南开大学20春学期《会计专业英语》在线作业1（随机）

在线作业答案

【奥鹏】[南开大学（本部）]20春学期（1709、1803、1809、1903、1909、2003）《会计专业英语》在线作业
试卷总分100得分100

南开大学
奥鹏作业联系QQ 515224986
第1题Cashequivalents()
A、areillegalinsomecompany
B、willbeconvertedtocashwithintwoyears
C、willbeconvertedtocashwithin90days
D、willbeconvertedtocashwithin120days
正确答案
第2题OnthebalancesheettheamountshownfortheAllowanceforDoubtfulAccountsisequaltothe()
A、Uncollectibleaccountsexpensefortheyear
B、totaloftheaccountsreceivableswrittenoffduringtheyear
C、totalestimateduncollectibleaccountsasoftheendoftheyear
D、sumofallaccountsthatarepastdue.
正确答案
第3题Theprimarypurposeofastocksplitisto()
A、increasepaidincapital
B、reducethemarketpriceofthestockpershare
C、increasethemarketpriceofthestockpershare
D、increaseretainedearnings
正确答案
第4题Theaccountingequationmaybeexpressedas（）
A、Assets=EquitiesLiabilities
B、Assets+Liabilities=OwnersEquity
C、Assets=RevenueslessLiabilities
D、AssetsLiabilities=OwnersEquity
正确答案
第5题Currentliabilitiesare（）
A、duebutnotreceivableformorethanoneyear
B、duebutnotpayableformorethanoneyear
C、dueandreceivablewithinoneyear
D、dueandpayablewithinoneyear
正确答案
第6题Howdoespayingaliabilityincashaffecttheaccountingequation?
A、assetsincreaseliabilitiesdecrease
B、assetsincreaseliabilitiesincrease
C、assetsdecreaseliabilitiesdecrease
D、liabilitiesdecreaseownersequityincreases
正确答案
第7题Merchandiseinventoryattheendoftheyearisoverstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
A、ownersequityisoverstated
B、costofmerchandisesoldisoverstated
C、grossprofitisunderstated
D、netincomeisunderstated
正确答案
第8题Allofthefollowingoccurwithadoubleentryaccountingsystemexcept
A、Theaccountingequationremainsinbalance.
B、Eachbusinesstransactionwillhaveonlytwoentries.
C、Everytransactionaffectsatleasttwoaccounts
D、Thesumofalldebitsisalwaysequaltothesumofallcreditsineachjournalentry.    奥鹏作业答案
联系QQ 515224986
正确答案
第9题OnthebalancesheettheamountshownfortheAllowanceforDoubtfulAccountsisequaltothe（）
A、Uncollectibleaccountsexpensefortheyear
B、totaloftheaccountsreceivableswrittenoffduringtheyear
C、totalestimateduncollectibleaccountsasoftheendoftheyear
D、sumofallaccountsthatarepastdue.
正确答案
第10题Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock.
A、resaletoemployees
B、bonustoemployees
C、forsupportingthemarketpriceofthestock
D、toincreasethesharesoutstanding
正确答案
第11题Financialreportsareusedby()
A、management
B、creditors
C、investors
D、alloftheabove
正确答案
第12题WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?
A、Contraassetcredit
B、Assetdebit
C、Assetcredit
D、Contraassetdebit
正确答案
第13题Debtsowedbyabusinessarereferredtoas（）
A、accountsreceivables
B、equities
C、owner’sequity
D、liabilities
正确答案
第14题Iftheallowancemethodofaccountingforuncollectiblereceivablesisusedwhatgeneralledgeraccountiscreditedtowriteoffacustomersaccountasuncollectible?
A、UncollectibleAccountsExpense
B、AccountsReceivable
C、AllowanceforDoubtfulAccounts
D、InterestExpense
正确答案
第15题Whichofthefollowingfinancialstatementsreportsinformationasofaspecificdate?
A、incomestatement
B、statementofownersequity
C、statementofcashflows
D、balancesheet
正确答案
第16题Currentliabilitiesare()
A、duebutnotreceivableformorethanoneyear
B、duebutnotpayableformorethanoneyear
C、dueandreceivablewithinoneyear
D、dueandpayablewithinoneyear
正确答案
第17题Thedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasan
A、accountpayable
B、accountreceivable
C、asset
D、expensepayable
正确答案
第18题Thepercentageanalysisofincreasesanddecreasesinindividualitemsincomparativefinancialstatementsiscalled()
A、verticalanalysis
B、solvencyanalysis
C、profitabilityanalysis
D、horizontalanalysis
正确答案
第19题Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
A、netincomeisunderstated
B、netincomeisoverstated
C、costofmerchandisesoldisunderstated
D、merchandiseinventoryreportedonthebalancesheetisoverstated
正确答案
第20题Whichofthefollowinggroupsareconsideredtobeinternalusersofaccountinginformation?
A、Employeesandcustomers
B、Customersandvendors
C、Employeesandmanagers
D、Governmentandbanks
正确答案
第21题Availableforsalesecuritiesaresecuritiesthatmanagementexpectstosellinthefuturebutarenotactivelytradedforprofit.
A、错误
B、正确
正确答案
第22题Thematchingconceptrequiresexpensesberecordedinthesameperiodthattherelatedrevenueisrecorded.
T、对
F、错
正确答案
第23题Evenwhenatrialbalanceisinbalancetheremaybeerrorsintheindividualaccounts.
T、对
F、错
正确答案
第24题Theorderoftheflowofaccountingdatais(1)recordintheledger(2)recordinthejournal(3)preparethefinancialstatements.
T、对
F、错
正确答案
第25题InestablishingapettycashfundacheckiswrittenfortheamountofthefundandisrecordedasadebittoAccountsPayableandacredittoPettyCash.
A、错误
B、正确
正确答案
第26题Solvencyanalysisfocusesontheabilityofabusinesstopayitscurrentandnoncurrentliabilities.
T、对
F、错
正确答案
第27题Everyadjustingentrywillaffectatleastoneincomestatementaccountandonebalancesheetaccount.
T、对
F、错
正确答案
第28题Purchasingsuppliesonaccountincreasesliabilitiesanddecreasesequity.
T、对
F、错
正确答案
第29题Solvencyanalysisfocusesontheabilityofabusinesstopayitscurrentandnoncurrentliabilities.
A、错误
B、正确
正确答案
第30题ThejournalentrytorecordthecostofwarrantyrepairsthatwereincurredduringthecurrentperiodbutrelatedtosalesmadeinprioryearsincludesadebittoWarrantyExpense.
T、对
F、错
正确答案
第31题Iftheliabilitiesowedbyabusinesstotal$500000thentheassetsalsototal$500000.
T、对
F、错
正确答案
第32题Ifbondsaresoldforadiscountthecarryingvalueofthebondsisequaltothefacevaluelesstheunamortizeddiscount.
A、错误
B、正确
正确答案
第33题Thematchingconceptrequiresexpensesberecordedinthesameperiodthattherelatedrevenueisrecorded.
A、错误
B、正确
正确答案
第34题Themainreasonthatthebankstatementcashbalanceandthedepositorscashbalancedonotinitiallybalanceisduetotimingdifferences.
A、错误
B、正确
正确答案
第35题Payinganaccountpayableincreasesliabilitiesanddecreasesassets
A、错误
B、正确
正确答案
第36题Forstronginternalcontrolsystemovercashitisimportanttohavethedutiesrelatedtocashreceiptsandcashpaymentsdividedamongdifferentemployees.
A、错误
B、正确
正确答案
第37题Bondholdersarecreditorsoftheissuingcorporation.
A、错误
B、正确
正确答案
第38题Evenwhenatrialbalanceisinbalancetheremaybeerrorsintheindividualaccounts.
A、错误
B、正确
正确答案
第39题Thestatementofcashflowsconsistsofanoperatingsectionanincomesectionandanequitysection.
T、对
F、错
正确答案
第40题Intangibleassetsdifferfrompropertyplantandequipmentassetsinthattheylackphysicalsubstance.
T、对
F、错
正确答案
第41题Theamortizationofapremiumonbondspayabledecreasesbondinterestexpense.
T、对
F、错
正确答案
第42题Thedoubleentryaccountingsystemrecordseachtransactiontwice.
A、错误
B、正确
正确答案
第43题Anincomestatementisasummaryoftherevenuesandexpensesofabusinessasofaspecificdate.
T、对
F、错
正确答案
第44题ThedifferencebetweenAccountsReceivableanditscontraassetaccountiscallednetrealizablevalue.
T、对
F、错
正确答案
第45题Primaryusersofaccountinginformationareaccountants.
T、对
F、错
正确答案
第46题Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet.
A、错误
B、正确
正确答案
第47题Dividendsinarrearsareliabilitiesofthecorporation.
A、错误
B、正确
正确答案
第48题Whenthemarketrateofinterestislessthanthecontractrateforabondthebondwillsellforapremium.
A、错误
B、正确
正确答案
第49题Foracurrentliabilitytoexistthefollowingtwotestsmustbemet.Theliabilitymustbedueusuallywithinayearandmustbepaidoutofcurrentassets.
A、错误
B、正确
正确答案
第50题Revenueisearnedonlywhenmoneyisreceived.
A、错误
B、正确
正确答案

南开大学
奥鹏作业联系QQ 515224986