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17秋学期《会计专业英语》在线作业
# P/ P" y. Y2 f# z' w: `" O# @试卷总分:100 得分:100
: ?$ [, y- a9 c" L一、 单选题 (共 20 道试题,共 40 分)0 r$ u- ]5 @9 k' v/ u: k
1. The journal entry a company uses to record the estimated accrued product warranty liability is （ ）' I8 ]. C+ r Y1 E
A. debit Product Warranty Expense; credit Product Warranty Payable
$ N. h$ B6 u$ Y! jB. debit Product Warranty Payable; credit Cash! z: E3 u; R. [, W$ s' o
C. debit Product Warranty Expense; credit Cash( o4 ?6 f- z6 L4 L
D. debit Product Warranty Payable; credit Product Warranty Expense- @9 Z4 A7 n( q& Q) \
满分：2 分
- f8 C( _1 Z/ e正确资料:A
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2. Under which method of cost flows is the inventory assumed to be composed of the most recent costs?8 X k' h# a4 A( {
A. average cost$ Q( `5 P: ]: D( Z7 |
B. last-in, first-out
2 X. b7 j {8 [$ w6 GC. first-in, first-out0 y. ~& [; d! P
D. weighted average4 o6 c2 a6 q- T& U7 b: C; U* G
满分：2 分
7 `0 l; C) t* l! ~! j正确资料:C
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! X+ y& \& l, ~4 B0 K5 m3. All of the following below are needed for the calculation of depreciation except（ ）, ~ v# ?* E( l {1 i
A. cost+ r- ?+ k! Q' M* t4 P6 T
B. residual value+ h1 c, h- b& c& R& s* U% n6 o
C. estimated life8 W0 X) j. S7 O( J" _
D. book value
% d) b; V* u C0 M3 P+ _/ I 满分：2 分
4 j& m+ j0 Y B. V! O* p* \) R正确资料 ; u$ U0 X7 z* {/ C; R
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( F' B8 V7 P" }# K& E4. The liability for a dividend is recorded on which of the following dates?
9 D) j+ V2 R, A8 AA. the date of record
/ T% b2 S- M# {" JB. the date of payment
" w) Y9 P2 D6 V% i2 y8 E' \C. the date of announcement
) Y, d. [. W+ A4 Q. SD. the date of declaration
: [. Z; f5 z+ M" W( E Q- b 满分：2 分
1 C) j" w4 c1 v: ^3 i正确资料6 ~/ X- a& X( ^' s% [% y W! t
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" }3 @5 [# |3 l) I5 F& O {( }5. Debts owed by a business are referred to as（ ）% V: o2 {. A' u6 T
A. accounts receivables
0 h! j7 o0 D+ G8 u! rB. equities1 F, w6 y5 J- L$ w) \, ?
C. owner’s equity
0 {/ g5 `6 g0 @- W" J. q; wD. liabilities
6 i7 x/ J2 j/ i4 V: S% U3 R 满分：2 分
+ T- [: ]" ?; _0 B正确资料
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& }& \+ x4 w2 l5 s, K& `3 q6. The inventory method that assigns the most recent costs to cost of good sold is
3 R! G V' C/ d: NA. FIFO
" ~: o( Y3 G$ i; Z8 sB. LIFO
+ z! C# z% \9 V6 qC. average
" R8 q0 b. I9 K6 ]( gD. specific identification
. |) E! ^3 @4 ]0 e: _+ ^% P 满分：2 分
4 }$ ]! X4 T. u正确资料:B
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7. Which of the following is not included in the computation of the quick ratio?
: c7 J. j: `. E8 K5 yA. inventory
, q/ Z! L6 W; c( j- HB. marketable securities$ i- Q: G' I6 b4 b' X# j3 l4 V( c
C. accounts receivable, O d+ W, ?3 ~! ~! n
D. cash1 i9 v+ L( n0 ?7 O: F+ N
满分：2 分
5 r5 |3 p( O; v正确资料:A
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8. A characteristic of a fixed asset is that it is （ ）4 N- O8 i+ @- M1 V$ t
A. intangible
6 T) m! s9 c3 w4 P( t0 M \B. used in the operations of a business
' k ?( ?9 g2 p8 e5 c, eC. held for sale in the ordinary course of the business" Y# P* S% c- j
D. none of the above# m4 K( t- O& d1 g) |; ?1 V
满分：2 分1 |# m7 {5 v1 v7 s5 k
正确资料:B
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9. Which of the following financial statements reports information as of a specific date?; d0 K2 r9 p! y3 S& }+ f; }5 T
A. income statement6 z" B- u5 \0 e" m! M
B. statement of owner's equity
2 c" M! S H7 \5 IC. statement of cash flows3 o4 m! e8 ?# D
D. balance sheet7 h2 Z% X- E) F d7 A j
满分：2 分
- L2 ~5 ] c) v# [" Z8 K正确资料
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x$ F4 I4 U2 w& b10. A bank reconciliation should be prepared periodically because （ ）* ~2 D$ t) N5 [
A. the depositor's records and the bank's records are in agreement1 E+ h4 j0 D$ ~4 r; B) R
B. the bank has not recorded all of its transactions
9 E) H7 `/ y: o( X9 cC. any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be
; }* x/ B4 e' H1 j6 W* Y4 B1 l) _ 满分：2 分 X& e) G- A2 W
正确资料:C
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