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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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一、单选(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
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