[南开大学]18春学期（1709、1803）《会计专业英语》在线作业（100分）

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【奥鹏】[南开大学]18春学期（1709、1803）《会计专业英语》在线作业
试卷总分:100    得分:100
第1题,The measurement bases exclude(  )
; J: T5 q, s9 W- i$ vA、Historical cost
  }5 n) V% Y! ?- t, |7 eB、Current cost
3 e; ]1 B! @: GC、Sale price
D、Present value
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第2题,What is the type of account and normal balance of Allowance for Doubtful Accounts?
/ R" n9 \" E3 s6 v. tA、Contra asset, credit
; `4 n/ ^7 J% T" ^/ AB、Asset, debit
' u# S9 ^; \) ~0 ~C、Asset, credit
D、Contra asset, debit

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第3题,The inventory method that assigns the most recent costs to cost of good sold is
) T, E" j7 m8 @' m8 V+ J! [  OA、FIFO
- W! ]% R9 z+ k1 t/ vB、LIFO
" Q+ ~  S  [% vC、average
4 K8 `# N- E8 ~9 ^; Z! HD、specific identification
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第4题,Which of the following should not be considered cash by an accountant?
, t0 y! ^- ^8 {7 z; h; eA、coins
B、bank checking accounts
% a5 ~4 B* s. i" z5 ]* {; lC、postage stamps
% f, c, K5 i5 o8 g! h/ H# W1 ^8 y* DD、Petty cash funds
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第5题,The accounting equation may be expressed as（  ）
A、Assets = Equities - Liabilities
B、Assets + Liabilities = Owner's Equity
C、Assets = Revenues less Liabilities
D、Assets - Liabilities = Owner's Equity



第6题,For accounting purposes, the business entity should be considered separate from its owners if the entity is（  ）
A、a corporation
B、a proprietorship
C、a partnership
D、all of the above
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第7题,Accumulated Depreciation (  )
A、is used to show the amount of cost expiration of intangibles
; ]$ ^% r5 ^5 l/ ?( l. r! tB、is the same as Depreciation Expense
C、is a contra asset account
  G" v# v7 J' C3 {# i5 C# N$ ED、is used to show the amount of cost expiration of natural resources
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) u' ?3 s6 v" \  r* c第8题,The primary purpose of a stock split is to （  ）
A、increase paid-in capital
B、reduce the market price of the stock per share
C、increase the market price of the stock per share
6 L+ U* Q% Y$ e8 V$ X' z! ?6 A% TD、increase retained earnings
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) Z" D1 @4 t# D5 e第9题,On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （  ）
: t3 Z# \4 B8 J4 v5 FA、Uncollectible accounts expense for the year
: L' b3 K  r9 J6 [! ^B、total of the accounts receivables written-off during the year
C、total estimated uncollectible accounts as of the end of the year
- ~! ]; Z% S1 Y# ?' \D、sum of all accounts that are past due.
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# T* f. m# `( _4 F' X) G2 }) R第10题,Which of the items below is not a business organization form?（   ）
' L& s8 ^! g/ y4 w5 T" QA、entrepreneurship
B、proprietorship
C、partnership
D、corporation
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第11题,Merchandise inventory at the end of the year was understated.  Which of the following statements correctly states the effect of the error?
( o, ?9 d. }$ TA、net income is understated
B、net income is overstated
C、cost of merchandise sold is understated
D、merchandise inventory reported on the balance sheet is overstated


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2 o6 S3 e' \+ M- y/ z6 o1 g+ T第12题,How is treasury stock shown on the balance sheet?
, y' v8 [3 \, z% XA、as an asset
B、as a decrease in stockholders' equity
8 h6 d" E" r( b- @0 S+ f  RC、as an increase in stockholders' equity
D、treasury stock is not shown on the balance sheet
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" b. ~2 @) d' O/ B2 H* ]: O第13题,A capital expenditure results in a debit to （  ）
A、an expense account
B、a capital account
  _# e! M& ]- sC、a liability account
8 F5 P8 c0 Y. @7 R0 w" ?  sD、an asset account
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第14题,Expenses are reported on the（   ）
A、income statement
' O4 Q% Q$ Q; @0 O% c4 N+ x* IB、statement of owner's equity
" h: n3 u# x: n( ^8 |9 hC、statement of cash flows
D、balance sheet
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6 @, s+ U1 m: F7 Y第15题,A characteristic of a fixed asset is that it is （  ）
A、intangible
B、used in the operations of a business
6 X0 N/ y! [9 {$ g# g* x$ rC、held for sale in the ordinary course of the business
D、none of the above
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第16题,The term "inventory" indicates （  ）
: [8 f% m2 z8 A$ q# RA、merchandise held for sale in the normal course of business
B、materials in the process of production or held for production
C、supplies
D、both A and B

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  h6 e8 h9 s* F, m9 p/ D第17题,Sinking Fund Cash would be classified on the balance sheet as （  ）
A、a current asset
B、a fixed asset
& s3 l9 [8 ]! X9 E- D6 P: d: c# T2 vC、an intangible asset
$ I- D" \! l8 K+ [5 D& Q, hD、an investment
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, M& B/ ]- v. S+ @% J第18题,Current liabilities are（  ）
# E) n1 Q( Q' p% BA、due, but not receivable for more than one year
( \! K$ w5 }" F5 J" S+ OB、due, but not payable for more than one year
. i+ g( F, ?; g7 T3 pC、due and receivable within one year
D、due and payable within one year

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# S9 x& S, h+ x0 M第19题,Stockholders' equity （  ）
# f2 A, _+ A! K& t, t+ jA、is usually equal to cash on hand
B、includes paid-in capital and liabilities
* C- n4 i/ @# XC、includes retained earnings and paid-in capital
D、is shown on the income statement

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2 @( {; j1 v/ v( G2 W第20题,Cash dividends are usually not paid on which of the following?
A、class B common stock
+ b3 f+ e! a7 q2 u( x9 @# ^5 KB、preferred stock
C、treasury stock
D、class A common stock

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第21题,Solvency analysis focuses on the ability of a business to pay its current and noncurrent liabilities.
. E+ a( U* g" a; WA、错误
1 F) u1 t; T1 y3 [& b7 q8 `$ AB、正确
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, [7 d' {5 n, D. d+ H: P第22题,Horizontal analysis is used to compare the financial statements of the same company for different periods.
  R. b' U. V& R" zA、错误
B、正确
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, v% J3 y1 ?, P* O, T- f第23题,The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.
* l/ G+ d! A6 q! mA、错误
$ Q: Q$ J' ]5 c+ oB、正确

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第24题,If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.
& C( C5 E( m3 ~5 ~" t8 ]$ bA、错误
0 [! `4 l- \+ UB、正确
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第25题,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.
A、错误
B、正确
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第26题,The increase side of all accounts is the normal balance.
  D6 d* L+ J/ _A、错误
B、正确

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5 m9 f# l# D4 [9 A第27题,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.
A、错误
! j! U- G. e# r# ]+ mB、正确

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第28题,An account receivable is a claim against a customer arising from a sale on account.
9 e8 N/ g8 S+ a. TA、错误
* [8 i8 Y& T4 x  ]B、正确
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第29题,Consuming goods and services in the process of generating revenues results in expenses.
4 o- ?5 ]2 _4 sA、错误
B、正确
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第30题,Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.
' N' P2 w! j1 ^4 Z: o0 O8 ~A、错误
( i+ k* B3 x7 b, H) L- sB、正确
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; f7 M! n6 |% L% x/ L第31题,The declining-balance method is an accelerated depreciation method.
A、错误
& D& |% u" Q8 q+ S0 DB、正确
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第32题,If ending inventory for the year is understated, net income for the year is overstated.
A、错误
# p" n/ e$ _' H4 v  i8 Y0 nB、正确
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) n4 i! ~; g6 v# {. w+ W第33题,When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.
A、错误
8 }3 a3 p0 l7 Y+ xB、正确

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  q6 x& s6 f. h5 T. b第34题,When using the FIFO inventory costing method, the most recent costs are assigned to the cost of goods sold.
  K; i0 y1 P: vA、错误
B、正确

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第35题,Accounting Process is identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of information.
A、错误
B、正确

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2 H9 j# Y2 x% R- k; ]; d第36题,A corporation is a business that is legally separate and distinct from its owners.
A、错误
B、正确

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4 z( ?+ X7 i3 R. U4 U第37题,Treasury Stock is listed in the stockholders' equity section on the balance sheet.
A、错误
% U3 C9 {: P5 DB、正确
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第38题,The declaration and issuance of a stock dividend does not affect the total amount of a corporation's assets, liabilities, or stockholders' equity.
A、错误
B、正确
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9 S8 A, l: A% W4 C第39题,An income statement is a summary of the revenues and expenses of a business as of a specific date.
! D5 H7 ?+ }2 E- L" [" m3 a( _: KA、错误
B、正确
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" A0 n7 s  ~9 Q1 w: E  c第40题,The accrual basis of accounting requires revenue be recorded when cash is received from customers.
A、错误
7 A& G+ H( M! j2 p, r, V6 F9 d( {B、正确
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) i4 i0 J: ^8 f3 `$ x" T* G% h1 t第41题,The amortization of a premium on bonds payable decreases bond interest expense.
A、错误
7 q, M5 ?& r# Z) t; J! E9 F0 g6 R  P8 KB、正确
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6 P0 y& z* Z$ Y  P/ v# t第42题,All property, plant, and equipment assets are depreciated over time.
A、错误
B、正确



第43题,Dividends in arrears are liabilities of the corporation.
) n  ^0 z' Q2 M- J; |* fA、错误
2 C( {7 N& x/ h# t0 JB、正确

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" }2 B2 ?7 {0 `  Y# {第44题,The matching concept requires expenses be recorded in the same period that the related revenue is recorded.
) `5 k) {* ?9 h1 C, g0 X9 f1 mA、错误
B、正确
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+ _9 N4 G  t& g" x0 [第45题,The normal balance of the accumulated depreciation account is debit.
4 Y* P9 r& H; w+ ZA、错误
5 a( ]3 z- a# f4 k' b* T6 GB、正确
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* N+ B" L# o1 R第46题,The double-entry accounting system records each transaction twice.
$ k4 d4 o, w+ ]9 J- f' {9 X) t; OA、错误
B、正确



第47题,When old equipment is traded in for a new equipment, the difference between the list price and the trade in allowance is called boot.
A、错误
9 e! s" n( @* M( C& [' TB、正确
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4 \* d& ^. R. x第48题,Temporary investments are reported on the balance sheet at cost.
0 J* A# T# `) S- fA、错误
B、正确

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第49题,Paying an account payable increases liabilities and decreases assets
. Q0 z/ F3 k; B( iA、错误
  f/ i( W1 H' p" |7 ]5 r# R% ?B、正确
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7 h' M: W6 ^8 \第50题,If the bondholder has the right to exchange a bond for shares of common stock, the bond is called a convertible bond.
A、错误
B、正确

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