15春學(xué)期《會(huì)計(jì)專業(yè)英語》在線作業(yè)答案

1、 7/715春學(xué)期會(huì)計(jì)專業(yè)英語在線作業(yè)答案 答案： 單選 DADAA,DCCDC,CBBBC,ABDBD 判斷ABBBA,AAAAA,BBAAB,BAABB,ABABB,BAAAA 一、單選題（共 20 道試題，共 40 分。） 1. A capital expenditure results in a debit to （） A. an expense account B. a capital account C. a liability account D. an asset account 滿分：2 分 2. The debt created by a business when it

2、makes a purchase on account is referred to as an A. account payable B. account receivable C. asset D. expense payable 滿分：2 分 3. When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are A. convertible bonds B. unsecure

3、d bonds C. debenture bonds D. callable bonds 滿分：2 分 4. Which of the items below is not a business organization form?（） A. entrepreneurship B. proprietorship C. partnership D. corporation 滿分：2 分 5. Cash investments made by the owner to the business are reported on the statement of cash flows in the A

4、. financing activities section B. investing activities section C. operating activities section D. supplemental statement 滿分：2 分 6. Current liabilities are（） A. due, but not receivable for more than one year B. due, but not payable for more than one year C. due and receivable within one year D. due a

5、nd payable within one year 滿分：2 分 7. The measurement bases exclude( ) A. Historical cost B. Current cost C. Sale price D. Present value 滿分：2 分 8. A bank reconciliation should be prepared periodically because （） A. the depositors records and the banks records are in agreement B. the bank has not reco

6、rded all of its transactions C. any differences between the depositors records and the banks records should be determined, and any errors made by either party should be 滿分：2 分 9. Which statement below is not a reason for a corporation to buy back its own stock. A. resale to employees B. bonus to emp

7、loyees C. for supporting the market price of the stock D. to increase the shares outstanding 滿分：2 分 10. On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （） A. Uncollectible accounts expense for the year B. total of the accounts receivables written-off du

8、ring the year C. total estimated uncollectible accounts as of the end of the year D. sum of all accounts that are past due. 滿分：2 分 11. Cash dividends are usually not paid on which of the following? A. class B common stock B. preferred stock C. treasury stock D. class A common stock 滿分：2 分 12. The pr

9、imary purpose of a stock split is to （） A. increase paid-in capital B. reduce the market price of the stock per share C. increase the market price of the stock per share D. increase retained earnings 滿分：2 分 13. When the perpetual inventory system is used, the inventory sold is debited to ( ) A. supp

10、lies expense B. cost of merchandise sold C. merchandise inventory D. sales 滿分：2 分 14. The two most common specialized fields of accounting in practice are( ) A. forensic accounting and financial accounting B. managerial accounting and financial accounting C. managerial accounting and environmental a

11、ccounting D. financial accounting and tax accounting systems 滿分：2 分 15. The cost of a product warranty should be included as an expense in the （） A. period the cash is collected for a product sold on account B. future period when the cost of repairing the product is paid C. period of the sale of the

12、 product D. future period when the product is repaired or replaced 滿分：2 分 16. What is the type of account and normal balance of Allowance for Doubtful Accounts? A. Contra asset, credit B. Asset, debit C. Asset, credit D. Contra asset, debit 滿分：2 分 17. The inventory method that assigns the most recen

13、t costs to cost of good sold is A. FIFO B. LIFO C. average D. specific identification 滿分：2 分 18. Sinking Fund Cash would be classified on the balance sheet as （） A. a current asset B. a fixed asset C. an intangible asset D. an investment 滿分：2 分 19. Revenue should be recognized when（） A. cash is rece

14、ived B. the service is performed C. the customer places an order D. the customer charges an order 滿分：2 分 20. For accounting purposes, the business entity should be considered separate from its owners if the entity is（） A. a corporation B. a proprietorship C. a partnership D. all of the above 滿分：2 分

15、二、判斷題（共 30 道試題，共 60 分。） V 1. Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions. A. 錯(cuò)誤 B. 正確 滿分：2 分 2. For a current liability to exist, the following two tests must be met. The liability must be due usually within a yea

16、r and must be paid out of current assets. A. 錯(cuò)誤 B. 正確 滿分：2 分 3. 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. 錯(cuò)誤 B. 正確 滿分：2 分 4. Bonds are sold at face value when the contract rate is equal to the market rate of in

17、terest. A. 錯(cuò)誤 B. 正確 滿分：2 分 5. In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement. A. 錯(cuò)誤 B. 正確 滿分：2 分 6. During inflationary periods, the use of the LIFO method of costing inventory will result in a greater amount of net income than would res

18、ult from the use of the FIFO method. A. 錯(cuò)誤 B. 正確 滿分：2 分 7. Sales Discounts is a revenue account with a credit balance. A. 錯(cuò)誤 B. 正確 滿分：2 分 8. An income statement is a summary of the revenues and expenses of a business as of a specific date. A. 錯(cuò)誤 B. 正確 滿分：2 分 9. Financial statements should be underst

19、andable to everyone. A. 錯(cuò)誤 B. 正確 滿分：2 分 10. 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. 錯(cuò)誤 B. 正確 滿分：2 分 11. Revenue accounts are increased by credits. A. 錯(cuò)誤 B. 正確 滿分：2 分 1

20、2. During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues. A. 錯(cuò)誤 B. 正確 滿分：2 分 13. The statement of cash flows consists of an operating section, an income section, and an equity section. A. 錯(cuò)誤 B. 正確 滿分：2 分 14. Any diff

21、erence between the fair market values of the securities and their cost is a realized gain or loss. A. 錯(cuò)誤 B. 正確 滿分：2 分 15. Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method. A. 錯(cuò)誤 B. 正確 滿分：2 分 16. Inco

22、me 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. 錯(cuò)誤 B. 正確 滿分：2 分 17. The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet. B. 正確 滿分：2 分

23、18. 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. A. 錯(cuò)誤 B. 正確 滿分：2 分 19. The journal entry to record the cost of warranty repairs that were incurred durin

24、g the current period, but related to sales made in prior years, includes a debit to Warranty Expense. A. 錯(cuò)誤 B. 正確 滿分：2 分 20. Information is material if its omission or misstatement could influence the economic decisions of users. A. 錯(cuò)誤 B. 正確 滿分：2 分 21. The book value of a fixed asset reported on the balance sheet represents its market value on that date. B. 正確 滿分：2 分 22. Consuming goods and services in the process of generating revenues results in expenses. A. 錯(cuò)誤 B. 正確 滿分：2 分 23. If e