南开12春学期《会计专业英语》在线作业

谋学网

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?
A. the date of record
- o, t4 v( U# v) @$ iB. the date of payment
C. the date of announcement
3 B% r$ s% e) r3 X$ ~0 \. d% qD. the date of declaration
      满分：2  分
. g0 ~5 P- ^8 h, z2.  Cash dividends are usually not paid on which of the following?
" Q& q, T" @" g: V9 ?0 o1 r6 oA. class B common stock
B. preferred stock
C. treasury stock
D. class A common stock
* G) ^4 g% s: y8 Z# o0 s      满分：2  分
" {$ V5 p. p9 {  i. [, e) K3.  Which of the following below generally is the most useful in analyzing companies of different sizes?
A. comparative statements
8 B8 K; F' P3 S- Q* b0 RB. common-sized financial statements
  g  C  b% y& s2 p& d6 BC. price-level accounting
D. audit report
      满分：2  分
) B9 v* X' k+ b# G8 T4 b4.  Expenses are reported on the（ ）
( g6 L& ]7 E% v9 ?/ aA. income statement
4 x: m- |/ i8 X; r; d& lB. statement of owner's equity
6 h0 F6 C. r. SC. statement of cash flows
D. balance sheet
      满分：2  分
- i& U& Q4 G0 t' d2 |/ t$ v. R5.  Which of the items below is not a business organization form?（ ）
- g+ m9 _, s' P6 k5 @$ E& w4 b( aA. entrepreneurship
B. proprietorship
C. partnership
8 ?2 \' [4 H* o  MD. corporation
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6.  Accumulated Depreciation ( )
A. is used to show the amount of cost expiration of intangibles
B. is the same as Depreciation Expense
$ q* l5 f1 A, Z  o- l- qC. is a contra asset account
D. is used to show the amount of cost expiration of natural resources
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7.  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
$ P5 X6 [/ f/ E5 NC. total estimated uncollectible accounts as of the end of the year
D. sum of all accounts that are past due.
      满分：2  分
$ Q4 |  g$ e5 l: p4 h9 p7 C8.  The amount of the outstanding checks is included on the bank reconciliation as a(n) （ ）
A. deduction from the balance per depositor's records
B. addition to the balance per bank statement
) c; `, X  w7 ~) IC. deduction from the balance per bank statement
D. addition to the balance per depositor's records
      满分：2  分
9.  Which of the following groups of accounts have a normal debit balance?
A. revenues, liabilities, capital
: J2 v- @5 q( @" zB. capital, assets
C. liabilities, expenses
' R: ^* [2 p/ J1 YD. assets, expenses
      满分：2  分
; Y, N: _( |9 p) m6 p10.  A characteristic of a fixed asset is that it is （ ）
A. intangible
! |" W4 W) i5 {$ f& w- h5 [! `B. used in the operations of a business
- I2 _1 @1 e; I/ Q) o9 n* MC. held for sale in the ordinary course of the business
D. none of the above
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11.  A capital expenditure results in a debit to （ ）
A. an expense account
( b9 V$ Z2 j! V9 \& g; |' G" sB. a capital account
0 v' |0 ^0 d' G( a3 bC. a liability account
D. an asset account
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12.  The inventory method that assigns the most recent costs to cost of good sold is
# Y0 d: q( n( w) p0 u5 jA. FIFO
6 X3 z0 k5 u" x. O: t) oB. LIFO
C. average
D. specific identification
      满分：2  分
13.  Sinking Fund Cash would be classified on the balance sheet as （ ）
% L, N5 A; _3 eA. a current asset
B. a fixed asset
C. an intangible asset
D. an investment
      满分：2  分
14.  Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?
A. net income is understated
' k, i8 G" {4 s( K8 fB. net income is overstated
: v8 y, x1 r8 K* rC. cost of merchandise sold is understated
  }3 D+ G" Q$ \0 j: [+ {& TD. merchandise inventory reported on the balance sheet is overstated
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15.  How is treasury stock shown on the balance sheet?
" ?& A1 |5 T& v0 }A. as an asset
B. as a decrease in stockholders' equity
C. as an increase in stockholders' equity
! s) {/ Z6 ]# T% r+ nD. treasury stock is not shown on the balance sheet
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16.  The debt created by a business when it makes a purchase on account is referred to as an
A. account payable
B. account receivable
C. asset
0 g, T  S) i% u, }0 C; D9 q7 o+ zD. expense payable
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17.  Financial reports are used by（ ）
A. management
B. creditors
% C3 P+ a$ p& r$ Y) K9 @C. investors
1 ]" T$ L! ~  H( @8 cD. all of the above
      满分：2  分
, U, g" l- d1 V; J; e18.  When the perpetual inventory system is used, the inventory sold is debited to ( )
+ M+ u3 z* Z7 ]: sA. supplies expense
& E4 [6 \# M7 J  wB. cost of merchandise sold
C. merchandise inventory
7 |& i0 w/ E& d+ T/ ~, qD. sales
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3 g9 ]) N9 [/ c5 p9 }. m" S9 x# ]19.  Stockholders' equity （ ）
A. is usually equal to cash on hand
5 r4 g/ S+ u7 U3 K0 R7 [$ RB. includes paid-in capital and liabilities
- P- P  q8 u3 ?# ^# }5 B$ cC. includes retained earnings and paid-in capital
D. is shown on the income statement
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20.  In the accounting cycle, the last step is（ ）
( A3 T: ~% U4 f4 ?9 _A. preparing the financial statements
, W. J* j- {% F) \7 |, gB. journalizing and posting the adjusting entries
' ?9 P6 p% h0 BC. preparing a post-closing trial balance
# X" S/ ?0 R3 q/ L# [5 c6 M0 E/ DD. journalizing and posting the closing entries
      满分：2  分
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. L( k0 j+ X1 \5 s( _二、判断题（共 30 道试题，共 60 分。）V 1.  All property, plant, and equipment assets are depreciated over time.
A. 错误
& Z; j9 @/ ?" c+ E3 }; HB. 正确
      满分：2  分
2.  A corporation is a business that is legally separate and distinct from its owners.
A. 错误
. o) h( Y; D# dB. 正确
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( @& D$ p% G" m- F4 J3.  Paying an account payable increases liabilities and decreases assets
2 `1 R" n7 u6 p4 k; yA. 错误
B. 正确
      满分：2  分
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.
A. 错误
- l+ ^+ k" Z; u) v) Q5 t; MB. 正确
      满分：2  分
5.  In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.
3 Y$ m( f' W% p4 }8 h+ Q$ ?8 S9 xA. 错误
B. 正确
      满分：2  分
6.  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
7 ?0 Y  d$ M4 Q( [8 E3 xB. 正确
      满分：2  分
7.  If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.
: Y+ u7 }$ n8 c5 o$ OA. 错误
B. 正确
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' \& U- Y; C: N1 A( Y) l6 Q8.  Bondholders are creditors of the issuing corporation.
$ N/ B. J. K8 `& v* H4 e# K1 |, w: cA. 错误
B. 正确
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' ?, J0 l4 V+ _7 T9.  Allowance for Doubtful Accounts is a liability account.
9 Y: l: L5 }. uA. 错误
B. 正确
      满分：2  分
  P4 C; N3 ]! D" v) j  ]8 f2 N10.  Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.
" O6 y( t/ B1 l' T2 f0 }1 b0 gA. 错误
: L+ q* F# n* O% t  p; \B. 正确
      满分：2  分
$ X! t6 c! L. r11.  When old equipment is traded in for a new equipment, the difference between the list price and the trade in allowance is called boot.
# M6 w6 j5 Z/ O3 b$ LA. 错误
B. 正确
      满分：2  分
12.  Primary users of accounting information are accountants.
A. 错误
B. 正确
      满分：2  分
" p2 k  k3 g* L# Y5 Y" i0 G13.  The difference between Accounts Receivable and its contra asset account is called net realizable value.
A. 错误
B. 正确
      满分：2  分
! z2 ~2 n6 @2 o* j; {% A. \+ t+ _14.  Revenue accounts are increased by credits.
5 {4 ]4 [' S4 y4 K7 e; fA. 错误
. d) [+ I" Z& H/ O) f6 p; cB. 正确
      满分：2  分
15.  In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.
A. 错误
1 y2 P$ V, R2 n7 R0 G, }3 oB. 正确
  d8 T' j$ Y+ U. \; C- `2 }      满分：2  分
- z" @/ m3 F( F+ g- r16.  The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.
A. 错误
B. 正确
      满分：2  分
8 t; G3 R8 u* Y- _$ |9 y17.  Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.
A. 错误
B. 正确
+ n. O5 _5 X9 i0 I; n) U4 t8 y1 t. I. b      满分：2  分
18.  The double-entry accounting system records each transaction twice.
A. 错误
# q9 R' \( g0 N* E! DB. 正确
      满分：2  分
, k& y$ f" M1 K6 o6 n19.  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.
2 l+ E# I* G6 ]# A8 xA. 错误
( _" J6 @& [. x; zB. 正确
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% ^5 p" |# f( r+ e6 \  n% S% Z20.  Information is material if its omission or misstatement could influence the economic decisions of users.
) U# d( g7 g; NA. 错误
B. 正确
. T" {( }2 k/ L/ I$ z9 M. ~      满分：2  分
+ ]* ~/ I! O3 u6 u% g21.  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.
A. 错误
  M% {$ P+ w2 T- O% F% WB. 正确
      满分：2  分
22.  The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.
A. 错误
B. 正确
+ m/ }4 ~4 u: `; |      满分：2  分
23.  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.
3 Z1 a8 J! N: ?( EA. 错误
1 u* n& x# q. p- ?3 ^7 p7 \B. 正确
      满分：2  分
7 I2 p0 C, R7 @! h1 K* L$ b4 U24.  A business using the perpetual inventory system, with its detailed subsidiary records, does not need to take a physical inventory.
A. 错误
B. 正确
      满分：2  分
3 f& ~3 T$ ~! o* q. ~# y25.  Accounting is a service that provides many different users with financial information to make economic decisions.
A. 错误
B. 正确
9 E* W- g* `6 V, p. D) U      满分：2  分
( L5 @! A4 v+ l0 F# _' Q26.  When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.
A. 错误
B. 正确
& t2 A0 ?- x: |/ \. l. a      满分：2  分
5 `9 z. I4 h* y) E) F27.  Revenue is earned only when money is received.
0 \9 s4 B* @, r6 c- L6 u+ IA. 错误
B. 正确
      满分：2  分
28.  The prices of bonds are quoted as a percentage of the bonds' market value.
A. 错误
B. 正确
      满分：2  分
+ b! |" @( O+ j  G29.  The declaration and issuance of a stock dividend does not affect the total amount of a corporation's assets, liabilities, or stockholders' equity.
A. 错误
; x$ p# D3 f* l9 _3 t5 lB. 正确
# `: c! K' W  |6 R" C  Y      满分：2  分
30.  When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.
: }3 U* i6 ]  X' c" P+ jA. 错误
B. 正确
: K0 V3 D9 f3 q3 I5 g: P3 C" a+ H      满分：2  分
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