南开大学20春学期《会计专业英语》在线作业（随机）
【奥鹏】[南开大学]20春学期（1709、1803、1809、1903、1909、2003）《会计专业英语》在线作业试卷总分100得分100
奥鹏在线作业
第1题Thetwomostcommonspecializedfieldsofaccountinginpracticeare()
A、forensicaccountingandfinancialaccounting
B、managerialaccountingandfinancialaccounting
C、managerialaccountingandenvironmentalaccounting
D、financialaccountingandtaxaccountingsystems
正确答案
第2题Cashequivalents（）
A、areillegalinsomecompany
B、willbeconvertedtocashwithintwoyears
C、willbeconvertedtocashwithin90days
D、willbeconvertedtocashwithin120days
正确答案
第3题Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock()
A、resaletoemployees
B、bonustoemployees
C、forsupportingthemarketpriceofthestock
D、toincreasethesharesoutstanding
正确答案
第4题Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock.
A、resaletoemployees
B、bonustoemployees
C、forsupportingthemarketpriceofthestock
D、toincreasethesharesoutstanding
正确答案
第5题Usingaperpetualinventorysystemtheentrytorecordthereturnfromacustomerofmerchandisesoldonaccountincludesa
A、credittoSalesReturnsandAllowances
B、debittoMerchandiseInventory
C、credittoMerchandiseInventory
D、debittoCostofMerchandiseSold
正确答案
第6题Themostwidelyuseddepreciationmethodis
A、straightline
B、sumoftheyearsdigits
C、decliningbalance
D、unitsofproduction
正确答案
第7题Thecostmethodofaccountingforstock()
A、recognizesdividendsasincome 奥鹏作业答案
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B、isonlyappropriateaspartofaconsolidation
C、requirestheinvestmentbeincreasedbythereportednetincomeoftheinvestee
D、requirestheinvestmentbedecreasedbythereportednetincomeoftheinvestee
正确答案
第8题Theterm"inventory"indicates()
A、merchandiseheldforsaleinthenormalcourseofbusiness
B、materialsintheprocessofproductionorheldforproduction
C、supplies
D、bothAandB
正确答案
第9题Theaccountingequationmaybeexpressedas（）
A、Assets=EquitiesLiabilities
B、Assets+Liabilities=OwnersEquity
C、Assets=RevenueslessLiabilities
D、AssetsLiabilities=OwnersEquity
正确答案
第10题OnthebalancesheettheamountshownfortheAllowanceforDoubtfulAccountsisequaltothe（）
A、Uncollectibleaccountsexpensefortheyear
B、totaloftheaccountsreceivableswrittenoffduringtheyear
C、totalestimateduncollectibleaccountsasoftheendoftheyear
D、sumofallaccountsthatarepastdue.
正确答案
第11题Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
A、netincomeisunderstated
B、netincomeisoverstated
C、costofmerchandisesoldisunderstated
D、merchandiseinventoryreportedonthebalancesheetisoverstated
正确答案
第12题Whichofthefollowinggroupsareconsideredtobeinternalusersofaccountinginformation?
A、Employeesandcustomers
B、Customersandvendors
C、Employeesandmanagers
D、Governmentandbanks
正确答案
第13题Cashequivalents()
A、areillegalinsomecompany
B、willbeconvertedtocashwithintwoyears
C、willbeconvertedtocashwithin90days
D、willbeconvertedtocashwithin120days
正确答案
第14题Thepercentageanalysisofincreasesanddecreasesinindividualitemsincomparativefinancialstatementsiscalled()
A、verticalanalysis
B、solvencyanalysis
C、profitabilityanalysis
D、horizontalanalysis
正确答案
第15题Ifthemakerofapromissorynotefailstopaythenoteontheduedatethenoteissaidtobe()
A、displaced
B、disallowed
C、dishonored
D、dishonored
正确答案
第16题Themethodofaccountingforinvestmentsinequitysecuritiesinwhichtheinvestorrecordsitsshareofperiodicnetincomeoftheinvesteeisthe()
A、costmethod
B、marketmethod
C、incomemethod
D、equitymethod
正确答案
第17题Abankreconciliationshouldbepreparedperiodicallybecause()
A、thedepositorsrecordsandthebanksrecordsareinagreement
B、thebankhasnotrecordedallofitstransactions
C、anydifferencesbetweenthedepositorsrecordsandthebanksrecordsshouldbedeterminedandanyerrorsmadebyeitherpartyshouldbediscoveredandcorrected
D、thebankmustmakesurethatitsrecordsarecorrect
正确答案
第18题Whichofthefollowingentriesrecordstheacquisitionofofficesuppliesonaccount?
A、OfficeSuppliesdebitCashcredit
B、CashdebitOfficeSuppliescredit
C、OfficeSuppliesdebitAccountsPayablecredit
D、AccountsReceivabledebitOfficeSuppliescredit
正确答案
第19题Theabilityofabusinesstopayitsdebtsastheycomedueandtoearnareasonableamountofincomeisreferredtoas（）
A、solvencyandleverage
B、solvencyandprofitability
C、solvencyandliquidity
D、solvencyandequity
正确答案
第20题LowCompanyowns40%ofthevotingstockofHighCorporationandusestheequitymethodinrecordingthisinvestment.HighCorporationreporteda$10000netloss.LowCorporationsentrywouldincludea()
A、Debittotheinvestmentaccountfor$10000
B、Debittotheinvestmentaccountfor$4000
C、Credittotheinvestmentaccountfor$4000
D、Debittoalossaccountfor$4000
正确答案
第21题Availableforsalesecuritiesaresecuritiesthatmanagementexpectstosellinthefuturebutarenotactivelytradedforprofit.
T、对
F、错
正确答案
第22题Therelationshipofeachassetitemasapercentoftotalassetsisanexampleofverticalanalysis.
T、对
F、错
正确答案
第23题Merchandisethatisreturnedtothevendorisreferredtoasasalesallowance.
T、对
F、错
正确答案
第24题Purchasingsuppliesonaccountincreasesliabilitiesanddecreasesequity.
T、对
F、错
正确答案
第25题CapitalexpendituresarecoststhatarechargedtoStockholdersEquityaccounts.
T、对
F、错
正确答案
第26题Ifendinginventoryfortheyearisoverstatedownersequityreportedonthebalancesheetattheendoftheyearisunderstated.
T、对
F、错
正确答案
第27题Merchandisingbusinessessellproductsthattheypurchasefromotherbusinessestocustomers.
A、错误
B、正确
正确答案
第28题Evenwhenatrialbalanceisinbalancetheremaybeerrorsintheindividualaccounts.
A、错误
B、正确
正确答案
第29题Thedayonwhichtheboardofdirectorsofthecorporationdistributesadividendiscalledthedeclarationdate.
T、对
F、错
正确答案
第30题Revenueisearnedonlywhenmoneyisreceived.
T、对
F、错
正确答案
第31题Theeffectofasalesreturnandallowanceisareductioninsalesrevenueandadecreaseincashoraccountsreceivable.
A、错误
B、正确
正确答案
第32题Payinganaccountpayableincreasesliabilitiesanddecreasesassets
A、错误
B、正确
正确答案
第33题Thetwomainsourcesofstockholdersequityareinvestmentscontributedbystockholdersandnetincomeretainedinthebusiness.
T、对
F、错
正确答案
第34题Whencommonstockisissuedinexchangeforlandthelandshouldberecordedintheaccountsattheparamountofthestockissued.
T、对
F、错
正确答案
第35题WhenusingtheFIFOinventorycostingmethodthemostrecentcostsareassignedtothecostofgoodssold.
T、对
F、错
正确答案
第36题TreasuryStockislistedinthestockholdersequitysectiononthebalancesheet.
A、错误
B、正确
正确答案
第37题Themainreasonthatthebankstatementcashbalanceandthedepositorscashbalancedonotinitiallybalanceisduetotimingdifferences.
T、对
F、错
正确答案
第38题Foracurrentliabilitytoexistthefollowingtwotestsmustbemet.Theliabilitymustbedueusuallywithinayearandmustbepaidoutofcurrentassets.
T、对
F、错
正确答案
第39题Ifthebondholderhastherighttoexchangeabondforsharesofcommonstockthebondiscalledaconvertiblebond.
A、错误
B、正确
正确答案
第40题Recognitionistheprocessofincorporatinginthebalancesheetorincomestatementanitemthatmeetthedefinitionofanelementandsatisfiestherecognitioncriteria.
A、错误
B、正确
正确答案
第41题SalesDiscountsisarevenueaccountwithacreditbalance.
A、错误
B、正确
正确答案
第42题Theunitsofproductiondepreciationmethodmatchesexpensesagainstrevenuethebest.
T、对
F、错
正确答案
第43题Iftheproceedsfromthesaleofbondinvestmentsexceedsthecarryingamountofthebondsagainisrealized.
T、对
F、错
正确答案
第44题Thematchingconceptrequiresexpensesberecordedinthesameperiodthattherelatedrevenueisrecorded.
T、对
F、错
正确答案
第45题Alargeretainedearningsaccountmeansthatthereiscashavailabletopaydividends.
T、对
F、错
正确答案
第46题Iftheliabilitiesowedbyabusinesstotal$500000thentheassetsalsototal$500000.
A、错误
B、正确
正确答案
第47题Theamortizationofapremiumonbondspayabledecreasesbondinterestexpense.
A、错误
B、正确
正确答案
第48题Accountingisaservicethatprovidesmanydifferentuserswithfinancialinformationtomakeeconomicdecisions.
A、错误
B、正确
正确答案
第49题Intangibleassetsdifferfrompropertyplantandequipmentassetsinthattheylackphysicalsubstance.
A、错误
B、正确
正确答案
第50题Thedeclarationandissuanceofastockdividenddoesnotaffectthetotalamountofacorporationsassetsliabilitiesorstockholdersequity.
T、对
F、错
正确答案
南开大学
奥鹏
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