|
|
一、资料来源（谋学网www.mouxue.com）（共 20 道试题，共 40 分。）V 1. When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at （ ）4 U' X* t) J0 }; D0 ^
A. a premium' U; n( f0 p2 d! Q | Q
B. their face value7 O9 n/ ~* I2 T" R! V4 f& s) B+ d* L
C. their maturity value& P4 b! O1 l) D- ^+ h2 U
D. a discount" \2 {/ j- X) @8 _& C
满分：2 分
P+ u) W" O1 `, q2. Which of the following should not be considered cash by an accountant?: X. o# A1 b- V, u6 v& t0 e
A. coins, J5 L" k+ [% F* `: b
B. bank checking accounts5 {: }& c3 l7 B9 C: ]
C. postage stamps
( n0 j8 n4 [% C$ _) J/ ~% X oD. Petty cash funds4 s! G, M$ m" L W& C$ ?9 T/ H
满分：2 分; t( \% I2 X# s
3. A capital expenditure results in a debit to （ ）) @" b4 a6 C {$ g2 f- y
A. an expense account' j/ p& k6 `1 x3 B
B. a capital account
' Y% {% \' q4 L$ M7 \C. a liability account
5 H7 T* D7 a/ n& wD. an asset account
4 C) k5 P& B& \0 B% l1 W6 B( R 满分：2 分
" X x- g M) d5 t# ?" Z4. Stockholders' equity （ ）
; D0 g5 T3 ^$ b# `' P' R I* e3 `9 ^ wA. is usually equal to cash on hand
* i0 l Y7 K( K4 I" a; N, s$ a7 b3 rB. includes paid-in capital and liabilities
! X$ h# m& h5 l% Y+ \C. includes retained earnings and paid-in capital1 R# O/ [- i2 r" R E
D. is shown on the income statement& j4 @ R8 u6 @) `* ^
满分：2 分) }9 ?4 z" q' b3 v
5. Current liabilities are（ ）
4 D s# w) C( I, J; CA. due, but not receivable for more than one year
' f O# e0 @+ [9 ~/ @B. due, but not payable for more than one year
% A1 d6 T! k4 q2 _9 c4 p; gC. due and receivable within one year* d( _+ {& b4 J+ I6 g7 y
D. due and payable within one year, z) J9 H3 ?9 A
满分：2 分
9 {! p, v# K' R2 Z' P5 m% E. I6 n- e6. The debt created by a business when it makes a purchase on account is referred to as an1 d% \& ]: j" P2 A+ P! I9 C9 u
A. account payable1 I: H2 o; N: P6 w1 E! \
B. account receivable0 ~3 E9 v) }9 b
C. asset
n" N' m. k& d3 G* eD. expense payable
/ k( A" j) k: b+ G3 ]; h8 f& n8 H 满分：2 分. m* V2 A* t3 M9 G, d
7. The liability for a dividend is recorded on which of the following dates?" Z9 p1 L( m+ l) ?4 Z$ I( ^
A. the date of record4 Q$ [- Y( }3 d. r
B. the date of payment' f% {% v5 _, K( E* F8 A
C. the date of announcement. X! F$ I o+ q' W* l2 K+ @
D. the date of declaration
8 Z" ]$ X* a T4 C7 x 满分：2 分
7 V6 ]1 S( r2 t' K$ G3 E8. Which of the following below generally is the most useful in analyzing companies of different sizes?1 q. x7 b# Y. S- O6 m, |
A. comparative statements
J' Q4 U3 v+ N9 M: ^# V* VB. common-sized financial statements6 o7 w1 k' O% V6 W
C. price-level accounting
& p( T- G5 n. M/ n9 ]2 R$ {) v1 jD. audit report! S, A& k9 d3 [5 @2 v! f8 O6 s
满分：2 分: A( J; Z, M2 m6 D, ~
9. Financial statements in which financial data for two or more companies are combined as a single entity are called
: Z3 g5 L9 ~5 e m3 S0 @4 PA. conventional statements
$ K7 i1 g9 N8 }( c1 D. t2 ]* |B. consolidated statements
7 z8 A9 e0 J5 Z" QC. audited statements
+ V0 O) s& `# I" {) a: hD. constitutional statements
& i h) j1 K J3 l6 Z: D" Z 满分：2 分$ k" H2 l+ x0 G. v3 r9 [
10. The interest rate specified in the bond indenture is called the （ ）9 W& L6 z9 g' E
A. discount rate
7 w3 M* Y6 A1 l/ v UB. contract rate
& P+ l* q1 K& N2 g9 LC. market rate, v) [5 ~0 z0 @8 Q, k
D. effective rate
: j; R3 u+ n4 R# O+ _! B 满分：2 分
* y" U @# k7 R, ^) a8 s. v: W( z11. Accumulated Depreciation ( )
7 d* h( P( a! E! [A. is used to show the amount of cost expiration of intangibles
8 r" q# L. |0 T) q* ~' t- A1 gB. is the same as Depreciation Expense
+ `, a) B% q. ~" u gC. is a contra asset account& g. _9 y+ F, {
D. is used to show the amount of cost expiration of natural resources
6 _" M, F2 Z9 l! Q 满分：2 分4 w" S6 w f P5 \: x1 q
12. A bank reconciliation should be prepared periodically because （ ）( N+ \0 g, N+ F' Q6 s
A. the depositor's records and the bank's records are in agreement O& E- i( ]: H4 g8 R! n2 B
B. the bank has not recorded all of its transactions+ s7 Z6 ? g0 @" V. G, t
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
7 [5 r6 l3 ?# K, F 满分：2 分
, E0 ^! \- h3 [5 }1 n" o. B$ m0 w. {( ]13. The two methods of accounting for investments in stock are the cost method and the （ ）2 R4 f8 n; M% i% z0 x
A. straight-line method! f6 a) c# W9 P! M3 {
B. equity method+ {5 p5 H+ M& s7 O3 G; a
C. liability method; B+ g" }5 n2 u
D. interest method' _9 S' F, |$ ?+ R- L
满分：2 分
& ]! b( ^2 i% f14. All of the following below are needed for the calculation of depreciation except（ ）
! t: N& G% ^4 uA. cost& ?+ S' ? J) [6 y
B. residual value
& C9 ?' Q. W8 g9 j- h; u$ ^% pC. estimated life
6 e( e& u6 {8 u4 v3 |* HD. book value! ?5 v8 D: F* T3 ]/ V1 Q# g5 c
满分：2 分: b C# O2 Q O$ M' K
15. Sinking Fund Cash would be classified on the balance sheet as （ ）1 F5 L9 `. w& |+ t- Z
A. a current asset& i. l0 c) W. L
B. a fixed asset$ _% S( B; l) Y7 k3 T% x+ `
C. an intangible asset. r$ L1 z$ M. l) i- |$ v
D. an investment
! R( t8 j3 a' z, O- i 满分：2 分* c4 P3 T' H4 G
16. Under which method of cost flows is the inventory assumed to be composed of the most recent costs?
/ ^# N8 }+ v' t; G- u% n3 X* W" x6 wA. average cost- C0 B6 j/ {! S0 g7 C
B. last-in, first-out/ i: |! i K3 z' d" y8 \
C. first-in, first-out
3 t# c. b( p8 Q# L h% W& m- SD. weighted average
5 N/ }1 z& e# j) v 满分：2 分
y0 G; Y% ]. B3 e6 S9 q17. The excess of issue price over par of common stock is termed a(n) （ ）
) ?$ M: }/ a$ \. Z/ [5 H" I& lA. discount
1 F4 K3 I9 |7 g9 j' gB. income: F6 U; ^& J2 k) [# B
C. deficit
/ h9 d) D' ~$ @4 MD. premium
" m- n) w4 |! e* }2 v- H 满分：2 分+ H, B1 E# ], n6 y; H! |, E8 x9 e
18. Cash equivalents（ ）6 v. H* X0 r# A, C
A. are illegal in some company
. ^" h* t. Y" G! W4 |% F& U; jB. will be converted to cash within two years. B+ v& s- ^ z0 J! {4 z4 d
C. will be converted to cash within 90 days1 ^5 W7 h" x) m) ]! ~) t; W
D. will be converted to cash within 120 days5 w' y; N6 t8 U" @$ r- j
满分：2 分; }/ O* w) Z/ ?( D7 |: p: f& U
19. Notes may be issued （ ）
1 S/ l! U s5 G1 b5 e2 v! FA. when assets are purchased# n; A4 [" p9 S+ d0 \: ?
B. to creditor's to temporarily satisfy an account payable created earlier
6 H2 i; q1 Y$ c( e3 Q6 lC. when borrowing money# f# } D4 E% F6 H, v/ y/ E
D. all of the above
; v9 J) W: b" ]3 Q' O |2 w5 @ 满分：2 分4 w6 ]* o' Y0 O3 g$ f2 @
20. What is the type of account and normal balance of Allowance for Doubtful Accounts?+ Q* Y4 O; x7 I8 ?4 U
A. Contra asset, credit L* I( G c. {/ a1 K
B. Asset, debit
. Y, U. n. b7 j |4 V! m; G* jC. Asset, credit
2 `* n0 A, _( u( E. H/ m! B% J" nD. Contra asset, debit% d" _+ A' P- T* |+ }: ~6 J
满分：2 分 0 |- N, @5 B3 `0 ^2 M
5 U3 ^5 _% b% m
二、资料来源（谋学网www.mouxue.com）（共 30 道试题，共 60 分。）V 1. The accrual basis of accounting requires revenue be recorded when cash is received from customers.3 ?' r! ?; y2 ^' D, l) X" T' b
A. 错误7 G ` l' i% {
B. 正确/ s" |. W M! z0 s- F4 F
满分：2 分
' w; z7 ^7 A# ?; A0 k q: h2. A fixed asset impairments occurs when the fair value of a fixed asset falls below its book value and is not expected to recover.# D+ Z: ^7 g+ d* B6 ]
A. 错误
$ j% a" j {9 Y) K5 t! Q& U" KB. 正确
1 U0 k( w+ Q) |0 t: \ 满分：2 分
: v1 }& O" ]# d5 G; o% U" W/ w3. If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.
8 i& G+ f* g& x: Y2 C( PA. 错误
; ~# T" A( \# |1 ~B. 正确6 d- E7 j$ `) ?/ @# R' j
满分：2 分 W" B0 {8 ^4 Z
4. Treasury Stock is listed in the stockholders' equity section on the balance sheet.& a/ v K( {; \+ ]" X
A. 错误: A, j5 W* y& w# F
B. 正确
( s2 z, r4 O0 m 满分：2 分
' r Y" N. T8 j+ B( U$ O. q4 `3 b, V5. The amortization of a premium on bonds payable decreases bond interest expense.
4 Z/ H6 t# |5 o/ j$ y7 c) GA. 错误$ y' v. d4 {; O0 ]9 H- v
B. 正确( l; ^6 I+ |) Q& F* f s% G
满分：2 分
~ i. W+ Q! I; y7 J# c/ h! f$ n6. A business using the perpetual inventory system, with its detailed subsidiary records, does not need to take a physical inventory.
! Y( e3 z9 o$ c! uA. 错误
# w* I/ V8 L) {- z$ |+ `+ CB. 正确
" K! H1 H% N! L# f8 K 满分：2 分' @0 |$ ?9 b6 U z8 o
7. Consuming goods and services in the process of generating revenues results in expenses.; J W8 W$ H5 k" R
A. 错误
- ~; U z# Y! w; r6 m% F; lB. 正确 @$ \4 Y- f' u& E; ~1 u+ `
满分：2 分/ e5 ^& o5 ~0 D$ t. Q0 s- @: [
8. Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.2 \; \4 t! g% j2 h; |9 a: f2 |' X
A. 错误- @$ e K3 `# H4 W! }# T7 n5 j
B. 正确0 o' E1 i% u0 n; S; N
满分：2 分, n) N L1 O9 ^0 K6 [1 n
9. In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.
' n" s7 J Y7 ^2 n- V, ?! BA. 错误
4 }0 u* q8 _( h1 iB. 正确/ W& {( l$ }' @2 j A! Y
满分：2 分
) Q' S1 l! r" `+ h10. The difference between Accounts Receivable and its contra asset account is called net realizable value.* B' J; I' k/ z
A. 错误
$ _- u" b( J& v [- `& \B. 正确
0 R$ N9 ?$ Z# G+ p, K) U 满分：2 分
, o6 c1 B# p! m. x11. A corporation is a business that is legally separate and distinct from its owners.! |3 a0 |' H) ?1 ^- w
A. 错误, |' c* F. W% U! M' c
B. 正确1 j+ E( ^2 {& r0 r2 J
满分：2 分
7 U# `* G, T$ {9 H12. During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.. J- c j. q# R
A. 错误- ^" r0 G0 _* z9 P' I+ y
B. 正确. C" y8 [. B0 K7 K$ j' ~8 ~/ R
满分：2 分
8 T' i& {! @% {- M* |/ f4 A! ~13. During deflationary periods, the use of the LIFO method of costing inventory will result in a lower amount of current assets than would result from the use of the FIFO method.
. ~! x; m8 o0 V5 Y% QA. 错误
. I Z+ P7 U5 W- N/ b5 LB. 正确
, G$ {8 ?9 ] |; u$ D% U9 O/ J- q 满分：2 分
+ y& f5 N! y% M9 U3 O* @ w14. The declining-balance method is an accelerated depreciation method.1 G2 Y+ B6 O' n1 I
A. 错误
9 O" [# s# Z# C9 G4 N5 b2 Q9 SB. 正确% {3 r& G/ ?+ |* g6 Z: t
满分：2 分
5 R& R, i( q6 T1 q" x8 m6 Y, t! |3 K15. Financial statements should be understandable to everyone.7 t! ]( ^) |( k6 t6 g
A. 错误
' R# K9 v' ^7 [4 S; r( M6 G/ KB. 正确" B; a# ~) T" P. z' \
满分：2 分
1 A) M0 L( e' s" P# ?) p16. Accounting is a service that provides many different users with financial information to make economic decisions.
! F9 a& p8 h; U( VA. 错误7 }/ E& e- d" u' S7 F, H
B. 正确" L1 U, V; K4 D& B# |' D. C
满分：2 分
; r! n1 A7 v( B" M4 W17. A balance sheet is a list of the assets, liabilities, and owner's equity of a business for a period of time./ b& |# {, M* s% W0 u! S
A. 错误
6 d/ k+ Z5 O; j0 R8 \5 k4 _! MB. 正确. S' M7 y4 f% m g$ i) w7 R
满分：2 分
$ U. h* o$ J" ^' x# ?( G18. Any difference between the fair market values of the securities and their cost is a realized gain or loss.2 t7 M# P% M$ Q& ]: G: L
A. 错误
) u9 }+ ^0 S! T4 B [3 [4 HB. 正确& d% @- P' d! v3 y
满分：2 分
: { t2 I! ^* U& Z6 Y% D3 X1 C19. When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.% }* L+ G* W- m& {6 @! g
A. 错误
5 ?+ m2 C! ]9 A# oB. 正确& S2 ~ _' q- Q- w% v
满分：2 分
$ z2 c# f8 @+ q, i( |& k; e; D4 x20. The two main sources of stockholders' equity are investments contributed by stockholders and net income retained in the business.5 Q3 Z* T$ U; g& }
A. 错误) Q+ {- D9 |: P' p( X# L3 `- L
B. 正确5 S+ I: q: X7 E
满分：2 分
( G1 m C, u& Y) I5 v21. Available-for-sale securities are securities that management expects to sell in the future, but are not actively traded for profit.- v& l" A' a2 X: w: n
A. 错误
: _1 r3 h& @( b- U8 H9 H2 ]$ \B. 正确
& p- y3 e8 m) T$ D# G/ { 满分：2 分! \) G- r7 r8 [1 h) h
22. If ending inventory for the year is understated, net income for the year is overstated.
7 P$ a6 \% H$ ~A. 错误
) ]. D3 q5 J4 \B. 正确9 V0 [5 J5 f8 X: D- H
满分：2 分7 T8 ]4 _% w8 I% @0 W
23. All property, plant, and equipment assets are depreciated over time.- \. G! x0 P/ {* S
A. 错误
0 k* D9 Y; M& P7 BB. 正确8 ^. R) g1 p. V
满分：2 分
) q% V7 F6 _% l7 j$ |, Q24. Sales Discounts is a revenue account with a credit balance./ d! ?7 B3 |+ D7 Y
A. 错误" x9 q" {2 }6 y; F0 e8 ?
B. 正确
9 @ F. P7 x. }) ?7 ?4 X$ A2 P 满分：2 分# [+ E# _% |2 u6 ]. h$ g1 x
25. The main reason that the bank statement cash balance and the depositor's cash balance do not initially balance is due to timing differences.
* s6 |/ i5 Z* N" q, qA. 错误
5 F2 ?2 Y: ^0 S& D4 h; C9 \B. 正确
5 @1 [/ @" x$ u& Q+ D% }6 C5 c) c$ R; C 满分：2 分8 t& Y3 p* S8 B8 U* I4 r. S
26. The prices of bonds are quoted as a percentage of the bonds' market value.+ _* r# B8 }2 @7 s
A. 错误
3 h T. a7 n! k2 n2 V& ]B. 正确
! m2 R' h( V' ~' K; Z3 D0 _/ o 满分：2 分: O1 o( d' r, H; m A+ p
27. When using the FIFO inventory costing method, the most recent costs are assigned to the cost of goods sold.5 E3 f3 B3 U& r- L4 Q2 S4 _
A. 错误- t/ f" i W* C# s# f1 ~
B. 正确
% D o8 Z0 O( \' k U9 I* k+ F' E 满分：2 分' z9 I l: P3 F1 b, N/ k4 A
28. Horizontal analysis is used to compare the financial statements of the same company for different periods.
^' Q5 H' G. n1 n, A% ]3 B6 ?A. 错误$ f- _9 O& f% k
B. 正确7 b! t$ g$ n) Z, ?& o7 i1 J
满分：2 分! B6 h" C) g( G+ C
29. Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.
% `0 G/ I2 ]: d0 T# s5 F3 R2 D/ bA. 错误$ a6 P+ d [+ T7 u8 R$ v- _0 r
B. 正确
8 ]6 a: p& o+ a" c 满分：2 分( T* H- a4 q7 o7 \* R
30. 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.1 E) N/ ]& ]# h. [: s
A. 错误
, M/ N; N0 L: B) `B. 正确
, \9 F" b$ @, f: @ 满分：2 分 9 O B8 L* a% k& y* J' g( f
# Q* }/ h! D- q+ |0 E ?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。( k c1 \1 \' d6 y8 X# j# B
|
|
IP卡
狗仔卡
发表于 2016-4-19 13:09:36
微信登陆 
提升卡
置顶卡
沉默卡
喧嚣卡
变色卡
显身卡
发表于 2016-4-20 18:57:20
客服一
