南开14春学期《会计专业英语》在线作业资料辅导资料

谋学网

谋学网(www.mouxue.com)是国内最专业的奥鹏作业资料，奥鹏离线作业资料及奥鹏毕业论文辅导型网站，主要提供奥鹏中医大、大工、东财、北语、北航、川大、南开等奥鹏作业资料辅导，致力打造中国最专业的远程教育辅导社区。
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一、单选题（共 20 道试题，共 40 分。）V 1.  The amount of the outstanding checks is included on the bank reconciliation as a(n) （ ）
A. deduction from the balance per depositor's records
0 }+ N3 @7 Q( y! b$ ~7 j7 K6 FB. addition to the balance per bank statement
- j8 O. p1 B$ AC. deduction from the balance per bank statement
+ x& z: x" e: ^4 O( VD. addition to the balance per depositor's records
% C& a5 l; |7 L# d  `) z  l      满分：2  分
2.  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
D. expense payable
" G, l1 V/ m( l) C- ?* I      满分：2  分
3.  Debts owed by a business are referred to as（ ）
A. accounts receivables
B. equities
. T; F! Y6 N) |8 }1 nC. owner’s equity
D. liabilities
      满分：2  分
; C+ w: O( I! u/ [) z4.  Revenue should be recognized when（ ）
# ]% X. R6 h4 e) LA. cash is received
. ~& A8 p" S0 m( n0 U' @B. the service is performed
C. the customer places an order
D. the customer charges an order
      满分：2  分
! `9 L- N* I' I! y$ ~5.  The cost of a product warranty should be included as an expense in the （ ）
- c+ ?! L/ @3 |6 ^: q8 \A. period the cash is collected for a product sold on account
7 z4 p/ u, z. i, RB. future period when the cost of repairing the product is paid
. Y9 H! X$ g* n+ ^, }1 N* tC. period of the sale of the product
D. future period when the product is repaired or replaced
- R; @+ T: ~5 C+ X/ j' `! x: I      满分：2  分
, h1 A6 w  o+ P6.  The journal entry a company uses to record the estimated accrued product warranty liability is （ ）
A. debit Product Warranty Expense; credit Product Warranty Payable
B. debit Product Warranty Payable; credit Cash
C. debit Product Warranty Expense; credit Cash
, u3 m+ D6 H7 l1 v" }1 `* q# BD. debit Product Warranty Payable; credit Product Warranty Expense
, j8 Q4 z2 i) |: z" k- b      满分：2  分
7.  The accounting equation may be expressed as（ ）
% x  L( z6 t6 w- k) lA. Assets = Equities - Liabilities
% q. \' w; H' |$ y0 jB. Assets + Liabilities = Owner's Equity
5 Y. ?# @9 |5 o% E0 u$ p( {+ A! LC. Assets = Revenues less Liabilities
: v1 m2 ]- [- d5 O" [9 e( q/ Q6 `D. Assets - Liabilities = Owner's Equity
      满分：2  分
8.  On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （ ）
( Q; P- v& I6 K; U! d* A) TA. Uncollectible accounts expense for the year
- y' `9 B! n3 o9 P( v" H$ rB. total of the accounts receivables written-off during the year
C. total estimated uncollectible accounts as of the end of the year
D. sum of all accounts that are past due.
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& k  I! w2 H0 e& q9.  Which of the items below is not a business organization form?（ ）
0 T% h5 K" Y6 y( d3 A* [$ y. M( j8 V# sA. entrepreneurship
B. proprietorship
C. partnership
8 B  U: }; ?* r- C- gD. corporation
9 T  {4 l: j6 K( A4 B+ |- u6 _, D      满分：2  分
2 p% K5 t3 W& ^% K10.  Current liabilities are（ ）
A. due, but not receivable for more than one year
9 }; _1 l0 R( Q8 y0 g$ ZB. due, but not payable for more than one year
& D& N% j# P* @7 \C. due and receivable within one year
2 }1 {! D! @5 _! M# i0 ?D. due and payable within one year
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+ `. s9 b1 \5 e, |( \1 d( h6 K11.  The excess of issue price over par of common stock is termed a(n) （ ）
A. discount
B. income
4 D6 U% z8 D4 B+ T/ MC. deficit
D. premium
/ h/ d3 l3 s! X4 F. x      满分：2  分
5 `4 a; O8 }' h" D) e12.  The measurement bases exclude( )
* S  w) ?/ F. b$ W* o0 V6 pA. Historical cost
B. Current cost
C. Sale price
D. Present value
+ D6 i- ]. k# J& s) C& I  q      满分：2  分
13.  All of the following below are needed for the calculation of depreciation except（ ）
A. cost
B. residual value
$ G' P3 _* d3 X+ t2 F+ ]C. estimated life
D. book value
* U4 {4 a, e8 X, V! T# U5 J      满分：2  分
14.  Sinking Fund Cash would be classified on the balance sheet as （ ）
A. a current asset
B. a fixed asset
& i; q3 U; y4 ^5 T$ @2 KC. an intangible asset
D. an investment
1 b. r7 Y* ]& q4 T7 M- _$ R( w      满分：2  分
3 \/ P' A3 V, ^6 G15.  The term "inventory" indicates （ ）
) [1 m$ P) J( M0 t* nA. merchandise held for sale in the normal course of business
( z% M& g3 x; S* q/ d3 M5 dB. materials in the process of production or held for production
8 e' u. K, O$ ]; C, J3 J3 @C. supplies
D. both A and B
      满分：2  分
16.  Which of the following financial statements reports information as of a specific date?
, ?9 |5 S- @: T) f3 R+ |) N% IA. income statement
' d" y5 Y7 }0 [5 N5 A+ UB. statement of owner's equity
5 u! ~& {& M8 b- g) R" sC. statement of cash flows
# q% U' a* }  @( h! wD. balance sheet
      满分：2  分
17.  Which of the following should not be considered cash by an accountant?
0 W* A; b5 @0 W  V4 EA. coins
B. bank checking accounts
: E. {6 _8 t% ?C. postage stamps
  K' B! ?) f4 V( ?D. Petty cash funds
      满分：2  分
" Q1 K* x6 i7 W6 g18.  A characteristic of a fixed asset is that it is （ ）
, R  W0 b/ Q5 S, [$ \- p* yA. intangible
' T% W3 h9 E$ V/ [B. used in the operations of a business
  M) @7 p) [  QC. held for sale in the ordinary course of the business
D. none of the above
      满分：2  分
9 n" C; B! H6 U4 F+ S/ S19.  The primary purpose of a stock split is to （ ）
4 F2 H+ d6 K5 S3 E  y+ mA. increase paid-in capital
9 G) g( _. L" d- g! |B. reduce the market price of the stock per share
3 a" U  l7 s: Q' v* l1 \$ K1 RC. increase the market price of the stock per share
D. increase retained earnings
      满分：2  分
20.  Accumulated Depreciation ( )
: C$ }$ @$ g1 m" v9 _0 aA. is used to show the amount of cost expiration of intangibles
B. is the same as Depreciation Expense
C. is a contra asset account
D. is used to show the amount of cost expiration of natural resources
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二、判断题（共 30 道试题，共 60 分。）V 1.  Treasury Stock is listed in the stockholders' equity section on the balance sheet.
4 {* @; G. l$ s; T+ E$ b  oA. 错误
B. 正确
      满分：2  分
# \& X$ B: x$ |! B2.  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.
9 h' c( _' ~5 P' pA. 错误
B. 正确
      满分：2  分
1 i  C( \$ }' m3.  The relationship of each asset item as a percent of total assets is an example of vertical analysis.
! B& x; G! @# T. f7 u, k0 y3 k3 \A. 错误
B. 正确
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. T$ f8 Z& h, Y1 b5 q' S6 J7 k4.  The normal balance of the accumulated depreciation account is debit.
A. 错误
B. 正确
      满分：2  分
) m! Y9 d0 b. r. ]. _5.  The declining-balance method is an accelerated depreciation method.
* x) ]# _( \+ L. zA. 错误
& P0 E1 ^" r2 ]9 @3 o" J- ZB. 正确
      满分：2  分
! n6 S: j' t+ R6.  Cash equivalents are short -term investments that will be converted to cash within 120 days.
, c: S* ]4 \, A9 v) l+ KA. 错误
B. 正确
; j) C  I/ B! T: `* L9 [. m3 B7 R. ^# r      满分：2  分
7.  Accounting Process is identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of information.
- R/ l0 A4 _* n  P1 x# g! jA. 错误
/ R$ p  U1 d9 n3 l  x+ WB. 正确
      满分：2  分
8.  The two main sources of stockholders' equity are investments contributed by stockholders and net income retained in the business.
A. 错误
B. 正确
      满分：2  分
9.  If ending inventory for the year is understated, net income for the year is overstated.
A. 错误
B. 正确
      满分：2  分
% U5 W' Z% n6 {1 |5 _: @# }10.  Revenue is earned only when money is received.
8 j/ o( q7 B8 N+ D9 XA. 错误
B. 正确
      满分：2  分
+ o/ d/ Q- Q, w5 @; c11.  A corporation is a business that is legally separate and distinct from its owners.
+ j+ L$ u5 N, ~' mA. 错误
B. 正确
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12.  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.
- d/ Z' n8 ]/ a3 ~: b6 @A. 错误
1 b2 U  Y% G- y& B' TB. 正确
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13.  The matching concept requires expenses be recorded in the same period that the related revenue is recorded.
A. 错误
B. 正确
      满分：2  分
6 T$ l& N& ?9 z# p; B14.  Accounting is a service that provides many different users with financial information to make economic decisions.
A. 错误
. w+ u* C  U+ u& M# UB. 正确
      满分：2  分
% a) W8 i( b' b' R6 H0 e1 n15.  The double-entry accounting system records each transaction twice.
6 b& ]8 d4 d6 a( d# b. w  OA. 错误
B. 正确
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16.  An income statement is a summary of the revenues and expenses of a business as of a specific date.
8 u5 n- G5 l' f; B$ O5 QA. 错误
2 l3 y/ a8 w# |: yB. 正确
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17.  The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.
$ a& J8 T) O, N1 `: m; U) EA. 错误
B. 正确
      满分：2  分
18.  When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.
A. 错误
B. 正确
      满分：2  分
6 K' n; z) \9 G3 @. E' c) D5 g19.  When old equipment is traded in for a new equipment, the difference between the list price and the trade in allowance is called boot.
A. 错误
, ?: ^1 ]8 a2 g' c, Y( v1 ^5 \B. 正确
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2 K# h- c+ T% T9 a5 z. y) f4 {3 B1 K20.  Allowance for Doubtful Accounts is a liability account.
A. 错误
8 o3 i4 ~' |* ?3 \, ~; v+ LB. 正确
- j4 G8 B) Z5 A; @+ s- l; }      满分：2  分
! Q) ]9 r& U# @9 ?4 A21.  For strong internal control system over cash, it is important to have the duties related to cash receipts and cash payments divided among different employees.
A. 错误
B. 正确
      满分：2  分
22.  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
$ Z/ |9 B# V9 YB. 正确
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5 Q% ]6 }( t& L4 S: l- N0 y" K) x23.  Solvency analysis focuses on the ability of a business to pay its current and noncurrent liabilities.
A. 错误
' z# [# p7 \/ t! Q1 T4 h5 S" }) IB. 正确
0 f4 j. n+ A! C$ ~  o/ e1 D      满分：2  分
( w6 a4 t! g6 w- d$ V! P  y* I, S24.  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
& _7 u7 W6 C9 E# `8 pB. 正确
* i0 `9 }) m' [' I      满分：2  分
25.  The book value of a fixed asset reported on the balance sheet represents its market value on that date.
, c% H9 f: c& ^/ \$ F" R, D6 [. SA. 错误
! @; J! l+ }( s' O+ }, pB. 正确
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; h6 a+ }! J  ?26.  Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.
" H1 {6 n/ S( gA. 错误
7 J# w$ a: y$ S, Z7 HB. 正确
      满分：2  分
27.  Dividends in arrears are liabilities of the corporation.
- }% u+ h% U" G5 f& w) r& Q7 rA. 错误
) X- h+ Y2 h% i8 \. Y: C# EB. 正确
      满分：2  分
0 I3 P1 z1 h' l28.  Recognition is the process of incorporating in the balance sheet or income statement an item that meet the definition of an element and satisfies the recognition criteria.
A. 错误
! V- y+ Y) S/ D$ sB. 正确
" |0 r: c! _; J  @5 k5 `4 P      满分：2  分
29.  During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.
% P7 `3 p% I6 V! R- w0 IA. 错误
B. 正确
/ R) {8 n/ R! d8 L6 |& l! Q      满分：2  分
30.  Bondholders claims on the assets of the corporation rank ahead of stockholders.
A. 错误
B. 正确
+ l! ^" e4 R, g: V3 i% p      满分：2  分
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" E% g% q" [8 I$ Q3 L+ M9 l: i谋学网(www.mouxue.com)是国内最专业的奥鹏作业资料，奥鹏离线作业资料及奥鹏毕业论文辅导型网站，主要提供奥鹏中医大、大工、东财、北语、北航、川大、南开等奥鹏作业资料辅导，致力打造中国最专业的远程教育辅导社区。