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15秋学期《会计专业英语》在线作业 / J+ C/ k/ [' ~& T' I
3 R; ~- H. I& E5 k8 ~4 z【单选题】
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. {% i4 S& m H9 G! s1.umult prition ( )
) n/ H4 V- d# p5 k1 o4 v. is us to show th mount of ost xpirtion of intngils
: C4 r; ^ H& B& w$ o. is th sm s prition xpns$ Q8 R3 x' N$ l6 g; J
. is ontr sst ount
- T1 _/ m4 z: p9 v. is us to show th mount of ost xpirtion of nturl rsours
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2.Whih sttmnt low is not rson for orportion to uy k its own stok.
2 h( B$ g% B2 |9 X1 U. rsl to mploys
: Y/ H& y( k) f& Q. onus to mploys: S: ?# f3 ^0 U4 M( Q7 D& R
. for supporting th mrkt pri of th stok! a5 g( X$ \# s+ f
. to inrs th shrs outstning, Y p6 f* D+ q4 X- Z- P
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! r) t3 b8 ~& C' ?, @) y8 }! Y3.Sinking Fun sh woul lssifi on th ln sht s （ ）3 m$ V- j9 e" h7 v
. urrnt sst' }: W/ b" U$ b% N
. fix sst) y4 r) D2 O0 G' w+ x- n- _
. n intngil sst
2 Q P& V2 z- r2 \" J" E. n invstmnt
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5 B, l/ _6 m( y! E" J5 x. Y4.Rvnu shoul rogniz whn（ ）
3 d- J9 g; D: H2 f4 ~2 e' b! `( v. sh is riv
9 ^$ U u9 s* b; u. th srvi is prform
( `7 h. p1 e' r. th ustomr pls n orr# R8 K& N4 s, U8 H
. th ustomr hrgs n orr
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5.Th two most ommon spiliz fils of ounting in prti r( )
6 Q% }0 l0 j3 Z, K* y" s" f+ x. L. fornsi ounting n finnil ounting
6 u# ?; t7 B$ X6 C* Z. K. mngril ounting n finnil ounting: T( h9 ~" e. c: E# @6 y
. mngril ounting n nvironmntl ounting: P, ` \7 H1 p. [2 g
. finnil ounting n tx ounting systms! a- Y1 A `1 E R" p$ Q, ]
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* Y n; c9 c. j2 K6.Th msurmnt ss xlu( )
Q3 s8 B: j/ b# \; U. Historil ost
4 O O) K/ T+ g0 D' K* T( u5 Y# E. urrnt ost1 r' ]3 |$ u/ }
. Sl pri
, y5 W9 S7 E5 m4 G+ r. T( ~. Prsnt vlu2 v7 a; b9 g- X& |6 X Y' [
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. }; F: F1 M1 A3 C7 d. y! [0 K8 U: B7.Th invntory mtho tht ssigns th most rnt osts to ost of goo sol is
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. LIFO$ G- p; { Q: I# ?; i
. vrg2 o# ?6 W9 H; h# h
. spifi intifition/ \6 b3 C6 n4 p% f
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( j* a7 g1 C- G' t7 Q+ f5 g% B8.Mrhnis invntory t th n of th yr ws unrstt. Whih of th following sttmnts orrtly stts th fft of th rror?! N {( X/ H" i9 v
. nt inom is unrstt% c7 K+ b2 s n7 i8 O
. nt inom is ovrstt
+ j2 ] a7 z1 @+ I. O8 n) Y4 t% o7 U. ost of mrhnis sol is unrstt, y9 p) C( ^& j- _
. mrhnis invntory rport on th ln sht is ovrstt
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' T1 D, ? I/ J- d0 ]% ~9.Th intrst rt spifi in th on inntur is ll th （ ）
0 A8 w! q' Y5 f) r7 L) {9 B. isount rt/ f+ @$ s! p0 Y+ R, q4 M+ h
. ontrt rt
# \7 g! p3 d7 G- q/ i& W. mrkt rt0 k7 D7 d% m4 Y
. fftiv rt
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* x( X3 i5 B' E6 a4 r! }10.Th ost of prout wrrnty shoul inlu s n xpns in th （ ）8 y+ s' x* H' O& J
. prio th sh is ollt for prout sol on ount9 ?: B1 q' I, p
. futur prio whn th ost of rpiring th prout is pi% n8 t9 R4 k8 b! z' ?; f9 \: d
. prio of th sl of th prout* a6 @4 t; v0 o5 z
. futur prio whn th prout is rpir or rpl& h) A' M/ }* @, p. q: ^( w, Z$ a
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, w+ c x& [- G9 P9 l9 r) K6 M* `11.sh quivlnts（ ）
8 P3 S$ k) I3 e3 w7 e& ?% l. r illgl in som ompny: r; p8 \* r" ~! |* X" C
. will onvrt to sh within two yrs# s K' Y. J' E. l& j. s
. will onvrt to sh within 90 ys
5 _; n) i+ b) @! m. will onvrt to sh within 120 ys; e! ^9 G+ @: _! Y+ ~
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12.urrnt liilitis r（ ）
1 J2 Z& w; F! ~* \; m" i8 I5 C/ i, k. u, ut not rivl for mor thn on yr
. G/ I) ]- j. T! ~1 x" N. u, ut not pyl for mor thn on yr
6 f* Y0 p7 w" R* ?/ d# J. u n rivl within on yr% W6 |7 ^. g: n: _+ Q4 T/ F
. u n pyl within on yr
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+ b. k# F2 m& e) Y0 j
13.Finnil sttmnts in whih finnil t for two or mor ompnis r omin s singl ntity r ll* F( H4 [# x- i4 p
. onvntionl sttmnts5 T3 w( n7 J, U7 i1 z
. onsolit sttmnts( z: s- j& x' Z$ j7 K) b; }
. uit sttmnts
9 ^& q' J( |$ G4 C# a) M4 [" i% g. onstitutionl sttmnts8 r5 h& L; c/ i3 b+ w( V7 P- m" T0 H9 o
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14.Th xss of issu pri ovr pr of ommon stok is trm (n) （ ）
6 B$ @- f, e9 A( Q: `' z. m. isount9 T/ O+ i8 {0 W4 X4 ~! x$ ]1 a( j
. inom& j4 M6 P; x4 W ~' c3 J& l
. fiit& ^ `9 \3 R, _; k
. prmium. A. E: `" m& O$ Q; C" [! D
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15.sh ivins r usully not pi on whih of th following?
6 _0 d H1 N* D& N0 |: j2 G. lss ommon stok
. n( x7 C$ m8 f! Y+ ?. prfrr stok
/ e/ v0 [/ W$ u& S* t1 n. trsury stok& Q0 @) [$ Y" R) I4 h
. lss ommon stok
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16.Th most wily us prition mtho is
2 d" \7 n) ]; N* A. stright-lin5 M7 v: g% b, z# t, z
. sum-of-th-yrs-igits0 r4 Y5 c" K q3 {" x# c
. lining-ln
% t( w& \8 l3 A/ K3 l% `. units-of-proution3 N+ V x+ u2 @, Z; S0 K
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17.Whih of th following low gnrlly is th most usful in nlyzing ompnis of iffrnt sizs?
& @ @7 I1 a! Y, a- l; [& c. omprtiv sttmnts6 J+ j8 \3 K) ~: Z+ @: t- h
. ommon-siz finnil sttmnts( x# {7 E% I6 v# K! z
. pri-lvl ounting
, ]9 b ~& V5 v$ x* e0 t' P# q3 ?. uit rport' \+ j6 S! E ]+ r W6 @$ `4 r
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! V0 o3 f- [9 D2 y+ O1 d18.Th liility for ivin is ror on whih of th following ts?
7 K2 s& l& d# K/ @% q& F* C. th t of ror
5 K- ~5 T- p* p9 V. th t of pymnt' X# S6 E1 D4 T0 |
. th t of nnounmnt; l2 v: Q6 X9 T% U9 H p
. th t of lrtion
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+ `0 U1 X w$ y( P+ s( x
19. nk ronilition shoul prpr prioilly us （ ）
4 n1 l& m# _5 Q' Q2 ]9 N. th positor's rors n th nk's rors r in grmnt
, A" Y. Z9 e8 V# F) l4 r V. th nk hs not ror ll of its trnstions8 E3 d6 d+ B* u" N$ X) A2 h
. ny iffrns twn th positor's rors n th nk's rors shoul trmin, n ny rrors m y ithr prty shoul 1 {4 T6 b% l# a, w( Z
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g/ x) x1 r) V6 q7 k20.xpnss r rport on th（ ）* M# z- B0 A) r
. inom sttmnt: ^/ _* Q; Q% _4 j, ?
. sttmnt of ownr's quity4 ?/ L' Z1 R4 @2 _
. sttmnt of sh flows* [9 K2 }$ F$ Y8 I: M. a
. ln sht
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【判断题】 z" F/ }) B5 k9 x
9 q, t( s% C/ I; V0 L1.Whn th mrkt rt of intrst is lss thn th ontrt rt for on, th on will sll for prmium.
+ G6 k0 N3 R3 A$ o. 错误
. g; m4 G& t+ v3 O5 h) g8 p+ E8 l7 Y. 正确& K% t% a2 g7 M# d% ?, `
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2.Th mthing onpt rquirs xpnss ror in th sm prio tht th rlt rvnu is ror.
/ ^8 j |7 J E" |. i% {. 错误
8 ~4 D% O- J6 D y8 u& e. 正确: C7 z/ ^( e0 V
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% [, v6 S/ Q* g3. usinss using th prptul invntory systm, with its til susiiry rors, os not n to tk physil invntory.
% g% q- x$ p& |2 f/ Z. 错误+ t) u5 J5 {1 h- M6 G
. 正确
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) O! {: M' G, [8 B- ?6 ]4.Rvnu is rn only whn mony is riv.
3 J# L- v5 p* a- Q. 错误
# C# F# o0 X9 r% {) i0 x3 S: ~. 正确, Z6 l; H4 ]6 I/ P
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2 ]! u9 ]" ?% d+ q8 w5.vn whn tril ln is in ln, thr my rrors in th iniviul ounts.
3 o, k7 q3 \$ e- v. 错误' J2 G% ?) S& b" L* T) d4 L
. 正确
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9 b9 Y5 L( V! ^+ s4 D/ z+ m+ _( u6.Th y on whih th or of irtors of th orportion istriuts ivin is ll th lrtion t./ w9 W1 P( C7 ^/ b6 X0 n$ \
. 错误' o$ l% `9 w! @
. 正确4 _( b4 y: c0 w0 j& q E3 e& i6 M7 X6 k$ q
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J; E9 [5 L5 g8 Z1 {( B$ c: Z
7.Solvny nlysis fouss on th ility of usinss to py its urrnt n nonurrnt liilitis.
" E' F: X/ _( p2 M+ _. 错误
" | u& v+ s N6 ?" B9 o. 正确/ H$ N3 g8 ]; R {! r
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8.If firm hs quik rtio of 1, th susqunt pymnt of n ount pyl will us th rtio to inrs.& w9 {* |; n0 l) z' H. _
. 错误3 s2 Q# E8 j+ ]
. 正确4 _' _9 Q/ W/ ]' q! Y% Z4 q5 Z
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9.Th pris of ons r quot s prntg of th ons' mrkt vlu.+ L0 M6 C4 l9 }7 [" j
. 错误" j6 @9 ~( ~3 H) ?
. 正确 \5 I8 n$ ~* E- @+ ^
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" ^+ \' M( N" M& ?10.Th lrtion n issun of stok ivin os not fft th totl mount of orportion's ssts, liilitis, or stokholrs' quity.+ B& k! D. ~8 y
. 错误
# w. s' M9 ]$ H( l) z. 正确* ?3 A5 k, X ]% T- Z' G
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+ S. y8 t- s1 z5 `& K/ |11.Th sttmnt of sh flows onsists of n oprting stion, n inom stion, n n quity stion.
~ S0 p8 Y* F. 错误3 c1 f' [6 B$ a! d1 @
. 正确* K4 _( m- k7 m1 `' P D
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12.Tmporry invstmnts r rport on th ln sht t ost.
8 p) l" s' ^+ i I& d. 错误
, w6 ? U: b+ y' V. W4 H1 L1 R. 正确
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13.Finnil sttmnts shoul unrstnl to vryon.
* E/ r7 W+ u& _( Y7 R" c. 错误3 x9 u7 Z- u; t$ v$ T4 g
. 正确
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14.Th inrs si of ll ounts is th norml ln.
& X, x, M+ s) l* y% u0 }. 错误
" }: @, C% W" J( W! E' B. 正确
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15.Informtion is mtril if its omission or missttmnt oul influn th onomi isions of usrs.- J! Z+ }+ x) C+ Y9 [5 i4 H! A. @
. 错误
. M6 t+ v$ [: Y0 i1 r. 正确! l5 v/ s1 T8 g+ S2 s8 i7 j% I, z; C
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+ Z) l1 ^; e. r$ ~2 r16.Ovrll ojtiv of finnil rporting is to provi finnil informtion usful to intrnl usrs in mking onomi isions.) Z3 p: W7 G9 r8 ?9 m8 w" ^# |
. 错误
; Z8 {# {2 c- M6 W* v# p. 正确8 M6 F. x0 ^8 F6 q! Y& m* b
谋学网：www.mouxue.com：, [6 J' o3 e% ~$ N& ^, v# P8 }
6 C4 |! d# Y; L1 s! q! L$ F% ~! Q17.Th norml ln of th umult prition ount is it.
4 M. X+ L8 l! L: ?/ @+ U. 错误
8 S5 w0 \5 F; x3 v" n/ |: @3 y. 正确
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. [# N& _- \+ W+ s( _18.In stlishing ptty sh fun, hk is writtn for th mount of th fun n is ror s it to ounts Pyl n rit to Ptty sh. q* _2 C9 p: ~. x2 p
. 错误
M; e5 w9 ]& z3 f7 {9 Q& d% j8 e. 正确8 r4 B s$ U0 c( g" ?0 `, A
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/ D+ B4 G1 [. F4 s5 @19. fix sst impirmnts ours whn th fir vlu of fix sst flls low its ook vlu n is not xpt to rovr.
- j4 U, K! ~- G! p! W( M. 错误
, B' Y7 l* V: ]6 ?. 正确8 \ g8 k6 r; r
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4 B0 E0 f8 a' _" ~9 k+ i) I, U20.n inom sttmnt is summry of th rvnus n xpnss of usinss s of spifi t.
& ?$ a E& i) d2 U; C: ]. k. 错误
H+ l- Z: w$ ^& o* l( ]2 x6 g! _9 y. 正确- |4 p3 o. c/ b# P$ h
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# u! {; F; M. A21.llown for outful ounts is liility ount.
& C0 G! {% C/ K6 K* N, O4 O. 错误
m) ^* J& W5 E0 N. 正确
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! b" L* D0 g/ I4 d( @22.ounting Pross is intifying, msuring, roring, n ommuniting onomi informtion to prmit inform jugmnts n isions y usrs of informtion.& j8 _4 }9 Z, j( P
. 错误
3 K; k8 J1 D" [. 正确! S1 O6 f9 a0 _4 m) _: x7 g) ]
谋学网：www.mouxue.com：
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4 r7 o U/ z$ R$ f& b23.Th lining-ln mtho is n lrt prition mtho.
. a" G: {! R6 c1 @( o/ |. 错误
2 A9 X+ r: Q+ v- L$ g, n. 正确+ t! ?6 H R0 q d1 R
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24.Intngil ssts iffr from proprty, plnt n quipmnt ssts in tht thy lk physil sustn.6 V6 Y: ^" |& Z* [ n& G' B' ^
. 错误
- M, N( X. o9 f. L2 i. 正确
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3 o8 q$ p# e8 ]9 m7 a25.If ning invntory for th yr is unrstt, nt inom for th yr is ovrstt.
$ l7 x' W$ G4 K3 O' q( J. f# K. 错误9 U# [# I7 z) K; e; b
. 正确
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3 q, {: d% e( t
26.onholrs r ritors of th issuing orportion.
8 ?. y0 G& f" Q! W. 错误/ A3 v- N! |) S$ B9 f' o6 [
. 正确$ V( C+ F% \ D5 Z
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, J: t6 o% x$ O. A' @9 E27.Mrhnising usinsss sll prouts tht thy purhs from othr usinsss to ustomrs.; N. y0 t5 n5 m: e$ K
. 错误0 Y- E, N0 R/ ] ^' u
. 正确- H9 m8 Z+ s1 v9 V) J
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28.Th ook vlu of fix sst rport on th ln sht rprsnts its mrkt vlu on tht t., v8 m9 _6 C4 b
. 错误
2 R* W0 B" t$ U& {- K( z. 正确
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; p2 |* M( Y! B' I4 }29.vill-for-sl suritis r suritis tht mngmnt xpts to sll in th futur, ut r not tivly tr for profit.9 p5 R) V7 {( u z1 A
. 错误
- s2 m2 u( x# N! F* Z# N" c$ J5 S. 正确8 \1 H3 }8 O; u6 y7 @! Y
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30.ny iffrn twn th fir mrkt vlus of th suritis n thir ost is rliz gin or loss.& i& r2 o4 A0 D
. 错误* I1 H$ O3 Z( V) j
. 正确
3 m9 Q: T3 X i2 `. v7 i3 H谋学网：www.mouxue.com：
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