南开18秋（清考）《会计专业英语》在线作业
18秋学期（清考）《会计专业英语》在线作业一、单选题：
1.[单选题]Characteristicsofacorporationinclude（） (满分:)
A. shareholderswhoaremutualagents
B. directmanagementbytheshareholders(owners)
C. itsinabilitytoownproperty
D. shareholderswhohavelimitedliability
正确答案:——D——
2.[单选题]Thedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasan (满分:)
A. accountpayable
B. accountreceivable
C. asset
D. expensepayable
正确答案:——A——
3.[单选题]Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock. (满分:)
A. resaletoemployees
B. bonustoemployees
C. forsupportingthemarketpriceofthestock
D. toincreasethesharesoutstanding
正确答案:——D——
4.[单选题]Theexcessofissuepriceoverparofcommonstockistermeda(n)（） (满分:)
A. discount
B. income
C. deficit
D. premium
正确答案:————
5.[单选题]Revenueshouldberecognizedwhen（） (满分:)
A. cashisreceived
B. theserviceisperformed
C. thecustomerplacesanorder
D. thecustomerchargesanorder
正确答案:————
6.[单选题]Theterm\inventory\indicates（） (满分:)
A. merchandiseheldforsaleinthenormalcourseofbusiness
B. materialsintheprocessofproductionorheldforproduction
C. supplies
D. bothAandB
正确答案:————
7.[单选题]Thetwomostcommonspecializedfieldsofaccountinginpracticeare() (满分:)
A. forensicaccountingandfinancialaccounting
B. managerialaccountingandfinancialaccounting
C. managerialaccountingandenvironmentalaccounting
D. financialaccountingandtaxaccountingsystems
正确答案:———— 无忧答案网
8.[单选题]Cashdividendsareusuallynotpaidonwhichofthefollowing? (满分:)
A. classBcommonstock
B. preferredstock
C. treasurystock
D. classAcommonstock
正确答案:————
9.[单选题]Usingaccrualaccounting,expensesarerecordedandreportedonly（） (满分:)
A. whentheyareincurred,whetherornotcashispaid
B. whentheyareincurredandpaidatthesametime
C. iftheyarepaidbeforetheyareincurred
D. iftheyarepaidaftertheyareincurred
正确答案:————
10.[单选题]Themostwidelyuseddepreciationmethodis (满分:)
A. straight-line
B. sum-of-the-years-digits
C. declining-balance
D. units-of-production
正确答案:————
11.[单选题]Themeasurementbasesexclude() (满分:)
A. Historicalcost
B. Currentcost
C. Saleprice
D. Presentvalue
正确答案:————
12.[单选题]Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror? (满分:)
A. netincomeisunderstated
B. netincomeisoverstated
C. costofmerchandisesoldisunderstated
D. merchandiseinventoryreportedonthebalancesheetisoverstated
正确答案:————
13.[单选题]Acharacteristicofafixedassetisthatitis（） (满分:)
A. intangible
B. usedintheoperationsofabusiness
C. heldforsaleintheordinarycourseofthebusiness
D. noneoftheabove
正确答案:————
14.[单选题]Theamountoftheoutstandingchecksisincludedonthebankreconciliationasa(n)（） (满分:)
A. deductionfromthebalanceperdepositor'srecords
B. additiontothebalanceperbankstatement
C. deductionfromthebalanceperbankstatement
D. additiontothebalanceperdepositor'srecords
正确答案:————
15.[单选题]Foraccountingpurposes,thebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis（） (满分:)
A. acorporation
B. aproprietorship
C. apartnership
D. alloftheabove
正确答案:————
16.[单选题]Notesmaybeissued（） (满分:)
A. whenassetsarepurchased
B. tocreditor'stotemporarilysatisfyanaccountpayablecreatedearlier
C. whenborrowingmoney
D. alloftheabove
正确答案:————
17.[单选题]Debtsowedbyabusinessarereferredtoas（） (满分:)
A. accountsreceivables
B. equities
C. owner’sequity
D. liabilities
正确答案:————
18.[单选题]Allofthefollowingbelowareneededforthecalculationofdepreciationexcept（） (满分:)
A. cost
B. residualvalue
C. estimatedlife
D. bookvalue
正确答案:————
19.[单选题]Thejournalentryacompanyusestorecordtheestimatedaccruedproductwarrantyliabilityis（） (满分:)
A. debitProductWarrantyExpense;creditProductWarrantyPayable
B. debitProductWarrantyPayable;creditCash
C. debitProductWarrantyExpense;creditCash
D. debitProductWarrantyPayable;creditProductWarrantyExpense
正确答案:————
20.[单选题]SinkingFundCashwouldbeclassifiedonthebalancesheetas（） (满分:)
A. acurrentasset
B. afixedasset
C. anintangibleasset
D. aninvestment
正确答案:————
三、判断题：
21.[判断题]Incomeisrecognizedwhenanincreaseinfuturebenefitsrelatedtoanincreaseinanassetofadecreaseofaliabilityhasarisenthatcanbemeasuredreliably. (满分:)
A. 错误
B. 正确
正确答案:————
22.[判断题]WhenusingtheFIFOinventorycostingmethod,themostrecentcostsareassignedtothecostofgoodssold. (满分:)
A. 错误
B. 正确
正确答案:————
23.[判断题]Ordinarily,acorporationowningasignificantportionofthevotingstockofanothercorporationaccountsfortheinvestmentusingtheequitymethod. (满分:)
A. 错误
B. 正确
正确答案:————
24.[判断题]Theeffectofasalesreturnandallowanceisareductioninsalesrevenueandadecreaseincashoraccountsreceivable. (满分:)
A. 错误
B. 正确
正确答案:————
25.[判断题]Ifbondsaresoldforadiscount,thecarryingvalueofthebondsisequaltothefacevaluelesstheunamortizeddiscount. (满分:)
A. 错误
B. 正确
正确答案:————
26.[判断题]Abusinessusingtheperpetualinventorysystem,withitsdetailedsubsidiaryrecords,doesnotneedtotakeaphysicalinventory. (满分:)
A. 错误
B. 正确
正确答案:————
27.[判断题]Duringinflationaryperiods,theuseoftheLIFOmethodofcostinginventorywillresultinagreateramountofnetincomethanwouldresultfromtheuseoftheFIFOmethod. (满分:)
A. 错误
B. 正确
正确答案:————
28.[判断题]Overallobjectiveoffinancialreportingistoprovidefinancialinformationusefultointernalusersinmakingeconomicdecisions. (满分:)
A. 错误
B. 正确
正确答案:————
29.[判断题]Bondsaresoldatfacevaluewhenthecontractrateisequaltothemarketrateofinterest. (满分:)
A. 错误
B. 正确
正确答案:————
30.[判断题]Allproperty,plant,andequipmentassetsaredepreciatedovertime. (满分:)
A. 错误
B. 正确
正确答案:————
31.[判断题]Theamortizationofapremiumonbondspayabledecreasesbondinterestexpense. (满分:)
A. 错误
B. 正确
正确答案:————
32.[判断题]Whenthemarketrateofinterestislessthanthecontractrateforabond,thebondwillsellforapremium. (满分:)
A. 错误
B. 正确
正确答案:————
33.[判断题]Duringdeflationaryperiods,theuseoftheLIFOmethodofcostinginventorywillresultinaloweramountofcurrentassetsthanwouldresultfromtheuseoftheFIFOmethod. (满分:)
A. 错误
B. 正确
正确答案:————
34.[判断题]Acorporationisabusinessthatislegallyseparateanddistinctfromitsowners. (满分:)
A. 错误
B. 正确
正确答案:————
35.[判断题]ThedifferencebetweenAccountsReceivableanditscontraassetaccountiscallednetrealizablevalue. (满分:)
A. 错误
B. 正确
正确答案:————
36.[判断题]Thestatementofcashflowsconsistsofanoperatingsection,anincomesection,andanequitysection. (满分:)
A. 错误
B. 正确
正确答案:————
37.[判断题]Primaryusersofaccountinginformationareaccountants. (满分:)
A. 错误
B. 正确
正确答案:————
38.[判断题]AllowanceforDoubtfulAccountsisaliabilityaccount. (满分:)
A. 错误
B. 正确
正确答案:————
39.[判断题]Thedeclining-balancemethodisanaccelerateddepreciationmethod. (满分:)
A. 错误
B. 正确
正确答案:————
40.[判断题]Thematchingconceptrequiresexpensesberecordedinthesameperiodthattherelatedrevenueisrecorded. (满分:)
A. 错误
B. 正确
正确答案:————
41.[判断题]Afixedassetimpairmentsoccurswhenthefairvalueofafixedassetfallsbelowitsbookvalueandisnotexpectedtorecover. (满分:)
A. 错误
B. 正确
正确答案:————
42.[判断题]Thenormalbalanceoftheaccumulateddepreciationaccountisdebit. (满分:)
A. 错误
B. 正确
正确答案:————
43.[判断题]Bondholdersarecreditorsoftheissuingcorporation. (满分:)
A. 错误
B. 正确
正确答案:————
44.[判断题]Forstronginternalcontrolsystemovercash,itisimportanttohavethedutiesrelatedtocashreceiptsandcashpaymentsdividedamongdifferentemployees. (满分:)
A. 错误
B. 正确
正确答案:————
45.[判断题]Revenueisearnedonlywhenmoneyisreceived. (满分:)
A. 错误
B. 正确
正确答案:————
46.[判断题]Intangibleassetsdifferfromproperty,plantandequipmentassetsinthattheylackphysicalsubstance. (满分:)
A. 错误
B. 正确
正确答案:————
47.[判断题]Ifthedebitportionofanadjustingentryistoanassetaccount,thenthecreditportionmustbetoaliabilityaccount. (满分:)
A. 错误
B. 正确
正确答案:————
48.[判断题]AccountingProcessisidentifying,measuring,recording,andcommunicatingeconomicinformationtopermitinformedjudgmentsanddecisionsbyusersofinformation. (满分:)
A. 错误
B. 正确
正确答案:————
49.[判断题]Whencommonstockisissuedinexchangeforland,thelandshouldberecordedintheaccountsattheparamountofthestockissued. (满分:)
A. 错误
B. 正确
正确答案:————
50.[判断题]Inpreparingbankreconciliation,theamountofdepositsintransitisdeductedfromthebalanceperbankstatement. (满分:)
A. 错误
B. 正确
正确答案:————
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