南開大學(xué)23春“會(huì)計(jì)學(xué)”《會(huì)計(jì)專業(yè)英語》考試高頻考點(diǎn)參考題庫帶答案

長風(fēng)破浪會(huì)有時(shí)，直掛云帆濟(jì)滄海。南開大學(xué)23春“會(huì)計(jì)學(xué)”《會(huì)計(jì)專業(yè)英語》考試高頻考點(diǎn)參考題庫帶答案（圖片大小可自由調(diào)整）第I卷一.綜合考核(共15題)1.Whenthemarketrateofinterestislessthanthecontractrateforabond,thebondwillsellforapremium.()A.正確B.錯(cuò)誤2.Asaleoftreasurystockmayresultinadecreaseinpaid-in-capital.AlldecreasesshouldbechargedtothePaid-In-CapitalfromSaleofTreasuryaccount.()A.正確B.錯(cuò)誤3.Profitisthedifferencebetween()A.assetsandliabilitiesB.theincomingcashandoutgoingcashC.heassetspurchasedwithcashcontributedbytheownerandthecashspenttooperatethebusinessD.theamountsreceivedfromcustomersforgoodsorservicesandtheamountspaidfortheinputsusedtoprovidethegoodsorservices4.Accountingisaservicethatprovidesmanydifferentuserswithfinancialinformationtomakeeconomicdecisions.()A.正確B.錯(cuò)誤5.Theincreasesideofallaccountsisthenormalbalance.()A.正確B.錯(cuò)誤6.Ordinarily,acorporationowningasignificantportionofthevotingstockofanothercorporationaccountsfortheinvestmentusingtheequity.()A.正確B.錯(cuò)誤7.Revenueshouldberecognizedwhen()A.cashisreceivedB.theserviceisperformedC.thecustomerplacesanorderD.thecustomerchargesanorder8.Thedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasan().A.accountpayableB.accountreceivableC.assetD.expensepayable9.Deferredrevenueisrevenuethatis().A.earnedandthecashhasbeenreceivedB.earnedbutthecashhasnotbeenreceivedC.notearnedandthecashhasnotbeenreceivedD.notearnedbutthecashhasbeenreceived10.Expensesarerecordedwhen()A.cashispaidforservicesrenderedB.abillisreceivedinadvanceofservicesrenderedC.servicesarerenderedD.noneoftheabove11.AccountingProcessisidentifying,measuring,recording,andcommunicatingeconomicinformationtopermitinformedjudgmentsanddecisionsbyusersofinformation.()A.正確B.錯(cuò)誤12.SinkingFundCashwouldbeclassifiedonthebalancesheetas()A.acurrentassetB.afixedassetC.anintangibleassetD.aninvestment13.Abankreconciliationshouldbepreparedperiodicallybecause()A.thedepositor’srecordsandthebank’srecordsareinagreementB.thebankhasnotrecordedallofitstransactionsC.anydifferencesbetweenthedepositor’srecordsandthebank’srecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbediscoveredandcorrectedD.thebankmustmakesurethatitsrecordsarecorrect14.Thedouble-entryaccountingsystemrecordseachtransactiontwice.()A.正確B.錯(cuò)誤15.Theincomestatementispreparedfrom()A.theadjustedtrialbalance.B.theincomestatementcolumnsoftheworksheet.C.eithertheadjustedtrialbalanceortheincomestatementcolumnsoftheworksheet.D.boththeadjustedtrialbalanceandtheincomestatementcolumnsoftheworksheet.第II卷一.綜合考核(共15題)1.Thedeclining-balancemethodisanaccelerateddepreciationmethod.()A.正確B.錯(cuò)誤2.Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholders’equitysectionofthebalancesheet.()A.正確B.錯(cuò)誤3.Thedeclarationofastockpidenddecreasesacorporation'sstockholders'equityandincreasesitsliabilities.()A.正確B.錯(cuò)誤4.Temporaryinvestmentsarereportedonthebalancesheetatcost.()A.正確B.錯(cuò)誤5.Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet.()A.正確B.錯(cuò)誤6.Theroleofaccountingistoprovidemanydifferentuserswithfinancialinationtomakeeconomicdecisions.()A.正確B.錯(cuò)誤7.Prepaidexpensesareanexampleofanexpense.()A.正確B.錯(cuò)誤8.Thetwomainsourcesofstockholders'equityareinvestmentscontributedbystockholdersandnetincomeretainedinthebusiness.()A.正確B.錯(cuò)誤9.Cashequivalents()A.areillegalinsomecompanyB.willbeconvertedtocashwithintwoyearsC.willbeconvertedtocashwithin90daysD.willbeconvertedtocashwithin120days10.CapitalexpendituresarecoststhatarechargedtoStockholders'Equityaccounts.()A.正確B.錯(cuò)誤11.Allproperty,plant,andequipmentassetsaredepreciatedovertime.()A.正確B.錯(cuò)誤12.Revenueaccountsareincreasedbycredits.()A.正確B.錯(cuò)誤13.Bondsaresoldatfacevaluewhenthecontractrateisequaltothemarketrateofinterest.()A.正確B.錯(cuò)誤14.Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificprice,thebondsare().A.convertiblebondsB.unsecuredbondsC.debenturebondsD.callablebonds15.SalesDiscountsisarevenueaccountwithacreditbalance.()A.正確B.錯(cuò)誤第I卷參考答案一.綜合考核1.參考答案：A2.參考答案：B3.參考答