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南开15春学期《会计专业英语》在线作业资料辅导资料

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发表于 2015-5-26 19:24:44 | 显示全部楼层 |阅读模式
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$ X& w$ q+ G' K, q$ b! A一、单选(共 20 道试题,共 40 分。)V 1.  A capital expenditure results in a debit to ( )
- u) |, `' P; q  O; P, a' |A. an expense account
. I* d* Y  P) N  a* i1 MB. a capital account
( W% B3 G0 l: A$ H! l. UC. a liability account
# @8 s: _! L7 U) t7 T" KD. an asset account* M. _$ m) R- A# o/ k. z" E4 B. p  v
      满分:2  分* Z' w+ u, [8 `0 `0 \: _7 d4 w0 a) S9 T. X6 Y
2.  The debt created by a business when it makes a purchase on account is referred to as an
: Z& Z4 Z2 |3 e6 y9 zA. account payable0 c9 V5 x1 s& a  d
B. account receivable
& m# E+ K+ j" P$ E  C+ Y& V( ZC. asset
. D% d3 b/ O* U) ]0 YD. expense payable+ W0 m3 w( A& W
      满分:2  分6 {2 T, k+ w" V' ^
3.  When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are3 x3 Z, L* y! \8 ^0 i; G  ?5 j* S
A. convertible bonds
1 k, ]' r4 Q2 e/ d- vB. unsecured bonds! r9 `7 K0 R- {5 v: `1 I. a
C. debenture bonds
9 [' c; V7 k  DD. callable bonds
% f$ Z# t) M6 D0 F) o4 x      满分:2  分1 `' L9 @: O- h# U8 u4 M
4.  Which of the items below is not a business organization form?( )/ T0 C; |& j5 F0 e3 P! n
A. entrepreneurship3 j' Z6 K  I% A/ S( `* P3 b3 c
B. proprietorship
7 L! {! p( t# Q5 ~( y6 vC. partnership
6 b" |5 N2 Z7 h1 UD. corporation; Z0 V7 W; k7 T+ u5 }) n( `4 ~" u
      满分:2  分7 w7 L. Z8 L' H# N& O$ C" ~9 x
5.  Cash investments made by the owner to the business are reported on the statement of cash flows in the
: n) v* Y$ Y4 ~6 V; \, YA. financing activities section) K$ q3 S8 ]7 X& V: B
B. investing activities section
6 A% t! K; c1 Z4 B# m' S4 E# wC. operating activities section
8 i3 Z' i1 D& Q0 y! j2 e) b. nD. supplemental statement
0 q8 U4 v9 K1 h$ n; v, p8 N0 M      满分:2  分( e2 q+ D2 z3 w4 M
6.  Current liabilities are( )
/ {! Z: Q  v& J1 P7 j3 L. u0 YA. due, but not receivable for more than one year
& C$ W# |+ N, X1 C7 _B. due, but not payable for more than one year& R' C$ r+ v' _( c7 [* b% J
C. due and receivable within one year
/ j8 U/ T0 \, I! v% Z" A8 G% SD. due and payable within one year! l5 _( b5 D7 t. |- D1 s
      满分:2  分
+ y1 Q% z* P! ^4 d7.  The measurement bases exclude( )( _2 o/ A! a' \+ B  `, Z3 T1 J
A. Historical cost1 N7 U! S$ p2 `, @* ?6 Z0 W1 D8 z
B. Current cost7 w, \0 L+ O" O; m7 i
C. Sale price
( s& z/ J) b; [3 X; yD. Present value
6 L& }  p  m/ K; a  {" n; s      满分:2  分! f2 `& R% v/ O5 ~. Y
8.  A bank reconciliation should be prepared periodically because ( )( h! |3 K) |$ l9 W4 E
A. the depositor's records and the bank's records are in agreement2 u, ?$ [- C6 q7 P9 n$ N
B. the bank has not recorded all of its transactions" Q1 v1 b9 m7 M! T2 y; Y; R
C. any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be
0 I3 A  J( h2 B      满分:2  分+ E" G+ J; R& P8 o, x# {( a
9.  Which statement below is not a reason for a corporation to buy back its own stock.# @9 b' s: [$ t% _  b9 }2 l) d
A. resale to employees
6 J! [+ `  z+ j3 YB. bonus to employees: C- v: k# a5 J- T. Z* a# U
C. for supporting the market price of the stock
% j4 Y( ?: k/ H3 U1 W  P' eD. to increase the shares outstanding! N9 c0 e9 _9 x2 d7 X! ?; Y
      满分:2  分
- m) P9 N- |( v8 K* t6 p4 f10.  On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the ( )6 h+ y1 b2 U( R. W8 }
A. Uncollectible accounts expense for the year
: Z8 q' {2 }: I! J4 B# jB. total of the accounts receivables written-off during the year
7 b- A9 G& y! X0 c, P/ o, b, c; Y+ oC. total estimated uncollectible accounts as of the end of the year7 K2 y; e0 x  g' ?0 x
D. sum of all accounts that are past due.
9 H2 g; [2 m( U/ {( }2 q& E      满分:2  分
0 V5 E' V1 H8 i  I8 W11.  Cash dividends are usually not paid on which of the following?$ n6 X. n( E/ ^/ }# P
A. class B common stock7 }1 ^5 m% F+ K- }. }& P5 l
B. preferred stock
3 }# L/ G" Z5 ~C. treasury stock
% h# L. h8 m% r. X9 i: }9 xD. class A common stock) w. n/ P! f7 ?0 G
      满分:2  分5 ^! n$ p3 c  G5 Y/ ^, \4 p- G
12.  The primary purpose of a stock split is to ( )$ r" d, c% L3 I. u
A. increase paid-in capital
0 a3 F1 Y) Z- L( v5 _; e2 ~( tB. reduce the market price of the stock per share: b( O" a! x8 R) Z2 e' }
C. increase the market price of the stock per share) {7 c& j9 @7 g) W2 M
D. increase retained earnings
' g/ X$ S" C4 [1 N2 m3 ]. F: k      满分:2  分
8 Z+ e" T0 b' s13.  When the perpetual inventory system is used, the inventory sold is debited to ( )
4 ]" c8 s0 Y3 ^. l3 jA. supplies expense
$ z! R; H. n5 Q/ i3 ?- XB. cost of merchandise sold
3 ~0 \) Z0 w1 F8 n2 c& lC. merchandise inventory* u% T- q3 W- J9 J* s" Y) o: w
D. sales1 m+ B. Q5 y! G% q+ _
      满分:2  分
8 ]/ s( V  t7 u" B/ O14.  The two most common specialized fields of accounting in practice are( )
8 D# k3 t6 \& W! pA. forensic accounting and financial accounting
# w( y  U% L3 k; aB. managerial accounting and financial accounting; b- F) b" o% C  J2 k! w
C. managerial accounting and environmental accounting" D- ~/ b2 t7 b* i
D. financial accounting and tax accounting systems
. V- C( T% s) {) G2 U      满分:2  分
, L' k4 }1 L+ E' ]  ~" z15.  The cost of a product warranty should be included as an expense in the ( )0 R( K  ^( n$ T2 w* O- ]- \# X
A. period the cash is collected for a product sold on account* K( S) s' x: t3 w
B. future period when the cost of repairing the product is paid# z( n% d; C- m) Q5 x- e
C. period of the sale of the product! ~9 S0 R, e+ o, B7 C% w7 u% M
D. future period when the product is repaired or replaced7 L- j* i/ J3 m, X: q3 d, M
      满分:2  分3 C1 V, h8 D: O9 P- y
16.  What is the type of account and normal balance of Allowance for Doubtful Accounts?
" \5 v8 j, i) GA. Contra asset, credit9 A, l, J: L7 c3 T6 M
B. Asset, debit
3 n" e. `, |( y  E% DC. Asset, credit
  W. o* t5 ]+ T8 k1 gD. Contra asset, debit. ~& a, m% p& Z" y- c$ x. E  G
      满分:2  分
" ^/ L7 j9 u4 B: z2 t$ R% n17.  The inventory method that assigns the most recent costs to cost of good sold is
# P# M& g( V, H3 U( q  sA. FIFO" y8 J4 Y9 L) |; V( G
B. LIFO
1 c7 p0 W9 q2 F9 WC. average" M, w" H1 a; u1 U* r
D. specific identification
7 [  t, h( N2 @; i1 l0 ]) ^& H1 W2 U      满分:2  分
5 x) U1 J# q, D( x18.  Sinking Fund Cash would be classified on the balance sheet as ( )
) |8 o+ ?6 K! X, A. G, sA. a current asset
  O/ g  Q: P! h1 {% S+ eB. a fixed asset2 o  ~! U9 ^, \7 A! _- n5 `+ Q
C. an intangible asset
1 x1 L# I4 E2 @5 x: @' h5 [D. an investment
$ u; y' ]+ h1 o& U      满分:2  分- D( E( g/ [* E  h
19.  Revenue should be recognized when( )0 Z2 @' j* V8 f! F$ _% W. I
A. cash is received. v$ N- ?) G+ Z9 C/ j2 }
B. the service is performed
  l, m6 g8 V2 w* f% TC. the customer places an order
3 L* o# H4 L, f0 SD. the customer charges an order$ |7 e( P' n/ n8 o& D
      满分:2  分! G  J2 k9 N8 Y* `
20.  For accounting purposes, the business entity should be considered separate from its owners if the entity is( )
0 r1 h: H; Q# P! m" ?A. a corporation8 p/ ^# Q7 T( G) ?8 Z
B. a proprietorship
; z! |+ I  ^+ B  c4 RC. a partnership6 r# [; Y5 g" v/ J
D. all of the above
6 b% V: G( }, m# j7 y7 D      满分:2  分
5 U2 ?8 o/ c4 K$ n- ?7 {% K$ y9 t$ p2 ^# i9 M
二、判断题(共 30 道试题,共 60 分。)V 1.  Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.4 `2 a/ M& W! E$ P& ]
A. 错误
  w- U. n" q, c( ~B. 正确1 H9 C7 Y3 _+ V
      满分:2  分$ z& e. b7 n+ L6 F
2.  For a current liability to exist, the following two tests must be met. The liability must be due usually within a year and must be paid out of current assets.0 a2 X4 U6 d; J1 I. @
A. 错误. [7 ^3 I$ I8 [- M+ Q, E
B. 正确
  U2 N% o2 O* o- Z1 }      满分:2  分& ?- V4 d- g8 C0 l% f
3.  A fixed asset impairments occurs when the fair value of a fixed asset falls below its book value and is not expected to recover.& ^1 f; B& q& \. b6 f
A. 错误' G' D- Z# O* }8 H
B. 正确
7 M+ W, x; q' e! B. z! W      满分:2  分
; B+ H( k; U0 v7 ?) I3 U3 `4.  Bonds are sold at face value when the contract rate is equal to the market rate of interest.
  Z1 u+ c0 m) L' c, G/ q* ]& }) o2 h0 \A. 错误7 Y" l  ?! x8 L" ]
B. 正确
1 a* S, F2 ~8 @5 x) P0 R8 D2 _      满分:2  分
- a# @% [0 j0 S2 N0 Y% J& m+ T8 d5.  In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.
( C4 T4 W8 D, L4 KA. 错误% z3 i7 e! d& h- ]' ^
B. 正确
) N3 }: m' G- G* T8 ~3 y; Q! Y3 s' r      满分:2  分
/ |; W- X" \  C* X6.  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.
  u/ ]. m0 J; j0 h: I$ KA. 错误
+ w2 M9 L" p; fB. 正确
* f& q7 Y- p8 n+ d5 U& K: d      满分:2  分3 N6 ?* E1 k: H! D0 R# }
7.  Sales Discounts is a revenue account with a credit balance.
0 o; `' ?/ D; w  {/ nA. 错误
* g  Z/ p0 A% l! a* U: \& Z! EB. 正确
. M8 [7 B& E8 Y! r$ y      满分:2  分
! H: D1 e6 l7 R, M3 `* ]8.  An income statement is a summary of the revenues and expenses of a business as of a specific date.9 e/ J/ W5 D$ f* N" c
A. 错误( X% q0 h1 l! g
B. 正确
. ?/ w: ~* D- `% N9 V% V) t$ o      满分:2  分1 L2 h) u# [/ D8 h, P
9.  Financial statements should be understandable to everyone.5 [) B4 c3 C3 ?
A. 错误* v  Y: m* h" B; _" }
B. 正确& P: ]+ q, N9 ^' F
      满分:2  分
' f5 x5 X% m. m$ u, k2 y. x: Y10.  The allowance for doubtful accounts is similar to accumulated depreciation in that the account represents the total of all accounts written-off since the beginning year.( w2 P" ~& b$ R6 q1 k
A. 错误6 A. Q: Z0 e# I
B. 正确6 E8 H0 P+ _  J% h% i8 O5 x- f
      满分:2  分% e5 x2 s" ?7 |# ]" h
11.  Revenue accounts are increased by credits.& W0 v! i0 E/ |/ J" i- E; v
A. 错误9 }, s7 j) t5 D6 I/ j2 f
B. 正确, C4 c4 V) W  g& G0 y/ ~7 \. y( K
      满分:2  分
- L- K( \! N6 a5 C12.  During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.
! o3 i2 W9 t! n  X, g! b9 d" |$ \A. 错误
7 ~1 C( O$ D/ p! g; h8 i& bB. 正确: A9 I# r9 w1 k$ C1 S
      满分:2  分
. v* ~$ f1 E, b; o; a3 `9 j# y5 J13.  The statement of cash flows consists of an operating section, an income section, and an equity section.
2 H* u3 _, F  T( kA. 错误) R$ j1 p: ]: C* y# w, I
B. 正确
2 H: Z. I- W; K- S3 [) z: e      满分:2  分1 Z8 L. V  e" i* E8 z, K% Q7 ~
14.  Any difference between the fair market values of the securities and their cost is a realized gain or loss.
1 D& G1 U# T7 K6 F( ]/ \A. 错误4 m4 n% o$ p. q' L
B. 正确
4 }/ g' c* Z4 Y      满分:2  分
0 n1 I9 ]. ^& M! {  v9 [! G( e$ O15.  Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method." R' L& L! h" @8 D1 O* A6 t! e
A. 错误
. Y) Y+ r% N/ _B. 正确
" i, |9 A- w. t# |      满分:2  分, I  k& n3 F0 F) x. \
16.  Income is recognized when an increase in future benefits related to an increase in an asset of a decrease of a liability has arisen that can be measured reliably.
( v( {( p) L; X. i  X, V0 BA. 错误/ B7 m7 ~( G+ u1 F+ M9 q7 K
B. 正确5 z; r6 \8 B* r' O; u
      满分:2  分
% P& D6 f  _- G17.  The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet., J3 h4 E/ c6 }, r  o- a% J
A. 错误9 C, r) V( L, C" C' z
B. 正确; v5 O+ a5 U3 `& e4 \) |& L. W
      满分:2  分
3 p2 v9 t" K" B18.  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.! v( i. W: \* s) z: S
A. 错误9 e. I1 {7 r4 Q3 r; Y5 E, ]
B. 正确  [2 d* \: G; {# z& A9 H* ~5 P
      满分:2  分
2 ]1 B0 n; [) w4 e3 a19.  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 z) J  k  ^' iA. 错误
! }8 x- T0 F  b/ I* ?B. 正确; w* C5 J2 q  Q& ?
      满分:2  分) q$ L" P! y6 J. M) r9 r4 H( m
20.  Information is material if its omission or misstatement could influence the economic decisions of users.0 K. }- z6 O2 \2 K- n
A. 错误5 l* _* F- E2 k
B. 正确
1 ^# W, ~/ |- y& u      满分:2  分
4 ]& P& `6 E9 T, n$ R. V21.  The book value of a fixed asset reported on the balance sheet represents its market value on that date.* u; e! Z* g3 o- c3 }, S
A. 错误
0 d3 Y; O& S6 [9 @& S  ?' p9 xB. 正确
4 |5 d  O- g; h2 w( P0 t      满分:2  分( g0 N/ X" R2 `3 @+ g
22.  Consuming goods and services in the process of generating revenues results in expenses.
1 s; y7 e8 y% P( kA. 错误( Z3 R, Q" E+ K) `3 R: b7 |2 E; k
B. 正确
5 h$ w6 t( t) {: ]      满分:2  分
  a& i/ I2 d" |/ }23.  If ending inventory for the year is understated, net income for the year is overstated.
! U! a  \, b! ~6 u; f3 [, F: g3 b4 vA. 错误( L) W: n' Q+ j7 p6 E
B. 正确) I* o9 Y  t# ^8 ]% }/ s
      满分:2  分* ?  v- Z0 E9 k: m8 D+ l6 c
24.  The amortization of a premium on bonds payable decreases bond interest expense.+ w) p, e7 z; |( z: K1 V
A. 错误
3 \! y6 a% [; C' D, o6 VB. 正确& t1 E! n* R1 n7 i4 e  S" K5 Y
      满分:2  分
% D+ t& E3 O1 G8 P0 e- `! d* L25.  Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.
- \5 @, c+ J1 V- U! {3 wA. 错误
9 _8 U! M1 K" J1 h# B" j8 kB. 正确" A. x$ @3 ~  i* }) K/ N1 V6 f8 |
      满分:2  分) I* Q8 k1 k/ T2 z+ t+ q5 Z2 a
26.  Intangible assets differ from property, plant and equipment assets in that they lack physical substance.
4 V6 w# m8 l0 `A. 错误
+ l% Q  d2 \3 C$ _/ C! D* }B. 正确
; V( r/ f0 A0 a$ N1 W, W      满分:2  分) ~7 O( u) s/ L5 n, ?, c
27.  Allowance for Doubtful Accounts is a liability account.- G9 f0 I1 C. Q. P! @& m; }, A, c
A. 错误8 Z; E# L5 P& m* o# L& w
B. 正确' w  f9 ?4 G5 Z: x
      满分:2  分
* g/ \1 M2 O, ^: S' c) L8 O28.  The double-entry accounting system records each transaction twice.
- Z: K2 L6 U* s% d/ ]5 ]1 |A. 错误8 }& v1 x3 Q0 p7 Q6 f
B. 正确/ V. s# U, V/ \0 X4 ?5 I/ D
      满分:2  分  B! v6 a" m1 Y7 q5 h5 Q1 d9 F
29.  Primary users of accounting information are accountants.
1 G! w1 u! P9 n, J" V2 dA. 错误
0 h7 z- Y- P4 W7 m* {B. 正确
% s4 y3 u( ~; w/ \" {' C; B: y      满分:2  分
9 u  ]6 y/ d% @4 s* U1 f30.  When a stock dividend is declared, it becomes a liability# @) `, x' p% `1 v6 B
A. 错误1 p# P, [  Y0 ]1 ]: v$ v
B. 正确$ T/ ]: v; X7 ?7 y/ Z
      满分:2  分
" x; Z4 w7 x  V! G. N1 N2 P+ L+ b3 O3 R9 I
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