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。

一、单选题（共 20 道试题，共 40 分。）V 1.  The most widely used depreciation method is
% u# o$ e% ^0 y: oA. straight-line
: R3 R4 S1 f/ }7 `, c2 {B. sum-of-the-years-digits
8 y7 J1 W$ S5 e3 j. ~1 K0 tC. declining-balance
5 z: U0 R6 \+ ?2 P0 QD. units-of-production
      满分：2  分
2.  Which of the following should not be considered cash by an accountant?
! c9 E3 p" z' l# XA. coins
B. bank checking accounts
! I& Z5 A! N7 P. [C. postage stamps
, M" D% M3 }; M5 o8 }$ J& ^7 WD. Petty cash funds
      满分：2  分
3.  A capital expenditure results in a debit to （ ）
A. an expense account
* ?7 ~4 L! N1 ]& X% H3 A4 I& R2 q9 yB. a capital account
% R0 n0 v3 |% M. t0 E) WC. a liability account
& U+ U7 D* a% p4 CD. an asset account
4 `: Z) f1 N% q9 @2 m/ {. u) k! T      满分：2  分
4.  Characteristics of a corporation include （ ）
1 r( a2 w" W5 S0 u+ t$ dA. shareholders who are mutual agents
0 w- a$ g4 H" V* k+ MB. direct management by the shareholders (owners)
C. its inability to own property
; E" X% g8 ?+ {3 c; u  W, z) |D. shareholders who have limited liability
! O/ C  b& r4 o- o8 B; ^      满分：2  分
7 E3 x( f  A* \7 w' D9 U5.  The journal entry a company uses to record the estimated accrued product warranty liability is （ ）
A. debit Product Warranty Expense; credit Product Warranty Payable
* s+ q8 U* N0 J" z0 s  {' YB. debit Product Warranty Payable; credit Cash
  R6 h4 z" |7 r! B% w" OC. debit Product Warranty Expense; credit Cash
; F, {- z- ?2 S* E9 }D. debit Product Warranty Payable; credit Product Warranty Expense
0 k5 \# A* }) W. [% g9 ^      满分：2  分
% [* [; H; ]+ v) n; n  t6.  The two methods of accounting for investments in stock are the cost method and the （ ）
A. straight-line method
B. equity method
C. liability method
% z" S8 A( E$ }4 r4 ND. interest method
2 g  K  v" P- b6 J      满分：2  分
; d+ F9 {8 }0 v- C" V7.  Notes may be issued （ ）
: w9 [- ?, }8 W# z5 L; L% tA. when assets are purchased
1 c7 Y( @( U% V* DB. to creditor's to temporarily satisfy an account payable created earlier
C. when borrowing money
D. all of the above
      满分：2  分
+ y! p$ }# O0 H) Q( Q" P% w8.  Expenses are reported on the（ ）
& a. R7 ?( m# z1 XA. income statement
# Y+ t6 Q' N  g* w! L  OB. statement of owner's equity
C. statement of cash flows
D. balance sheet
: G% {+ X1 d4 v: V      满分：2  分
9.  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
( x& F8 C9 M9 q( `2 yC. audited statements
D. constitutional statements
      满分：2  分
$ z1 b8 `1 ]9 O5 m( j10.  The inventory method that assigns the most recent costs to cost of good sold is
A. FIFO
B. LIFO
C. average
D. specific identification
      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
A. convertible bonds
B. unsecured bonds
+ v/ F' s# p  x1 `C. debenture bonds
7 [" V* [8 J2 S% L! o5 I: vD. callable bonds
% g3 e$ I" a8 I$ |/ `2 _+ b2 c; `1 u      满分：2  分
( E0 ^: R- Y0 Z% R. c7 U12.  Which of the items below is not a business organization form?（ ）
7 Y: B4 F9 D$ X/ ~3 _3 ~3 pA. entrepreneurship
# V* Q; q8 g$ HB. proprietorship
% k1 x( `. }2 x! x) A9 l0 C1 xC. partnership
  {+ b. L1 l8 j6 zD. corporation
4 W7 o4 F/ y4 v% G6 w: s) S' t3 @      满分：2  分
# v4 }/ K& B( a+ U7 I9 Q13.  The amount of the outstanding checks is included on the bank reconciliation as a(n) （ ）
& K- q' e; k  Y% z0 m! IA. deduction from the balance per depositor's records
' O$ ]3 D. u7 h3 zB. addition to the balance per bank statement
5 v8 f* w9 b; XC. deduction from the balance per bank statement
- Z1 f" _% h0 M( `0 H5 c* TD. addition to the balance per depositor's records
      满分：2  分
2 E5 G! K" o+ ^& ?0 d( V2 q( R14.  Which of the following is not included in the computation of the quick ratio?
/ p* }$ n' D1 A- ?9 eA. inventory
8 a$ Q2 {; Y/ }7 S# @B. marketable securities
7 ]3 q0 M, n8 m# n" @C. accounts receivable
: J8 E' j$ ~5 ^" P; d' {3 sD. cash
, T9 M# v8 v' q" i# M5 y  w      满分：2  分
" [& X) @+ h+ f. @$ k15.  Revenue should be recognized when（ ）
A. cash is received
B. the service is performed
& Y1 y6 K2 X1 n. \C. the customer places an order
D. the customer charges an order
      满分：2  分
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 （ ）
: D* U  |& O) N9 k% A6 SA. solvency and leverage
! Z4 L* {* D* v$ x7 {. G4 bB. solvency and profitability
! I7 o' b4 T2 eC. solvency and liquidity
3 q* h7 [4 w% W5 @D. solvency and equity
      满分：2  分
# i) U  U) B% [9 n" ]0 ^3 T( N17.  The excess of issue price over par of common stock is termed a(n) （ ）
A. discount
  n8 t2 U; Z9 H% s) CB. income
C. deficit
D. premium
      满分：2  分
18.  The interest rate specified in the bond indenture is called the （ ）
A. discount rate
B. contract rate
; y4 G8 C6 h" ], H$ X' M* l+ ~C. market rate
D. effective rate
) H. C1 i/ T8 s! C9 \+ }& n      满分：2  分
19.  Financial reports are used by（ ）
A. management
( h" I3 J& n) ~B. creditors
C. investors
D. all of the above
1 a3 e0 V# L5 C7 i2 g3 M      满分：2  分
20.  When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at （ ）
, w: l, _6 {- iA. a premium
B. their face value
' p4 U* r- l, ~C. their maturity value
7 N8 H; t  B1 D7 ~; b6 cD. a discount
      满分：2  分
- C2 H* P$ x2 a1 u1 s# L/ G  {
/ \* c( r" T, x二、判断题（共 30 道试题，共 60 分。）V 1.  Allowance for Doubtful Accounts is a liability account.
. f: Q% ]+ {3 L0 N9 dA. 错误
B. 正确
  N; l4 K% S% K0 _/ s& H+ o3 d      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.
A. 错误
6 ?. T( E0 i, X+ U( T2 a4 eB. 正确
: h/ D2 c3 {# k$ `8 K3 h& y      满分：2  分
1 F. f! {! R/ z# b2 f3.  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
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.
! i  c# ?4 Y7 N! V: @1 vA. 错误
B. 正确
, m: W" h4 d2 n2 d+ K: t! {" b      满分：2  分
, H5 \8 w1 O* K! z. _6 c7 l5.  The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.
! W0 L9 D, r  ]- H6 X; bA. 错误
& |8 f& a$ p* ~9 x. I8 ~B. 正确
9 P& m' L( q% {      满分：2  分
; b* M7 M# E2 E9 K4 ~/ Z6.  The double-entry accounting system records each transaction twice.
' c9 x; S8 C1 t8 SA. 错误
B. 正确
+ U, w0 N3 o: f9 x: g. N      满分：2  分
7.  Intangible assets differ from property, plant and equipment assets in that they lack physical substance.
A. 错误
" S) t1 `( R; q0 ]4 q! O' N1 TB. 正确
4 M5 o" [. ~5 H- ~3 p3 Z! H      满分：2  分
8.  Revenue accounts are increased by credits.
A. 错误
B. 正确
      满分：2  分
8 Z+ @) ~6 I& j9 @4 ^9.  Bondholders claims on the assets of the corporation rank ahead of stockholders.
6 t' z: h3 w2 G- x+ |A. 错误
( C- T1 A$ `3 U' P$ k' YB. 正确
      满分：2  分
10.  The declining-balance method is an accelerated depreciation method.
! }' t' V1 T3 ?, b0 xA. 错误
B. 正确
      满分：2  分
; h: t. Y0 @' Q11.  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
- I9 [) t' [1 q* a) X8 C$ ^  v+ e1 c, ~B. 正确
, a6 A( E; ~  S7 w% O* y$ ~      满分：2  分
12.  All property, plant, and equipment assets are depreciated over time.
A. 错误
B. 正确
) L# T: w6 U0 M/ F! w1 s      满分：2  分
5 }( l& P1 |* J8 g" f1 a% i13.  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.
; h5 i& ^# p3 y" V* \2 u, }" |; C. uA. 错误
B. 正确
      满分：2  分
) [& a+ m; P8 W$ e" B0 E( B& @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. 错误
) A2 X0 N- N$ l3 d& H! lB. 正确
' a5 I) W& Q. n6 Z! H' G1 C/ P) s      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.
4 F% |4 o! H  w% @6 R7 UA. 错误
B. 正确
      满分：2  分
/ Q, q/ x) p( Q, \% G16.  Consuming goods and services in the process of generating revenues results in expenses.
A. 错误
% x; l2 g7 b$ `; iB. 正确
9 Q% G; o) Z, H6 P      满分：2  分
( |' p1 r& U; g8 B' Z17.  Sales Discounts is a revenue account with a credit balance.
! y  J! f, l/ x" o( @' i) rA. 错误
B. 正确
& I5 S1 i! q4 L6 k  S7 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.
A. 错误
B. 正确
      满分：2  分
19.  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
" a6 T& Y% F: q) u      满分：2  分
20.  Merchandising businesses sell products that they purchase from other businesses to customers.
& m7 y  j/ O% A) GA. 错误
B. 正确
7 s+ s# ^$ c! {" C- `      满分：2  分
21.  An account receivable is a claim against a customer arising from a sale on account.
% t1 R/ \) T$ }A. 错误
1 `. s- x; }# GB. 正确
      满分：2  分
( H# }9 S5 R/ O5 u& _22.  The accounting equation can be expressed as Assets - Liabilities = Owner's Equity.
A. 错误
* ?- V. h! [. L3 B: PB. 正确
      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.
  }5 m8 e. D$ B/ \: {A. 错误
& J: @) I2 y6 S: [! y% ~B. 正确
0 i1 g: W  I* |3 N; e      满分：2  分
% U. N; B% l& K24.  When a stock dividend is declared, it becomes a liability
7 [7 A& A  D3 VA. 错误
- q& v* F2 Z% O+ g( ]2 E: KB. 正确
      满分：2  分
/ K6 f+ Z' ?7 Y2 Y( v: X' I) D2 l3 A25.  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.
1 I3 o0 c4 s* B9 s6 y& dA. 错误
B. 正确
. Y' Q  s" y: B  C& d" V      满分：2  分
- X4 r1 c) a8 Z, E0 F2 `+ ?" B" J26.  Temporary investments are reported on the balance sheet at cost.
6 f5 Q. m" E  \! J& S9 AA. 错误
1 b3 m5 `2 i$ i; Z+ sB. 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.
A. 错误
B. 正确
8 D' v. c7 }! K3 ?, v5 H: ?      满分：2  分
28.  Paying an account payable increases liabilities and decreases assets
8 U- G( u3 X$ Q  Z9 U( dA. 错误
+ f/ U8 n" H; h. [B. 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.
A. 错误
B. 正确
: v) T, w, D. A1 x9 a% B      满分：2  分
30.  If the liabilities owed by a business total $500,000, then the assets also total $500,000.
" u' X( y# h% w: J* @& L% AA. 错误
B. 正确
4 W+ N' q, ^8 ?9 n: U, o      满分：2  分
% M5 k" ^8 u4 }( |8 y- H+ A, _
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。