南开18春《会计专业英语》在线作业参考
18春学期《会计专业英语》在线作业一、单选题：
1.（单选题）Theterm\inventory\indicates（） (满分:)
Amerchandiseheldforsaleinthenormalcourseofbusiness
Bmaterialsintheprocessofproductionorheldforproduction
Csupplies
DbothAandB
正确答案:——D——
2.（单选题）Thedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasan (满分:)
Aaccountpayable
Baccountreceivable
Casset
Dexpensepayable
正确答案:——A——
3.（单选题）Currentliabilitiesare（） (满分:)
Adue,butnotreceivableformorethanoneyear
Bdue,butnotpayableformorethanoneyear
Cdueandreceivablewithinoneyear
Ddueandpayablewithinoneyear
正确答案:——D——
4.（单选题）Themeasurementbasesexclude() (满分:)
AHistoricalcost
BCurrentcost
CSaleprice
DPresentvalue
正确答案:————
5.（单选题）Revenueshouldberecognizedwhen（） (满分:)
Acashisreceived
Btheserviceisperformed
Cthecustomerplacesanorder
Dthecustomerchargesanorder
正确答案:————
6.（单选题）Cashdividendsareusuallynotpaidonwhichofthefollowing? (满分:)
AclassBcommonstock
Bpreferredstock
Ctreasurystock
DclassAcommonstock
正确答案:————
7.（单选题）Stockholders'equity（） (满分:)
Aisusuallyequaltocashonhand
Bincludespaid-incapitalandliabilities
Cincludesretainedearningsandpaid-incapital
Disshownontheincomestatement
正确答案:————
8.（单选题）Characteristicsofacorporationinclude（） (满分:)
Ashareholderswhoaremutualagents
Bdirectmanagementbytheshareholders(owners)
Citsinabilitytoownproperty
Dshareholderswhohavelimitedliability
正确答案:————
9.（单选题）Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto() (满分:)
Asuppliesexpense
Bcostofmerchandisesold
Cmerchandiseinventory
Dsales
正确答案:————
10.（单选题）Cashinvestmentsmadebytheownertothebusinessarereportedonthestatementofcashflowsinthe (满分:)
Afinancingactivitiessection
Binvestingactivitiessection
Coperatingactivitiessection
Dsupplementalstatement
正确答案:————
11.（单选题）Theprimarypurposeofastocksplitisto（） (满分:)
Aincreasepaid-incapital
Breducethemarketpriceofthestockpershare
Cincreasethemarketpriceofthestockpershare
Dincreaseretainedearnings
正确答案:————
12.（单选题）Theexcessofissuepriceoverparofcommonstockistermeda(n)（） (满分:)
Adiscount
Bincome
Cdeficit
Dpremium
正确答案:————
13.（单选题）Allofthefollowingbelowareneededforthecalculationofdepreciationexcept（） (满分:)
Acost
Bresidualvalue
Cestimatedlife
Dbookvalue
正确答案:————
14.（单选题）Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe（） (满分:)
AUncollectibleaccountsexpensefortheyear
Btotaloftheaccountsreceivableswritten-offduringtheyear
Ctotalestimateduncollectibleaccountsasoftheendoftheyear
Dsumofallaccountsthatarepastdue.
正确答案:————
15.（单选题）Expensesarereportedonthe（） (满分:)
Aincomestatement
Bstatementofowner'sequity
Cstatementofcashflows
Dbalancesheet
正确答案:————
16.（单选题）Underwhichmethodofcostflowsistheinventoryassumedtobecomposedofthemostrecentcosts? (满分:)
Aaveragecost
Blast-in,first-out
Cfirst-in,first-out
Dweightedaverage
正确答案:————
17.（单选题）Acapitalexpenditureresultsinadebitto（） (满分:)
Aanexpenseaccount
Bacapitalaccount
Caliabilityaccount
Danassetaccount
正确答案:————
18.（单选题）Intheaccountingcycle,thelaststepis（） (满分:)
Apreparingthefinancialstatements
Bjournalizingandpostingtheadjustingentries
Cpreparingapost-closingtrialbalance
Djournalizingandpostingtheclosingentries
正确答案:————
19.（单选题）Financialreportsareusedby（） (满分:)
Amanagement
Bcreditors
Cinvestors
Dalloftheabove
正确答案:————
20.（单选题）Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror? (满分:)
Anetincomeisunderstated
Bnetincomeisoverstated
Ccostofmerchandisesoldisunderstated
Dmerchandiseinventoryreportedonthebalancesheetisoverstated
正确答案:————
三、判断题：
21.（判断题）Theamortizationofapremiumonbondspayabledecreasesbondinterestexpense. (满分:)
A错误
B正确
正确答案:————
22.（判断题）Bondsaresoldatfacevaluewhenthecontractrateisequaltothemarketrateofinterest. (满分:)
A错误
B正确
正确答案:————
23.（判断题）Acorporationisabusinessthatislegallyseparateanddistinctfromitsowners. (满分:)
A错误
B正确
正确答案:————
24.（判断题）TreasuryStockislistedinthestockholders'equitysectiononthebalancesheet. (满分:)
A错误
B正确
正确答案:————
25.（判断题）Duringdeflationaryperiods,theuseoftheLIFOmethodofcostinginventorywillresultinaloweramountofcurrentassetsthanwouldresultfromtheuseoftheFIFOmethod. (满分:)
A错误
B正确
正确答案:————
26.（判断题）Theincreasesideofallaccountsisthenormalbalance. (满分:)
A错误
B正确
正确答案:————
27.（判断题）Temporaryinvestmentsarereportedonthebalancesheetatcost. (满分:)
A错误
B正确
正确答案:————
28.（判断题）AllowanceforDoubtfulAccountsisaliabilityaccount. (满分:)
A错误
B正确
正确答案:————
29.（判断题）Ifbondsaresoldforadiscount,thecarryingvalueofthebondsisequaltothefacevaluelesstheunamortizeddiscount. (满分:)
A错误
B正确
正确答案:————
30.（判断题）Theaccrualbasisofaccountingrequiresrevenueberecordedwhencashisreceivedfromcustomers. (满分:)
A错误
B正确
正确答案:————
31.（判断题）Abusinessusingtheperpetualinventorysystem,withitsdetailedsubsidiaryrecords,doesnotneedtotakeaphysicalinventory. (满分:)
A错误
B正确
正确答案:————
32.（判断题）Revenueisearnedonlywhenmoneyisreceived. (满分:)
A错误
B正确
正确答案:————
33.（判断题）Ordinarily,acorporationowningasignificantportionofthevotingstockofanothercorporationaccountsfortheinvestmentusingtheequitymethod. (满分:)
A错误
B正确
正确答案:————
34.（判断题）ThedifferencebetweenAccountsReceivableanditscontraassetaccountiscallednetrealizablevalue. (满分:)
A错误
B正确
正确答案:————
35.（判断题）Anydifferencebetweenthefairmarketvaluesofthesecuritiesandtheircostisarealizedgainorloss. (满分:)
A错误
B正确
正确答案:————
36.（判断题）Thebookvalueofafixedassetreportedonthebalancesheetrepresentsitsmarketvalueonthatdate. (满分:)
A错误
B正确
正确答案:————
37.（判断题）Thenormalbalanceoftheaccumulateddepreciationaccountisdebit. (满分:)
A错误
B正确
正确答案:————
38.（判断题）Primaryusersofaccountinginformationareaccountants. (满分:)
A错误
B正确
正确答案:————
39.（判断题）Financialstatementsshouldbeunderstandabletoeveryone. (满分:)
A错误
B正确
正确答案:————
40.（判断题）Ifthedebitportionofanadjustingentryistoanassetaccount,thenthecreditportionmustbetoaliabilityaccount. (满分:)
A错误
B正确
正确答案:————
41.（判断题）Ifthebondholderhastherighttoexchangeabondforsharesofcommonstock,thebondiscalledaconvertiblebond. (满分:)
A错误
B正确
正确答案:————
42.（判断题）Ifafirmhasaquickratioof1,thesubsequentpaymentofanaccountpayablewillcausetheratiotoincrease. (满分:)
A错误
B正确
正确答案:————
43.（判断题）WhenusingtheFIFOinventorycostingmethod,themostrecentcostsareassignedtothecostofgoodssold. (满分:)
A错误
B正确
正确答案:————
44.（判断题）Inpreparingbankreconciliation,theamountofdepositsintransitisdeductedfromthebalanceperbankstatement. (满分:)
A错误
B正确
正确答案:————
45.（判断题）Overallobjectiveoffinancialreportingistoprovidefinancialinformationusefultointernalusersinmakingeconomicdecisions. (满分:)
A错误
B正确
正确答案:————
46.（判断题）Foracurrentliabilitytoexist,thefollowingtwotestsmustbemet.Theliabilitymustbedueusuallywithinayearandmustbepaidoutofcurrentassets. (满分:)
A错误
B正确
正确答案:————
47.（判断题）Thedayonwhichtheboardofdirectorsofthecorporationdistributesadividendiscalledthedeclarationdate. (满分:)
A错误
B正确
正确答案:————
48.（判断题）Incomeisrecognizedwhenanincreaseinfuturebenefitsrelatedtoanincreaseinanassetofadecreaseofaliabilityhasarisenthatcanbemeasuredreliably. (满分:)
A错误
B正确
正确答案:————
49.（判断题）Afixedassetimpairmentsoccurswhenthefairvalueofafixedassetfallsbelowitsbookvalueandisnotexpectedtorecover. (满分:)
A错误
B正确
正确答案:————
50.（判断题）Bondholdersarecreditorsoftheissuingcorporation. (满分:)
A错误
B正确
正确答案:————
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