南开21春学期《会计专业英语》在线作业（随机题目）

欧阳老师

21春学期（1709、1803、1809、1903、1909、2003、2009、2103）《会计专业英语》在线作业
试卷总分100得分100
南开作业答案
第1题Acapitalexpenditureresultsinadebitto()
A、anexpenseaccount
B、acapitalaccount
C、aliabilityaccount
D、anassetaccount
正确答案
第2题Whichofthefollowingisnotincludedinthecomputationofthequickratio?
A、inventory
B、marketablesecurities
C、accountsreceivable
D、cash
正确答案
第3题Themostwidelyuseddepreciationmethodis
A、straightline
B、sumoftheyearsdigits
C、decliningbalance
D、unitsofproduction
正确答案
第4题Whichofthefollowingentriesrecordstheacquisitionofofficesuppliesonaccount?
A、OfficeSuppliesdebitCashcredit
B、CashdebitOfficeSuppliescredit
C、OfficeSuppliesdebitAccountsPayablecredit
D、AccountsReceivabledebitOfficeSuppliescredit
正确答案
Deferredrevenueisrevenuethatis
A、earnedandthecashhasbeenreceived
B、earnedbutthecashhasnotbeenreceived
C、notearnedandthecashhasnotbeenreceived
D、notearnedbutthecashhasbeenreceived
正确答案
第6题Notesmaybeissued
A、whenassetsarepurchased
B、tocreditorstotemporarilysatisfyanaccountpayablecreatedearlier    南开在线作业答案 QQ 515224986
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C、whenborrowingmoney
D、alloftheabove
正确答案
第7题Cashequivalents
A、areillegalinsomecompany
B、willbeconvertedtocashwithintwoyears
C、willbeconvertedtocashwithin90days
D、willbeconvertedtocashwithin120days
正确答案
第8题Stockholdersequity()
A、isusuallyequaltocashonhand
B、includespaidincapitalandliabilities
C、includesretainedearningsandpaidincapital
D、isshownontheincomestatement
正确答案
第9题Oneofthemaindisadvantagesofthecorporateformisthe()
A、professionalmanagement
B、doubletaxationofdividends
C、charter
D、corporationmustissuestock
正确答案
Characteristicsofacorporationinclude()
A、shareholderswhoaremutualagents
B、directmanagementbytheshareholders(owners)
C、itsinabilitytoownproperty
D、shareholderswhohavelimitedliability
正确答案
第11题Thefinancialstatementthatpresentsasummaryoftherevenuesandexpensesofabusinessforaspecificperiodoftimesuchasamonthoryeariscalleda(n)
A、incomestatement
B、incomestatement
C、priorperiodstatement
D、statementofownersequity
正确答案
Theamountoftheoutstandingchecksisincludedonthebankreconciliationasa(n)()
A、deductionfromthebalanceperdepositorsrecords
B、additiontothebalanceperbankstatement
C、deductionfromthebalanceperbankstatement
D、additiontothebalanceperdepositorsrecords
正确答案
第13题Cashinvestmentsmadebytheownertothebusinessarereportedonthestatementofcashflowsinthe
A、financingactivitiessection
B、investingactivitiessection
C、operatingactivitiessection
D、supplementalstatement
正确答案
第14题Themethodofaccountingforinvestmentsinequitysecuritiesinwhichtheinvestorrecordsitsshareofperiodicnetincomeoftheinvesteeisthe()
A、costmethod
B、marketmethod
C、incomemethod
D、equitymethod
正确答案
Thetwomethodsofaccountingforinvestmentsinstockarethecostmethodandthe()
A、straightlinemethod
B、equitymethod
C、liabilitymethod
D、interestmethod
正确答案
第16题Thematchingconcept()
A、addressestherelationshipbetweenthejournalandthebalancesheet
B、determineswhetherthenormalbalanceofanaccountisadebitorcredit
C、requiresthatthedollaramountofdebitsequalthedollaramountofcreditsonatrialbalance
D、determinesthatexpensesrelatedtorevenuebereportedatthesametimetherevenueisreported
正确答案
第17题OnthebalancesheettheamountshownfortheAllowanceforDoubtfulAccountsisequaltothe
A、Uncollectibleaccountsexpensefortheyear
B、totaloftheaccountsreceivableswrittenoffduringtheyear
C、totalestimateduncollectibleaccountsasoftheendoftheyear
D、sumofallaccountsthatarepastdue.
正确答案
第18题Themostwidelyuseddepreciationmethodis
A、straightline
B、sumoftheyearsdigits
C、decliningbalance
D、unitsofproduction
正确答案
第19题Whichofthefollowinggroupsareconsideredtobeinternalusersofaccountinginformation?
A、Employeesandcustomers
B、Customersandvendors
C、Employeesandmanagers
D、Governmentandbanks
正确答案
Abusinesspaid$7000toacreditorinpaymentofanamountowed.Theeffectofthetransactionontheaccountingequationwasto
A、increaseoneassetdecreaseanotherasset
B、decreaseanassetdecreasealiability
C、increaseanassetincreasealiability
D、increaseanassetincreaseownersequity
正确答案
第21题Whencommonstockisissuedinexchangeforlandthelandshouldberecordedintheaccountsattheparamountofthestockissued.
T、对
F、错
正确答案
第22题Undertheaccrualbasisfortheaccountingperiodconceptrevenuesarereportedintheincomestatementintheperiodinwhichtheyareearned.
T、对
F、错
第23题Asaleoftreasurystockmayresultinadecreaseinpaidincapital.AlldecreasesshouldbechargedtothePaidInCapitalfromSaleofTreasuryaccount.
T、对
F、错
正确答案F
第24题Availableforsalesecuritiesaresecuritiesthatmanagementexpectstosellinthefuturebutarenotactivelytradedforprofit.
A、错误
B、正确
Ifafirmhasaquickratioof1thesubsequentpaymentofanaccountpayablewillcausetheratiotoincrease.
T、对
F、错
正确答案F
第26题Themainreasonthatthebankstatementcashbalanceandthedepositorscashbalancedonotinitiallybalanceisduetotimingdifferences.
T、对
F、错
正确答案
第27题DuringdeflationaryperiodstheuseoftheLIFOmethodofcostinginventorywillresultinaloweramountofcurrentassetsthanwouldresultfromtheuseoftheFIFOmethod.
T、对
F、错
正确答案F
第28题Duringtheclosingprocesssomebalancesheetaccountsareclosedandendtheperiodwithazerobalance.
T、对
F、错
正确答案F
第29题Whenoldequipmentistradedinforanewequipmentthedifferencebetweenthelistpriceandthetradeinallowanceiscalledboot.
A、错误
B、正确
正确答案
Thematurityvalueofanotereceivableisalwaysthesameasitsfacevalue.
T、对
F、错
正确答案F
第31题TheaccountingequationcanbeexpressedasAssetsLiabilities=OwnersEquity.
T、对
F、错
正确答案
第32题Temporaryinvestmentsarereportedonthebalancesheetatcost.
A、错误
B、正确
正确答案
第33题Thedeclarationandissuanceofastockdividenddoesnotaffectthetotalamountofacorporationsassetsliabilitiesorstockholdersequity.
T、对
F、错
正确答案
第34题Alargeretainedearningsaccountmeansthatthereiscashavailabletopaydividends.
T、对
F、错
正确答案F
第35题Thenormalbalanceoftheaccumulateddepreciationaccountisdebit.
A、错误
B、正确
正确答案
第36题Theadjustedtrialbalanceverifiesthattotaldebitsequalstotalcreditsbeforetheadjustingentriesareprepared.
T、对
F、错
正确答案F
第37题Undertheperiodicinventorysystemthecostofmerchandisesoldisrecordedwhensalesaremade.
T、对
F、错
正确答案F
第38题Thecostofnewequipmentiscalledarevenueexpenditurebecauseitwillhelpgeneraterevenuesinthefuture.
A、错误
B、正确
正确答案
第39题Everyadjustingentrywillaffectatleastoneincomestatementaccountandonebalancesheetaccount.
T、对
F、错
第40题Solvencyanalysisfocusesontheabilityofabusinesstopayitscurrentandnoncurrentliabilities.
A、错误
B、正确
正确答案
第41题Solvencyanalysisfocusesontheabilityofabusinesstopayitscurrentandnoncurrentliabilities.
T、对
F、错
正确答案
第42题Underthecashbasisfortheaccountingperiodconceptrevenuesandexpensesarereportedintheincomestatementintheperiodinwhichcashisreceivedorpaid.
T、对
F、错
第43题Allpropertyplantandequipmentassetsaredepreciatedovertime.
A、错误
B、正确
正确答案
第44题Amortizationistheallocationprocessofwritingoffbondpremiumsanddiscountstointerestexpenseoverthelifeofthebondissue.
A、错误
B、正确
第45题Consuminggoodsandservicesintheprocessofgeneratingrevenuesresultsinexpenses.
A、错误
B、正确
正确答案
第46题Theeffectofasalesreturnandallowanceisareductioninsalesrevenueandadecreaseincashoraccountsreceivable.
T、对
F、错
正确答案
第47题Ordinarilyacorporationowningasignificantportionofthevotingstockofanothercorporationaccountsfortheinvestmentusingtheequitymethod.
T、对
F、错
第48题Anaccountreceivableistypicallyclassifiedasarevenue.
T、对
F、错
正确答案F
第49题Abusinessusingtheperpetualinventorysystemwithitsdetailedsubsidiaryrecordsdoesnotneedtotakeaphysicalinventory.
A、错误
B、正确
正确答案F
Theamortizationofapremiumonbondspayabledecreasesbondinterestexpense.
A、错误
B、正确

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