南开大学《会计专业英语》19秋期末考核（面部识别＋一次...
南开大学《会计专业英语》19秋期末考核（面部识别＋一次提交）试卷总分100得分100
第1题Whichoftheitemsbelowisnotabusinessorganizationform?（）
A、entrepreneurship
B、proprietorship
C、partnership
D、corporation
正确答案
第2题Whichofthefollowinggroupsareconsideredtobeinternalusersofaccountinginformation?
A、Employeesandcustomers
B、Customersandvendors
C、Employeesandmanagers
D、Governmentandbanks
正确答案
第3题Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
A、netincomeisunderstated
B、netincomeisoverstated
C、costofmerchandisesoldisunderstated
D、merchandiseinventoryreportedonthebalancesheetisoverstated
正确答案
第4题Theinventorymethodthatassignsthemostrecentcoststocostofgoodsoldis
A、FIFO
B、LIFO
C、average
D、specificidentification
正确答案
第5题Thetwomostcommonspecializedfieldsofaccountinginpracticeare()
A、forensicaccountingandfinancialaccounting
B、managerialaccountingandfinancialaccounting
C、managerialaccountingandenvironmentalaccounting
D、financialaccountingandtaxaccountingsystems
正确答案
第6题Theinterestratespecifiedinthebondindentureiscalledthe()
A、discountrate
B、contractrate
C、marketrate
D、effectiverate
正确答案
第7题Theexcessofissuepriceoverparofcommonstockistermeda(n)()
A、discount
B、income
C、deficit
D、premium
正确答案
第8题Theincomestatementispreparedfrom()
A、theadjustedtrialbalance.
B、theincomestatementcolumnsoftheworksheet.
C、eithertheadjustedtrialbalanceortheincomestatementcolumnsoftheworksheet.
D、boththeadjustedtrialbalanceandtheincomestatementcolumnsoftheworksheet.
正确答案
第9题Thepriceatwhichastockcanbesolddependsuponanumberoffactors.Whichstatementbelowisnotoneofthosefactors?()
A、thefinancialconditionearningsrecordanddividendrecordofthecorporation
B、investorexpectationsofthecorporationsearningpower
C、howhightheparvalue
D、generalbusinessandeconomicconditionsandprospects
正确答案
第10题Whichofthefollowingmeasuresacompanysabilitytopayitscurrentliabilities?
A、earningspershare
B、inventoryturnover
C、currentratio
D、numberoftimesinterestchargesearned
正确答案
第11题Duringaperiodoffallingpriceswhichofthefollowinginventorymethodsgenerallyresultsinthelowestbalancesheetamountforinventory.()
A、averagemethod
B、LIFOmethod
C、FIFOmethod
D、cannottellwithoutmoreinformation
正确答案
第12题Foraccountingpurposesthebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis（）
A、acorporation
B、aproprietorship
C、apartnership
D、alloftheabove
正确答案
第13题Thejournalentryacompanyusestorecordtheestimatedaccruedproductwarrantyliabilityis()
A、debitProductWarrantyExpensecreditProductWarrantyPayable
B、debitProductWarrantyPayablecreditCash
C、debitProductWarrantyExpensecreditCash
D、debitProductWarrantyPayablecreditProductWarrantyExpense
正确答案
第14题Abankreconciliationshouldbepreparedperiodicallybecause（）
A、thedepositorsrecordsandthebanksrecordsareinagreement
B、thebankhasnotrecordedallofitstransactions
C、anydifferencesbetweenthedepositorsrecordsandthebanksrecordsshouldbedeterminedandanyerrorsmadebyeitherpartyshouldbe
正确答案
第15题WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?
A、Contraassetcredit
B、Assetdebit
C、Assetcredit
D、Contraassetdebit
正确答案
第16题Whichofthefollowingshouldbeconsideredcashbyanaccountant?
A、coins
B、bankcheckingaccounts
C、postagestamps
D、Pettycashfunds
E、IOU（Ioweyou)
正确答案BD
第17题Theprimarypurposeofastocksplitinclude()
A、increasepaidincapital
B、reducethemarketpriceofthestockpershare
C、reduceearningspershare
D、toincreasethenumberofsharesoutstanding
E、increasethemarketactivityoftheshares
正确答案CDE
第18题Thefollowingitemsbelowwouldaffecttheinvestorsincomefortheperiodtheyare()
A、interestreceivedonatemporaryinvestmentinbonds
B、dividendsreceivedonalongterminvestmentinstockwheretheinvestorowns10%oftheinvesteesstock
C、dividendsreceivedonalongterminvestmentinstockwheretheinvestorowns30%oftheinvesteesstock
D、interestreceivedonalongterminvestmentinbonds
E、theperiodicnetincomeoftheinvesteeunderthecostmethod
正确答案BD
第19题Thetwomethodsofaccountingforinvestmentsinstockare()
A、straightlinemethod
B、equitymethod
C、liabilitymethod
D、interestmethod
E、thecostmethod
正确答案E
第20题Currentassetsinclude()
A、intangibleassets
B、cash
C、receivables
D、shortterminvestments
E、inventories
F、propertyplantandequipment
正确答案CD
第21题Allofthefollowingbelowareneededforthecalculationofdepreciation()
A、farevalue
B、cost
C、salesprice
D、residualvalue
E、estimatedlife
正确答案DE
第22题Theprimaryadvantagesofacorporationinclude()
A、separatelegalentity
B、limitedliability
C、easeofownershiptransfer
D、continuityoflife
E、easeofcapitalaccumulation
正确答案BCDE
第23题Currentliabilitiesinclude()
A、accountspayable
B、shorttermnotespayable
C、wagespayable
D、taxespayable
E、bondspayable
正确答案BCD
第24题Whichofthefollowinggroupsofaccountshaveanormalcreditbalance?
A、assetsexpenses
B、revenuescapital
C、capitalliabilities
D、liabilitiesexpenses
E、assetsrevenues
正确答案C
第25题Whichoftheitemsbelowarebusinessorganizationform?()
A、entrepreneurship
B、proprietorship
C、partnership
D、corporation
E、owners
正确答案CD
第26题Whenalargequantityofmerchandiseispurchasedareductionallowedonthesalepriceiscalledatradediscount.
A、错误
B、正确
正确答案
第27题Thepricesofbondsarequotedasapercentageofthebondsmarketvalue.
A、错误
B、正确
正确答案
第28题Dividendsinarrearsareliabilitiesofthecorporation.
T、对
F、错
正确答案F
第29题Acorporationisabusinessthatislegallyseparateanddistinctfromitsowners.
A、错误
B、正确
正确答案
第30题Recognitionistheprocessofincorporatinginthebalancesheetorincomestatementanitemthatmeetthedefinitionofanelementandsatisfiestherecognitioncriteria.
A、错误
B、正确
正确答案
第31题WhenusingtheFIFOinventorycostingmethodthemostrecentcostsareassignedtothecostofgoodssold.
T、对
F、错
正确答案F
第32题DuringinflationaryperiodstheuseoftheLIFOmethodofcostinginventorywillresultinagreateramountofnetincomethanwouldresultfromtheuseoftheFIFOmethod.
T、对
F、错
正确答案F
第33题Ordinarilyacorporationowningasignificantportionofthevotingstockofanothercorporationaccountsfortheinvestmentusingtheequitymethod.
A、错误
B、正确
正确答案
第34题Thematchingconceptrequiresexpensesberecordedinthesameperiodthattherelatedrevenueisrecorded.
T、对
F、错
正确答案T
第35题Liabilityaccountsareincreasedbydebits.
T、对
F、错
正确答案F
第36题英译汉（1）DoubleDecliningBalanceMethod（2）Intangibleassets
正确答案
第37题汉译英：（1）股票股利（2）银行余额调节表
正确答案
第38题英译汉（3）Accountingequation（4）AvailableforSaleSecurities
正确答案
第39题汉译英：（3）现金流量表（4）公允价值
正确答案
第40题汉译英：（5）应计制会计（6）纵向分析
正确答案
第41题英译汉（5）Doubleentrysystem（6）QuickRatio
正确答案
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