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9 ~5 V$ E1 E. P9 g) ~, e4 j, r( O4 v; c+ f2 {
一、单选题（共 20 道试题，共 40 分。）V 1. The primary purpose of a stock split is to （ ）
6 l" \9 [! F. e1 y% ZA. increase paid-in capital/ Q! @* ]8 J, C& N3 g- u
B. reduce the market price of the stock per share
+ L; _6 d5 G9 g3 H9 x- w) `( UC. increase the market price of the stock per share( g n3 ^- x. E8 W
D. increase retained earnings* t1 T3 Y, G% Q O
满分：2 分
* \( E; r* d% R2. Revenue should be recognized when（ ）
0 V, E6 h) D, VA. cash is received+ k5 e- j% e+ \0 \! F3 q6 h( S5 a
B. the service is performed
' Z: N4 G4 r2 i! N8 IC. the customer places an order
& K+ o: j. F) T7 w9 Q4 A3 KD. the customer charges an order( D+ } U8 ^& P; `
满分：2 分% q8 _: g: e+ T- [' B
3. The two methods of accounting for investments in stock are the cost method and the （ ）
* W& F$ E; h3 d J/ z IA. straight-line method8 y, K+ @* p4 j7 O L
B. equity method
% ^9 }3 r% M. d. p# r4 XC. liability method
6 |( D; e( i$ p7 dD. interest method8 x! E9 w: C4 U# [
满分：2 分$ R# e4 @. Y. y) a x* b# e
4. Expenses are reported on the（ ）9 O8 A$ N. j4 h9 e
A. income statement; ?4 K$ S- R) x- t5 Z$ `; K
B. statement of owner's equity
% C6 q$ a' n& M- v Q& ^C. statement of cash flows
9 s8 p- t# s9 wD. balance sheet
% k, w& }/ w8 ]# } 满分：2 分
+ w o, r6 k4 r4 V* s" Q: t5. Which of the following groups of accounts have a normal debit balance?& t( F* Z% ?+ H8 x t G% G7 h* t
A. revenues, liabilities, capital2 b- W# W% a9 P4 f
B. capital, assets
$ X; E2 Q( v8 @" h( ?C. liabilities, expenses
8 `: @+ j! W5 }, n/ fD. assets, expenses& f. F2 D% G B8 \9 v' ?5 `
满分：2 分
0 K; O" k' I) v, g g6. When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are8 O1 M" I3 M+ P1 \
A. convertible bonds
: _4 q% W7 y$ H+ J% W3 n2 ?9 e {B. unsecured bonds( U% c2 y. F* ? N. d2 |
C. debenture bonds
, C" I7 g) s8 q i7 oD. callable bonds
+ [ Y( }2 T; ~ 满分：2 分. b9 _* e" G( \, ` K8 w
7. For accounting purposes, the business entity should be considered separate from its owners if the entity is（ ）
0 a% J( a, w, n' w1 m5 EA. a corporation$ {$ g8 b" v$ r x& P+ W7 O
B. a proprietorship7 H3 k$ ?1 J( v9 S/ h
C. a partnership. w; W' t2 m' N1 v+ L
D. all of the above
) O0 E: Q# G0 ?9 i: ]( m7 ^# g2 n 满分：2 分4 U+ H4 p/ c$ e/ b. }
8. Which of the items below is not a business organization form?（ ）
, c+ N7 c0 m5 q6 r; w9 ~A. entrepreneurship
8 i; U' j) |5 oB. proprietorship$ q2 k6 o. ?4 J+ X
C. partnership2 R; g/ F7 I# D7 A
D. corporation
. @, L2 n+ l, U$ Q; E `" I( Y9 L 满分：2 分
3 S* c0 N. g7 p, Q9. The inventory method that assigns the most recent costs to cost of good sold is& X) u+ B3 c5 @. s& r1 o
A. FIFO
' T6 X1 T% J2 o. e7 j0 s* W% [$ s+ n& eB. LIFO
& _# W6 N) m7 y( \2 L3 yC. average6 f v( y F+ T
D. specific identification* F1 J/ _& Y3 r4 B+ m
满分：2 分; l/ V9 a$ M. h% g. J
10. Which of the following below generally is the most useful in analyzing companies of different sizes?
* |1 ?6 z2 E) N4 Z5 g( Z( rA. comparative statements
% L6 B- `4 U8 V, x2 d" ~B. common-sized financial statements9 B% o1 D1 a# V5 k! N
C. price-level accounting
# t* b, e0 D, [; ?3 p YD. audit report
- h- a# g S- t# x/ U3 y 满分：2 分
$ N/ b' w, z5 J* i# w) J& C11. Which of the following should not be considered cash by an accountant?0 k1 y6 y( ^6 @) p5 e
A. coins) e: o3 c$ X7 o
B. bank checking accounts/ |, G9 v0 |' v0 w
C. postage stamps
. V7 {7 o8 b% r% ?D. Petty cash funds
5 }0 B& ^; v0 [/ N" D* K 满分：2 分 H6 c: {' c6 }; T0 S. [, E
12. What is the type of account and normal balance of Allowance for Doubtful Accounts?5 W2 L$ k/ U S& z) b5 E
A. Contra asset, credit+ n: o- k4 R$ U3 H2 t
B. Asset, debit/ k4 o! Y1 o/ l6 ]7 L
C. Asset, credit
) D8 r' Q5 Z$ u+ uD. Contra asset, debit
7 L U1 O9 D. [6 \( E0 B3 K 满分：2 分2 b: [2 V' l6 a5 s) @6 ^. c
13. Cash investments made by the owner to the business are reported on the statement of cash flows in the
! w" G U# ^& @8 ^" k% F T: C9 FA. financing activities section
1 a+ Q; f' s- r3 k& VB. investing activities section
* O9 B J2 c& U/ Q/ |8 L, BC. operating activities section
/ w& M/ k9 a; k' e; DD. supplemental statement
8 o8 r9 @0 M f. k% Y& a 满分：2 分
4 @( D$ O$ d* K. t) N, {14. When the perpetual inventory system is used, the inventory sold is debited to ( )0 a7 P8 T0 F* s1 B3 c- w) L
A. supplies expense3 B! n$ V9 I1 B$ x4 O- x! [% M
B. cost of merchandise sold
6 b6 f3 b" U% ]C. merchandise inventory
! Z& J* Q& O/ L8 OD. sales
9 t [1 L! w. J( O; ]' p 满分：2 分
5 J0 q0 s0 C9 w. d7 @0 H! u15. Stockholders' equity （ ）! H) b2 ?% t% J7 D% J
A. is usually equal to cash on hand
7 h: s& |" ?. T9 gB. includes paid-in capital and liabilities
8 x3 l* u9 L4 @, c( EC. includes retained earnings and paid-in capital, Y2 c: y7 |, v- m
D. is shown on the income statement
: d0 f I. o6 G( m! j5 h) m- J. }$ Q 满分：2 分
- l7 [# I g3 ~% Y16. All of the following below are needed for the calculation of depreciation except（ ）) j' j: o& z! C) y1 z8 B! F1 v, D
A. cost
; f% |% v; d2 X1 \6 BB. residual value
2 s$ r# B' W) J3 W6 `/ O2 \C. estimated life# _- C2 m+ s$ E1 u4 c. }- S9 y( m
D. book value
4 L9 c* U8 l2 u. h |9 l6 x: \7 m, I 满分：2 分
! z8 E" N. l" }/ p' R% V3 r0 B17. The term "inventory" indicates （ ）
/ F4 f) M6 ~6 Q! {/ QA. merchandise held for sale in the normal course of business
, K9 a! q/ ]: Q1 r8 W' VB. materials in the process of production or held for production8 w4 ] M$ }2 \4 q; }8 s
C. supplies
6 ~. @1 m5 {- Q: }D. both A and B5 S0 |8 F% S1 n$ V1 ]* p7 n/ ]8 Y9 C7 f
满分：2 分* g+ u' D) G% R+ q- H
18. Which of the following financial statements reports information as of a specific date?' D+ G# q4 w; A3 r* U: i( ^: l
A. income statement
! ]- x7 `" v4 @/ [3 Q) fB. statement of owner's equity
- P; r: v2 Y- tC. statement of cash flows4 s# C8 C' g \4 c% o- b' U: v1 g7 w
D. balance sheet5 |- { u z' ?/ |% G
满分：2 分
: B' {% Q4 W$ e5 c& h) R0 c R19. The amount of the outstanding checks is included on the bank reconciliation as a(n) （ ）8 [' ^# T& T: w0 @& R! e
A. deduction from the balance per depositor's records
: f+ E. ^2 E, b! e J" TB. addition to the balance per bank statement
^% {1 r7 T2 f. F6 q) a4 UC. deduction from the balance per bank statement i! j N, H& O) ^- b% C* s5 s
D. addition to the balance per depositor's records1 @: X0 ]( `/ ]
满分：2 分
6 P. Z6 q) z8 f/ _* D: i20. Debts owed by a business are referred to as（ ）
$ j3 C$ C, p, VA. accounts receivables
1 g/ G1 L$ e2 X e$ ^3 mB. equities
: m$ [; K( ?( T0 T; [* e$ aC. owner’s equity
3 u5 b; m& t& ?4 z4 o% }D. liabilities
% l6 j( M: D% b3 q 满分：2 分 % n* P- u& ?. w Z
. v5 z7 {# t/ H, _/ b8 @/ ], V; t二、判断题（共 30 道试题，共 60 分。）V 1. For a current liability to exist, the following two tests must be met. The liability must be due usually within a year and must be paid out of current assets./ f* t" b5 U' H
A. 错误* ?% g, f; t/ a" @2 t, F
B. 正确8 E- i1 O: L+ ^' o. H. X
满分：2 分0 V& _& L9 F0 e0 M
2. Information is material if its omission or misstatement could influence the economic decisions of users.
. P: r; {0 |, W) `) r% n" sA. 错误
( t9 E% e/ B. {- a: X2 Z; uB. 正确
3 U: z1 Q% C9 L6 h. h+ S 满分：2 分) a7 O7 O7 |- V' o
3. Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.3 M& w8 f* y% _
A. 错误( N8 P1 z z) D; i4 W
B. 正确- s5 @8 s) P* B
满分：2 分
& n0 H* W5 N% v: F4. Accounting Process is identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of information.! f% |6 N4 N. h( D, x: E$ X
A. 错误/ }4 d* N! L& E8 t6 A2 u
B. 正确
8 v* A. w1 t6 i. e; n 满分：2 分" Y9 L, c+ s8 b ~1 o, Q
5. Prepaid expenses are an example of an expense.$ c( y7 S# A7 B1 \" [- _
A. 错误
, e; Y( ^! ]5 B$ B1 bB. 正确( J5 E4 ?3 A- q3 z
满分：2 分
/ J1 }+ i: O% B6. The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.
- ]3 y& ?( G: ]8 I7 T3 \6 PA. 错误* f5 i! h# c# k8 F/ _0 I
B. 正确+ D' y" j3 f( y) p+ q. e
满分：2 分. I) v1 d F* K4 ~
7. Temporary investments are reported on the balance sheet at cost.3 Y( \: p4 _% K5 u, c! k
A. 错误 d! _1 f2 e; g. G& ~6 e9 K0 s
B. 正确. {6 K0 q% f; @
满分：2 分
4 G! T0 B' ~; V+ [+ r$ X: q' ]8. If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.
q2 f+ x* S) q) K8 k$ U, {A. 错误
+ _* d' O8 ~, `5 P+ QB. 正确
: B0 ?, J; l0 s" ]" o# J7 L 满分：2 分
) G) h/ S/ i/ U7 a9. Dividends in arrears are liabilities of the corporation.: R4 @: o) j5 T0 }+ p
A. 错误
; p; t k: P( ^( b0 g' U3 DB. 正确
/ }3 N9 E) R+ |8 [ Z" T 满分：2 分7 U$ l, k, f3 m0 l: R0 ^
10. 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.
: c J/ Y* @5 _" ]/ U4 xA. 错误6 x1 W/ x* t; t
B. 正确
" `, `% c+ y2 _/ y6 k/ x 满分：2 分
" O& C. V1 P1 Y/ y11. 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( S3 I# w* S1 CA. 错误
' F g; z& |+ |B. 正确
; e- T& F! B$ g# Z2 @ 满分：2 分- {% p( m" j4 D, t5 t% [: s
12. Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.: X+ X! ?" X6 A9 Q; V
A. 错误
/ J, G" h/ M7 `6 r) Q, d& S6 u1 AB. 正确4 c- x5 e9 u% L8 G
满分：2 分
- M# U: w% X" Y( p/ g13. Available-for-sale securities are securities that management expects to sell in the future, but are not actively traded for profit.2 ?4 w8 R( Q) g G
A. 错误
+ M) e4 k/ W( O9 p2 F2 G$ aB. 正确
1 ~7 t$ f9 X9 q! i3 p8 t 满分：2 分+ ]; Q6 p: M- a
14. The difference between Accounts Receivable and its contra asset account is called net realizable value.
) l9 W' E% u$ M6 O/ D, oA. 错误9 p C- ~9 v \$ q$ D# u
B. 正确+ e4 l$ c' O" t5 e
满分：2 分
0 ?/ Y. q8 G& y: ^15. Financial statements should be understandable to everyone., f& ?. f) P0 K$ O1 {! K
A. 错误
4 X) T3 g9 }% G ], BB. 正确7 ~9 v }4 L f% y
满分：2 分1 N8 F) L% ~0 {* e+ X
16. The book value of a fixed asset reported on the balance sheet represents its market value on that date.6 n5 Q0 z. U1 \
A. 错误. `, [9 X ~7 K6 J) Y! {* j$ K. N* ~0 W
B. 正确, P6 ~5 h. c3 A& z5 p
满分：2 分6 o/ a* I6 G) C! |' Y: _
17. Revenue accounts are increased by credits.
m* T5 t, z8 c+ B x! R# o- fA. 错误
7 E: i# C3 V+ J7 ^/ Q. t2 LB. 正确
4 G' N7 ~3 [' y, r" M7 I# \2 n 满分：2 分/ g/ O! i' F2 {
18. The allowance for doubtful accounts is similar to accumulated depreciation in that the account represents the total of all accounts written-off since the beginning year.. r D% v0 Z4 f0 Z: i
A. 错误5 O1 U' g& u# H m. ~
B. 正确
' V' Q$ l1 v- t& f* K7 b 满分：2 分
! G! c6 v' m3 D6 H T2 l. r19. Sales Discounts is a revenue account with a credit balance.0 a3 v! n% G& h2 [: L
A. 错误
4 k( q: p U$ s# O9 I4 E! x( pB. 正确$ W, B% I0 }% x5 \/ ?; [; m
满分：2 分5 k; B* P) U4 @- w
20. The accrual basis of accounting requires revenue be recorded when cash is received from customers./ a, y0 \& p5 Q# Z& h
A. 错误0 T/ z' w2 [/ d! `- C9 d" a
B. 正确
7 {- Z H$ |) `& K g& R 满分：2 分
" C. g! M5 y; C" {5 a( f21. The double-entry accounting system records each transaction twice.( j5 N3 l! P! B# c
A. 错误! G, r& K" |2 J$ S
B. 正确7 x. B6 @; f& h1 l& R* t
满分：2 分
' }" {- [6 @& T. `" ~22. Treasury Stock is listed in the stockholders' equity section on the balance sheet.$ X o# {2 P- Y# x# f
A. 错误
9 w, G0 s1 R1 A- Q3 I( g4 iB. 正确
# A- ]( t* Y7 u, b. M' m 满分：2 分
: ~' W/ z% i) P& H# B/ _% ?23. All property, plant, and equipment assets are depreciated over time.- z) _4 c6 T% S' O
A. 错误5 R( S. A: g$ y
B. 正确 ]( p: A& L& \' i) s( K
满分：2 分- q3 r) ]3 r% u7 y7 H8 b `) u3 u
24. When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.. @; l1 F& H. p% ^
A. 错误
3 K. k/ G; y5 U2 EB. 正确
+ M) q! o3 X+ o0 R( v4 L I 满分：2 分
; u# |# y8 F) G6 B25. During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.
4 ?) j0 H) Q3 \6 N) nA. 错误- r% ]! Q- ]" V. n+ C& K& Y" n3 p! Z' w
B. 正确
1 e3 O' h! ~5 h" o- @ 满分：2 分
- Y4 b, t1 C( L9 `$ G26. Investments in stocks that are expected to be held for the long term are listed in the stockholder's equity section of the balance sheet.
, v1 L" E1 ]* k, D3 x* H1 z( OA. 错误# p. l. R5 m# H
B. 正确; J$ y# Y- E( \+ t* X* l W5 p
满分：2 分
1 ~ R9 r8 {" e27. Accounting is a service that provides many different users with financial information to make economic decisions." d6 l5 E( v) s; r9 i
A. 错误
! H( @# h0 v& F8 }1 f$ \3 t5 yB. 正确! b( I0 \( A$ M; \5 p! s: m2 e, D' X
满分：2 分1 m4 _8 | I O; H; p" h8 G# \
28. Bondholders are creditors of the issuing corporation.
$ x) E1 o# N1 o2 t3 f8 LA. 错误: @0 q! n+ h3 N8 P+ k9 {# ^
B. 正确
w; Y6 t7 S& b2 X 满分：2 分
6 O! J1 c& l" \29. If the debit portion of an adjusting entry is to an asset account, then the credit portion must be to a liability account., u1 J n8 l& _- ?; r% H6 P4 m) t
A. 错误
* x. j6 a6 ~5 K& @3 lB. 正确
{1 n) s' v) _" w 满分：2 分/ \4 P; ~1 D3 d
30. The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.
5 j1 \1 z; j( g! YA. 错误; v7 n; N1 C, F! Y8 Y' k" G
B. 正确' L) B1 [" B5 J. B4 v
满分：2 分
: L! s9 l+ }- L' S! d9 O k
" e, m9 j8 R8 a2 j+ x谋学网: www.mouxue.com 主要提供奥鹏作业资料，奥鹏在线作业资料，奥鹏离线作业资料和奥鹏毕业论文以及其他各远程教育作业代写服务，致力打造中国最专业远程教育辅导社区。 |
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