南开20秋学期《会计专业英语》在线作业（题目随机）(2)
[南开大学]20秋学期（1709、1803、1809、1903、1909、2003、2009）《会计专业英语》在线作业试卷总分100得分100
南开作业QQ 515224986
答案来源www.openhelp100.com
第1题Theterm"inventory"indicates()
A、merchandiseheldforsaleinthenormalcourseofbusiness
B、materialsintheprocessofproductionorheldforproduction
C、supplies
D、bothAandB
正确答案B
第2题Theprimarypurposeofastocksplitisto
A、increasepaidincapital
B、reducethemarketpriceofthestockpershare
C、increasethemarketpriceofthestockpershare
D、increaseretainedearnings
正确答案
第3题Theabilityofabusinesstopayitsdebtsastheycomedueandtoearnareasonableamountofincomeisreferredtoas()
A、solvencyandleverage
B、solvencyandprofitability
C、solvencyandliquidity
D、solvencyandequity
正确答案
第4题Foraccountingpurposesthebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis()
A、acorporation
B、aproprietorship
C、apartnership
D、alloftheabove
正确答案
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 答案来源www.openhelp100.com
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D、premium
正确答案
第8题Debtsowedbyabusinessarereferredtoas
A、accountsreceivables
B、equities
C、ownersequity
D、liabilities
正确答案
第9题Acharacteristicofafixedassetisthatitis()
A、intangible
B、usedintheoperationsofabusiness
C、heldforsaleintheordinarycourseofthebusiness
D、noneoftheabove
正确答案
SinkingFundCashwouldbeclassifiedonthebalancesheetas
A、acurrentasset
B、afixedasset
C、anintangibleasset
D、aninvestment
正确答案
第11题Theincomestatementispreparedfrom()
A、theadjustedtrialbalance.
B、theincomestatementcolumnsoftheworksheet.
C、eithertheadjustedtrialbalanceortheincomestatementcolumnsoftheworksheet.
D、boththeadjustedtrialbalanceandtheincomestatementcolumnsoftheworksheet.
正确答案
Financialstatementsinwhichfinancialdatafortwoormorecompaniesarecombinedasasingleentityarecalled
A、conventionalstatements
B、consolidatedstatements
C、auditedstatements
D、constitutionalstatements
正确答案
第13题Theinterestratespecifiedinthebondindentureiscalledthe()
A、discountrate
B、contractrate
C、marketrate
D、effectiverate
正确答案
第14题Theexcessofissuepriceoverparofcommonstockistermeda(n)()
A、discount
B、income
C、deficit
D、premium
正确答案
Financialreportsareusedby（）
A、management
B、creditors
C、investors
D、alloftheabove
正确答案
第16题Thefinancialstatementthatpresentsasummaryoftherevenuesandexpensesofabusinessforaspecificperiodoftimesuchasamonthoryeariscalleda(n)
A、incomestatement
B、incomestatement
C、priorperiodstatement
D、statementofownersequity
正确答案
第17题Thefollowingareexamplesofexternalusersofaccountinginformationexcept
A、government
B、customers
C、creditors
D、alloftheabove
正确答案
第18题Thematchingconcept()
A、addressestherelationshipbetweenthejournalandthebalancesheet
B、determineswhetherthenormalbalanceofanaccountisadebitorcredit
C、requiresthatthedollaramountofdebitsequalthedollaramountofcreditsonatrialbalance
D、determinesthatexpensesrelatedtorevenuebereportedatthesametimetherevenueisreported
正确答案
第19题Usingaccrualaccountingexpensesarerecordedandreportedonly（）
A、whentheyareincurredwhetherornotcashispaid
B、whentheyareincurredandpaidatthesametime
C、iftheyarepaidbeforetheyareincurred
D、iftheyarepaidaftertheyareincurred
正确答案
Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificpricethebondsare()
A、convertiblebonds
B、unsecuredbonds
C、debenturebonds
D、callablebonds
正确答案
第21题Undertheequitymethodastockpurchaseisrecordedatitsoriginalcostandisnotadjustedtofairmarketvalueeachaccountingperiod.
T、对
F、错
第22题Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholdersequitysectionofthebalancesheet.
T、对
F、错
正确答案
第23题Forstronginternalcontrolsystemovercashitisimportanttohavethedutiesrelatedtocashreceiptsandcashpaymentsdividedamongdifferentemployees.
A、错误
B、正确
正确答案
第24题Journalizingistheprocessofenteringamountsintheledger.
T、对
F、错
正确答案F
Foracurrentliabilitytoexistthefollowingtwotestsmustbemet.Theliabilitymustbedueusuallywithinayearandmustbepaidoutofcurrentassets.
T、对
F、错
第26题Anexampleofanexternaluserofaccountinginformationisthegovernment.
T、对
F、错
第27题Thedecliningbalancemethodisanaccelerateddepreciationmethod.
T、对
F、错
第28题Revenueisearnedonlywhenmoneyisreceived.
A、错误
B、正确
正确答案F
第29题CapitalexpendituresarecoststhatarechargedtoStockholdersEquityaccounts.
T、对
F、错
正确答案
Whenthemarketrateofinterestislessthanthecontractrateforabondthebondwillsellforapremium.
A、错误
B、正确
第31题Whencommonstockisissuedinexchangeforlandthelandshouldberecordedintheaccountsattheparamountofthestockissued.
A、错误
B、正确
正确答案F
第32题AllowanceforDoubtfulAccountsisaliabilityaccount.
A、错误
B、正确
正确答案
第33题Abalancesheetisalistoftheassetsliabilitiesandownersequityofabusinessforaperiodoftime.
T、对
F、错
正确答案
第34题Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet.
A、错误
B、正确
正确答案
第35题Bondholdersclaimsontheassetsofthecorporationrankaheadofstockholders.
A、错误
B、正确
正确答案
第36题Theunitsofproductiondepreciationmethodmatchesexpensesagainstrevenuethebest.
T、对
F、错
第37题Thedeclarationofastockdividenddecreasesacorporationsstockholdersequityandincreasesitsliabilities.
T、对
F、错
正确答案
第38题Theorderoftheflowofaccountingdatais(1)recordintheledger(2)recordinthejournal(3)preparethefinancialstatements.
T、对
F、错
正确答案F
第39题Whenastockdividendisdeclareditbecomesaliability
T、对
F、错
正确答案
第40题SalesDiscountsisarevenueaccountwithacreditbalance.
T、对
F、错
正确答案
第41题Acorporationisabusinessthatislegallyseparateanddistinctfromitsowners.
T、对
F、错
正确答案
第42题Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholdersequitysectionofthebalancesheet.
A、错误
B、正确
正确答案
第43题Alargeretainedearningsaccountmeansthatthereiscashavailabletopaydividends.
T、对
F、错
正确答案F
第44题Thedoubleentryaccountingsystemrecordseachtransactiontwice.
A、错误
B、正确
正确答案
第45题Iftheproceedsfromthesaleofbondinvestmentsexceedsthecarryingamountofthebondsagainisrealized.
T、对
F、错
第46题Undertheaccrualbasisfortheaccountingperiodconceptrevenuesarereportedintheincomestatementintheperiodinwhichtheyareearned.
T、对
F、错
第47题TheaccountingequationcanbeexpressedasAssetsLiabilities=OwnersEquity.
T、对
F、错
正确答案
第48题Overallobjectiveoffinancialreportingistoprovidefinancialinformationusefultointernalusersinmakingeconomicdecisions.
A、错误
B、正确
正确答案
第49题Dividendsinarrearsareliabilitiesofthecorporation.
T、对
F、错
正确答案F
Incomeisrecognizedwhenanincreaseinfuturebenefitsrelatedtoanincreaseinanassetofadecreaseofaliabilityhasarisenthatcanbemeasuredreliably.
A、错误
B、正确
正确答案
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