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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
谋学网
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* Y' j6 {, p6 _4 N$ O7 Z- g; d2 r
' y! V. C+ j4 E! q
一、单选(共 20 道试题,共 40 分。)V 1.  A capital expenditure results in a debit to ( )0 t* [; i' c9 e
A. an expense account. v2 C+ e9 L; E- ]9 K
B. a capital account: R3 {$ r2 L. ^' t0 Q0 z
C. a liability account
: k  w! a4 z! A; }D. an asset account
4 Z2 _) K. ~: N6 n5 L9 a1 d, x      满分:2  分8 @/ d$ g/ F$ [: a' r
2.  The debt created by a business when it makes a purchase on account is referred to as an
- P+ ^( A# x& [0 T: JA. account payable
6 G* Z* l4 f( r% |! f3 ~3 m- E/ z9 SB. account receivable
' H+ i6 q" U, w* K, m- PC. asset
7 ?% }: A5 D% _3 k0 P( ^' Q6 Z: tD. expense payable
/ n) J$ J7 U/ O$ G7 w+ p      满分:2  分( x5 k! [. c6 q4 Q" }
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 are0 k  E4 d- P" d" {  t  x* q: F
A. convertible bonds
- w7 p* d4 R8 A* PB. unsecured bonds) e) y  h4 D0 m. `
C. debenture bonds
3 [$ m" E, {0 ^) ^, J1 OD. callable bonds
- T/ Z; `5 v, }# I8 @5 J$ S& M      满分:2  分
  ?6 X" ?! F; Q, V. q4.  Which of the items below is not a business organization form?( )
7 `, d" p8 X, wA. entrepreneurship
9 ~3 w. J( Q5 `+ RB. proprietorship* V( ]: N2 c8 B) K& Y; {1 f
C. partnership
/ }1 a1 k) \' }' q6 X( {5 s: z: \D. corporation
& d1 d. z8 Q: X2 }      满分:2  分
0 P: p6 P9 B" M: W! f4 X: w& A5.  Cash investments made by the owner to the business are reported on the statement of cash flows in the
+ l0 A) m2 U! g+ x; ?A. financing activities section
( w% s- m2 a# j6 GB. investing activities section! G( j; a  Q6 i) g; E
C. operating activities section8 C  b! j4 J. D" H+ f1 ]
D. supplemental statement
( s/ O& p8 R6 q. N( l      满分:2  分
( F7 r1 o& P4 P" J/ h7 J  e6.  Current liabilities are( )
! h$ e2 i: J2 o' _3 u: d5 ~3 tA. due, but not receivable for more than one year* q+ f1 {/ [. @9 o
B. due, but not payable for more than one year
6 `0 j7 R3 s5 M7 u1 v% @C. due and receivable within one year/ }4 \6 ]  a2 [/ B$ s% T
D. due and payable within one year
$ S! \, {3 N4 z0 c* d6 b      满分:2  分: P1 u- x( I7 F8 ~
7.  The measurement bases exclude( )" @3 V7 y" l5 M8 X
A. Historical cost
' Z0 c. k9 c: F0 HB. Current cost
4 D& A- F# b8 u8 K6 A6 W( OC. Sale price5 x: ]! v! G1 W
D. Present value
& V$ @! ~% s% M$ C      满分:2  分
" [+ f+ `( O( A# f+ f/ D' @) T* O8.  A bank reconciliation should be prepared periodically because ( )
3 N! X4 r$ M" p0 J7 ~4 h' h4 hA. the depositor's records and the bank's records are in agreement( P5 B; h# b. N5 }- L
B. the bank has not recorded all of its transactions
& b, Z7 R1 I! P0 ?* _) Y+ {4 \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/ X2 `# \1 ?6 r9 ?9 a  ?1 y
      满分:2  分
) A0 C- Z4 L& I6 e9.  Which statement below is not a reason for a corporation to buy back its own stock.
2 F& ~1 J& ^7 l1 F' ~A. resale to employees
  G5 d( Y, g! W+ x3 JB. bonus to employees
3 h) G, P: e% z- I$ Y( FC. for supporting the market price of the stock% P- o" K. d0 G% B4 p5 m
D. to increase the shares outstanding6 K( P9 W: P- X$ {0 K+ ]& ]& a
      满分:2  分
, ?" w4 L4 A7 \+ e10.  On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the ( )2 r  ^7 O0 q: E8 `
A. Uncollectible accounts expense for the year
) y" z+ \8 r. r+ m) D0 N# [B. total of the accounts receivables written-off during the year
/ t. }/ d3 W1 R) BC. total estimated uncollectible accounts as of the end of the year" @; G6 g$ y' p8 K
D. sum of all accounts that are past due.- ?. L" n, _! k, `. i  p
      满分:2  分
% u2 U8 Z- O! A) l; Q) B" R6 Q! f7 i11.  Cash dividends are usually not paid on which of the following?
" `$ V1 M: p) f# q, ~0 ?% }A. class B common stock
3 o  }6 `9 A; P1 v7 n# V7 {2 NB. preferred stock, Q, p2 @, N6 M
C. treasury stock
# G9 ^2 V( F, QD. class A common stock6 V2 i) H. i  I0 O" u( p. ~
      满分:2  分
0 n1 \- f5 V) |: D% Z12.  The primary purpose of a stock split is to ( )" f0 f2 P$ m, p8 j/ ^
A. increase paid-in capital- m0 x. f. o/ k. [% N
B. reduce the market price of the stock per share
& {  w: B$ U+ ~; N; }9 D4 a! R0 sC. increase the market price of the stock per share7 K3 d/ Y* h6 M2 P6 A% M, o# C
D. increase retained earnings+ x7 ?$ u2 r! B
      满分:2  分; R9 N' T3 |/ k0 j2 j
13.  When the perpetual inventory system is used, the inventory sold is debited to ( )) |2 E5 L& _9 F1 O0 o: R
A. supplies expense
2 m0 I0 V9 |9 oB. cost of merchandise sold$ ]  L$ Z: v0 ^% V0 T( G
C. merchandise inventory
: A2 @# }! @4 F: nD. sales5 W# \) Q! L" [/ \3 j: e  W
      满分:2  分
6 g# j0 c5 o4 _0 q14.  The two most common specialized fields of accounting in practice are( )
" L4 i& S7 b' [4 j: v/ V+ y- a) BA. forensic accounting and financial accounting
7 V% P4 ?9 W( `5 [* [0 @B. managerial accounting and financial accounting
& {& w! Q& S* w( d  u6 ]C. managerial accounting and environmental accounting; G: v2 T. c) c7 f% t
D. financial accounting and tax accounting systems
. J3 H2 u3 m+ y" ~8 P      满分:2  分: s8 L. ^6 M/ }$ `+ C
15.  The cost of a product warranty should be included as an expense in the ( )
! n8 T% W7 \$ K- {7 T1 b! q" Y# u" f, n3 nA. period the cash is collected for a product sold on account2 J8 X$ D% E$ }3 ?2 W3 x- E& B  g
B. future period when the cost of repairing the product is paid
0 |/ ?* v2 K  U; Y7 P7 v. \- TC. period of the sale of the product. J1 n5 {" u4 J/ y6 p$ N7 E8 _
D. future period when the product is repaired or replaced& p, O) a5 _7 c4 u1 j1 B
      满分:2  分
$ S( I1 u  A, ?& j16.  What is the type of account and normal balance of Allowance for Doubtful Accounts?* [$ \6 |& m# v; W! I) D( P
A. Contra asset, credit
. B! G3 N! U& k; p2 c, L( j/ Y8 DB. Asset, debit
7 l) g/ Q2 x9 S; c  QC. Asset, credit
# Q# n5 v* @9 s7 K6 G+ CD. Contra asset, debit9 ^9 X# u* L2 e0 a  X' o  p
      满分:2  分7 U" m/ J4 p& X! P: E
17.  The inventory method that assigns the most recent costs to cost of good sold is/ y3 @1 O9 ]* ~3 C$ R; ?
A. FIFO
) b( X% u' l6 D% WB. LIFO3 ~# g1 o; u5 W% H1 E1 ?$ f2 \4 c+ R% \
C. average% w/ U( U- `, c# Z; W- G
D. specific identification
8 r  f: Y; S1 b$ Y7 ]  [      满分:2  分9 a* R( l  ~. A. u
18.  Sinking Fund Cash would be classified on the balance sheet as ( )
9 y  d6 j9 i. ~A. a current asset
  p; B, k* t( E# PB. a fixed asset
/ {: O! |, e/ B9 v! H" y% YC. an intangible asset
  a0 X; E: N7 X( l6 Y& w4 uD. an investment
3 P+ f) y2 N1 P' }: m7 S: p5 X3 d      满分:2  分9 A; p% j" U1 E0 |. W' h
19.  Revenue should be recognized when( ); ~4 Z  _2 G! U
A. cash is received( `9 T8 A. z& M/ R2 [
B. the service is performed
. m* H( X3 k9 ^2 M; A' D. h) ~* \4 _C. the customer places an order$ U% g, n: H# Y) x# |, M0 L$ n6 T8 ]
D. the customer charges an order$ F! l" e2 a4 S. ~! f! J# Y+ ]
      满分:2  分$ Z& K! D9 T1 b* ?5 |0 |9 f6 u
20.  For accounting purposes, the business entity should be considered separate from its owners if the entity is( )
$ e. M# A# w% w6 l. I# ~A. a corporation! k2 y6 l8 @/ Y, [, X. t! M
B. a proprietorship
  B% f! `9 w% h. q& u" a' QC. a partnership
4 x) o* t' ^0 d- o2 l* f+ ~9 HD. all of the above* G: d  R0 d- e* C0 K% r
      满分:2  分
7 K0 k! i) a, {" `, `8 G& _. X; x3 ^. s" L' i5 w+ P/ f7 f$ Q' v( j
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.
7 P; E+ j) E: n& jA. 错误
: K6 @8 p% t' A! I, qB. 正确
2 ~, p/ J* j3 d1 g0 ]$ L3 }/ X      满分:2  分
3 J1 c0 ]9 D  a8 f* M+ `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.
# G/ Z7 v6 x/ U2 ]! M+ QA. 错误# S5 M: r9 X  v7 Z2 M$ K
B. 正确
. h8 n( `0 {5 R4 }      满分:2  分
0 U* a1 z, [0 H7 [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.) j  }- _4 N3 r9 i# u
A. 错误
6 i9 d3 Q2 @& X5 ~3 J' |B. 正确8 l+ I6 l' z7 S7 C# |& m" H
      满分:2  分2 M5 N8 i# |* t4 x7 H$ n
4.  Bonds are sold at face value when the contract rate is equal to the market rate of interest.5 ^. P( }# i/ Z
A. 错误% b' ?% I. l/ w* v* G
B. 正确( s' I8 M9 X* S
      满分:2  分1 _$ x" u$ w, G4 T0 @, x; h. N4 z
5.  In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.& h4 A( d1 _. S" t1 D
A. 错误8 N# o" Q% I) X" ~+ K' ?
B. 正确/ R; ^  d( S3 C! |* R! Z* G
      满分:2  分
7 a! x9 ~) P6 Y  v- v* Q6.  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.
7 w: Q( O+ o% EA. 错误
& F" F$ r2 \8 m9 C) dB. 正确) e+ I% T! P9 P4 B- S
      满分:2  分2 I2 H/ i) y0 _4 _8 Q! Z' `
7.  Sales Discounts is a revenue account with a credit balance., H+ U+ t! I" _9 t' A
A. 错误
! E# @0 ^. U" d# {B. 正确% M- U, W% M& Z' m5 M3 B8 c6 l0 k" V/ o
      满分:2  分
  ^( T) V! M& E# B' i8.  An income statement is a summary of the revenues and expenses of a business as of a specific date.; C% R6 X/ q) H4 l  {
A. 错误
0 H1 ]5 ~2 j- x5 ^B. 正确
9 Q1 f3 i$ n  {- T# a" h( h      满分:2  分! Q  c0 a! {; [( k& ]
9.  Financial statements should be understandable to everyone.
" r) ?; b- d# AA. 错误( ]. p1 j3 t8 }. u5 h4 y) _& R' b. l
B. 正确
# Q1 a5 u. Y: Q+ U. {: d      满分:2  分
; u% D. z/ j& X+ u1 ]4 }0 D10.  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.
$ i4 S% c4 w0 A& S8 W1 _9 O+ KA. 错误
- b7 r: ?& {0 w, N& `( dB. 正确6 P$ N8 p. R& Z8 y. O
      满分:2  分5 }7 b# L* c4 m  K
11.  Revenue accounts are increased by credits.% t. ~; Q* T! U+ D5 F2 j" J- |9 L
A. 错误% `. b0 L" N9 l1 q) C! S4 K
B. 正确, t, m, L/ v3 C$ k" G
      满分:2  分
  z; L! o- }/ U$ v9 K& w! K, H4 R2 {12.  During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.& z7 T6 y; Q8 J
A. 错误
& n( H: g, |8 {* UB. 正确8 f0 F1 H% \2 z& ]
      满分:2  分
# Z' Y6 q) S2 h& x5 M2 p. h) x3 ~13.  The statement of cash flows consists of an operating section, an income section, and an equity section.
: |: ^# i" K5 M& f+ C- K0 DA. 错误
' X" l+ ^3 {) n8 U9 r8 g- {B. 正确
3 E# S2 ]% O2 C4 F      满分:2  分
% {/ p0 _" A& P* Q1 q# d7 S14.  Any difference between the fair market values of the securities and their cost is a realized gain or loss.
! _2 W; n4 q& R( x6 P( SA. 错误1 O/ a% `6 v4 h7 O  X, a9 C
B. 正确
1 d! `# o" I5 [* s6 z1 r6 k: w      满分:2  分
1 n" c8 i8 Z& Z5 O; U: D3 e6 t15.  Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method., g/ L7 G  J$ E: T  W- J
A. 错误) O2 O5 P; e7 [4 n3 Y1 J: A- S
B. 正确) H5 b9 x! G. F2 W- k9 ?
      满分:2  分: J* c6 {* T7 j. T
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.
0 e, z" X0 v; J) ~; x8 f# F5 }A. 错误
4 r, \2 ~6 `3 Y) l. c( SB. 正确
' K7 x% ?( w. y# U1 X      满分:2  分/ q3 a4 U6 |  t1 |
17.  The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.( i5 l7 Q0 ^9 X7 w- ^& `
A. 错误
( I7 F; n) n+ t% l* qB. 正确
7 G3 q; `3 ~% p, i' \; F  ~      满分:2  分) ~0 K9 Q7 `2 W- Y  N
18.  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.5 f9 J+ y5 c% R$ ?3 l0 X' m' r
A. 错误6 L3 |' }4 [/ o" C3 ]! Y7 S& h
B. 正确2 E# S- h  O* B. T' W: @
      满分:2  分
1 f. I, j" w3 ]  E: ~19.  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.
) Q  n8 T3 p9 U" v  v- nA. 错误
: A; r: e- }* B* C! n+ ?  I0 i2 sB. 正确
# \6 U: O  [+ X7 Q      满分:2  分
# @' O4 G) U, e, w. n2 P- P7 h' f20.  Information is material if its omission or misstatement could influence the economic decisions of users.- ?0 U9 b- e, I2 @' _# A
A. 错误
$ o+ r: l6 v, |, vB. 正确0 ^1 N* b7 G1 f8 _; `0 |
      满分:2  分
# Z/ Y0 m0 {0 f  G- _21.  The book value of a fixed asset reported on the balance sheet represents its market value on that date./ g7 N+ ?7 |- `1 E
A. 错误; m: p2 J  ?4 u) j+ [5 C
B. 正确
+ F2 J6 w, w- i( i7 s3 f8 I      满分:2  分+ z0 _  L6 C) T: a( D
22.  Consuming goods and services in the process of generating revenues results in expenses.$ k: |) W" c3 U+ k% ?$ q
A. 错误
. {- L0 z* z3 b' e( H8 p' WB. 正确
. D' r5 |) f7 M+ x  t  w      满分:2  分  X  P; U! X3 [) t
23.  If ending inventory for the year is understated, net income for the year is overstated.5 w5 m4 W$ p. }; m6 a
A. 错误1 G) k# ?  h0 X, u
B. 正确
" E9 @) g' `5 q      满分:2  分
2 o% P. [3 P% x' p24.  The amortization of a premium on bonds payable decreases bond interest expense.  ?9 b" I; W2 `" ?- f
A. 错误, k6 Q# ^) X" p3 ^- i( S# T$ p$ M4 D! D
B. 正确
" [. n2 [9 N7 a2 X" e6 E. Q' s      满分:2  分9 a/ Q3 I1 B. J% L7 e
25.  Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue., O. q* J* Q- W9 R' L# h
A. 错误
# [1 |+ o/ C. d* `7 _9 W2 X" q' o% YB. 正确
' |% R4 J  p  P5 ?      满分:2  分
3 ?/ J* L4 H/ B1 ]26.  Intangible assets differ from property, plant and equipment assets in that they lack physical substance.$ v/ C2 |, _( V
A. 错误
: J$ l) T! q( w  N7 p4 gB. 正确: A! G7 @" \$ }6 @% @, {
      满分:2  分. |7 l3 C0 C  Y. ~- F- q
27.  Allowance for Doubtful Accounts is a liability account.) d4 ]$ e* z' p8 c$ T7 o) w
A. 错误$ j0 P$ K& t6 ~) A5 A1 U
B. 正确1 |3 x% D& s: M3 `; y' x  {# p
      满分:2  分! B& B6 z! i" \+ v6 y) T! U
28.  The double-entry accounting system records each transaction twice., W8 p4 \( L. W: P6 ^5 a" [, B) N
A. 错误
# l0 m1 |# ~, R7 Q  vB. 正确
) _; n; P+ O! R' ~5 j+ L+ I3 o      满分:2  分
# d7 D* d! C% `5 ]3 o. m29.  Primary users of accounting information are accountants.
( P: d; _( y. V1 ?; J9 D  @9 hA. 错误; H. |+ h% P# F% f' o5 e
B. 正确/ B& t. S# A, L# w+ C3 l
      满分:2  分8 q8 C/ M" p0 M5 q/ z, D3 ?
30.  When a stock dividend is declared, it becomes a liability
8 l/ ^+ w1 B6 }( M; R5 uA. 错误% `1 \, s# f9 h4 _  |
B. 正确
8 u$ c. F! N* E& d. n6 R( \      满分:2  分 . F* }# u$ R5 J( h+ T, q
9 j, x% k& I$ p3 `
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