南开18秋学期（1709、1803、1809）《会计专业英语》在线作业2（随机）题目
南开18秋学期（1709、1803、1809）《会计专业英语》在线作业2（100分）【奥鹏】[南开大学]18秋学期（1709、1803、1809）《会计专业英语》在线作业
南开作业答案
南开大学在线作业是随机作业，请
试卷总分100得分100
第1题Debtsowedbyabusinessarereferredtoas（）
A、accountsreceivables
B、equities
C、ownersequity
D、liabilities
第2题Howistreasurystockshownonthebalancesheet?
A、asanasset
B、asadecreaseinstockholdersequity
C、asanincreaseinstockholdersequity
D、treasurystockisnotshownonthebalancesheet
第3题WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?
A、Contraassetcredit
B、Assetdebit
C、Assetcredit
D、Contraassetdebit
第4题Notesmaybeissued（）
A、whenassetsarepurchased
B、tocreditorstotemporarilysatisfyanaccountpayablecreatedearlier
C、whenborrowingmoney
D、alloftheabove
第5题Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
A、netincomeisunderstated
B、netincomeisoverstated
C、costofmerchandisesoldisunderstated
D、merchandiseinventoryreportedonthebalancesheetisoverstated
第6题Thecostofaproductwarrantyshouldbeincludedasanexpenseinthe（）
A、periodthecashiscollectedforaproductsoldonaccount
B、futureperiodwhenthecostofrepairingtheproductispaid
C、periodofthesaleoftheproduct
D、futureperiodwhentheproductisrepairedorreplaced
第7题Expensesarereportedonthe（）
A、incomestatement 奥鹏作业答案
B、statementofownersequity
C、statementofcashflows
D、balancesheet
第8题Abankreconciliationshouldbepreparedperiodicallybecause（）
A、thedepositorsrecordsandthebanksrecordsareinagreement
B、thebankhasnotrecordedallofitstransactions
C、anydifferencesbetweenthedepositorsrecordsandthebanksrecordsshouldbedeterminedandanyerrorsmadebyeitherpartyshouldbe
第9题Theabilityofabusinesstopayitsdebtsastheycomedueandtoearnareasonableamountofincomeisreferredtoas（）
A、solvencyandleverage
B、solvencyandprofitability
C、solvencyandliquidity
D、solvencyandequity
第10题Theterm"inventory"indicates（）
A、merchandiseheldforsaleinthenormalcourseofbusiness
B、materialsintheprocessofproductionorheldforproduction
C、supplies
D、bothAandB
第11题Foraccountingpurposesthebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis（）
A、acorporation
B、aproprietorship
C、apartnership
D、alloftheabove
第12题Whichoftheitemsbelowisnotabusinessorganizationform?（）
A、entrepreneurship
B、proprietorship
C、partnership
D、corporation
第13题Themeasurementbasesexclude()
A、Historicalcost
B、Currentcost
C、Saleprice
D、Presentvalue
第14题Thejournalentryacompanyusestorecordtheestimatedaccruedproductwarrantyliabilityis（）
A、debitProductWarrantyExpensecreditProductWarrantyPayable
B、debitProductWarrantyPayablecreditCash
C、debitProductWarrantyExpensecreditCash
D、debitProductWarrantyPayablecreditProductWarrantyExpense
第15题Underwhichmethodofcostflowsistheinventoryassumedtobecomposedofthemostrecentcosts?
A、averagecost
B、lastinfirstout
C、firstinfirstout
D、weightedaverage
第16题Cashequivalents（）
A、areillegalinsomecompany
B、willbeconvertedtocashwithintwoyears
C、willbeconvertedtocashwithin90days
D、willbeconvertedtocashwithin120days
第17题Theinterestratespecifiedinthebondindentureiscalledthe（）
A、discountrate
B、contractrate
C、marketrate
D、effectiverate
第18题Thetwomostcommonspecializedfieldsofaccountinginpracticeare()
A、forensicaccountingandfinancialaccounting
B、managerialaccountingandfinancialaccounting
C、managerialaccountingandenvironmentalaccounting
D、financialaccountingandtaxaccountingsystems
第19题Financialreportsareusedby（）
A、management
B、creditors
C、investors
D、alloftheabove
第20题Theaccountingequationmaybeexpressedas（）
A、Assets=EquitiesLiabilities
B、Assets+Liabilities=OwnersEquity
C、Assets=RevenueslessLiabilities
D、AssetsLiabilities=OwnersEquity
第21题TreasuryStockislistedinthestockholdersequitysectiononthebalancesheet.
A、错误
B、正确
第22题Financialstatementsshouldbeunderstandabletoeveryone.
A、错误
B、正确
第23题Revenueisearnedonlywhenmoneyisreceived.
A、错误
B、正确
第24题Afixedassetimpairmentsoccurswhenthefairvalueofafixedassetfallsbelowitsbookvalueandisnotexpectedtorecover.
A、错误
B、正确
第25题Thepricesofbondsarequotedasapercentageofthebondsmarketvalue.
A、错误
B、正确
第26题Thedoubleentryaccountingsystemrecordseachtransactiontwice.
A、错误
B、正确
第27题Incomeisrecognizedwhenanincreaseinfuturebenefitsrelatedtoanincreaseinanassetofadecreaseofaliabilityhasarisenthatcanbemeasuredreliably.
A、错误
B、正确
第28题Abusinessusingtheperpetualinventorysystemwithitsdetailedsubsidiaryrecordsdoesnotneedtotakeaphysicalinventory.
A、错误
B、正确
第29题Thematchingconceptrequiresexpensesberecordedinthesameperiodthattherelatedrevenueisrecorded.
A、错误
B、正确
第30题Whencommonstockisissuedinexchangeforlandthelandshouldberecordedintheaccountsattheparamountofthestockissued.
A、错误
B、正确
第31题CapitalexpendituresarecoststhatarechargedtoStockholdersEquityaccounts.
A、错误
B、正确
第32题DuringinflationaryperiodstheuseoftheLIFOmethodofcostinginventorywillresultinagreateramountofnetincomethanwouldresultfromtheuseoftheFIFOmethod.
A、错误
B、正确
第33题Availableforsalesecuritiesaresecuritiesthatmanagementexpectstosellinthefuturebutarenotactivelytradedforprofit.
A、错误
B、正确
第34题Whenastockdividendisdeclareditbecomesaliability
A、错误
B、正确
第35题Acorporationisabusinessthatislegallyseparateanddistinctfromitsowners.
A、错误
B、正确
第36题Whenalargequantityofmerchandiseispurchasedareductionallowedonthesalepriceiscalledatradediscount.
A、错误
B、正确
第37题Horizontalanalysisisusedtocomparethefinancialstatementsofthesamecompanyfordifferentperiods.
A、错误
B、正确
第38题Thedeclarationandissuanceofastockdividenddoesnotaffectthetotalamountofacorporationsassetsliabilitiesorstockholdersequity.
A、错误
B、正确
第39题Ifendinginventoryfortheyearisunderstatednetincomefortheyearisoverstated.
A、错误
B、正确
第40题InestablishingapettycashfundacheckiswrittenfortheamountofthefundandisrecordedasadebittoAccountsPayableandacredittoPettyCash.
A、错误
B、正确
第41题Accountingisaservicethatprovidesmanydifferentuserswithfinancialinformationtomakeeconomicdecisions.
A、错误
B、正确
第42题Thecostofnewequipmentiscalledarevenueexpenditurebecauseitwillhelpgeneraterevenuesinthefuture.
A、错误
B、正确
第43题DuringdeflationaryperiodstheuseoftheLIFOmethodofcostinginventorywillresultinaloweramountofcurrentassetsthanwouldresultfromtheuseoftheFIFOmethod.
A、错误
B、正确
第44题Overallobjectiveoffinancialreportingistoprovidefinancialinformationusefultointernalusersinmakingeconomicdecisions.
A、错误
B、正确
第45题Solvencyanalysisfocusesontheabilityofabusinesstopayitscurrentandnoncurrentliabilities.
A、错误
B、正确
第46题Inpreparingbankreconciliationtheamountofdepositsintransitisdeductedfromthebalanceperbankstatement.
A、错误
B、正确
第47题Ifthebondholderhastherighttoexchangeabondforsharesofcommonstockthebondiscalledaconvertiblebond.
A、错误
B、正确
第48题Revenueaccountsareincreasedbycredits.
A、错误
B、正确
第49题Payinganaccountpayableincreasesliabilitiesanddecreasesassets
A、错误
B、正确
第50题Theaccrualbasisofaccountingrequiresrevenueberecordedwhencashisreceivedfromcustomers.
A、错误
B、正确
奥鹏答案
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