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南开13春学期《会计专业英语》在线作业

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发表于 2013-6-2 13:48:05 | 显示全部楼层 |阅读模式
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6 F2 r& d2 ^9 V$ c; w2 |
一、单选(共 20 道试题,共 40 分。)V 1.  The primary purpose of a stock split is to ( )0 H$ l8 O8 L1 n! Z% y3 V9 P
A. increase paid-in capital
# v% k2 D9 p/ Z7 RB. reduce the market price of the stock per share% R: x5 s+ [5 H7 I+ S) d7 E5 F
C. increase the market price of the stock per share
+ h! u/ ~0 G4 w) l' zD. increase retained earnings
2 n: A+ l7 i* ]7 Y      满分:2  分4 t2 F% |3 k! O7 n, U, N' @
2.  Revenue should be recognized when( )' `  [# R; U; V  h+ [  Y
A. cash is received4 h- w9 }0 K4 x3 c! e$ q& l% U, z
B. the service is performed
: z7 C" r0 V0 l" XC. the customer places an order
2 O; u- |% J2 Q, w3 TD. the customer charges an order
* F( m- B5 K; ]" A% I# J      满分:2  分
) U. u* b; ~; }- f7 \, a3.  The two methods of accounting for investments in stock are the cost method and the ( )
! g' N5 i! c# |  ~& pA. straight-line method
8 e6 E0 R; U% B0 rB. equity method+ F! ]/ d# x) D$ S4 e
C. liability method
4 n, Z2 P* ?$ K! b8 y2 s1 E, gD. interest method
0 U8 ?# H/ w8 Y; F  K      满分:2  分
5 Q% H+ z" I6 v9 Z+ [4.  Expenses are reported on the( )
" Z& N- C5 y+ X  }3 bA. income statement  P7 c2 k& o( M% l' t5 v9 s
B. statement of owner's equity
+ U+ }% t, D/ B$ OC. statement of cash flows5 T* d2 I1 }4 r
D. balance sheet
; R& W+ E/ z% ~& g4 J) O2 I      满分:2  分8 F9 Y  K. k, B1 D7 b
5.  Which of the following groups of accounts have a normal debit balance?7 S# ?3 e2 x$ N1 {
A. revenues, liabilities, capital
: o  W# M2 K4 J2 ~B. capital, assets
2 C; E' v1 o) k! ?- L% NC. liabilities, expenses
. L. G7 z8 |$ q& m+ mD. assets, expenses
# d3 Q8 @5 I9 G5 Y5 i  D      满分:2  分
9 F% ]! E2 V! F6.  When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are
. H4 Q  A" d; N9 hA. convertible bonds
8 _# E+ z! z& T- t; ]. i. V0 ~B. unsecured bonds2 T& _; M; V0 U8 w
C. debenture bonds' N! v/ D  ]5 I
D. callable bonds: l% M* L* h5 I/ M! e2 X
      满分:2  分  Z6 r1 Q; a3 [
7.  For accounting purposes, the business entity should be considered separate from its owners if the entity is( )
! r' J- R0 }8 ~! U8 j, Y; G( yA. a corporation
4 I, J" C0 G5 l, G" U  T! TB. a proprietorship6 d8 ~9 T) }/ y/ w; e  {0 z
C. a partnership
4 |( b6 ?; N+ ?' U& F7 BD. all of the above
6 d( Y( U* F& V* }! e5 g7 ^      满分:2  分2 k/ q; s: m6 }
8.  Which of the items below is not a business organization form?( )2 \' M# o1 C$ C4 r8 |" L
A. entrepreneurship/ N. U% J( h( u* i: Y
B. proprietorship
* }8 U! O) }7 V* C& @C. partnership. F- X) p) E4 \0 {1 }8 D+ |
D. corporation
5 V$ m5 x4 N# J: Z      满分:2  分* r2 }7 q6 u3 c, q* k9 E
9.  The inventory method that assigns the most recent costs to cost of good sold is
* A, Q" b& g$ ]# f4 fA. FIFO
2 n+ G- P5 }, L" A* P1 M" [B. LIFO8 k1 f  N: M! U3 j7 K
C. average
) a1 L0 Y7 y+ n0 E) S' T7 AD. specific identification
$ ~# M: L& ~1 `2 J& S) e      满分:2  分& T. V3 s$ V4 y& }
10.  Which of the following below generally is the most useful in analyzing companies of different sizes?
1 T6 F% j0 `* d9 {- s+ d: e' ]: u* AA. comparative statements
# v$ Z' w5 E1 g; RB. common-sized financial statements
: f% z9 H' ]6 k4 W: P% U* N- _! y+ yC. price-level accounting
; Z- w, R' m# @9 M6 S; B0 `5 wD. audit report
; d% c9 c: U/ X' ~, g1 ?& F9 k0 A+ I, r      满分:2  分& L; e) X8 A7 @8 C
11.  Which of the following should not be considered cash by an accountant?) \5 }4 s: q" Z- b
A. coins
! l/ n8 Y  q) X$ {B. bank checking accounts
) R3 D) r9 W- O' S7 N+ ]  aC. postage stamps) l0 @; k$ P6 T$ U5 u4 b9 c* V
D. Petty cash funds
) y, N. p5 i* i! E# \* `% Y: h/ j      满分:2  分
8 ]2 q: }9 T6 C" g12.  What is the type of account and normal balance of Allowance for Doubtful Accounts?: d9 G4 e) w( H8 s% C
A. Contra asset, credit
* n! U/ m4 f- b( UB. Asset, debit6 G) A; r  B- W9 b4 ^* z. c& A. m
C. Asset, credit
9 f* R! l0 p/ AD. Contra asset, debit7 ^- p, u" o$ x% i$ L) P, U
      满分:2  分9 T1 m+ B% p* ]$ B
13.  Cash investments made by the owner to the business are reported on the statement of cash flows in the3 K6 |& z+ _6 @
A. financing activities section& s' M* k4 _, ~) a
B. investing activities section
, @" X6 d8 E- q- rC. operating activities section
" t" ^  B  |; S. Z# W  Z. o& e8 o7 bD. supplemental statement4 j" U8 G+ p: q; e7 b
      满分:2  分
9 J0 |( e9 R" b2 o) \7 g+ i14.  When the perpetual inventory system is used, the inventory sold is debited to ( )
1 h- S# A) j# tA. supplies expense, [; W* d: \) H' i
B. cost of merchandise sold: ^2 [( s) J& ^1 ^0 E5 [
C. merchandise inventory
, i( t5 X% I  m" [* H, r' [D. sales% q: I) t4 R! q9 D  D
      满分:2  分
& Y7 X2 _$ y3 p15.  Stockholders' equity ( )0 G+ Q5 K2 w; m9 J8 O
A. is usually equal to cash on hand
) v* i5 N, ^2 N, iB. includes paid-in capital and liabilities& p; x1 k" f1 t6 i+ M1 K
C. includes retained earnings and paid-in capital
7 ?! G0 h2 M* f1 g1 h: JD. is shown on the income statement  ~$ H" G8 k4 a1 ^; o. l$ K
      满分:2  分, |: E' A) x( w7 t' {
16.  All of the following below are needed for the calculation of depreciation except( )
, E: s  u, C9 jA. cost' D8 F7 y; }" D
B. residual value
( ?" \! X, p; F  w3 ~C. estimated life+ C5 {, m' M( g8 ?8 x
D. book value
2 Q# L* X; A' C      满分:2  分
  y* b1 R& E1 J17.  The term "inventory" indicates ( )5 D+ z7 \- {6 E% y+ s) b5 B& E" D
A. merchandise held for sale in the normal course of business* z" j, h+ w7 j6 Z; I0 l% n
B. materials in the process of production or held for production: w9 O0 y  \- t/ O. n5 X: e
C. supplies
4 O4 b9 C1 c! C4 n  I1 D$ {+ ^D. both A and B
$ Z: X( U% M- {! H: b2 v      满分:2  分( o; S8 g+ V% ^  m
18.  Which of the following financial statements reports information as of a specific date?
7 E6 f! o8 h3 w' _% q9 aA. income statement9 n: t- z4 t8 k2 a; B2 T+ b5 ^
B. statement of owner's equity
. J& J1 J3 A0 S+ P1 D2 K5 G: x, XC. statement of cash flows
8 ~' ^9 ?+ E+ j% e* X0 |# OD. balance sheet- ~& O. R, b) ?: @$ |/ x
      满分:2  分
3 G  c/ W: _' D2 \' G* w19.  The amount of the outstanding checks is included on the bank reconciliation as a(n) ( )2 i. U9 l- C- N% ^3 D1 n' p
A. deduction from the balance per depositor's records
3 }2 O% v& i* J; M/ i( h( pB. addition to the balance per bank statement
5 M6 a8 _/ a9 P1 oC. deduction from the balance per bank statement
$ X; B4 q( T( D6 \* gD. addition to the balance per depositor's records
- Y- `$ t3 z+ |. H9 y      满分:2  分
! t( C8 J) D" T4 Y; d4 M20.  Debts owed by a business are referred to as( )" q" i+ w3 R! T+ C# _
A. accounts receivables2 ^* i( o* \% j& Y6 u* W/ v
B. equities: M9 C6 D& _/ f  }4 ]
C. owner’s equity4 p$ R2 D/ p* A/ t
D. liabilities" S  D6 }/ G4 U) C. |7 _
      满分:2  分
6 z! q6 N% R% ^) O
; f0 @8 X; M, {3 r! k! q; Z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.1 r4 S0 }: ^8 t8 m+ T% P
A. 错误  K) @* [8 S7 `* d$ a) n+ T0 `
B. 正确: E+ [3 H$ m0 K1 {, q+ _  _3 z# p
      满分:2  分+ L6 b& r" Q$ e5 D# c2 z
2.  Information is material if its omission or misstatement could influence the economic decisions of users.
& _7 h; `7 s! `# W& GA. 错误2 O( {6 e: \5 [: I
B. 正确* s" y7 a& |; Q6 W
      满分:2  分
$ q/ w, q8 f1 @" a- o3.  Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.
0 @% V' k, }( fA. 错误
9 u( G6 j) i4 A' S8 SB. 正确
; T8 ~" J: F( J6 x; `# q# I: @" Z( }      满分:2  分
4 g) i: F, L9 |8 x# b1 L4.  Accounting Process is identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of information.
( z, Q- K% A: E% Z  j2 \: N: fA. 错误
# ]# U+ S6 C( ^. w0 ]B. 正确
0 j; L! Z6 W  g6 S      满分:2  分
' S  g5 b. h9 y0 p# p7 J3 P5.  Prepaid expenses are an example of an expense.
. w# B5 _& F8 q! uA. 错误; ^: X" @- F% F  L
B. 正确. }  A" y0 A" ~- y0 @
      满分:2  分" V7 Z, O$ ]2 \  \
6.  The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.% M% _+ Y" q  }6 u
A. 错误/ n" m5 C+ p( K& S. M
B. 正确$ Q7 u4 X0 q, y7 v! x& l0 [
      满分:2  分
* \3 Z$ u+ c) I7.  Temporary investments are reported on the balance sheet at cost.
  f. L- T  S- ~1 c. o& }5 `A. 错误' v$ i# m5 E  f2 M+ j- F
B. 正确
  W/ o* J* K# j6 t7 O      满分:2  分, t; F5 u( l' V( b. @/ W
8.  If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.
7 G  S; f) Z, e, F; `A. 错误
5 L; B7 h; T9 F  g: h+ DB. 正确' p/ Y2 O1 o, q; f. U
      满分:2  分; P3 K$ O/ |9 p: V
9.  Dividends in arrears are liabilities of the corporation.
6 J/ q8 ^  G+ qA. 错误
  H/ a; @) o" \9 q- ~2 a6 t% r7 DB. 正确
/ k. p1 l% j8 c  I) p. o7 [      满分:2  分2 F% Z% H& q/ R8 u  q% y' ]
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.' i  b3 c/ K' m0 \; v' }
A. 错误. L0 }$ \# q/ R6 F1 c
B. 正确
5 c* ?' l4 t% x8 ?      满分:2  分
1 M( L( F; }, X# L$ \  S11.  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.8 q& j, ^, |) L
A. 错误) w( H+ c1 O* C' k
B. 正确3 C4 a$ e5 z+ d+ \6 z  R) Y( L+ `
      满分:2  分, K( F& e# m% c$ l; z
12.  Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method./ F9 ?* ~& p- |
A. 错误; [, a% i6 N( ~! K8 [" A
B. 正确
' O9 d6 A* v% S; U7 N! t      满分:2  分1 L2 {! k5 |/ c2 X6 U' J0 [0 B
13.  Available-for-sale securities are securities that management expects to sell in the future, but are not actively traded for profit.
  l' ]! ~& R- O' i% v5 k1 a3 SA. 错误
; {8 B- K- m  Y/ x$ a, k1 N8 F+ zB. 正确8 j: Q1 V6 c) T$ o; k5 r
      满分:2  分
8 ]- c8 C1 U1 c6 U0 h14.  The difference between Accounts Receivable and its contra asset account is called net realizable value.
8 r. j; q0 T* Q$ C+ |- yA. 错误. w' }3 ?; P; ]$ q  c3 s
B. 正确4 H. z4 i! M. \# L& w
      满分:2  分  |; B9 Q8 l  _. v7 o% u
15.  Financial statements should be understandable to everyone.% f# y* \$ N6 b  R/ E
A. 错误- D+ x- Z' q; [
B. 正确
% }; l) N0 I8 {! E9 c      满分:2  分9 d) x7 p. C. P& [* q
16.  The book value of a fixed asset reported on the balance sheet represents its market value on that date.: a7 L" Q( P- D9 z+ U& v& l# x7 P6 ^
A. 错误& u5 F; L- D% t
B. 正确8 f( f6 X6 L. F/ `4 y. s9 X$ e
      满分:2  分# S& W; M% Q1 z* \
17.  Revenue accounts are increased by credits.
8 x4 X- s, o9 R8 o  {7 W) ~A. 错误
) \5 Q& m- G6 ~/ x7 z1 P0 y$ rB. 正确
' Y8 K& `" |; A4 M5 w4 U4 I      满分:2  分4 }; A+ D) s0 b
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.' Y) z3 r8 S: R/ |+ {/ m
A. 错误( q: \3 k9 L& m" K$ W: r
B. 正确
8 k# j6 x+ @) v) S' R% E& Y      满分:2  分$ O7 G) i$ z$ Q& ?$ @: ]
19.  Sales Discounts is a revenue account with a credit balance.* @1 M$ D& W- T
A. 错误2 f4 d9 Y. |2 }# \; \! b
B. 正确+ n  _8 ]; {& r" H( |' O4 }+ r
      满分:2  分
( s9 l, T9 N2 |) B  ^1 B20.  The accrual basis of accounting requires revenue be recorded when cash is received from customers.9 D' E+ j  Q" z$ B; a
A. 错误
$ Q0 ?1 O5 j5 k( H2 i) L1 kB. 正确7 i3 {8 k; y% J
      满分:2  分
  X9 S+ b$ m4 j) s& @- B1 W) @21.  The double-entry accounting system records each transaction twice.
6 f/ Z# C* z/ o; sA. 错误
0 ^& ^) U% y! [* jB. 正确
5 V$ A: r( I* W      满分:2  分& i! j  |  p, |& |  S) S" B( V+ l4 h
22.  Treasury Stock is listed in the stockholders' equity section on the balance sheet.
$ a6 B4 X. ~4 k) a# _& DA. 错误3 \, C7 K" b2 C# b. f* w% ^' W
B. 正确
1 c3 D. P, }! l3 v( H7 L3 Y      满分:2  分4 T4 G% i+ A, J& p+ p8 {
23.  All property, plant, and equipment assets are depreciated over time.: f' V, E* i" R
A. 错误
7 c; i) n" |9 [7 B+ j& I; ^/ K* @+ z! LB. 正确8 c$ D. P; S! ~1 E) a/ q( Y6 L
      满分:2  分
8 N5 o% T9 N0 L2 U- D7 q" ?24.  When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.
! O( e& D2 J* F7 s9 Z* fA. 错误
3 o8 d; U  u2 R  @B. 正确- X' \+ l" w# |* F. |
      满分:2  分
: d! e- o' y7 ~& l5 n& T# A, C25.  During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.1 n6 L+ \) z" d1 m+ A! b
A. 错误
. H, O9 J. M1 a, A/ dB. 正确# |% k4 f/ X; p
      满分:2  分
' \/ B0 J% c5 ]. Y26.  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.
( K, Z* X* I' c2 k# VA. 错误
. j0 A1 [( {# p% X' DB. 正确
& x! E" N* _' K) g      满分:2  分# t) l! V3 L9 u3 w! S
27.  Accounting is a service that provides many different users with financial information to make economic decisions.% |; t* h* h" ?' D9 L$ o7 L
A. 错误
! A, ]- b% L! A/ ?6 d9 _! C* CB. 正确
/ Y& r$ S! E' D7 M      满分:2  分5 q0 U: J' }2 W0 ~( p1 |: i7 [
28.  Bondholders are creditors of the issuing corporation.! R8 v  z: f3 V9 y8 C/ Y: E4 M
A. 错误
4 P+ D  A' a' I* n% [( ?' [B. 正确
  o) L$ C7 ^" c1 ^& C$ E      满分:2  分' R+ Q% |4 H% Z% X' u
29.  If the debit portion of an adjusting entry is to an asset account, then the credit portion must be to a liability account.
! U) F8 t6 l) W: d1 \A. 错误
  g7 _  L- l6 V+ M9 b4 [B. 正确( [& u4 G7 C) y  G- p
      满分:2  分
& X+ C$ q* y$ z4 J4 q- c! u2 q9 F30.  The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.
: Z+ p9 G7 j! {9 Z; e4 C7 P, cA. 错误
  z9 m+ m+ b" q* t" ?  UB. 正确. S, z7 ]0 v' e+ F$ o
      满分:2  分 , @/ Q) U0 c# W: }" _

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