南开大学22春学期《会计专业英语》在线作业（活体识别）
22春学期（高起本1709、全层次18032103）《会计专业英语》在线作业试卷总分100得分100
南开大学2022春季学期在线作业需要面部识别才能进入答题界面
第1题Iftitletomerchandisepurchasespassestothebuyerwhenthegoodsareshippedfromthesellerthetermsare
A、n/30
B、FOBshippingpoint
C、FOBdestination
D、consigned
正确答案
第2题Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificpricethebondsare
A、convertiblebonds
B、unsecuredbonds
C、debenturebonds
D、callablebonds
正确答案
第3题Theliabilityforadividendisrecordedonwhichofthefollowingdates
A、thedateofrecord
B、thedateofpayment
C、thedateofannouncement
D、thedateofdeclaration
正确答案
第4题Notesmaybeissued
A、whenassetsarepurchased
B、tocreditorstotemporarilysatisfyanaccountpayablecreatedearlier
C、whenborrowingmoney
D、alloftheabove
正确答案
Thematchingconcept
A、addressestherelationshipbetweenthejournalandthebalancesheet
B、determineswhetherthenormalbalanceofanaccountisadebitorcredit
C、requiresthatthedollaramountofdebitsequalthedollaramountofcreditsonatrialbalance
D、determinesthatexpensesrelatedtorevenuebereportedatthesametimetherevenueisreported
正确答案
第6题MerchandiseinventoryattheendoftheyearwasunderstatedWhichofthefollowingstatementscorrectlystatestheeffectoftheerror
A、netincomeisunderstated
B、netincomeisoverstated
C、costofmerchandisesoldisunderstated
D、merchandiseinventoryreportedonthebalancesheetisoverstated
正确答案
第7题Cashequivalents
A、areillegalinsomecompany
B、willbeconvertedtocashwithintwoyears
C、willbeconvertedtocashwithin90days
D、willbeconvertedtocashwithin120days
正确答案
第8题Theinterestratespecifiedinthebondindentureiscalledthe
A、discountrate
B、contractrate
C、marketrate
D、effectiverate 奥鹏作业答案
正确答案
第9题Theterminventoryindicates
A、merchandiseheldforsaleinthenormalcourseofbusiness
B、materialsintheprocessofproductionorheldforproduction
C、supplies
D、bothAandB
正确答案
Theamountoftheoutstandingchecksisincludedonthebankreconciliationasan
A、deductionfromthebalanceperdepositorsrecords
B、additiontothebalanceperbankstatement
C、deductionfromthebalanceperbankstatement
D、additiontothebalanceperdepositorsrecords
正确答案
第11题Thejournalentryacompanyusestorecordtheestimatedaccruedproductwarrantyliabilityis
A、debitProductWarrantyExpensecreditProductWarrantyPayable
B、debitProductWarrantyPayablecreditCash
C、debitProductWarrantyExpensecreditCash
D、debitProductWarrantyPayablecreditProductWarrantyExpense
正确答案
Revenuesarereportedwhen
A、acontractissigned
B、acontractissigned
C、workisbegunonthejob
D、workiscompletedonthejob
正确答案
第13题Thetwomethodsofaccountingforinvestmentsinstockarethecostmethodandthe
A、straightlinemethod
B、equitymethod
C、liabilitymethod
D、interestmethod
正确答案
第14题Thecostofaproductwarrantyshouldbeincludedasanexpenseinthe
A、periodthecashiscollectedforaproductsoldonaccount
B、futureperiodwhenthecostofrepairingtheproductispaid
C、periodofthesaleoftheproduct
D、futureperiodwhentheproductisrepairedorreplaced
正确答案
LowCompanyowns40%ofthevotingstockofHighCorporationandusestheequitymethodinrecordingthisinvestmentHighCorporationreporteda10000netlossLowCorporationsentrywouldincludea
A、Debittotheinvestmentaccountfor$10000
B、Debittotheinvestmentaccountfor$4000
C、Credittotheinvestmentaccountfor$4000
D、Debittoalossaccountfor$4000
正确答案
第16题Allofthefollowingoccurwithadoubleentryaccountingsystemexcept
A、Theaccountingequationremainsinbalance.
B、Eachbusinesstransactionwillhaveonlytwoentries.
C、Everytransactionaffectsatleasttwoaccounts
D、Thesumofalldebitsisalwaysequaltothesumofallcreditsineachjournalentry.
正确答案
第17题Currentliabilitiesare
A、duebutnotreceivableformorethanoneyear
B、duebutnotpayableformorethanoneyear
C、dueandreceivablewithinoneyear
D、dueandpayablewithinoneyear
正确答案
第18题Currentliabilitiesare
A、duebutnotreceivableformorethanoneyear
B、duebutnotpayableformorethanoneyear
C、dueandreceivablewithinoneyear
D、dueandpayablewithinoneyear
正确答案
第19题Theamountoftheoutstandingchecksisincludedonthebankreconciliationasan
A、deductionfromthebalanceperdepositorsrecords
B、additiontothebalanceperbankstatement
C、deductionfromthebalanceperbankstatement
D、additiontothebalanceperdepositorsrecords
正确答案
Theinterestratespecifiedinthebondindentureiscalledthe
A、discountrate
B、contractrate
C、marketrate
D、effectiverate
正确答案
第21题Ifendinginventoryfortheyearisunderstatednetincomefortheyearisoverstated
A、错误
B、正确
正确答案
第22题DuringinflationaryperiodstheuseoftheLIFOmethodofcostinginventorywillresultinagreateramountofnetincomethanwouldresultfromtheuseoftheFIFOmethod
T、对
F、错
正确答案
第23题Bondsaresoldatfacevaluewhenthecontractrateisequaltothemarketrateofinterest
T、对
F、错
正确答案
第24题Horizontalanalysisisusedtocomparethefinancialstatementsofthesamecompanyfordifferentperiods
A、错误
B、正确
Allpropertyplantandequipmentassetsaredepreciatedovertime
T、对
F、错
正确答案F
第26题Abusinessusingtheperpetualinventorysystemwithitsdetailedsubsidiaryrecordsdoesnotneedtotakeaphysicalinventory
T、对
F、错
正确答案F
第27题Revenueisearnedonlywhenmoneyisreceived
A、错误
B、正确
正确答案F
第28题Thedecliningbalancemethodisanaccelerateddepreciationmethod
T、对
F、错
正确答案
第29题Everyadjustingentrywillaffectatleastoneincomestatementaccountandonebalancesheetaccount
T、对
F、错
Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholdersequitysectionofthebalancesheet
A、错误
B、正确
正确答案
第31题Dividendsinarrearsareliabilitiesofthecorporation
T、对
F、错
正确答案
第32题Undertheperpetualinventorysystemwhenasaleismadeboththesaleandcostofmerchandisesoldarerecorded
T、对
F、错
正确答案
第33题Accountingisaservicethatprovidesmanydifferentuserswithfinancialinformationtomakeeconomicdecisions
A、错误
B、正确
正确答案
第34题Thepricesofbondsarequotedasapercentageofthebondsmarketvalue
T、对
F、错
正确答案
第35题DuringdeflationaryperiodstheuseoftheLIFOmethodofcostinginventorywillresultinaloweramountofcurrentassetsthanwouldresultfromtheuseoftheFIFOmethod
T、对
F、错
正确答案
第36题Managerialaccountingisprimarilyconcernedwiththerecordingandreportingofeconomicdataandactivitiesofanentityforusebyownerscreditorsgovernmentalagenciesandthepublic
T、对
F、错
正确答案
第37题AccountingProcessisidentifyingmeasuringrecordingandcommunicatingeconomicinformationtopermitinformedjudgmentsanddecisionsbyusersofinformation
A、错误
B、正确
正确答案
第38题Revenueaccountsareincreasedbycredits
A、错误
B、正确
第39题Thebookvalueofafixedassetreportedonthebalancesheetrepresentsitsmarketvalueonthatdate
T、对
F、错
正确答案F
第40题Thepricesofbondsarequotedasapercentageofthebondsmarketvalue
A、错误
B、正确
正确答案
第41题Therelationshipofeachassetitemasapercentoftotalassetsisanexampleofverticalanalysis
T、对
F、错
正确答案
第42题Whenastockdividendisdeclareditbecomesaliability
A、错误
B、正确
正确答案
第43题Cashequivalentsareshortterminvestmentsthatwillbeconvertedtocashwithin120days
T、对
F、错
正确答案
第44题ThedifferencebetweenAccountsReceivableanditscontraassetaccountiscallednetrealizablevalue
T、对
F、错
正确答案
第45题Iftheliabilitiesowedbyabusinesstotal500000thentheassetsalsototal500000
T、对
F、错
正确答案F
第46题Availableforsalesecuritiesaresecuritiesthatmanagementexpectstosellinthefuturebutarenotactivelytradedforprofit
A、错误
B、正确
第47题Amortizationistheallocationprocessofwritingoffbondpremiumsanddiscountstointerestexpenseoverthelifeofthebondissue
T、对
F、错
第48题Consuminggoodsandservicesintheprocessofgeneratingrevenuesresultsinexpenses
A、错误
B、正确
正确答案
第49题Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholdersequitysectionofthebalancesheet
T、对
F、错
正确答案
Managerialaccountingisprimarilyconcernedwiththerecordingandreportingofeconomicdataandactivitiesofanentityforusebyownerscreditorsgovernmentalagenciesandthepublic
A、错误
B、正确
正确答案
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