南开18秋（1709、1803、1809）《会计专业英语》在线作业资料
18秋学期（1709、1803、1809）《会计专业英语》在线作业随机作业，核对题目后下载
1.[单选题]Debtsowedbyabusinessarereferredtoas（） (满分:)
A. accountsreceivables B. equities
C. owner’sequity D. liabilities
正确答案:——D——
2.[单选题]Howistreasurystockshownonthebalancesheet? (满分:)
A. asanasset
B. asadecreaseinstockholders'equity
C. asanincreaseinstockholders'equity
D. treasurystockisnotshownonthebalancesheet
正确答案:——B——
3.[单选题]WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts? (满分:)
A. Contraasset,credit
B. Asset,debit
C. Asset,credit
D. Contraasset,debit
正确答案:——A——
4.[单选题]Notesmaybeissued（） (满分:)
A. whenassetsarepurchased
B. tocreditor'stotemporarilysatisfyanaccountpayablecreatedearlier
C. whenborrowingmoney
D. alloftheabove
正确答案:————
5.[单选题]Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror? (满分:)
A. netincomeisunderstated
B. netincomeisoverstated
C. costofmerchandisesoldisunderstated
D. merchandiseinventoryreportedonthebalancesheetisoverstated
正确答案:————
6.[单选题]Thecostofaproductwarrantyshouldbeincludedasanexpenseinthe（） (满分:)
A. periodthecashiscollectedforaproductsoldonaccount
B. futureperiodwhenthecostofrepairingtheproductispaid
C. periodofthesaleoftheproduct
D. futureperiodwhentheproductisrepairedorreplaced
正确答案:————
7.[单选题]Expensesarereportedonthe（） (满分:)
A. incomestatement
B. statementofowner'sequity
C. statementofcashflows
D. balancesheet
正确答案:————
8.[单选题]Abankreconciliationshouldbepreparedperiodicallybecause（） (满分:)
A. thedepositor'srecordsandthebank'srecordsareinagreement
B. thebankhasnotrecordedallofitstransactions
C. anydifferencesbetweenthedepositor'srecordsandthebank'srecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbe
正确答案:————
9.[单选题]Theabilityofabusinesstopayitsdebtsastheycomedueandtoearnareasonableamountofincomeisreferredtoas（） (满分:)
A. solvencyandleverage
B. solvencyandprofitability
C. solvencyandliquidity 奥鹏作业答案761296021
D. solvencyandequity
正确答案:————
10.[单选题]Theterm\inventory\indicates（） (满分:)
A. merchandiseheldforsaleinthenormalcourseofbusiness
B. materialsintheprocessofproductionorheldforproduction
C. supplies
D. bothAandB
正确答案:————
11.[单选题]Foraccountingpurposes,thebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis（） (满分:)
A. acorporation
B. aproprietorship
C. apartnership
D. alloftheabove
正确答案:————
12.[单选题]Whichoftheitemsbelowisnotabusinessorganizationform?（） (满分:)
A. entrepreneurship
B. proprietorship
C. partnership
D. corporation
正确答案:————
13.[单选题]Themeasurementbasesexclude() (满分:)
A. Historicalcost
B. Currentcost
C. Saleprice
D. Presentvalue
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]Underwhichmethodofcostflowsistheinventoryassumedtobecomposedofthemostrecentcosts? (满分:)
A. averagecost
B. last-in,first-out
C. first-in,first-out
D. weightedaverage
正确答案:————
16.[单选题]Cashequivalents（） (满分:)
A. areillegalinsomecompany
B. willbeconvertedtocashwithintwoyears
C. willbeconvertedtocashwithin90days
D. willbeconvertedtocashwithin120days
正确答案:————
17.[单选题]Theinterestratespecifiedinthebondindentureiscalledthe（） (满分:)
A. discountrate
B. contractrate
C. marketrate
D. effectiverate
正确答案:————
18.[单选题]Thetwomostcommonspecializedfieldsofaccountinginpracticeare() (满分:)
A. forensicaccountingandfinancialaccounting
B. managerialaccountingandfinancialaccounting
C. managerialaccountingandenvironmentalaccounting
D. financialaccountingandtaxaccountingsystems
正确答案:————
19.[单选题]Financialreportsareusedby（） (满分:)
A. management
B. creditors
C. investors
D. alloftheabove
正确答案:————
20.[单选题]Theaccountingequationmaybeexpressedas（） (满分:)
A. Assets=Equities-Liabilities
B. Assets+Liabilities=Owner'sEquity
C. Assets=RevenueslessLiabilities
D. Assets-Liabilities=Owner'sEquity
正确答案:————
三、判断题：
21.[判断题]TreasuryStockislistedinthestockholders'equitysectiononthebalancesheet. (满分:)
A. 错误
B. 正确
正确答案:————
22.[判断题]Financialstatementsshouldbeunderstandabletoeveryone. (满分:)
A. 错误
B. 正确
正确答案:————
23.[判断题]Revenueisearnedonlywhenmoneyisreceived. (满分:)
A. 错误
B. 正确
正确答案:————
24.[判断题]Afixedassetimpairmentsoccurswhenthefairvalueofafixedassetfallsbelowitsbookvalueandisnotexpectedtorecover. (满分:)
A. 错误
B. 正确
正确答案:————
25.[判断题]Thepricesofbondsarequotedasapercentageofthebonds'marketvalue. (满分:)
A. 错误
B. 正确
正确答案:————
26.[判断题]Thedouble-entryaccountingsystemrecordseachtransactiontwice. (满分:)
A. 错误
B. 正确
正确答案:————
27.[判断题]Incomeisrecognizedwhenanincreaseinfuturebenefitsrelatedtoanincreaseinanassetofadecreaseofaliabilityhasarisenthatcanbemeasuredreliably. (满分:)
A. 错误
B. 正确
正确答案:————
28.[判断题]Abusinessusingtheperpetualinventorysystem,withitsdetailedsubsidiaryrecords,doesnotneedtotakeaphysicalinventory. (满分:)
A. 错误
B. 正确
正确答案:————
29.[判断题]Thematchingconceptrequiresexpensesberecordedinthesameperiodthattherelatedrevenueisrecorded. (满分:)
A. 错误
B. 正确
正确答案:————
30.[判断题]Whencommonstockisissuedinexchangeforland,thelandshouldberecordedintheaccountsattheparamountofthestockissued. (满分:)
A. 错误
B. 正确
正确答案:————
31.[判断题]CapitalexpendituresarecoststhatarechargedtoStockholders'Equityaccounts. (满分:)
A. 错误
B. 正确
正确答案:————
32.[判断题]Duringinflationaryperiods,theuseoftheLIFOmethodofcostinginventorywillresultinagreateramountofnetincomethanwouldresultfromtheuseoftheFIFOmethod. (满分:)
A. 错误
B. 正确
正确答案:————
33.[判断题]Available-for-salesecuritiesaresecuritiesthatmanagementexpectstosellinthefuture,butarenotactivelytradedforprofit. (满分:)
A. 错误
B. 正确
正确答案:————
34.[判断题]Whenastockdividendisdeclared,itbecomesaliability (满分:)
A. 错误
B. 正确
正确答案:————
35.[判断题]Acorporationisabusinessthatislegallyseparateanddistinctfromitsowners. (满分:)
A. 错误
B. 正确
正确答案:————
36.[判断题]Whenalargequantityofmerchandiseispurchased,areductionallowedonthesalepriceiscalledatradediscount. (满分:)
A. 错误
B. 正确
正确答案:————
37.[判断题]Horizontalanalysisisusedtocomparethefinancialstatementsofthesamecompanyfordifferentperiods. (满分:)
A. 错误
B. 正确
正确答案:————
38.[判断题]Thedeclarationandissuanceofastockdividenddoesnotaffectthetotalamountofacorporation'sassets,liabilities,orstockholders'equity. (满分:)
A. 错误
B. 正确
正确答案:————
39.[判断题]Ifendinginventoryfortheyearisunderstated,netincomefortheyearisoverstated. (满分:)
A. 错误
B. 正确
正确答案:————
40.[判断题]Inestablishingapettycashfund,acheckiswrittenfortheamountofthefundandisrecordedasadebittoAccountsPayableandacredittoPettyCash. (满分:)
A. 错误
B. 正确
正确答案:————
41.[判断题]Accountingisaservicethatprovidesmanydifferentuserswithfinancialinformationtomakeeconomicdecisions. (满分:)
A. 错误
B. 正确
正确答案:————
42.[判断题]Thecostofnewequipmentiscalledarevenueexpenditurebecauseitwillhelpgeneraterevenuesinthefuture. (满分:)
A. 错误
B. 正确
正确答案:————
43.[判断题]Duringdeflationaryperiods,theuseoftheLIFOmethodofcostinginventorywillresultinaloweramountofcurrentassetsthanwouldresultfromtheuseoftheFIFOmethod. (满分:)
A. 错误
B. 正确
正确答案:————
44.[判断题]Overallobjectiveoffinancialreportingistoprovidefinancialinformationusefultointernalusersinmakingeconomicdecisions. (满分:)
A. 错误
B. 正确
正确答案:————
45.[判断题]Solvencyanalysisfocusesontheabilityofabusinesstopayitscurrentandnoncurrentliabilities. (满分:)
A. 错误
B. 正确
正确答案:————
46.[判断题]Inpreparingbankreconciliation,theamountofdepositsintransitisdeductedfromthebalanceperbankstatement. (满分:)
A. 错误
B. 正确
正确答案:————
47.[判断题]Ifthebondholderhastherighttoexchangeabondforsharesofcommonstock,thebondiscalledaconvertiblebond. (满分:)
A. 错误
B. 正确
正确答案:————
48.[判断题]Revenueaccountsareincreasedbycredits. (满分:)
A. 错误
B. 正确
正确答案:————
49.[判断题]Payinganaccountpayableincreasesliabilitiesanddecreasesassets (满分:)
A. 错误
B. 正确
正确答案:————
50.[判断题]Theaccrualbasisofaccountingrequiresrevenueberecordedwhencashisreceivedfromcustomers. (满分:)
A. 错误
B. 正确
正确答案:————
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