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-[南开大学]20春学期（1709、1803、1809、1903、1909、2003）《会计专业英语》在线作业
试卷总分:100 得分:100# d& d/ u. H4 h+ Q2 r( ^$ N
第1题,The cost of a product warranty should be included as an expense in the ( )* l l5 b& f: e
A、period the cash is collected for a product sold on account/ J$ W+ A' Q- s/ N# H' {" H1 f- `1 {
B、future period when the cost of repairing the product is paid
C、period of the sale of the product% J8 L$ ]# N! M3 Z6 J5 ^ c
D、future period when the product is repaired or replaced4 _5 I8 v9 w2 Q5 G
正确答案:
第2题,Current liabilities are（ ）
A、due, but not receivable for more than one year
B、due, but not payable for more than one year8 i/ @ u8 a1 j6 p1 `
C、due and receivable within one year
D、due and payable within one year
正确答案
+ ?( L1 E5 n$ K- [ G3 x1 K! m
+ s* B. b9 J, K: A# d! [! w/ F0 R
第3题,The measurement bases exclude( )8 d3 C) d6 T- |3 @5 T/ ~# b
A、Historical cost
B、Current cost, q5 f j, q, Y( M
C、Sale price% e% d& |: S+ B4 [) r, t, i& m
D、Present value
正确答案:, m+ z1 N# Z8 i: c
第4题,For accounting purposes, the business entity should be considered separate from its owners if the entity is( )# V U% u$ G% X! T
A、a corporation/ ~" S5 Z7 ~! w v& ~% ]* ^* ^
B、a proprietorship
C、a partnership
D、all of the above c6 X! |: B( V8 c
正确答案
/ S5 J' O2 g+ S6 {% }+ Z; n
答案来源：谋学网（www.mouxue.com）,During a period of falling prices, which of the following inventory methods generally results in the lowest balance sheet amount for inventory. ( )
A、average method7 ^, v( {! n+ ~
B、LIFO method
C、FIFO method
D、can not tell without more information7 H3 b5 W& t! @4 |% L) }
正确答案:
3 {) b; D1 v& c
第6题,The assets and liabilities of the company are $128,000 and $84,000, respectively. Owner's equity should equal/ F8 n, `2 T! k0 m1 m J) I, y
A、$212,000
B、$44,000, M9 S4 i) w0 ?* M/ M* |* B
C、$128,000
D、$84,000
正确答案:8 j9 M; q8 k) E# j A
第7题,Which of the following entries records the acquisition of office supplies on account?
A、Office Supplies, debit; Cash, credit6 h- @' c. o" U1 O
B、Cash, debit; Office Supplies, credit
C、Office Supplies, debit; Accounts Payable, credit
D、Accounts Receivable, debit; Office Supplies, credit8 y. [; A* U9 `$ c8 z
正确答案 c# B- G4 m- ~) i3 l5 R
- ^& j+ K$ g2 ^7 V7 I ^5 j$ h' p
. [. v6 V" S8 N# O
第8题,The price at which a stock can be sold depends upon a number of factors. Which statement below is not one of those factors?( )$ {* l! B: L: ?+ t( l+ `& Z7 l
A、the financial condition, earnings record, and dividend record of the corporation! }( \* c: P* c" H/ m0 a
B、investor expectations of the corporation's earning power) I. w) I4 n4 W# A
C、how high the par value* k( B! K5 n* U/ p% ?5 Y
D、general business and economic conditions and prospects/ \! |8 J4 l( |9 {
正确答案:
7 Z; w ~7 P; s7 S- O' i
第9题,Which of the following groups are considered to be internal users of accounting information?
A、Employees and customers2 [. M% A0 L1 ~$ T/ v6 o/ t) s$ u
B、Customers and vendors# C& v' R- H, l. \0 W
C、Employees and managers2 y" Q: `% P. p7 t% }( [) b
D、Government and banks
正确答案:
3 P2 _& f, S0 L# N
答案来源：谋学网（www.mouxue.com）,The two most common specialized fields of accounting in practice are( )
A、forensic accounting and financial accounting! h, O# s; K5 }6 _
B、managerial accounting and financial accounting
C、managerial accounting and environmental accounting
D、financial accounting and tax accounting systems
正确答案:, w' n* Q! y. ?% t
' f9 @" i& Y: z6 X3 A l1 J- x
第11题,Under which method of cost flows is the inventory assumed to be composed of the most recent costs?
A、average cost
B、last-in, first-out. H, F5 `: h" C
C、first-in, first-out0 p3 P: x0 p+ O' d& W2 o4 l ?) }
D、weighted average8 c4 x& S4 \% @
正确答案:9 U, ?( X5 g+ t* D' K. y
( r$ {9 z# z0 I: Q2 G$ Y: x
答案来源：谋学网（www.mouxue.com）,When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are2 A8 G5 I, i1 k
A、convertible bonds, ?; T# |' F" h7 n- O; ~& J
B、unsecured bonds
C、debenture bonds
D、callable bonds w+ t1 s1 q, T0 h* e* J6 y$ h
正确答案:. Y5 L' K5 o% W" i
第13题,The journal entry a company uses to record the estimated accrued product warranty liability is （ ）. k) W! Y2 H5 y/ {. T4 \5 d- }# J
A、debit Product Warranty Expense; credit Product Warranty Payable
B、debit Product Warranty Payable; credit Cash
C、debit Product Warranty Expense; credit Cash6 O* ?+ o" ?& a$ X: _+ ~0 Y( v
D、debit Product Warranty Payable; credit Product Warranty Expense
正确答案:
- m8 U6 A3 j& \
" l3 N0 ~* A5 Y) d
第14题,All of the following below are needed for the calculation of depreciation except( )/ v# k4 C- o( c/ j4 h: O9 D# e# x
A、cost
B、residual value) s$ V/ w6 |7 ]
C、estimated life" B: m8 r2 b5 E0 j
D、book value6 k0 y9 G% P& H
正确答案:
答案来源：谋学网（www.mouxue.com）,All of the following occur with a double-entry accounting system except:8 @" C/ |, b$ m0 Z
A、The accounting equation remains in balance.
B、Each business transaction will have only two entries.; V" C# B9 q) |0 Q9 C& b3 ^
C、Every transaction affects at least two accounts
D、The sum of all debits is always equal to the sum of all credits in each journal entry.
正确答案:8 c$ |, R, `% X |, z
' \/ D4 M( F1 \5 I) y" y
! S* B: b" k4 u
第16题,Cash equivalents( )
A、are illegal in some company* E: j8 `) y5 x5 u! D* @
B、will be converted to cash within two years! Q& n. K+ a* K
C、will be converted to cash within 90 days2 ?9 M8 \, t- I1 h
D、will be converted to cash within 120 days
正确答案: V8 H5 D7 Y/ s( ?
( ^8 j$ s/ [2 j" I! a
第17题,The accounting equation may be expressed as（ ）
A、Assets = Equities - Liabilities4 N; d @% t6 h8 {. F7 D8 p& g4 I
B、Assets + Liabilities = Owner's Equity
C、Assets = Revenues less Liabilities4 A0 M- p; Y* u. B" y, T
D、Assets - Liabilities = Owner's Equity- G& k4 b- e, g3 G
正确答案
% r d: ? t6 @% i B
第18题,Current liabilities are( ), B0 Q( ?: t! t6 g) ^- O
A、due, but not receivable for more than one year! S! f% a+ A( q; X# |" B
B、due, but not payable for more than one year
C、due and receivable within one year, i$ C0 m2 ?. c3 W- j. c
D、due and payable within one year# R' s* z( F5 N* o/ s* S' O3 Q
正确答案* a! t" i) K9 J
: y) \; q @7 G( b$ H
5 N, b3 U2 w0 D/ ^
第19题,The interest rate specified in the bond indenture is called the ( )1 a }7 c( C3 _" @
A、discount rate
B、contract rate
C、market rate
D、effective rate
正确答案:; W( L R1 i& N+ m, N) n7 Q" q
答案来源：谋学网（www.mouxue.com）,The percentage analysis of increases and decreases in individual items in comparative financial statements is called ( )9 r) t! D: Q. O$ c/ Q0 R
A、vertical analysis1 @) [# E: G7 W) z* x
B、solvency analysis& r* K6 I# T. @7 x' X( h5 b, \
C、profitability analysis" Z' H& }6 _2 k5 k, j& M! ~1 [
D、horizontal analysis6 C8 F; H9 S& ^& O. z$ R& j9 F
正确答案
4 t `! K5 z: R# w
第21题,The relationship of each asset item as a percent of total assets is an example of vertical analysis.0 f- w4 Q6 I, b- }# Z; o& u7 p
T、对
F、错. k/ |* q3 P& l& |- E, h1 x" P8 L
更多答案下载：谋学网（www.mouxue.com）
. m7 R& y0 {, w3 X% |) K1 R
5 O5 I2 Q$ T) x/ ~3 {8 {4 D* m
第22题,Allowance for Doubtful Accounts is a liability account.
A、错误 e& l/ O- O1 M1 Y5 |4 Y! [) P, W+ [
B、正确$ m0 ~. g k7 ~
正确答案:
4 T+ R, M ?9 t8 _1 h D
第23题,During deflationary periods, the use of the LIFO method of costing inventory will result in a lower amount of current assets than would result from the use of the FIFO method.3 [4 J6 ?+ G# x% t( T( I* t
A、错误
B、正确
正确答案:F
5 y0 U( v5 ?2 i8 m) f; h3 ]
第24题,Available-for-sale securities are securities that management expects to sell in the future, but are not actively traded for profit.
T、对% v# d/ I0 h7 }& u
F、错
更多答案下载：谋学网（www.mouxue.com）
: I7 v& h5 Q& P/ u! g' A" M6 F
答案来源：谋学网（www.mouxue.com）,Accounting is a service that provides many different users with financial information to make economic decisions., v' K* { ?. E
T、对8 j+ o( h% i5 [" k1 b
F、错; M: E# J! j3 Z+ W$ j+ K1 j
正确答案:* M* j i( H0 ]3 Q- ]4 H
# e6 ~! @ b- P1 s" ?' N
第26题,An income statement is a summary of the revenues and expenses of a business as of a specific date.
T、对
F、错7 E7 _7 F; T% l( c' K! J+ m
正确答案:F0 z6 t7 k2 | w, F" `
第27题,The cost of new equipment is called a revenue expenditure because it will help generate revenues in the future.
A、错误! P3 M5 l, `* Q$ X7 \+ @4 X
B、正确0 T1 a: D# J8 r! K p9 p3 a
正确答案:F
第28题,The day on which the board of directors of the corporation distributes a dividend is called the declaration date.& D6 ^3 l- |7 f& W" Z; n) a& f6 s' h5 E
T、对$ O0 `9 C, f% O
F、错
正确答案:F
& g1 b- N" R9 f* m; p. k+ g5 C/ M
第29题,During the closing process, some balance sheet accounts are closed and end the period with a zero balance., m! N7 c& [) C" ~8 }( a& i
T、对
F、错- m( i+ ^- C1 Y2 ?4 w5 s7 ^6 i5 l3 T; N
正确答案:F5 c% I* s1 m. D7 h% B+ F
H6 J2 ^* I, m) _2 T) k3 ^
答案来源：谋学网（www.mouxue.com）,Intangible assets differ from property, plant and equipment assets in that they lack physical substance.
A、错误
B、正确4 j' ]3 r# T9 D q1 w1 q F# l3 R. d" v
正确答案:
$ E7 I. d: m0 O
5 @6 b4 H0 Q+ c; K1 J- I
第31题,The equity method is usually more appropriate for accounting for investments where the purchaser does not have significant influence over the investee.
T、对
F、错9 f7 L3 }5 o/ n9 O4 c
正确答案:F
第32题,Accounting is a service that provides many different users with financial information to make economic decisions.
A、错误# d7 F% l4 q& C6 X
B、正确
正确答案:
0 L# m, W o- O
第33题,Dividends in arrears are liabilities of the corporation.
T、对) d4 F( M7 a: Q5 p! d( g1 s t o, [4 V
F、错
正确答案:
. h# \% p5 D( U/ e
第34题,Managerial accounting is primarily concerned with the recording and reporting of economic data and activities of an entity for use by owners, creditors, governmental agencies, and the public.
T、对
F、错/ }" P4 l/ L5 m8 T) q
正确答案:1 t: O5 h/ [! }* |: {
第35题,Information is material if its omission or misstatement could influence the economic decisions of users.! [) X' M. c5 f* ~) u
A、错误0 [& ^$ l: }' E) s' g& K" _, i4 R. x
B、正确2 u$ \& q" f* y. K
正确答案:8 X; I4 ? g! W2 t9 Z$ p
第36题,During deflationary periods, the use of the LIFO method of costing inventory will result in a lower amount of current assets than would result from the use of the FIFO method.
T、对
F、错# D3 i# H' ?7 A/ x; O; V! o
正确答案:F
& p6 z' _$ x9 ?/ K
第37题,If ending inventory for the year is overstated, owner's equity reported on the balance sheet at the end of the year is understated.
T、对* t5 |7 [: N. C4 L6 R) E! Q
F、错
正确答案:
第38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
正确答案:
7 \5 q- W% ?+ j
+ ^& c) v- O0 |/ o
第39题,The amortization of a premium on bonds payable decreases bond interest expense.8 o4 e- E6 w- b, h1 P. b6 w
T、对
F、错, O, U5 c& Y' C3 l5 D
正确答案:: i6 \9 I7 X# F: {/ D5 M% ^0 @
: `. N* W+ X# P9 d8 h1 V" D
1 E) _3 b+ ]. ?/ T+ e2 ~& d# d6 b7 l! h% S
第40题,When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.
T、对8 W! Q* c! I0 x+ \' x
F、错
正确答案:
9 ?+ k- y" n, s# m
第41题,Bondholders are creditors of the issuing corporation." H5 D& U5 H" t
T、对* m5 ^- B' Y6 l$ K5 ?
F、错1 X: d; Y3 `' E( G
正确答案:
第42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.5 g/ H2 z# o! s1 R B3 c
T、对3 T2 Q/ z/ @3 D
F、错% P3 L8 Y2 R* m6 U
正确答案:& R! V$ a j3 _/ L4 r
+ R2 R: w& f- S- s+ i
第43题,The accrual basis of accounting requires revenue be recorded when cash is received from customers.( s, I4 d9 Q; f/ ^
T、对
F、错- D# K! d8 g4 n. G3 Y, e$ N2 y
正确答案:/ ?' ]/ `3 J0 e' j/ S
3 f$ w( K8 _' P6 V
第44题,When a stock dividend is declared, it becomes a liability' X8 U! K; V! s9 Q8 |5 h6 @! C
A、错误
B、正确
正确答案:F3 v* @4 t, ^7 O5 P: W9 ]
% m: M7 q i; M
第45题,The main reason that the bank statement cash balance and the depositor's cash balance do not initially balance is due to timing differences.
T、对8 c/ h: H$ n6 v" ~- x& G
F、错& k5 S) s2 {- l6 Z* K
正确答案:# r1 Z4 K5 t; T. _! @
! z% S& L3 u3 e8 J$ L4 U2 j+ |6 s
第46题,The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.
A、错误
B、正确
正确答案:
第47题,During inflationary periods, the use of the FIFO method of costing inventory will result in a greater amount of net income than would result from the use of the LIFO cost method.! n5 x5 _7 b5 ^/ U* b7 w/ |
T、对3 |& P, F2 p5 l6 F0 C
F、错
1 a- e& |* J5 I4 v
第48题,The double-entry accounting system records each transaction twice.
A、错误
B、正确5 M {# Q. D T8 D2 w. O! e
正确答案:8 b) `$ ~3 d! `% l t/ F* v
第49题,Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.
A、错误7 j& D, c" w3 T4 M3 p' s, c
B、正确- E( T. _7 e8 E
正确答案:
6 Y _3 U% m/ f+ H* h$ C/ x% U* C! P& |
The declining-balance method is an accelerated depreciation method.3 U7 D @# }( I: P9 d9 e2 b/ s2 N
T、对1 n* C8 O4 r2 F& f
F、错
正确答案:! |
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发表于 2020-8-3 10:27:03
