liabilities, or stockholders' equity.5 v& u8 X$ R: w2 u! g
A. 错误6 F+ X# d8 ]+ Q; }+ a
B. 正确; l& a& e, U @$ \% ?6 c3 `8 j
满分：2 分
- F% {. V% M5 T8 @7 e30. When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.
" }2 x8 p( E9 V3 i. j A4 aA. 错误) a6 {4 O3 J6 O9 \- W+ y$ U
B. 正确
) h" k" J; Z% ^5 i/ _3 q 满分：2 分
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