南开14秋学期《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。
  K, d4 d& D! P, x/ p" h
: \; Y, y: ~; j9 H1 ]一、单选题（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-digits
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
2.  Which of the following should not be considered cash by an accountant?
A. coins
) k: n' j5 k* X0 `6 I3 B. dB. bank checking accounts
7 Y; v- V, N+ L7 E" |% }C. postage stamps
D. Petty cash funds
      满分：2  分
- e- X2 Q2 `4 Q1 @3.  A capital expenditure results in a debit to （ ）
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
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 （ ）
A. shareholders who are mutual agents
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. debit Product Warranty Expense; credit Product Warranty Payable
1 ]- `# q) V" s+ `B. debit Product Warranty Payable; credit Cash
C. debit Product Warranty Expense; credit Cash
. O- ~! j3 R- }/ `D. debit Product Warranty Payable; credit Product Warranty Expense
      满分：2  分
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
B. equity method
C. liability method
D. interest method
      满分：2  分
0 W7 s- Y- R# S( T8 G7.  Notes may be issued （ ）
A. when assets are purchased
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
      满分：2  分
8.  Expenses are reported on the（ ）
- ^1 [0 R. }8 u; TA. income statement
B. statement of owner's equity
C. statement of cash flows
1 ?. o' s2 M2 ?+ U. bD. balance sheet
      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
A. conventional statements
B. consolidated statements
C. audited statements
D. constitutional statements
      满分：2  分
10.  The inventory method that assigns the most recent costs to cost of good sold is
A. FIFO
B. LIFO
# L. `  h' o- n& i. J+ h( YC. average
D. specific identification
: d0 {" q& ^0 o' {- G+ n      满分：2  分
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 bonds
      满分：2  分
12.  Which of the items below is not a business organization form?（ ）
A. entrepreneurship
B. proprietorship
C. partnership
# c; ^: ]7 z; S# _: e2 _+ z+ ~D. corporation
4 v; x; r* l* t  H  G; W      满分：2  分
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
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 records
      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
B. marketable securities
C. accounts receivable
2 E& U& h) |: n- qD. cash
      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
      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
B. solvency and profitability
$ ]; f4 L% [) N+ _( sC. solvency and liquidity
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) （ ）
A. discount
7 n5 F  l% c' e* }0 fB. income
. m: ^0 h$ u5 y* P5 dC. deficit
D. premium
2 {# j8 h) i) ?4 T) @6 ]      满分：2  分
18.  The interest rate specified in the bond indenture is called the （ ）
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 rate
      满分：2  分
; u5 |- H/ _" W6 a8 N( L, |+ l. W& e19.  Financial reports are used by（ ）
A. management
B. creditors
' E& c0 L% j- D$ H1 \/ e* }C. investors
D. all of the above
      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 （ ）
A. a premium
B. their face value
C. their maturity value
D. a discount
      满分：2  分
! j3 I+ d" V" p3 \
二、判断题（共 30 道试题，共 60 分。）V 1.  Allowance for Doubtful Accounts is a liability account.
A. 错误
B. 正确
      满分：2  分
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
B. 正确
      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
B. 正确
      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.
A. 错误
' L) H: j! H# C7 W! @' _( XB. 正确
) b" p" {+ o3 F( l      满分：2  分
6.  The double-entry accounting system records each transaction twice.
) d1 R! O* @3 Z( _. aA. 错误
B. 正确
      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
B. 正确
      满分：2  分
8.  Revenue accounts are increased by credits.
A. 错误
B. 正确
      满分：2  分
9.  Bondholders claims on the assets of the corporation rank ahead of stockholders.
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
B. 正确
      满分：2  分
11.  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
- k3 m! G" w  j/ k9 ^( XB. 正确
) S* r# B& F: j7 r; \. l      满分：2  分
12.  All property, plant, and equipment assets are depreciated over time.
6 }+ N( z9 o& Q' HA. 错误
B. 正确
( P9 a* m0 C* d; @: Y( j' a      满分：2  分
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.
A. 错误
B. 正确
      满分：2  分
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
B. 正确
      满分：2  分
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.
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.
A. 错误
B. 正确
& b- f# S+ v: _  D5 U0 f      满分：2  分
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
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
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.
A. 错误
B. 正确
      满分：2  分
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
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
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
      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
A. 错误
B. 正确
, Q  N# ?$ H( o& _% ~0 [      满分：2  分
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
      满分：2  分
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
B. 正确
      满分：2  分
28.  Paying an account payable increases liabilities and decreases assets
A. 错误
7 {, q+ w3 w( A" V5 @2 F5 ZB. 正确
      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.
$ z$ V' |6 R4 A5 x! @8 e1 B. I! a3 oA. 错误
B. 正确
      满分：2  分
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
      满分：2  分

1 j, G6 g1 U# _: D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。