南开18秋（1703）《会计专业英语》在线作业资料
18秋学期（1703）《会计专业英语》在线作业1.[单选题]Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe（） (满分:)
A. Uncollectibleaccountsexpensefortheyear
B. totaloftheaccountsreceivableswritten-offduringtheyear
C. totalestimateduncollectibleaccountsasoftheendoftheyear
D. sumofallaccountsthatarepastdue.
正确答案:——C——
2.[单选题]Themostwidelyuseddepreciationmethodis (满分:)
A. straight-line
B. sum-of-the-years-digits
C. declining-balance
D. units-of-production
正确答案:——A——
3.[单选题]Intheaccountingcycle,thelaststepis（） (满分:)
A. preparingthefinancialstatements
B. journalizingandpostingtheadjustingentries
C. preparingapost-closingtrialbalance
D. journalizingandpostingtheclosingentries
正确答案:——C——
4.[单选题]Debtsowedbyabusinessarereferredtoas（） (满分:)
A. accountsreceivables
B. equities
C. owner’sequity
D. liabilities
正确答案:————
5.[单选题]Stockholders'equity（） (满分:)
A. isusuallyequaltocashonhand
B. includespaid-incapitalandliabilities
C. includesretainedearningsandpaid-incapital
D. isshownontheincomestatement
正确答案:————
6.[单选题]Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto() (满分:)
A. suppliesexpense
B. costofmerchandisesold
C. merchandiseinventory
D. sales
正确答案:————
7.[单选题]Theprimarypurposeofastocksplitisto（） (满分:)
A. increasepaid-incapital
B. reducethemarketpriceofthestockpershare
C. increasethemarketpriceofthestockpershare
D. increaseretainedearnings
正确答案:————
8.[单选题]Cashinvestmentsmadebytheownertothebusinessarereportedonthestatementofcashflowsinthe (满分:)
A. financingactivitiessection
B. investingactivitiessection
C. operatingactivitiessection
D. supplementalstatement
正确答案:————
9.[单选题]Notesmaybeissued（） (满分:)
A. whenassetsarepurchased
B. tocreditor'stotemporarilysatisfyanaccountpayablecreatedearlier
C. whenborrowingmoney
D. alloftheabove
正确答案:————
10.[单选题]Acapitalexpenditureresultsinadebitto（） (满分:)
A. anexpenseaccount
B. acapitalaccount
C. aliabilityaccount
D. anassetaccount
正确答案:————
南开
11.[单选题]Thetwomethodsofaccountingforinvestmentsinstockarethecostmethodandthe（） (满分:)
A. straight-linemethod
B. equitymethod
C. liabilitymethod
D. interestmethod
正确答案:————
12.[单选题]Theamountoftheoutstandingchecksisincludedonthebankreconciliationasa(n)（） (满分:)
A. deductionfromthebalanceperdepositor'srecords
B. additiontothebalanceperbankstatement
C. deductionfromthebalanceperbankstatement
D. additiontothebalanceperdepositor'srecords
正确答案:————
13.[单选题]Financialreportsareusedby（） (满分:)
A. management
B. creditors
C. investors
D. alloftheabove
正确答案:————
14.[单选题]Thejournalentryacompanyusestorecordtheestimatedaccruedproductwarrantyliabilityis（） (满分:)
A. debitProductWarrantyExpense;creditProductWarrantyPayable
B. debitProductWarrantyPayable;creditCash
C. debitProductWarrantyExpense;creditCash
D. debitProductWarrantyPayable;creditProductWarrantyExpense
正确答案:————
15.[单选题]Whichoftheitemsbelowisnotabusinessorganizationform?（） (满分:)
A. entrepreneurship
B. proprietorship
C. partnership
D. corporation
正确答案:————
16.[单选题]Themeasurementbasesexclude() (满分:)
A. Historicalcost
B. Currentcost
C. Saleprice
D. Presentvalue
正确答案:————
17.[单选题]Revenueshouldberecognizedwhen（） (满分:)
A. cashisreceived
B. theserviceisperformed
C. thecustomerplacesanorder
D. thecustomerchargesanorder
正确答案:————
18.[单选题]Theinventorymethodthatassignsthemostrecentcoststocostofgoodsoldis (满分:)
A. FIFO
B. LIFO
C. average
D. specificidentification
正确答案:————
19.[单选题]Underwhichmethodofcostflowsistheinventoryassumedtobecomposedofthemostrecentcosts? (满分:)
A. averagecost
B. last-in,first-out
C. first-in,first-out
D. weightedaverage
正确答案:————
20.[单选题]Theterm\inventory\indicates（） (满分:)
A. merchandiseheldforsaleinthenormalcourseofbusiness
B. materialsintheprocessofproductionorheldforproduction
C. supplies
D. bothAandB
正确答案:————
三、判断题：
21.[判断题]Allproperty,plant,andequipmentassetsaredepreciatedovertime. (满分:)
A. 错误
B. 正确
正确答案:————
22.[判断题]Whenoldequipmentistradedinforanewequipment,thedifferencebetweenthelistpriceandthetradeinallowanceiscalledboot. (满分:)
A. 错误
B. 正确
正确答案:————
23.[判断题]Payinganaccountpayableincreasesliabilitiesanddecreasesassets (满分:)
A. 错误
B. 正确
正确答案:————
24.[判断题]Bondsaresoldatfacevaluewhenthecontractrateisequaltothemarketrateofinterest. (满分:)
A. 错误
B. 正确
正确答案:————
25.[判断题]Incomeisrecognizedwhenanincreaseinfuturebenefitsrelatedtoanincreaseinanassetofadecreaseofaliabilityhasarisenthatcanbemeasuredreliably. (满分:)
A. 错误
B. 正确
正确答案:————
26.[判断题]Whenthemarketrateofinterestislessthanthecontractrateforabond,thebondwillsellforapremium. (满分:)
A. 错误
B. 正确
正确答案:————
27.[判断题]Duringinflationaryperiods,theuseoftheLIFOmethodofcostinginventorywillresultinagreateramountofnetincomethanwouldresultfromtheuseoftheFIFOmethod. (满分:)
A. 错误
B. 正确
正确答案:————
28.[判断题]Temporaryinvestmentsarereportedonthebalancesheetatcost. (满分:)
A. 错误
B. 正确
正确答案:————
29.[判断题]Thedouble-entryaccountingsystemrecordseachtransactiontwice. (满分:)
A. 错误
B. 正确
正确答案:————
30.[判断题]Abalancesheetisalistoftheassets,liabilities,andowner'sequityofabusinessforaperiodoftime. (满分:)
A. 错误
B. 正确
正确答案:————
31.[判断题]Revenueaccountsareincreasedbycredits. (满分:)
A. 错误
B. 正确
正确答案:————
32.[判断题]Revenueisearnedonlywhenmoneyisreceived. (满分:)
A. 错误
B. 正确
正确答案:————
33.[判断题]Financialstatementsshouldbeunderstandabletoeveryone. (满分:)
A. 错误
B. 正确
正确答案:————
34.[判断题]AllowanceforDoubtfulAccountsisaliabilityaccount. (满分:)
A. 错误
B. 正确
正确答案:————
35.[判断题]Thebookvalueofafixedassetreportedonthebalancesheetrepresentsitsmarketvalueonthatdate. (满分:)
A. 错误
B. 正确
正确答案:————
36.[判断题]Solvencyanalysisfocusesontheabilityofabusinesstopayitscurrentandnoncurrentliabilities. (满分:)
A. 错误
B. 正确
正确答案:————
37.[判断题]Accountingisaservicethatprovidesmanydifferentuserswithfinancialinformationtomakeeconomicdecisions. (满分:)
A. 错误
B. 正确
正确答案:————
38.[判断题]Ifbondsaresoldforadiscount,thecarryingvalueofthebondsisequaltothefacevaluelesstheunamortizeddiscount. (满分:)
A. 错误
B. 正确
正确答案:————
39.[判断题]WhenusingtheFIFOinventorycostingmethod,themostrecentcostsareassignedtothecostofgoodssold. (满分:)
A. 错误
B. 正确
正确答案:————
40.[判断题]Thecostofnewequipmentiscalledarevenueexpenditurebecauseitwillhelpgeneraterevenuesinthefuture. (满分:)
A. 错误
B. 正确
正确答案:————
41.[判断题]Themainreasonthatthebankstatementcashbalanceandthedepositor'scashbalancedonotinitiallybalanceisduetotimingdifferences. (满分:)
A. 错误
B. 正确
正确答案:————
42.[判断题]Recognitionistheprocessofincorporatinginthebalancesheetorincomestatementanitemthatmeetthedefinitionofanelementandsatisfiestherecognitioncriteria. (满分:)
A. 错误
B. 正确
正确答案:————
43.[判断题]Whencommonstockisissuedinexchangeforland,thelandshouldberecordedintheaccountsattheparamountofthestockissued. (满分:)
A. 错误
B. 正确
正确答案:————
44.[判断题]Amortizationistheallocationprocessofwritingoffbondpremiumsanddiscountstointerestexpenseoverthelifeofthebondissue. (满分:)
A. 错误
B. 正确
正确答案:————
45.[判断题]Thestatementofcashflowsconsistsofanoperatingsection,anincomesection,andanequitysection. (满分:)
A. 错误
B. 正确
正确答案:————
46.[判断题]Thedeclining-balancemethodisanaccelerateddepreciationmethod. (满分:)
A. 错误
B. 正确
正确答案:————
47.[判断题]Whenalargequantityofmerchandiseispurchased,areductionallowedonthesalepriceiscalledatradediscount. (满分:)
A. 错误
B. 正确
正确答案:————
48.[判断题]Thedayonwhichtheboardofdirectorsofthecorporationdistributesadividendiscalledthedeclarationdate. (满分:)
A. 错误
B. 正确
正确答案:————
49.[判断题]Managerialaccountingisprimarilyconcernedwiththerecordingandreportingofeconomicdataandactivitiesofanentityforusebyowners,creditors,governmentalagencies,andthepublic. (满分:)
A. 错误
B. 正确
正确答案:————
50.[判断题]Overallobjectiveoffinancialreportingistoprovidefinancialinformationusefultointernalusersinmakingeconomicdecisions. (满分:)
A. 错误
B. 正确
正确答案:————
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