21秋南开《会计专业英语》在线作业参考
21秋学期（1709、1803、1809、1903、1909、2003、2009、2103）《会计专业英语》在线作业1.[单选题] The debt created by a business when it makes a purchase on account is referred to as an
A.account payable
B.account receivable
C.asset
D.expense payable
答:——A——
2.[单选题] When the perpetual inventory system is used, the inventory sold is debited to ()
A.supplies expense
B.cost of merchandise sold
C.merchandise inventory
D.sales
答:——B——
3.[单选题] Using accrual accounting, expenses are recorded and reported only( )
A.when they are incurred, whether or not cash is paid
B.when they are incurred and paid at the same time
C.if they are paid before they are incurred
D.if they are paid after they are incurred
答:——A——
4.[单选题] 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
答:————
5.[单选题] The matching concept( )
A.addresses the relationship between the journal and the balance sheet
B.determines whether the normal balance of an account is a debit or credit
C.requires that the dollar amount of debits equal the dollar amount of credits on a trial balance
D.determines that expenses related to revenue be reported at the same time the revenue is reported
答:————
6.[单选题] Which of the following groups are considered to be internal users of accounting information?
A.Employees and customers
B.Customers and vendors
C.Employees and managers
D.Government and banks
答:————
7.[单选题] Using a perpetual inventory system, the entry to record the return from a customer of merchandise sold on account includes a
A.credit to Sales Returns and Allowances
B.debit to Merchandise Inventory
C.credit to Merchandise Inventory
D.debit to Cost of Merchandise Sold
答:————
8.[单选题] Accumulated Depreciation ()
A.is used to show the amount of cost expiration of intangibles
B.is the same as Depreciation Expense
C.is a contra asset account
D.is used to show the amount of cost expiration of natural resources
答:————
9.[单选题] The cost method of accounting for stock()
A.recognizes dividends as income
B.is only appropriate as part of a consolidation
C.requires the investment be increased by the reported net income of the investee
D.requires the investment be decreased by the reported net income of the investee
答:————
10.[单选题] Merchandise inventory at the end of the year is overstated. Which of the following statements correctly states the effect of the error?
A.owner's equity is overstated
B.cost of merchandise sold is overstated
C.gross profit is understated
D.net income is understated
答:————
11.[单选题] The excess of issue price over par of common stock is termed a(n) （）
A.discount
B.income
C.deficit
D.premium
答:————
12.[单选题] The liability for a dividend is recorded on which of the following dates?
A.the date of record
B.the date of payment
C.the date of announcement
D.the date of declaration
答:————
13.[单选题] The journal entry a company uses to record the estimated accrued product warranty liability is （）
A.debit Product Warranty Expense; credit Product Warranty Payable
B.debit Product Warranty Payable; credit Cash
C.debit Product Warranty Expense; credit Cash
D.debit Product Warranty Payable; credit Product Warranty Expense
答:————
14.[单选题] The excess of issue price over par of common stock is termed a(n) ()
A.discount
B.income
C.deficit
D.premium
答:————
15.[单选题] In the accounting cycle, the last step is（）
A.preparing the financial statements
B.journalizing and posting the adjusting entries
C.preparing a post-closing trial balance
D.journalizing and posting the closing entries
答:————
16.[单选题] The business entity concept means that
A.the owner is part of the business entity
B.an entity is organized according to state or federal statutes
C.an entity is organized according to the rules set by the FASB
D.the entity is an individual economic unit for which data are recorded, analyzed, and reported
答:————
17.[单选题] The term "inventory" indicates ()
A.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
答:————
18.[单选题] Characteristics of a corporation include ()
A.shareholders who are mutual agents
B.direct management by the shareholders (owners)
C.its inability to own property
D.shareholders who have limited liability
答:————
19.[单选题] Cash equivalents（）
A.are illegal in some company
B.will be converted to cash within two years
C.will be converted to cash within 90 days
D.will be converted to cash within 120 days
答:————
20.[单选题] Characteristics of a corporation include （）
A.shareholders who are mutual agents
B.direct management by the shareholders (owners)
C.its inability to own property
D.shareholders who have limited liability
答:————
21.[判断题] An income statement is a summary of the revenues and expenses of a business as of a specific date.
A.错误
B.正确
答:————
22.[判断题] The book value of a fixed asset reported on the balance sheet represents its market value on that date.
A.对
B.错
答:————
23.[判断题] The statement of cash flows consists of an operating section, an income section, and an equity section.
A.错误
B.正确
答:————
24.[判断题] Primary users of accounting information are accountants.
A.对
B.错
答:————
25.[判断题] The allowance for doubtful accounts is similar to accumulated depreciation in that the account represents the total of all accounts written-off since the beginning year.
A.错误
B.正确
答:————
26.[判断题] Investments in stocks that are expected to be held for the long term are listed in the stockholder's equity section of the balance sheet.
A.错误
B.正确
答:————
27.[判断题] The prices of bonds are quoted as a percentage of the bonds' market value.
A.对
B.错
答:————
28.[判断题] 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
答:————
29.[判断题] Treasury Stock is listed in the stockholders' equity section on the balance sheet.
A.错误
B.正确
答:————
30.[判断题] The declaration and issuance of a stock dividend does not affect the total amount of a corporation's assets, liabilities, or stockholders' equity.
A.对
B.错
答:————
31.[判断题] Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.
A.对
B.错
答:————
32.[判断题] The increase side of all accounts is the normal balance.
A.错误
B.正确
答:————
33.[判断题] Treasury Stock is listed in the stockholders' equity section on the balance sheet.
A.对
B.错
答:————
34.[判断题] If the liabilities owed by a business total $300,000 and owners equity is equal to $300,000, then the assets also total $300,000.
A.对
B.错
答:————
35.[判断题] 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
答:————
36.[判断题] Dividends in arrears are liabilities of the corporation.
A.错误
B.正确
答:————
37.[判断题] 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
B.正确
答:————
38.[判断题] The difference between Accounts Receivable and its contra asset account is called net realizable value.
A.错误
B.正确
答:————
39.[判断题] If the liabilities owed by a business total $500,000, then the assets also total $500,000.
A.对
B.错
答:————
40.[判断题] Any difference between the fair market values of the securities and their cost is a realized gain or loss.
A.错误
B.正确
答:————
41.[判断题] 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
B.正确
答:————
42.[判断题] The day on which the board of directors of the corporation distributes a dividend is called the declaration date.
A.对
B.错
答:————
43.[判断题] If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.
A.对
B.错
答:————
44.[判断题] Prepaid expenses are an example of an expense.
A.错误
B.正确
答:————
45.[判断题] Primary users of accounting information are accountants.
A.错误
B.正确
答:————
46.[判断题] The order of the flow of accounting data is (1) record in the ledger, (2) record in the journal, (3) prepare the financial statements.
A.对
B.错
答:————
47.[判断题] The prices of bonds are quoted as a percentage of the bonds' market value.
A.错误
B.正确
答:————
48.[判断题] The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.
A.错误
B.正确
答:————
49.[判断题] 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
B.正确
答:————
50.[判断题] Revenue accounts are increased by credits.
A.对
B.错
答:————
页:
[1]