南开16春学期《会计专业英语》在线作业资料辅导资料

奥鹏在线作业

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 （ ）
9 }# t+ y% o) a+ e& SA. a premium
B. their face value
C. their maturity value
' C6 @8 F  @( z/ zD. a discount
2 D5 H8 P* z1 |* X( V      满分：2  分
2.  Which of the following should not be considered cash by an accountant?
A. coins
B. bank checking accounts
. J' a2 i+ Z% |8 m9 n0 tC. postage stamps
D. Petty cash funds
& p; H# d; Q, Y6 H" k      满分：2  分
9 i0 h+ q# Y7 ]9 q3.  A capital expenditure results in a debit to （ ）
A. an expense account
B. a capital account
C. a liability account
: S3 W9 \, B. N. v$ ~D. an asset account
. Y( ~# G! t" l      满分：2  分
  i/ k% I5 d; H% f4.  Stockholders' equity （ ）
. t* \& f. X; \+ S( B' OA. is usually equal to cash on hand
* j! ~4 y. P6 M% f& T- z/ ?+ oB. includes paid-in capital and liabilities
C. includes retained earnings and paid-in capital
D. is shown on the income statement
- @! L2 p& {8 x. k- s      满分：2  分
5 }2 p) r# \  l' W" L5.  Current liabilities are（ ）
/ N4 D  b; K& P! r3 X  MA. due, but not receivable for more than one year
B. due, but not payable for more than one year
C. due and receivable within one year
( R' u0 I. ~& n% o) T1 f8 bD. due and payable within one year
+ C, u# Y2 y& M4 H, R( K( F7 K) X1 q      满分：2  分
6.  The debt created by a business when it makes a purchase on account is referred to as an
A. account payable
- X& M- r) j$ A) a2 [, GB. account receivable
2 @9 O$ z. X8 L6 s2 a$ i/ k' E/ jC. asset
5 `% ?, ?5 ~. @5 O1 u+ c8 [& b7 vD. expense payable
, Y: C9 ~& l) |- u) `      满分：2  分
7.  The liability for a dividend is recorded on which of the following dates?
- b( e9 G& f6 S/ p' TA. the date of record
B. the date of payment
C. the date of announcement
D. the date of declaration
      满分：2  分
8.  Which of the following below generally is the most useful in analyzing companies of different sizes?
A. comparative statements
B. common-sized financial statements
6 u+ b, N& [& M& ?8 BC. price-level accounting
4 F& v, H+ H/ z9 Q5 ?D. audit report
2 C% n& U- ?4 y3 Q      满分：2  分
9.  Financial statements in which financial data for two or more companies are combined as a single entity are called
6 U9 C) w& g. n' U8 C" \A. conventional statements
6 q& ]- x+ o# `; @B. consolidated statements
+ B+ Q% r3 l7 Y# B' i. ], H5 JC. audited statements
' e3 S) g% c. ^! Q: fD. constitutional statements
      满分：2  分
10.  The interest rate specified in the bond indenture is called the （ ）
A. discount rate
B. contract rate
C. market rate
D. effective rate
      满分：2  分
11.  Accumulated Depreciation ( )
5 k' n" W, [% W: L8 JA. is used to show the amount of cost expiration of intangibles
, n/ j9 ~" i; U; f2 y# A. }B. is the same as Depreciation Expense
C. is a contra asset account
3 m8 s% H7 x# N# @0 X; xD. is used to show the amount of cost expiration of natural resources
      满分：2  分
12.  A bank reconciliation should be prepared periodically because （ ）
A. the depositor's records and the bank's records are in agreement
: ]7 d" R, P1 O+ m$ p( ]- QB. the bank has not recorded all of its transactions
+ }( B& i+ C5 E2 a( i0 J; S4 b- 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
      满分：2  分
) Y# L/ o/ a( S6 n4 n6 {13.  The two methods of accounting for investments in stock are the cost method and the （ ）
% r) x7 [% ?% q: q4 ?8 ^A. straight-line method
8 W# b. J' W8 c/ M( U/ K4 zB. equity method
, a" H  p) K# zC. liability method
D. interest method
      满分：2  分
# x, P: E! F# v& D6 C% Y7 {& J14.  All of the following below are needed for the calculation of depreciation except（ ）
7 U5 i  b+ T5 F: Y2 J! {A. cost
B. residual value
& [: K+ n  B' }1 U/ \& CC. estimated life
D. book value
4 n: ?7 U5 a) l% d( ^2 p      满分：2  分
15.  Sinking Fund Cash would be classified on the balance sheet as （ ）
A. a current asset
% D5 F4 ?5 h' z- T$ NB. a fixed asset
C. an intangible asset
D. an investment
      满分：2  分
16.  Under which method of cost flows is the inventory assumed to be composed of the most recent costs?
A. average cost
* m# b- H4 `0 f* s/ v: hB. last-in, first-out
C. first-in, first-out
D. weighted average
      满分：2  分
17.  The excess of issue price over par of common stock is termed a(n) （ ）
) \9 ^! M% \- [; ]3 R' GA. discount
B. income
. H* u: T# p: x1 v7 ]# y# m/ [/ sC. deficit
D. premium
! _3 Q) D. O5 K  n, q, h      满分：2  分
18.  Cash equivalents（ ）
A. are illegal in some company
# p( F! C+ Z8 m7 WB. will be converted to cash within two years
C. will be converted to cash within 90 days
) L* U8 @* I, h2 g4 p2 K, R5 ^6 SD. will be converted to cash within 120 days
& s7 V- i! ~: P      满分：2  分
  j: c% [: z2 P4 f0 @19.  Notes may be issued （ ）
A. when assets are purchased
B. to creditor's to temporarily satisfy an account payable created earlier
C. when borrowing money
+ _& z4 [; W* |7 H* C7 I3 ]* w  wD. all of the above
      满分：2  分
20.  What is the type of account and normal balance of Allowance for Doubtful Accounts?
A. Contra asset, credit
  r5 i8 }" t' I7 N6 z4 ~4 k3 CB. Asset, debit
C. Asset, credit
+ l* n* z+ r$ ~- K4 x* m' e' [& zD. Contra asset, debit
      满分：2  分
5 k/ @/ t2 k; F1 s
* R& p- F2 Z4 Y: H* N0 T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.
+ r. v3 h" _# o! \A. 错误
B. 正确
8 [, l  Y0 |8 N) ^3 d      满分：2  分
6 f* U# D5 Z; }2.  A fixed asset impairments occurs when the fair value of a fixed asset falls below its book value and is not expected to recover.
A. 错误
B. 正确
4 _- R5 E5 j9 o9 \1 X& `' \# H' h1 d      满分：2  分
3.  If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.
" w1 M6 ^+ I5 }0 t' @A. 错误
B. 正确
      满分：2  分
4.  Treasury Stock is listed in the stockholders' equity section on the balance sheet.
" D7 ~+ q7 V/ E4 nA. 错误
, _" C, f+ }) w6 n# q5 uB. 正确
      满分：2  分
5.  The amortization of a premium on bonds payable decreases bond interest expense.
( a- n+ N. e8 [" O% V# {A. 错误
- x/ x6 L+ n8 C7 D7 {+ _B. 正确
! ~( ]6 n2 ]7 Z- [6 K      满分：2  分
6.  A business using the perpetual inventory system, with its detailed subsidiary records, does not need to take a physical inventory.
, m' F+ b/ o7 ?* w4 Y" r! QA. 错误
: H0 g9 c, T& ]) cB. 正确
      满分：2  分
7.  Consuming goods and services in the process of generating revenues results in expenses.
A. 错误
% z, A* }7 x  u' h$ oB. 正确
      满分：2  分
! U# N7 @6 x% n7 q9 s8.  Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.
# J, F3 ^1 I4 M6 UA. 错误
B. 正确
      满分：2  分
9.  In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.
& f; B# K" x; i0 d% @! @A. 错误
6 |( U8 c3 Y8 a2 ]( }B. 正确
& }$ U" d# {6 s' E2 _- o7 M' I      满分：2  分
10.  The difference between Accounts Receivable and its contra asset account is called net realizable value.
: }7 t  a5 K# {  q( [0 VA. 错误
' v& c$ w3 ^+ P9 IB. 正确
      满分：2  分
11.  A corporation is a business that is legally separate and distinct from its owners.
A. 错误
B. 正确
      满分：2  分
  P) I& O$ J! ~" ^$ P; s" Q12.  During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.
A. 错误
B. 正确
* I* _5 p& ?/ `7 y, U: @      满分：2  分
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.
A. 错误
B. 正确
      满分：2  分
14.  The declining-balance method is an accelerated depreciation method.
A. 错误
& x$ [, V+ f) ?! p5 JB. 正确
/ h) P$ t, R/ x      满分：2  分
% t) q1 T6 A0 Y9 J! S) @! N1 n7 y15.  Financial statements should be understandable to everyone.
/ }( F' f6 S- c+ C5 |0 q: [A. 错误
B. 正确
3 ?& `& E, K, ]  [2 D! m" V& @, ^      满分：2  分
16.  Accounting is a service that provides many different users with financial information to make economic decisions.
: Z, w0 t7 G2 s2 X7 uA. 错误
1 b& b" s( g# w' f) i2 aB. 正确
      满分：2  分
: n8 c1 R% i* ^; p; G17.  A balance sheet is a list of the assets, liabilities, and owner's equity of a business for a period of time.
A. 错误
+ D- K9 J2 v# T$ n) X! oB. 正确
      满分：2  分
) T4 d2 X1 }' m% J8 f4 M$ n18.  Any difference between the fair market values of the securities and their cost is a realized gain or loss.
: S$ v3 y( i8 |- iA. 错误
7 g- ~0 B# r7 w6 _' q8 y/ z% Y- ]  M: }B. 正确
0 T1 H, M+ x' K. Q      满分：2  分
; ?5 s2 j* W/ j1 H  }9 i19.  When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.
; X2 _/ C$ r( ?' T! KA. 错误
B. 正确
      满分：2  分
! b* K. O- [8 l( r. Q8 T7 g" G20.  The two main sources of stockholders' equity are investments contributed by stockholders and net income retained in the business.
A. 错误
B. 正确
      满分：2  分
21.  Available-for-sale securities are securities that management expects to sell in the future, but are not actively traded for profit.
8 e; @* R& n/ q# m, E8 MA. 错误
B. 正确
; d* e* B8 z! }" ]      满分：2  分
22.  If ending inventory for the year is understated, net income for the year is overstated.
* ?' p3 H/ P  m7 c% Y6 |  ~A. 错误
/ ]0 `: R9 K  [B. 正确
      满分：2  分
23.  All property, plant, and equipment assets are depreciated over time.
A. 错误
8 B3 q3 x, m2 s, `* G- P6 p# \; o+ ]B. 正确
0 m/ T5 z3 c+ }      满分：2  分
6 a" s6 q3 ~" ~! W) k1 g24.  Sales Discounts is a revenue account with a credit balance.
A. 错误
7 P' x0 p( R& ~9 f$ ]3 f8 t" k- [B. 正确
      满分：2  分
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.
+ F$ P% X) d; zA. 错误
B. 正确
) p& r' t2 S* b) U      满分：2  分
# v% Q0 a( `. R) [26.  The prices of bonds are quoted as a percentage of the bonds' market value.
9 |" G7 T6 A8 ZA. 错误
- q+ p5 ?! E  X  W) E' qB. 正确
& [+ s, \8 G2 {  M. S% x      满分：2  分
27.  When using the FIFO inventory costing method, the most recent costs are assigned to the cost of goods sold.
& i  C2 l/ `3 j7 R5 F8 SA. 错误
$ E0 G6 \7 v7 a! d+ J# wB. 正确
      满分：2  分
28.  Horizontal analysis is used to compare the financial statements of the same company for different periods.
/ I( K2 Y, @) ^2 X% x1 L" AA. 错误
9 W1 p# A, V- nB. 正确
" e) B! P0 P' M) w9 S* Y      满分：2  分
; @- [( `4 G. Y% W  a  F) o$ ~7 t29.  Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.
A. 错误
B. 正确
      满分：2  分
  X+ I, W' e% u1 K: ^7 F0 h% F30.  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.
A. 错误
/ H! b" v# r1 r2 I+ }5 Y, bB. 正确
      满分：2  分

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