南開(kāi)大學(xué)22年春學(xué)期《會(huì)計(jì)專(zhuān)業(yè)英語(yǔ)》在線(xiàn)作業(yè)-00003

1、-本頁(yè)為預(yù)覽頁(yè)P(yáng)AGE13-本頁(yè)為預(yù)覽頁(yè)-本頁(yè)為預(yù)覽頁(yè)22春學(xué)期（高起本1709-1803、全層次1809-2103）會(huì)計(jì)專(zhuān)業(yè)英語(yǔ)在線(xiàn)作業(yè)-00003第1題. Which of the following should not be considered cash by an accountant?選項(xiàng)A：coins選項(xiàng)B：bank checking accounts選項(xiàng)C：postage stamps選項(xiàng)D：Petty cash funds參考答案：C第2題. Revenue should be recognized when（ ）選項(xiàng)A：cash is received選項(xiàng)B：the se

2、rvice is performed選項(xiàng)C：the customer places an order選項(xiàng)D：the customer charges an order參考答案：B第3題. A capital expenditure results in a debit to ( )選項(xiàng)A：an expense account選項(xiàng)B：a capital account選項(xiàng)C：a liability account選項(xiàng)D：an asset account參考答案：D第4題. The two most common specialized fields of accounting in practi

3、ce are( )選項(xiàng)A：forensic accounting and financial accounting選項(xiàng)B：managerial accounting and financial accounting選項(xiàng)C：managerial accounting and environmental accounting選項(xiàng)D：financial accounting and tax accounting systems參考答案：B第5題. The measurement bases exclude( )選項(xiàng)A：Historical cost選項(xiàng)B：Current cost選項(xiàng)C：Sale p

4、rice選項(xiàng)D：Present value參考答案：C第6題. One of the main disadvantages of the corporate form is the( )選項(xiàng)A：professional management選項(xiàng)B：double taxation of dividends選項(xiàng)C：charter選項(xiàng)D：corporation must issue stock參考答案：B第7題. The primary purpose of a stock split is to （ ）選項(xiàng)A：increase paid-in capital選項(xiàng)B：reduce the marke

5、t price of the stock per share選項(xiàng)C：increase the market price of the stock per share選項(xiàng)D：increase retained earnings參考答案：B第8題. Cash equivalents（ ）選項(xiàng)A：are illegal in some company選項(xiàng)B：will be converted to cash within two years選項(xiàng)C：will be converted to cash within 90 days選項(xiàng)D：will be converted to cash within

6、120 days參考答案：C第9題. The price at which a stock can be sold depends upon a number of factors. Which statement below is not one of those factors?( )選項(xiàng)A：the financial condition, earnings record, and dividend record of the corporation選項(xiàng)B：investor expectations of the corporations earning power選項(xiàng)C：how high

7、 the par value選項(xiàng)D：general business and economic conditions and prospects參考答案：C第10題. Cash equivalents( )選項(xiàng)A：are illegal in some company選項(xiàng)B：will be converted to cash within two years選項(xiàng)C：will be converted to cash within 90 days選項(xiàng)D：will be converted to cash within 120 days參考答案：C第11題. The amount of the o

8、utstanding checks is included on the bank reconciliation as a(n) （ ）選項(xiàng)A：deduction from the balance per depositors records選項(xiàng)B：addition to the balance per bank statement選項(xiàng)C：deduction from the balance per bank statement選項(xiàng)D：addition to the balance per depositors records參考答案：C第12題. Current liabilities ar

9、e（ ）選項(xiàng)A：due, but not receivable for more than one year選項(xiàng)B：due, but not payable for more than one year選項(xiàng)C：due and receivable within one year選項(xiàng)D：due and payable within one year參考答案：D第13題. Accumulated Depreciation ( )選項(xiàng)A：is used to show the amount of cost expiration of intangibles選項(xiàng)B：is the same as Dep

10、reciation Expense選項(xiàng)C：is a contra asset account選項(xiàng)D：is used to show the amount of cost expiration of natural resources參考答案：C第14題. Characteristics of a corporation include （ ）選項(xiàng)A：shareholders who are mutual agents選項(xiàng)B：direct management by the shareholders (owners)選項(xiàng)C：its inability to own property選項(xiàng)D：sha

11、reholders who have limited liability參考答案：D第15題. Which of the following is not included in the computation of the quick ratio?選項(xiàng)A：inventory選項(xiàng)B：marketable securities選項(xiàng)C：accounts receivable選項(xiàng)D：cash參考答案：A第16題. The term inventory indicates ( )選項(xiàng)A：merchandise held for sale in the normal course of business

12、選項(xiàng)B：materials in the process of production or held for production選項(xiàng)C：supplies選項(xiàng)D：both A and B參考答案：D第17題. Which of the following measures a companys ability to pay its current liabilities?選項(xiàng)A：earnings per share選項(xiàng)B：inventory turnover選項(xiàng)C：current ratio選項(xiàng)D：number of times interest charges earned參考答案：C第18

13、題. A bank reconciliation should be prepared periodically because （ ）選項(xiàng)A：the depositors records and the banks records are in agreement選項(xiàng)B：the bank has not recorded all of its transactions選項(xiàng)C：any differences between the depositors records and the banks records should be determined, and any errors made

14、 by either party should be參考答案：C第19題. If title to merchandise purchases passes to the buyer when the goods are shipped from the seller, the terms are選項(xiàng)A：n/30選項(xiàng)B：FOB shipping point選項(xiàng)C：FOB destination選項(xiàng)D：consigned參考答案：B第20題. Stockholders equity ( )選項(xiàng)A：is usually equal to cash on hand選項(xiàng)B：includes paid-

15、in capital and liabilities選項(xiàng)C：includes retained earnings and paid-in capital選項(xiàng)D：is shown on the income statement參考答案：C第21題. The matching concept requires expenses be recorded in the same period that the related revenue is recorded.選項(xiàng)A：對(duì)選項(xiàng)B：錯(cuò)參考答案：A第22題. A fixed asset impairments occurs when the fair

16、value of a fixed asset falls below its book value and is not expected to recover.選項(xiàng)A：錯(cuò)誤選項(xiàng)B：正確參考答案：B第23題. The difference between Accounts Receivable and its contra asset account is called net realizable value.選項(xiàng)A：錯(cuò)誤選項(xiàng)B：正確參考答案：B第24題. Under the periodic inventory system, the cost of merchandise sold is

17、 recorded when sales are made.選項(xiàng)A：對(duì)選項(xiàng)B：錯(cuò)參考答案：B第25題. A business using the perpetual inventory system, with its detailed subsidiary records, does not need to take a physical inventory.選項(xiàng)A：對(duì)選項(xiàng)B：錯(cuò)參考答案：B第26題. During the closing process, some balance sheet accounts are closed and end the period with a zer

18、o balance.選項(xiàng)A：對(duì)選項(xiàng)B：錯(cuò)參考答案：B第27題. Temporary investments are reported on the balance sheet at cost.選項(xiàng)A：錯(cuò)誤選項(xiàng)B：正確參考答案：A第28題. The declaration of a stock dividend decreases a corporations stockholders equity and increases its liabilities.選項(xiàng)A：對(duì)選項(xiàng)B：錯(cuò)參考答案：B第29題. The matching concept requires expenses be recor

19、ded in the same period that the related revenue is recorded.選項(xiàng)A：錯(cuò)誤選項(xiàng)B：正確參考答案：B第30題. Before a stock dividend can be declared or paid, there must be sufficient cash.選項(xiàng)A：對(duì)選項(xiàng)B：錯(cuò)參考答案：B第31題. Liability accounts are increased by debits.選項(xiàng)A：對(duì)選項(xiàng)B：錯(cuò)參考答案：B第32題. Sales Discounts is a revenue account with a credit

20、 balance.選項(xiàng)A：錯(cuò)誤選項(xiàng)B：正確參考答案：A第33題. The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.選項(xiàng)A：對(duì)選項(xiàng)B：錯(cuò)參考答案：A第34題. When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.選項(xiàng)A：錯(cuò)誤選項(xiàng)

21、B：正確參考答案：B第35題. The relationship of each asset item as a percent of total assets is an example of vertical analysis.選項(xiàng)A：錯(cuò)誤選項(xiàng)B：正確參考答案：B第36題. Investments in stocks that are expected to be held for the long term are listed in the stockholders equity section of the balance sheet.選項(xiàng)A：錯(cuò)誤選項(xiàng)B：正確參考答案：A第37題.

22、Intangible assets differ from property, plant and equipment assets in that they lack physical substance.選項(xiàng)A：錯(cuò)誤選項(xiàng)B：正確參考答案：B第38題. In establishing a petty cash fund, a check is written for the amount of the fund and is recorded as a debit to Accounts Payable and a credit to Petty Cash.選項(xiàng)A：錯(cuò)誤選項(xiàng)B：正確參考答案：

23、A第39題. The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.選項(xiàng)A：錯(cuò)誤選項(xiàng)B：正確參考答案：A第40題. All property, plant, and equipment assets are depreciated over time.選項(xiàng)A：錯(cuò)誤選項(xiàng)B：正確參考答案：A第41題. The difference between Accounts Receivable and its contra asset account i

24、s called net realizable value.選項(xiàng)A：對(duì)選項(xiàng)B：錯(cuò)參考答案：A第42題. Primary users of accounting information are accountants.選項(xiàng)A：錯(cuò)誤選項(xiàng)B：正確參考答案：A第43題. Investments in stocks that are expected to be held for the long term are listed in the stockholders equity section of the balance sheet.選項(xiàng)A：對(duì)選項(xiàng)B：錯(cuò)參考答案：B第44題. The prices of bonds are quoted as a percentage of the bonds market value.選項(xiàng)A：錯(cuò)誤選項(xiàng)B：正確參考答案：A第45題. Accrued expenses are exp