【南开】18秋学期（1709、1803、1809）《会计专业英语》在线作业（随机）
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】
一、单选题：
1. Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificprice,thebondsare
A. convertiblebonds
B. unsecuredbonds
C. debenturebonds
D. callablebonds
正确答案:——D——
2. Thecostofaproductwarrantyshouldbeincludedasanexpenseinthe（）
A. periodthecashiscollectedforaproductsoldonaccount
B. futureperiodwhenthecostofrepairingtheproductispaid
C. periodofthesaleoftheproduct
D. futureperiodwhentheproductisrepairedorreplaced
正确答案:——C——
3. Cashdividendsareusuallynotpaidonwhichofthefollowing?
A. classBcommonstock
B. preferredstock
C. treasurystock
D. classAcommonstock
正确答案:——C——
4. AccumulatedDepreciation()
A. isusedtoshowtheamountofcostexpirationofintangibles
B. isthesameasDepreciationExpense
C. isacontraassetaccount
D. isusedtoshowtheamountofcostexpirationofnaturalresources
正确答案:————
5. Thetwomethodsofaccountingforinvestmentsinstockarethecostmethodandthe（）
A. straight-linemethod
B. equitymethod
C. liabilitymethod
D. interestmethod 奥鹏作业答案
正确答案:————
6. Theinterestratespecifiedinthebondindentureiscalledthe（）
A. discountrate
B. contractrate
C. marketrate
D. effectiverate
正确答案:————
7. Theprimarypurposeofastocksplitisto（）
A. increasepaid-incapital
B. reducethemarketpriceofthestockpershare
C. increasethemarketpriceofthestockpershare
D. increaseretainedearnings
正确答案:————
8. Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe（）
A. Uncollectibleaccountsexpensefortheyear
B. totaloftheaccountsreceivableswritten-offduringtheyear
C. totalestimateduncollectibleaccountsasoftheendoftheyear
D. sumofallaccountsthatarepastdue.
正确答案:————
9. Expensesarereportedonthe（）
A. incomestatement
B. statementofowner'sequity
C. statementofcashflows
D. balancesheet
正确答案:————
10. Theamountoftheoutstandingchecksisincludedonthebankreconciliationasa(n)（）
A. deductionfromthebalanceperdepositor'srecords
B. additiontothebalanceperbankstatement
C. deductionfromthebalanceperbankstatement
D. additiontothebalanceperdepositor'srecords
正确答案:————
11. Currentliabilitiesare（）
A. due,butnotreceivableformorethanoneyear
B. due,butnotpayableformorethanoneyear
C. dueandreceivablewithinoneyear
D. dueandpayablewithinoneyear
正确答案:————
12. Theliabilityforadividendisrecordedonwhichofthefollowingdates?
A. thedateofrecord
B. thedateofpayment
C. thedateofannouncement
D. thedateofdeclaration
正确答案:————
13. Characteristicsofacorporationinclude（）
A. shareholderswhoaremutualagents
B. directmanagementbytheshareholders(owners)
C. itsinabilitytoownproperty
D. shareholderswhohavelimitedliability
正确答案:————
14. Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock.
A. resaletoemployees
B. bonustoemployees
C. forsupportingthemarketpriceofthestock
D. toincreasethesharesoutstanding
正确答案:————
15. Financialreportsareusedby（）
A. management
B. creditors
C. investors
D. alloftheabove
正确答案:————
16. Usingaccrualaccounting,expensesarerecordedandreportedonly（）
A. whentheyareincurred,whetherornotcashispaid
B. whentheyareincurredandpaidatthesametime
C. iftheyarepaidbeforetheyareincurred
D. iftheyarepaidaftertheyareincurred
正确答案:————
17. Acharacteristicofafixedassetisthatitis（）
A. intangible
B. usedintheoperationsofabusiness
C. heldforsaleintheordinarycourseofthebusiness
D. noneoftheabove
正确答案:————
18. Revenueshouldberecognizedwhen（）
A. cashisreceived
B. theserviceisperformed
C. thecustomerplacesanorder
D. thecustomerchargesanorder
正确答案:————
19. Whichofthefollowingshouldnotbeconsideredcashbyanaccountant?
A. coins
B. bankcheckingaccounts
C. postagestamps
D. Pettycashfunds
正确答案:————
20. Themostwidelyuseddepreciationmethodis
A. straight-line
B. sum-of-the-years-digits
C. declining-balance
D. units-of-production
正确答案:————
三、判断题：
21. Theamortizationofapremiumonbondspayabledecreasesbondinterestexpense.
A. 错误
B. 正确
正确答案:————
22. Bondsaresoldatfacevaluewhenthecontractrateisequaltothemarketrateofinterest.
A. 错误
B. 正确
正确答案:————
23. Ifafirmhasaquickratioof1,thesubsequentpaymentofanaccountpayablewillcausetheratiotoincrease.
A. 错误
B. 正确
正确答案:————
24. Allproperty,plant,andequipmentassetsaredepreciatedovertime.
A. 错误
B. 正确
正确答案:————
25. Dividendsinarrearsareliabilitiesofthecorporation.
A. 错误
B. 正确
正确答案:————
26. Thecostofnewequipmentiscalledarevenueexpenditurebecauseitwillhelpgeneraterevenuesinthefuture.
A. 错误
B. 正确
正确答案:————
27. Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholder'sequitysectionofthebalancesheet.
A. 错误
B. 正确
正确答案:————
28. Accountingisaservicethatprovidesmanydifferentuserswithfinancialinformationtomakeeconomicdecisions.
A. 错误
B. 正确
正确答案:————
29. Duringinflationaryperiods,theuseoftheLIFOmethodofcostinginventorywillresultinagreateramountofnetincomethanwouldresultfromtheuseoftheFIFOmethod.
A. 错误
B. 正确
正确答案:————
30. WhenusingtheFIFOinventorycostingmethod,themostrecentcostsareassignedtothecostofgoodssold.
A. 错误
B. 正确
正确答案:————
31. Theallowancefordoubtfulaccountsissimilartoaccumulateddepreciationinthattheaccountrepresentsthetotalofallaccountswritten-offsincethebeginningyear.
A. 错误
B. 正确
正确答案:————
32. Whencommonstockisissuedinexchangeforland,thelandshouldberecordedintheaccountsattheparamountofthestockissued.
A. 错误
B. 正确
正确答案:————
33. Prepaidexpensesareanexampleofanexpense.
A. 错误
B. 正确
正确答案:————
34. Temporaryinvestmentsarereportedonthebalancesheetatcost.
A. 错误
B. 正确
正确答案:————
35. Thedeclarationandissuanceofastockdividenddoesnotaffectthetotalamountofacorporation'sassets,liabilities,orstockholders'equity.
A. 错误
B. 正确
正确答案:————
36. AllowanceforDoubtfulAccountsisaliabilityaccount.
A. 错误
B. 正确
正确答案:————
37. Foracurrentliabilitytoexist,thefollowingtwotestsmustbemet.Theliabilitymustbedueusuallywithinayearandmustbepaidoutofcurrentassets.
A. 错误
B. 正确
正确答案:————
38. Informationismaterialifitsomissionormisstatementcouldinfluencetheeconomicdecisionsofusers.
A. 错误
B. 正确
正确答案:————
39. Evenwhenatrialbalanceisinbalance,theremaybeerrorsintheindividualaccounts.
A. 错误
B. 正确
正确答案:————
40. Bondholdersarecreditorsoftheissuingcorporation.
A. 错误
B. 正确
正确答案:————
41. Incomeisrecognizedwhenanincreaseinfuturebenefitsrelatedtoanincreaseinanassetofadecreaseofaliabilityhasarisenthatcanbemeasuredreliably.
A. 错误
B. 正确
正确答案:————
42. Anincomestatementisasummaryoftherevenuesandexpensesofabusinessasofaspecificdate.
A. 错误
B. 正确
正确答案:————
43. Thestatementofcashflowsconsistsofanoperatingsection,anincomesection,andanequitysection.
A. 错误
B. 正确
正确答案:————
44. Whenoldequipmentistradedinforanewequipment,thedifferencebetweenthelistpriceandthetradeinallowanceiscalledboot.
A. 错误
B. 正确
正确答案:————
45. Recognitionistheprocessofincorporatinginthebalancesheetorincomestatementanitemthatmeetthedefinitionofanelementandsatisfiestherecognitioncriteria.
A. 错误
B. 正确
正确答案:————
46. Primaryusersofaccountinginformationareaccountants.
A. 错误
B. 正确
正确答案:————
47. Thepricesofbondsarequotedasapercentageofthebonds'marketvalue.
A. 错误
B. 正确
正确答案:————
48. ThedifferencebetweenAccountsReceivableanditscontraassetaccountiscallednetrealizablevalue.
A. 错误
B. 正确
正确答案:————
49. Revenueaccountsareincreasedbycredits.
A. 错误
B. 正确
正确答案:————
50. Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet.
A. 错误
B. 正确
正确答案:————
【南开大学在线作业是随机作业】
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