南开大学18春学期《会计专业英语》在线作业（随机）
【奥鹏】[南开大学]18春学期《会计专业英语》在线作业试卷总分100得分100南开大学在线作业为随机作业
第1题Debtsowedbyabusinessarereferredtoas（）
A、accountsreceivables
B、equities
C、owner’sequity
D、liabilities
正确答案
第2题Thedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasan
A、accountpayable
B、accountreceivable
C、asset
D、expensepayable
正确答案A
第3题Foraccountingpurposesthebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis（）
A、acorporation
B、aproprietorship
C、apartnership
D、alloftheabove
正确答案
第4题Cashequivalents（）
A、areillegalinsomecompany
B、willbeconvertedtocashwithintwoyears
C、willbeconvertedtocashwithin90days
D、willbeconvertedtocashwithin120days
正确答案C
第5题AccumulatedDepreciation()
A、isusedtoshowtheamountofcostexpirationofintangibles
B、isthesameasDepreciationExpense
C、isacontraassetaccount
D、isusedtoshowtheamountofcostexpirationofnaturalresources
正确答案C
第6题Thetwomostcommonspecializedfieldsofaccountinginpracticeare()
A、forensicaccountingandfinancialaccounting
B、managerialaccountingandfinancialaccounting
C、managerialaccountingandenvironmentalaccounting
D、financialaccountingandtaxaccountingsystems
正确答案B
第7题Themostwidelyuseddepreciationmethodis
A、straightline
B、sumoftheyearsdigits
C、decliningbalance
D、unitsofproduction
正确答案A
第8题Theamountoftheoutstandingchecksisincludedonthebankreconciliationasa(n)（）
A、deductionfromthebalanceperdepositorsrecords
B、additiontothebalanceperbankstatement
C、deductionfromthebalanceperbankstatement
D、additiontothebalanceperdepositorsrecords
正确答案C
第9题WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?
A、Contraassetcredit
B、Assetdebit
C、Assetcredit
D、Contraassetdebit
正确答案A
第10题Acharacteristicofafixedassetisthatitis（）
A、intangible
B、usedintheoperationsofabusiness
C、heldforsaleintheordinarycourseofthebusiness
D、noneoftheabove
正确答案B
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