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南开14秋学期《会计专业英语》在线作业资料辅导资料

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发表于 2014-12-1 14:32:23 | 显示全部楼层 |阅读模式
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: \; Y, y: ~; j9 H1 ]一、单选(共 20 道试题,共 40 分。)V 1.  The most widely used depreciation method is
# Z$ E; H0 C2 ?6 T% {A. straight-line
) U7 S- t5 J0 ?4 D2 W4 b' P& eB. sum-of-the-years-digits7 E. E% c  K* v. _: B
C. declining-balance
- k6 x, r7 X% \2 D, UD. units-of-production
2 n' Y- H/ }- a/ H" f) y. {      满分:2  分  W( F  n9 J8 [) w, V
2.  Which of the following should not be considered cash by an accountant?& L4 e8 r$ @0 i4 S) m% h
A. coins
) k: n' j5 k* X0 `6 I3 B. dB. bank checking accounts
7 Y; v- V, N+ L7 E" |% }C. postage stamps! A. a7 G) {# Q. h+ H8 g. F  j3 b
D. Petty cash funds: y9 y# J. T: R! q$ \
      满分:2  分
- e- X2 Q2 `4 Q1 @3.  A capital expenditure results in a debit to ( )8 e0 E3 Z; \* x/ @1 }& W
A. an expense account
+ I1 y7 u8 k* A, XB. a capital account
# @6 p% H) C* Z7 |/ M0 U9 N8 \C. a liability account# u9 i' ^: ]# z7 l# j( n* n9 V
D. an asset account
4 z: i% B! y- `& m( Y4 \      满分:2  分
2 x5 l' r  b5 Q. C* X$ V4.  Characteristics of a corporation include ( )& z1 Y& I, A3 Q4 y3 Z
A. shareholders who are mutual agents+ J( U' c* H! y
B. direct management by the shareholders (owners)
- F. H/ C1 p& m  H& s  b/ PC. its inability to own property
) }+ O5 V' e, ~2 pD. shareholders who have limited liability
6 G" f! K9 h+ a: ?. Z      满分:2  分
* W! T0 a5 t) W4 N3 k5.  The journal entry a company uses to record the estimated accrued product warranty liability is ( ), a  ^7 c' f* [/ }7 k2 Y9 K
A. debit Product Warranty Expense; credit Product Warranty Payable
1 ]- `# q) V" s+ `B. debit Product Warranty Payable; credit Cash. f  Q' q  K& r' a
C. debit Product Warranty Expense; credit Cash
. O- ~! j3 R- }/ `D. debit Product Warranty Payable; credit Product Warranty Expense' O* j: t3 l' o  \% ?' a: x. D8 P
      满分:2  分8 k+ e% b$ t8 f. G* T0 p' S6 p" S
6.  The two methods of accounting for investments in stock are the cost method and the ( )
( n+ b' z. h( D9 s3 X2 Q! uA. straight-line method! }  P* j( A) M" d$ h6 i, J# W
B. equity method) \: M5 p% a$ `: [; L5 f
C. liability method  T- c4 |. B, k) X4 {
D. interest method% G0 Z( M( Q8 p
      满分:2  分
0 W7 s- Y- R# S( T8 G7.  Notes may be issued ( )0 p6 Z1 W8 p5 S, f2 b9 v; ~
A. when assets are purchased4 R8 ?2 e8 S4 D: k$ L
B. to creditor's to temporarily satisfy an account payable created earlier
  \/ Y" z0 }9 W- e% f6 ^C. when borrowing money
/ n( O% o1 Q( Q1 J/ I* W' SD. all of the above* p% e) w: ^) t, L1 A5 m: I
      满分:2  分! Y# s1 ?1 O1 G3 l6 x6 s, l1 o
8.  Expenses are reported on the( )
- ^1 [0 R. }8 u; TA. income statement5 Y/ c: Y6 e6 H% {0 c
B. statement of owner's equity) m3 `0 t; U9 l8 B' j
C. statement of cash flows
1 ?. o' s2 M2 ?+ U. bD. balance sheet( _0 T8 ^/ C0 w7 [& `1 M
      满分:2  分
3 @/ M- Z! |9 T/ V$ D3 `8 y* v7 s9.  Financial statements in which financial data for two or more companies are combined as a single entity are called/ t. c; m0 p) |* n1 P5 t) v& w
A. conventional statements0 [9 C  E3 {6 N9 x" P7 U
B. consolidated statements: l3 `' E+ v& M( E1 K1 a! i
C. audited statements( O" P  d. O2 J( ~
D. constitutional statements) Q* n* C' p8 w, N" X5 l
      满分:2  分5 |. R6 }9 b7 f9 {! u2 a- V
10.  The inventory method that assigns the most recent costs to cost of good sold is3 y# N. D, P5 Y  R# ?! X+ h
A. FIFO& f/ e. F2 m+ O. R3 H; i3 Q: S+ p
B. LIFO
# L. `  h' o- n& i. J+ h( YC. average% l2 [4 p$ x7 J6 E. C: B
D. specific identification
: d0 {" q& ^0 o' {- G+ n      满分:2  分  O/ Y! O5 |. V
11.  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
% E* U* u9 g$ T5 p3 w4 U! Q6 dA. convertible bonds
' z+ B# @% H/ h: y* KB. unsecured bonds
$ {5 o3 b- |3 o  T. _C. debenture bonds
- E6 S2 d; X- J8 t( Q2 lD. callable bonds4 a, z7 [4 {6 `  H* K8 A& e, a2 g
      满分:2  分2 P4 y) }/ K1 a7 g
12.  Which of the items below is not a business organization form?( ). k: t% L+ C4 a8 k
A. entrepreneurship2 z" v8 ]4 b6 ?; L; r/ F
B. proprietorship, k7 B: O! s  K% K; }: E: L
C. partnership
# c; ^: ]7 z; S# _: e2 _+ z+ ~D. corporation
4 v; x; r* l* t  H  G; W      满分:2  分" K4 E' [: K2 {( d5 {3 e
13.  The amount of the outstanding checks is included on the bank reconciliation as a(n) ( )
1 c3 A7 \% H+ ~, O, v* J  }3 TA. deduction from the balance per depositor's records* X+ X( z' D" `) p2 s
B. addition to the balance per bank statement
  y5 M/ `# E1 A. _! Z+ W. i% OC. deduction from the balance per bank statement
# K3 ?! f  w9 x" M- y+ a0 |D. addition to the balance per depositor's records2 U& S0 M1 j& n& J0 o
      满分:2  分
. W! @4 m0 w, @& s: H; ^  T14.  Which of the following is not included in the computation of the quick ratio?
! x- W6 A: J  h, m, l. |A. inventory" O# I8 v) A- E! X( y
B. marketable securities% r: O, j" l$ s
C. accounts receivable
2 E& U& h) |: n- qD. cash4 @+ T0 O' t( Y# H& K
      满分:2  分
* r; _/ A" g! N- @- u8 x15.  Revenue should be recognized when( )
& j( G5 o* [' I- d# V) F# rA. cash is received
8 z1 x! f' z4 A' e4 ]! x8 T* ^B. the service is performed
$ F9 D# }! D5 k8 r1 s  AC. the customer places an order
* H8 D$ P7 k7 r7 h( l% v8 J$ f1 X0 P+ dD. the customer charges an order, X: m/ {# T6 \: [9 p4 o) [
      满分:2  分
- R/ L; S* @% V1 G9 D) b( t16.  The ability of a business to pay its debts as they come due and to earn a reasonable amount of income is referred to as ( )
9 Q3 I1 {' ]: q) S; B  S$ H7 a/ NA. solvency and leverage" L* t0 |% A5 t) ^8 w* v8 @
B. solvency and profitability
$ ]; f4 L% [) N+ _( sC. solvency and liquidity4 M. X4 n. Q$ X4 t' C; o
D. solvency and equity
- e6 m! u4 m2 y4 e9 A6 N( Z3 m      满分:2  分
) U# ~( c6 q. q* ]  \, w17.  The excess of issue price over par of common stock is termed a(n) ( )5 ]3 e% ~. }  g) l0 \
A. discount
7 n5 F  l% c' e* }0 fB. income
. m: ^0 h$ u5 y* P5 dC. deficit7 r2 l- i9 `% k( d; C
D. premium
2 {# j8 h) i) ?4 T) @6 ]      满分:2  分) P. |5 _. a$ f6 h$ w5 [
18.  The interest rate specified in the bond indenture is called the ( )8 E# l1 Y) [  D* Y% v$ P1 k
A. discount rate
: r$ H6 F- N% _2 D7 {6 [' UB. contract rate
$ k: M. C5 x0 Z, b* Y7 s) b! \$ hC. market rate
+ ]- o& v: A5 T  c) O( [, oD. effective rate2 S! D& ~2 t( y) R3 [( J; l% A
      满分:2  分
; u5 |- H/ _" W6 a8 N( L, |+ l. W& e19.  Financial reports are used by( )6 B! g3 K# v" D6 ?. R* i
A. management" g/ O+ ~! v8 v
B. creditors
' E& c0 L% j- D$ H1 \/ e* }C. investors0 T$ b6 b* r7 T, a) |6 @& F( ^
D. all of the above: y1 A9 s# K7 p4 z6 X% e* R
      满分:2  分
7 O: T8 X0 k+ i20.  When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at ( ): r/ S9 [/ y) E4 T+ A1 f/ C
A. a premium. X7 ^4 l! K" Q9 P# T% C8 G
B. their face value/ x  `0 |2 V' }* e9 z1 @6 g
C. their maturity value1 R+ j% d) Z. D9 Q3 r/ h
D. a discount% |" p7 d4 B3 F2 w7 [
      满分:2  分
! j3 I+ d" V" p3 \8 Y( |' L7 N$ v5 C! W  Q! A
二、判断题(共 30 道试题,共 60 分。)V 1.  Allowance for Doubtful Accounts is a liability account.' X& x$ Z6 [# H* w4 `$ d" R
A. 错误. H- p# @  ]6 x; Y% R
B. 正确7 n; }* \  s% T" b2 n
      满分:2  分% Y) S7 d0 Y- a/ k/ |% y" \' C
2.  If the debit portion of an adjusting entry is to an asset account, then the credit portion must be to a liability account.
7 E/ K7 Z, v: cA. 错误0 ^! m# ]3 w( [, x
B. 正确6 I5 \- p# ~! q2 n4 \4 e$ u
      满分:2  分
/ |4 d5 ^$ }; I# v& i$ D" s  ]3.  The matching concept requires expenses be recorded in the same period that the related revenue is recorded.
0 Z  y* L& |. k  K# G" [A. 错误
" P+ {" w8 @( uB. 正确
4 O! s4 Z# b+ L' V$ Y      满分:2  分
& ]# q+ r3 Z$ S& N1 R$ [+ }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.
* m6 t+ K. n8 q, X8 V2 eA. 错误3 I& G. P0 `- J3 n- Y
B. 正确9 q0 z  b5 S' b. j, F& G3 @
      满分:2  分
' m+ t3 n* V. E$ k/ E7 Y5.  The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.9 g; X1 {5 p* m3 z- o+ P
A. 错误
' L) H: j! H# C7 W! @' _( XB. 正确
) b" p" {+ o3 F( l      满分:2  分4 t3 H4 g; t2 S& A: f; g& j  i
6.  The double-entry accounting system records each transaction twice.
) d1 R! O* @3 Z( _. aA. 错误: ^+ |+ W2 C" d" C
B. 正确8 w7 Z# ?4 T  b  U9 |0 |
      满分:2  分
+ v. T1 @/ C& ]  q  D, e7.  Intangible assets differ from property, plant and equipment assets in that they lack physical substance.
( c  r# U0 n6 M4 ^( ]7 FA. 错误5 g. \8 T# {3 D
B. 正确! M% v6 X4 v/ ?  D/ m( s7 z* @
      满分:2  分- @% b& M( Q; ^4 ^+ {3 ~* G
8.  Revenue accounts are increased by credits.. \6 \& X- b& H: u9 }9 i" H* y
A. 错误8 j. Z7 V, o4 V+ y1 L3 G/ E
B. 正确4 x. v5 g% {8 J% {3 c# u0 F1 T6 d
      满分:2  分! c1 a. l' v& w% }  w% Z
9.  Bondholders claims on the assets of the corporation rank ahead of stockholders./ o4 L) W1 h" d/ j+ n( [0 L' r
A. 错误
" {( K9 i# W# ^. ?0 ^1 BB. 正确
0 d  |9 j, J3 n; Q3 m# R* b      满分:2  分
  m# m  R  O4 _4 P' I2 I9 i* ?10.  The declining-balance method is an accelerated depreciation method.
, k9 w) j8 p+ n6 v- M5 |5 a& YA. 错误; H5 u/ Z' z5 n8 p! E: P8 Z4 j
B. 正确. Z0 c, I% W6 \: }+ \$ |
      满分:2  分" C! L5 Z3 c5 o3 L1 n
11.  The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.* ~- s# R  v$ N: Q. v3 ?- x" y
A. 错误
- k3 m! G" w  j/ k9 ^( XB. 正确
) S* r# B& F: j7 r; \. l      满分:2  分! {' w. I% P; B# ]$ g/ z* v" L6 o; E3 |
12.  All property, plant, and equipment assets are depreciated over time.
6 }+ N( z9 o& Q' HA. 错误' \2 n4 s' `7 l( ~
B. 正确
( P9 a* m0 C* d; @: Y( j' a      满分:2  分5 N8 B4 \/ r; l% k) m
13.  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.; y  b( F9 Q/ X  ?4 }5 w
A. 错误8 p' d. b: _& z. L8 ?! w
B. 正确2 W% E+ E, y5 m4 b
      满分:2  分$ T# @2 q6 W" e+ V6 ~7 g
14.  The main reason that the bank statement cash balance and the depositor's cash balance do not initially balance is due to timing differences.
/ A& K5 S7 q& V, T" ]+ @3 lA. 错误0 p3 z8 _  x6 D) D. h
B. 正确# P8 ~) k0 _: i+ D# u2 b
      满分:2  分8 }1 ]6 v2 c& s* a! |4 N
15.  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.8 q1 P7 i9 e3 J8 o
A. 错误
/ e+ k" m4 A: h# x7 x9 TB. 正确
. E0 m% s7 S4 A1 G" K, ]      满分:2  分
8 S0 O6 o' e  x16.  Consuming goods and services in the process of generating revenues results in expenses.2 F5 B/ q/ z& P* Q# ?- M  S/ Q# ?% y
A. 错误9 [5 T1 }4 Q  S# G) B
B. 正确
& b- f# S+ v: _  D5 U0 f      满分:2  分5 d: a9 d: K2 M$ k
17.  Sales Discounts is a revenue account with a credit balance.
& \! p8 v, j5 f0 [  a$ EA. 错误
- c: [- q1 H. tB. 正确
' w+ E/ Y0 O2 z6 Q  A" k      满分:2  分! X3 P" M9 T8 z3 J4 u  D7 u& d
18.  If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.
4 a: f( N# v; H, DA. 错误8 Q* A! p" s4 Z( {
B. 正确
2 J& [9 ?% v& Q* P% O# \      满分:2  分
3 z' F2 M/ B2 s- y" H- B19.  Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.: R' g3 u. n/ ]6 B6 ^
A. 错误4 l' H3 W, I3 O) Q! g+ ~. X0 Y* T
B. 正确% ]$ j4 y0 v3 B3 z9 p6 x; G# G
      满分:2  分; M! v- J0 D1 l
20.  Merchandising businesses sell products that they purchase from other businesses to customers.
& L) s! O! A, A) \+ M- }6 b! E3 jA. 错误
  K! [% o- H( i* K( Q6 S1 {B. 正确
0 l0 y6 [4 A; q6 \      满分:2  分/ Y0 L! [: I% Z+ \" k2 r1 D
21.  An account receivable is a claim against a customer arising from a sale on account.
" D2 F6 B) R4 S! AA. 错误
" p) ?- |2 \  `- K3 `6 cB. 正确
3 \  D1 @- X; n: V      满分:2  分
# c1 ?1 y  P- ]; G' U/ n22.  The accounting equation can be expressed as Assets - Liabilities = Owner's Equity.
2 l: \' t- i  H. [# V6 m+ k0 I4 }A. 错误
! f- N: V- G$ \- J2 Q. {B. 正确
  Q: ?& a$ z/ F      满分:2  分3 u+ C* _  M3 U' O& r( R
23.  When common stock is issued in exchange for land, the land should be recorded in the accounts at the par amount of the stock issued.
% a; M8 S( `7 z, k9 ]+ ?5 hA. 错误
; U- D- O. R" Q1 q' ]B. 正确# q; ~) Y3 w, S/ J1 S$ Y
      满分:2  分
+ I. C- G- A6 m; L: c. e) y7 b# c24.  When a stock dividend is declared, it becomes a liability' C% ~) W: a+ k( B9 D) v
A. 错误# b  ~+ n% l; e
B. 正确
, Q  N# ?$ H( o& _% ~0 [      满分:2  分3 d5 Z1 X/ _* ~; ~9 g9 O8 P$ O
25.  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.
  O# A1 j3 `7 C; kA. 错误
, u4 y9 [5 k4 w5 RB. 正确
! p0 a4 ]4 m: I      满分:2  分
5 n8 q1 u9 \. l$ n( p2 }26.  Temporary investments are reported on the balance sheet at cost.
2 Z( x* k& j" H! U5 dA. 错误
/ }/ w, Q$ }: y5 F2 N, cB. 正确6 @4 D& p! N. \/ m! U9 N1 [( A
      满分:2  分0 t) e# ]6 s- A) h4 \0 p
27.  When old equipment is traded in for a new equipment, the difference between the list price and the trade in allowance is called boot.
2 [! G+ D* _) O9 F) v0 ]& GA. 错误( z. P/ Y7 \' r$ Y9 B
B. 正确2 ~- B6 ?3 C- q$ j; J
      满分:2  分% C) H3 ~" [) U& u3 d8 [  ]+ K
28.  Paying an account payable increases liabilities and decreases assets8 @( y: r* y9 \
A. 错误
7 {, q+ w3 w( A" V5 @2 F5 ZB. 正确- g0 C9 S' \* V- F* s6 P
      满分:2  分4 q7 m- q" i9 p# x" i& B: P7 j
29.  During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.
$ z$ V' |6 R4 A5 x! @8 e1 B. I! a3 oA. 错误- l0 c" ~' l: V3 P2 |; _
B. 正确$ b* W$ F& D4 T& F- ]% G! S
      满分:2  分' [+ Q( r5 m9 D2 @5 D7 H' y
30.  If the liabilities owed by a business total $500,000, then the assets also total $500,000.
+ L; l8 J: E" Q# |$ |8 WA. 错误
0 I. u* G1 g+ LB. 正确: f! M. f3 M) D
      满分:2  分 6 f; w. J* X3 T" m5 s/ g8 T

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