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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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( Q5 U! ]  t. Z' \, F; W8 E0 }一、单选(共 20 道试题,共 40 分。)V 1.  The most widely used depreciation method is
% U4 V7 z$ i8 _/ m( fA. straight-line0 z8 \: d! k+ {. J9 B+ q
B. sum-of-the-years-digits" S! s9 b2 i4 m- l) b$ e  Y( `2 X6 Y
C. declining-balance
& O$ f: m& s- j$ F" J# H& |& wD. units-of-production
3 g, |5 ]3 Z6 d0 \9 ~1 M      满分:2  分
" C2 q" W) L& |( K2.  Which of the following should not be considered cash by an accountant?
6 s. l7 }7 s9 w4 L. O0 ^A. coins+ g. Z9 I) [4 ?8 q5 ^4 B3 C
B. bank checking accounts+ u$ N* L8 R" a* s8 V
C. postage stamps
- v, _( I1 g9 M# m! }D. Petty cash funds
9 r3 j3 Y# M5 y2 M      满分:2  分
3 c, I( T1 T. t5 a2 f' q4 w3.  A capital expenditure results in a debit to ( )$ a: [0 h# I- g# T
A. an expense account5 P1 M% G  m* D9 \6 z
B. a capital account
3 e# r" p. |6 x- m& R. [/ {! z! D1 pC. a liability account
$ i5 M: @% d, L8 SD. an asset account
& v: n" O2 ?0 r: u! }7 b      满分:2  分( q% A& f: c9 k. {
4.  Characteristics of a corporation include ( )' Q. n7 W8 Q& ^5 z
A. shareholders who are mutual agents
* ~' ?, v9 a( {" FB. direct management by the shareholders (owners)/ r: g0 u3 M1 d/ T  r
C. its inability to own property( W5 ^0 C$ a- n6 x+ w5 P
D. shareholders who have limited liability" |9 c. n9 E! W2 [2 d
      满分:2  分
# @( @4 _4 j. C. J9 J4 |* H5.  The journal entry a company uses to record the estimated accrued product warranty liability is ( )
6 F1 h- ^+ h% b; a* {' d2 |# V3 FA. debit Product Warranty Expense; credit Product Warranty Payable0 B, Z+ g6 E" T& x: n2 H) p$ C
B. debit Product Warranty Payable; credit Cash
; j$ Q2 f# K* t* @) O/ R7 h, M% ^C. debit Product Warranty Expense; credit Cash
$ b% o0 \& {! ?+ F0 WD. debit Product Warranty Payable; credit Product Warranty Expense
+ Q* w9 `& W2 O$ s: N0 s; I- @6 h! f" ^      满分:2  分7 U, |* S; q) B
6.  The two methods of accounting for investments in stock are the cost method and the ( )$ w# H* F$ a- q6 {7 @8 M% e9 t
A. straight-line method
9 J% W5 C; ^! ^2 h$ N! xB. equity method
% Z; Q" ~- a' V" ^) d& LC. liability method
# |$ N. R) Y8 AD. interest method
% Z9 ?9 ?- r$ D1 o! M      满分:2  分; t' w1 L" ^+ {) E, I% \- A, A
7.  Notes may be issued ( )" u9 x/ i8 ~! e  U/ }
A. when assets are purchased$ D6 N3 I: G! J) j5 Z, ~. p
B. to creditor's to temporarily satisfy an account payable created earlier
- @3 r0 p5 w/ c+ U. B0 XC. when borrowing money+ b  b. z4 O0 z, F# ]
D. all of the above
( A2 O6 b+ q1 @7 j1 C* S      满分:2  分
$ ~% w2 V# x5 ]6 x0 P- H* s0 f" [4 K8.  Expenses are reported on the( )
+ T# m" a6 G( t" }) QA. income statement$ `4 r: B/ Z& n/ P4 E
B. statement of owner's equity* U* d3 V2 R! _
C. statement of cash flows
, v8 s2 a% G1 x. Z2 f" i7 kD. balance sheet. U) A) K: M/ k; I0 E7 z1 Z9 V) b8 c
      满分:2  分
- q5 T1 W& z6 G/ K9.  Financial statements in which financial data for two or more companies are combined as a single entity are called+ G' z- ^# x4 K3 p6 g/ z
A. conventional statements
, U) h& Z5 i# @* U' J3 W3 P3 A  wB. consolidated statements  L) P9 S- B- F9 k7 |2 R
C. audited statements
: @& x& L( H0 S# s2 I# jD. constitutional statements
% K! T4 E+ O& c! l6 b7 f      满分:2  分: B9 w& J! u7 t  t% |2 Q1 s
10.  The inventory method that assigns the most recent costs to cost of good sold is
; w# _" U$ w* C1 }+ }8 V- y4 J5 XA. FIFO
( w0 E. V9 ^7 jB. LIFO, p  K3 e6 c& F
C. average$ W8 D6 U$ u0 f8 z0 ~: P
D. specific identification9 B5 ~, j6 v2 r/ n' r% B9 v
      满分:2  分( U1 t+ f1 t* R( e( v- W7 P' E
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" b, F9 N3 [8 [' s3 ]- ?7 x
A. convertible bonds
4 Z: P+ N- x# DB. unsecured bonds( F0 Y% W: R( O3 v' s" w
C. debenture bonds
. e& Q' [7 l7 x' rD. callable bonds8 O$ W+ Y; ~8 @" ~' |3 c! k
      满分:2  分
/ f  L/ `) E+ U3 m0 `) }4 d: V12.  Which of the items below is not a business organization form?( )
* t) |; K; d. y; ?7 S/ N/ XA. entrepreneurship9 B% C) w2 e9 }$ X5 N2 e4 M
B. proprietorship, B. l# n, d! h  d  I) Y' N
C. partnership. F6 Y$ Y( v; @: t& E
D. corporation
8 ~1 G' B8 d0 }' k9 s( J      满分:2  分, s* x! \2 v; ~( U
13.  The amount of the outstanding checks is included on the bank reconciliation as a(n) ( ). N! Z2 q5 g% |5 B( r: l, B
A. deduction from the balance per depositor's records  R+ x; u8 j  `# Y9 z8 ?
B. addition to the balance per bank statement
7 t+ |: k" X1 w+ m  r' Z7 cC. deduction from the balance per bank statement
( X: w8 _2 O. a) j) o& mD. addition to the balance per depositor's records
" x: i% K1 e9 z' J! `      满分:2  分3 q1 g: F( H- B9 p6 E8 q
14.  Which of the following is not included in the computation of the quick ratio?5 k7 Y* h% c0 o1 w- M2 t, Y6 f
A. inventory7 F3 f: T5 D- U
B. marketable securities/ m8 t! C' O/ x% f
C. accounts receivable. d" }: j# _, x) G& \9 z5 r
D. cash
: o* t+ ]+ B" m' M1 J; h9 a) E      满分:2  分
; ^+ x# E$ I  K2 \& a8 m15.  Revenue should be recognized when( )
# f2 U* m% |* c2 u( A  D5 GA. cash is received: @/ ?) j7 _2 C  u/ z4 O
B. the service is performed+ R+ ]6 N# e( K1 I1 F& r$ i8 a. C
C. the customer places an order5 J% n. e8 r7 w0 F/ @
D. the customer charges an order4 j5 W4 r* I) D9 U7 T/ X+ M
      满分:2  分. m% u; z1 ^( F/ ~  X/ c6 a* I
16.  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 ]3 d$ r& F" \/ p7 }A. solvency and leverage
' X/ ~. N9 S0 R; f# dB. solvency and profitability
) A! h! G# g4 z0 {9 e& vC. solvency and liquidity
5 r+ c4 w' \/ C& c  PD. solvency and equity3 {/ L9 {$ x( s9 {) {: U
      满分:2  分
/ _; Q* x) X- W' X& q17.  The excess of issue price over par of common stock is termed a(n) ( )+ B0 {7 W  u+ O1 c/ X! I
A. discount
0 m0 _6 H# d8 k1 i2 B  [B. income  e; R4 @1 K* c2 w
C. deficit
$ v! H& p  M- J! Y# XD. premium/ u8 l' V$ Q) Y) o  ?, [
      满分:2  分( w7 B3 L7 M4 \: k1 Q
18.  The interest rate specified in the bond indenture is called the ( ), m' `2 B6 U! S, ?/ s, U
A. discount rate
+ \6 G. Q4 [( m" R7 d1 v  Y, mB. contract rate9 G# V3 b" s; Q9 \& S' U
C. market rate6 a3 F' B+ B; r1 f( u
D. effective rate0 t* `, N* x& O$ {: F" C
      满分:2  分
0 q4 n5 o9 r# i0 h& B19.  Financial reports are used by( )
4 E; m7 [* L5 z3 j3 CA. management
5 p! l& w- Y4 q. J: h$ cB. creditors
. ~/ U  g' ?% _6 f$ |" E$ HC. investors
8 z! L. d" k+ x& W) ~" dD. all of the above
1 y0 n$ b% G. [* r      满分:2  分4 k8 r0 }, }  Y- t  m
20.  When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at ( )+ L5 \) }) f, V% T# _& `: e( m
A. a premium
6 _. l* n- y  Y8 q+ A1 pB. their face value/ u& n8 P# ^) ^: d" N: s  c& g6 f
C. their maturity value
! i7 z* j+ c( zD. a discount: z: v+ J& r1 h+ W! E% e
      满分:2  分
! e5 s1 e- s: x. a
7 A  a& l) _( Y: P! h# \* U+ f二、判断题(共 30 道试题,共 60 分。)V 1.  Allowance for Doubtful Accounts is a liability account.4 V5 u. M' s$ r, B1 r0 j
A. 错误
. g5 e/ ~# A- [* l) `B. 正确
% j* k7 L" w( P$ _2 C7 l. Z      满分:2  分
1 _( f6 z) K3 P2.  If the debit portion of an adjusting entry is to an asset account, then the credit portion must be to a liability account.1 P# j: k7 U9 a- i, q0 v! s7 q
A. 错误
2 i2 m! [/ v0 Q! K( S6 fB. 正确
  e; `0 o5 W; s+ c0 j6 k* i" o      满分:2  分* i, v( v; B6 |  p% R
3.  The matching concept requires expenses be recorded in the same period that the related revenue is recorded.  f; T0 q+ i' J1 g4 s, i+ N
A. 错误
9 F" {$ R- W* T0 Q) R; uB. 正确$ O2 D" [7 V/ z4 e& l
      满分:2  分
; Y+ t. y  b( r9 n) B, z/ k4.  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.
0 ^3 \3 {5 R, T7 y! ]! iA. 错误
$ R( S- K7 S8 C7 U! M; hB. 正确
# ]& Q$ z) l" C* G3 c      满分:2  分( ]' v+ z" H( U: ]
5.  The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.6 N+ R8 e* L# l& H+ t
A. 错误3 o- s: E* Q" F
B. 正确3 V0 W3 l. K' `( {: i. ]
      满分:2  分
7 _# N, W# ~9 F, k) j. I6.  The double-entry accounting system records each transaction twice.7 c, \3 b0 ?7 r6 J
A. 错误$ r- a2 _) i4 t% [2 k, v* s* n; F
B. 正确- d+ E( E& o# m
      满分:2  分+ p) u* F- X. k, J* W4 h
7.  Intangible assets differ from property, plant and equipment assets in that they lack physical substance.
+ l- [: k+ }6 H- q* Z9 t0 aA. 错误' X0 e3 `* |& r) i
B. 正确! }8 \# k$ ^0 n/ q9 h) z
      满分:2  分
  Y& h' H0 P3 V0 \8.  Revenue accounts are increased by credits.
. ?# `. v  j- [7 B" v& D" KA. 错误
9 s+ @" u3 T6 H4 ]7 q3 o8 c+ IB. 正确
, Z& ~0 m+ Y* e7 l: n      满分:2  分
: T5 u) \1 k: l1 C2 L9.  Bondholders claims on the assets of the corporation rank ahead of stockholders.
  B$ A: C3 e+ @, ]A. 错误$ y. t" v* n2 n% w( a0 I% w8 b
B. 正确) W7 D$ L6 t5 w
      满分:2  分1 ~$ n: |/ |& O
10.  The declining-balance method is an accelerated depreciation method.. {; m0 i) o9 @, Z2 g
A. 错误
0 u; a; A% k/ C5 n0 @) Q! wB. 正确
# {0 P2 @# @6 V  N( M      满分:2  分% `! t$ V2 x! ^0 d9 s1 r
11.  The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.
& A4 d* d4 ?, Y2 n" S* w1 c! x. uA. 错误
- O  z( c2 ^; ^9 T8 t8 o  N2 |B. 正确; X7 k. h9 w% l# \
      满分:2  分
5 S  q" M* N! X: o+ p+ |9 p12.  All property, plant, and equipment assets are depreciated over time.
6 ]  y8 c; s% ]1 J: s9 g* ~& VA. 错误
+ x7 s, J- b; u- Q) ^! qB. 正确
6 k" @/ }" ?$ f; m' ~      满分:2  分: H' n2 j/ e0 X1 |3 w9 @: l
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.
- i, O3 B9 J! ]* ~# cA. 错误
8 }# Y8 @! }1 F" x0 D" f* VB. 正确
; M) F2 f) z# H' H: f* ?7 A      满分:2  分& y6 Y$ \$ Y9 b4 O
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.9 W: z- ]2 C( i" O
A. 错误; ^+ d! l1 @9 O% x
B. 正确
; e) g, t; X* T' n/ T. t/ X      满分:2  分3 Y6 ?7 t3 _. s0 D; h
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.
- Q: {' b  P7 \+ Z0 W8 _A. 错误6 r. W6 Y* E9 L9 L  R
B. 正确
  O* X* p4 A: g8 a+ n# j0 m. Y      满分:2  分
% \; K: J* a! ~$ ]6 Q16.  Consuming goods and services in the process of generating revenues results in expenses.& p3 `/ ~. x& ^: X) \# e* b+ S
A. 错误
4 q# m9 S6 b3 ?. W8 p9 T6 x) m) r5 TB. 正确3 x! _4 J$ c+ e- H4 ]0 k5 G- ?
      满分:2  分1 C5 j) @; z0 \4 D6 _
17.  Sales Discounts is a revenue account with a credit balance.9 P$ P* X2 A' ~5 z
A. 错误/ L6 a+ P0 S9 C+ |) t! T4 n
B. 正确
/ f+ q4 J% f* H( G6 n! `$ }      满分:2  分
/ V0 U( r: C8 l; W' x18.  If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount./ M2 b: _& s2 h' ], s
A. 错误* |7 ^6 `- Y9 ^. W- Y
B. 正确
: q4 ^1 j0 l9 i7 ~) l; J& R3 X      满分:2  分8 D5 j: V8 y( F8 m: ~4 ?$ p
19.  Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue." {5 ~  h! N' L, V& e
A. 错误3 [+ h" U$ \& o* f5 {0 Y* b
B. 正确
; \8 o0 @6 M# ^/ g/ P; g5 K8 B      满分:2  分) i- h1 P3 M; D* ?) [
20.  Merchandising businesses sell products that they purchase from other businesses to customers.( l2 I; p6 y2 g( C' P; J
A. 错误
5 e& I; ~) |; ]; `B. 正确
1 A, w4 _3 q  H      满分:2  分
$ Z. l2 h% B9 b$ z$ \: `21.  An account receivable is a claim against a customer arising from a sale on account.
8 }8 R2 n$ e5 z% Q+ W. V9 M6 V) |A. 错误. W+ r! |1 ~# |, P
B. 正确( l2 r5 K# B$ E* t: `( x7 b
      满分:2  分
. P& ]- O- }* [, ]; s1 n0 g6 D8 A) h! a22.  The accounting equation can be expressed as Assets - Liabilities = Owner's Equity.
' p/ u2 {- v" Z& N6 F5 M' Q1 kA. 错误+ k4 [1 v. o' K" b
B. 正确# X2 P. S" i6 Q! j9 D7 d
      满分:2  分
' o# @, i* E5 O( `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.% K$ C1 M5 _: H: `& P
A. 错误
2 G1 V; R# M- @9 g9 _! K% hB. 正确9 H+ R9 ]% E  x" m( v4 C. A9 l% f$ |/ M
      满分:2  分4 q. q  u" V0 w4 F
24.  When a stock dividend is declared, it becomes a liability0 s0 z2 h' _1 L0 u. U) R
A. 错误
1 N8 o. U' |0 e8 R: bB. 正确, ^! q3 M: Q- g- N. `
      满分:2  分
+ J: x' z. [( [7 Q; C+ B25.  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.
% V9 L: q; |4 A, m% RA. 错误4 j( X+ T7 ]5 g8 ]' T: d! y
B. 正确5 H" k! J( S4 z, f
      满分:2  分
1 C; H  T7 Y- X, Y26.  Temporary investments are reported on the balance sheet at cost.) g1 X1 _# M8 F6 l7 Y6 ~. H
A. 错误
9 Z. J: k/ M  i# |9 L: XB. 正确
' q" u& i8 D& F& I      满分:2  分
1 R! j, L+ h) a) u3 m27.  When old equipment is traded in for a new equipment, the difference between the list price and the trade in allowance is called boot.
; V$ y* G: \$ L5 w; F# s' r. hA. 错误
; V- M4 C0 R& H) j) y/ p: r0 pB. 正确
3 p# X5 i, @0 k0 J! C# g. I; E) Y      满分:2  分% b- w6 {( H) Z9 L3 @
28.  Paying an account payable increases liabilities and decreases assets+ o3 i. o" ^3 P+ I# B
A. 错误5 P8 y7 y9 f1 @9 @+ ]
B. 正确4 `, w6 W6 b: F( t8 {/ J9 j/ o
      满分:2  分  A7 m5 P$ A+ y% k% I6 B6 }
29.  During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.
! i2 d% H; N& m: W1 t; V7 `A. 错误
1 y5 p8 l( Z$ }. aB. 正确
% h0 V# u- S& n) Y) X* r' u      满分:2  分- R9 w7 V5 i$ V3 ?
30.  If the liabilities owed by a business total $500,000, then the assets also total $500,000.7 a8 E' f7 o/ `( w' D+ i
A. 错误) v# a1 M( y) D* M$ q
B. 正确5 U- I6 l9 S, E" N4 ]& |
      满分:2  分
9 Z1 A& u# `0 Q4 J1 m, f: P/ f- i
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