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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& M' @5 C% y1 j) \. B6 Y2 D. ]0 g* f
满分:2 分) w9 I4 _! e$ Y' q
2. Which of the following should not be considered cash by an accountant?
! c9 E3 p" z' l# XA. coins* n; w& C7 }; ^1 m) L
B. bank checking accounts
! I& Z5 A! N7 P. [C. postage stamps
, M" D% M3 }; M5 o8 }$ J& ^7 WD. Petty cash funds; Y* H |$ J$ @) Z! q! M
满分:2 分& y/ E5 }# t0 \- `: ]+ b& S. H
3. A capital expenditure results in a debit to ( )0 s0 e4 i" o/ o% E: t: o4 u! X) ^
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! V0 W7 B' T% y
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)5 }( C- i& K3 X6 G
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 ( )6 {$ \/ o$ c& `) X8 N
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 ( )& B3 S: ^3 V0 P9 E$ f
A. straight-line method& T- c* j$ y/ ~" Z; T3 l0 R9 Z
B. equity method( ]% U2 D1 M* D+ g4 G$ ~8 ^2 E
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 earlier9 j$ h0 @. }6 t8 M! l, F7 W
C. when borrowing money% o* H, N; d) t6 Q& o
D. all of the above" v9 }( B2 q+ F3 w6 ^7 y
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 equity1 }: K% B# f% E
C. statement of cash flows {; U9 Z% D4 X; |$ _
D. balance sheet
: G% {+ X1 d4 v: V 满分:2 分( `& ]7 A; z2 { F
9. Financial statements in which financial data for two or more companies are combined as a single entity are called, b% W- V6 g; e& Z$ a
A. conventional statements% ]1 ^. A- w; U5 o3 E
B. consolidated statements
( x& F8 C9 M9 q( `2 yC. audited statements$ y5 h8 D- V. w2 m1 H
D. constitutional statements* h2 f% ?2 n0 G$ y
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; P9 `* Y) A6 t1 h' C) [ P4 p }
A. FIFO0 R' M1 S' j/ H
B. LIFO+ a* K8 S: U+ h1 t" a" R# U! ^ f
C. average2 x# K6 e& C0 ~. U% G! g
D. specific identification% q. h$ s" L8 t& g
满分:2 分$ H' M' \# U K: |! H
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/ Q. F* \" G B+ l8 I
A. convertible bonds4 J' P) ^# t$ Y" I7 N+ j/ B
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 records3 r0 l3 \1 @7 Q; e: M# H9 k
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( )* ^- I! z1 s8 e m5 W
A. cash is received- X& |- G6 ?1 ?4 g4 X
B. the service is performed
& Y1 y6 K2 X1 n. \C. the customer places an order4 O1 p! j& X& s9 `
D. the customer charges an order8 a( b( w S0 J' K
满分:2 分# R9 i- n$ w; n$ d- z9 F/ |' d
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: H) E9 a' r4 K, c, I- s; y$ ^$ n
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) ( )3 m6 f& q" `1 v: U
A. discount
n8 t2 U; Z9 H% s) CB. income* i! r8 J/ n4 m* a; e* X
C. deficit/ t9 Z1 h4 G" [9 L
D. premium5 p( \# y/ ]2 W/ Z, F0 v6 ?
满分:2 分 x9 i3 j+ n! t8 v) M
18. The interest rate specified in the bond indenture is called the ( ): @" d4 U$ c+ T$ B+ j
A. discount rate2 R4 I: m2 j) z: g9 m
B. contract rate
; y4 G8 C6 h" ], H$ X' M* l+ ~C. market rate2 v6 `; T: z, E, q0 o
D. effective rate
) H. C1 i/ T8 s! C9 \+ }& n 满分:2 分# T, o4 J* @; t! m
19. Financial reports are used by( )/ I+ ?7 b5 ^. @/ u9 x, T/ l/ R
A. management
( h" I3 J& n) ~B. creditors6 H" W6 |% o! @& N/ [% ^
C. investors9 a; k+ h0 v9 d6 H9 v
D. all of the above
1 a3 e0 V# L5 C7 i2 g3 M 满分:2 分+ ~& [5 r+ ~ R, }3 w( R
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 K+ u$ t5 l8 D8 Q
B. their face value
' p4 U* r- l, ~C. their maturity value
7 N8 H; t B1 D7 ~; b6 cD. a discount) Z' y) |( c! |5 [; x
满分:2 分
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/ \* 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& s* N2 w% P9 u+ `& e
B. 正确
N; l4 K% S% K0 _/ s& H+ o3 d 满分:2 分( r9 ~8 |% n0 T2 u# l' w1 V
2. If the debit portion of an adjusting entry is to an asset account, then the credit portion must be to a liability account.* r; y6 {3 d4 d) v3 d6 X# A2 }3 e
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.) w! w& w" l: }8 {5 W$ H9 g
A. 错误8 ^' _# @4 Q x
B. 正确$ q& |4 c5 ?( {; P u. i
满分:2 分# g2 O/ J, s6 r, [6 X2 Z
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* V$ U: ~ R: t2 ^8 Z0 U
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" o# a. S N9 b% L$ A8 E, ]
B. 正确
+ U, w0 N3 o: f9 x: g. N 满分:2 分( R; P4 a! T! `' j! p, F
7. Intangible assets differ from property, plant and equipment assets in that they lack physical substance., f K8 t4 ^9 ]/ E
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* B7 \7 s1 } _" Z( P8 h- r; c) U
8. Revenue accounts are increased by credits., V/ [- U7 q/ o" l6 l" J3 \
A. 错误' S1 i \: \+ O9 `2 |
B. 正确9 }+ {. X" D# `% ]4 B
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1 E" V8 l% l* }
满分:2 分/ P& B* H3 j7 t7 }% H# {
10. The declining-balance method is an accelerated depreciation method.
! }' t' V1 T3 ?, b0 xA. 错误# _( J; k* G5 A1 c$ s% L
B. 正确. P5 @1 r! \3 Q/ @3 [
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., ? {& E) r' U- X" f+ E6 C9 l$ T
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* i2 G( F! {3 M% z& p8 D
12. All property, plant, and equipment assets are depreciated over time.* \* L4 H0 Y: ?1 l( M2 p
A. 错误3 [, i4 \' K6 b1 ]4 v
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. s& v2 A5 i: V' w' p# i6 y. m/ V
B. 正确- q. ^' E% r2 f: l' Q
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.; o& r" b' {& h! Z8 ^
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( ]3 h) p L8 |: M9 _5 b
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3 R" {; i" D( B7 V. d& K0 W" ]: t
B. 正确; |, ]9 C, f( E/ r6 e7 j( A
满分:2 分
/ Q, q/ x) p( Q, \% G16. Consuming goods and services in the process of generating revenues results in expenses.8 m. p. S6 @. b6 d2 y
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8 e1 R) t5 f" h" ?, `8 G
B. 正确
& I5 S1 i! q4 L6 k S7 k 满分:2 分3 x, F$ v" g8 Q7 }4 |- a
18. If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.# T8 l- k7 d6 i7 i% f+ H, ?
A. 错误: }, M* k6 l, r* |( S
B. 正确9 q" {) U: I6 u& c3 ]) h. `4 g# \
满分:2 分4 D( I/ Z3 l0 q4 {$ w/ G& h
19. Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.. m0 j$ i F: P+ M7 j- P
A. 错误; C. w! v! B0 Y+ z+ a9 r* a
B. 正确
" a6 T& Y% F: q) u 满分:2 分( N6 U$ b3 M. p8 |% K6 A
20. Merchandising businesses sell products that they purchase from other businesses to customers.
& m7 y j/ O% A) GA. 错误" `# A* K! ~3 a) f1 g
B. 正确
7 s+ s# ^$ c! {" C- ` 满分:2 分0 M9 A0 k, G7 Y1 W
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. ?7 R6 v3 N! o8 i. T
满分:2 分
( H# }9 S5 R/ O5 u& _22. The accounting equation can be expressed as Assets - Liabilities = Owner's Equity.! m/ ?+ u# |) g b/ X
A. 错误
* ?- V. h! [. L3 B: PB. 正确& d9 t7 R5 X; [. Q$ w! N: Y
满分:2 分) U$ B- |; C" s1 q- l. {7 \ G- g3 C9 H
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 f- S4 w3 l' K4 a$ b; ]
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8 L. r/ X4 T9 |# C- y5 {2 k$ Z+ k
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. a# `) [# k+ \1 V
满分:2 分5 ?/ {9 X4 m+ 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.( r; b. \* U9 Z4 i2 T5 ^- d
A. 错误, t6 j8 Z: z9 J# m
B. 正确
8 D' v. c7 }! K3 ?, v5 H: ? 满分:2 分5 w3 }& Y* v. P* v
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( r+ j* [% ^) ?: \$ G* d6 a1 I3 u
满分:2 分, v N6 x" F; w f9 @) W
29. During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.8 q0 U; F6 W9 F1 B
A. 错误7 m7 u. G8 w/ H9 F0 A8 I8 V
B. 正确
: v) T, w, D. A1 x9 a% B 满分:2 分/ @# y3 a3 C) ^
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0 R* ~* N- w7 a
B. 正确
4 W+ N' q, ^8 ?9 n: U, o 满分:2 分
% M5 k" ^8 u4 }( |8 y- H+ A, _+ B! k' u& v( w7 Z; \
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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