南开18秋学期（1709、1803、1809）《会计专业英语》在线作业1（随机）题目

南开18秋学期（1709、1803、1809）《会计专业英语》在线作业1（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Underwhichmethodofcostflowsistheinventoryassumedtobecomposedofthemostrecentcosts?
A、averagecost
B、lastinfirstout
C、firstinfirstout
D、weightedaverage
第2题OnthebalancesheettheamountshownfortheAllowanceforDoubtfulAccountsisequaltothe（）
A、Uncollectibleaccountsexpensefortheyear
B、totaloftheaccountsreceivableswrittenoffduringtheyear
C、totalestimateduncollectibleaccountsasoftheendoftheyear
D、sumofallaccountsthatarepastdue.
第3题WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?
A、Contraassetcredit
B、Assetdebit
C、Assetcredit
D、Contraassetdebit
第4题Intheaccountingcyclethelaststepis（）
A、preparingthefinancialstatements
B、journalizingandpostingtheadjustingentries
C、preparingapostclosingtrialbalance
D、journalizingandpostingtheclosingentries
第5题SinkingFundCashwouldbeclassifiedonthebalancesheetas（）
A、acurrentasset
B、afixedasset
C、anintangibleasset
D、aninvestment
第6题Debtsowedbyabusinessarereferredtoas（）
A、accountsreceivables
B、equities
C、ownersequity
D、liabilities
第7题Financialreportsareusedby（）
A、management
B、creditors    奥鹏作业答案

C、investors
D、alloftheabove
第8题Theinventorymethodthatassignsthemostrecentcoststocostofgoodsoldis
A、FIFO
B、LIFO
C、average
D、specificidentification
第9题Currentliabilitiesare（）
A、duebutnotreceivableformorethanoneyear
B、duebutnotpayableformorethanoneyear
C、dueandreceivablewithinoneyear
D、dueandpayablewithinoneyear
第10题Stockholdersequity（）
A、isusuallyequaltocashonhand
B、includespaidincapitalandliabilities
C、includesretainedearningsandpaidincapital
D、isshownontheincomestatement
第11题Allofthefollowingbelowareneededforthecalculationofdepreciationexcept（）
A、cost
B、residualvalue
C、estimatedlife
D、bookvalue
第12题Theexcessofissuepriceoverparofcommonstockistermeda(n)（）
A、discount
B、income
C、deficit
D、premium
第13题Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
A、netincomeisunderstated
B、netincomeisoverstated
C、costofmerchandisesoldisunderstated
D、merchandiseinventoryreportedonthebalancesheetisoverstated
第14题Thejournalentryacompanyusestorecordtheestimatedaccruedproductwarrantyliabilityis（）
A、debitProductWarrantyExpensecreditProductWarrantyPayable
B、debitProductWarrantyPayablecreditCash
C、debitProductWarrantyExpensecreditCash
D、debitProductWarrantyPayablecreditProductWarrantyExpense
第15题Theaccountingequationmaybeexpressedas（）
A、Assets=EquitiesLiabilities
B、Assets+Liabilities=OwnersEquity
C、Assets=RevenueslessLiabilities
D、AssetsLiabilities=OwnersEquity
第16题Thetwomethodsofaccountingforinvestmentsinstockarethecostmethodandthe（）
A、straightlinemethod
B、equitymethod
C、liabilitymethod
D、interestmethod
第17题Themeasurementbasesexclude()
A、Historicalcost
B、Currentcost
C、Saleprice
D、Presentvalue
第18题Cashdividendsareusuallynotpaidonwhichofthefollowing?
A、classBcommonstock
B、preferredstock
C、treasurystock
D、classAcommonstock
第19题Thetwomostcommonspecializedfieldsofaccountinginpracticeare()
A、forensicaccountingandfinancialaccounting
B、managerialaccountingandfinancialaccounting
C、managerialaccountingandenvironmentalaccounting
D、financialaccountingandtaxaccountingsystems
第20题Acapitalexpenditureresultsinadebitto（）
A、anexpenseaccount
B、acapitalaccount
C、aliabilityaccount
D、anassetaccount
第21题DuringdeflationaryperiodstheuseoftheLIFOmethodofcostinginventorywillresultinaloweramountofcurrentassetsthanwouldresultfromtheuseoftheFIFOmethod.
A、错误
B、正确
第22题Ifafirmhasaquickratioof1thesubsequentpaymentofanaccountpayablewillcausetheratiotoincrease.
A、错误
B、正确
第23题AllowanceforDoubtfulAccountsisaliabilityaccount.
A、错误
B、正确
第24题Dividendsinarrearsareliabilitiesofthecorporation.
A、错误
B、正确
第25题ThedifferencebetweenAccountsReceivableanditscontraassetaccountiscallednetrealizablevalue.
A、错误
B、正确
第26题Iftheliabilitiesowedbyabusinesstotal$500000thentheassetsalsototal$500000.
A、错误
B、正确
第27题Prepaidexpensesareanexampleofanexpense.
A、错误
B、正确
第28题SalesDiscountsisarevenueaccountwithacreditbalance.
A、错误
B、正确
第29题Merchandisingbusinessessellproductsthattheypurchasefromotherbusinessestocustomers.
A、错误
B、正确
第30题Theaccrualbasisofaccountingrequiresrevenueberecordedwhencashisreceivedfromcustomers.
A、错误
B、正确
第31题Managerialaccountingisprimarilyconcernedwiththerecordingandreportingofeconomicdataandactivitiesofanentityforusebyownerscreditorsgovernmentalagenciesandthepublic.
A、错误
B、正确
第32题Recognitionistheprocessofincorporatinginthebalancesheetorincomestatementanitemthatmeetthedefinitionofanelementandsatisfiestherecognitioncriteria.
A、错误
B、正确
第33题Revenueaccountsareincreasedbycredits.
A、错误
B、正确
第34题CapitalexpendituresarecoststhatarechargedtoStockholdersEquityaccounts.
A、错误
B、正确
第35题Thematchingconceptrequiresexpensesberecordedinthesameperiodthattherelatedrevenueisrecorded.
A、错误
B、正确
第36题Anydifferencebetweenthefairmarketvaluesofthesecuritiesandtheircostisarealizedgainorloss.
A、错误
B、正确
第37题Abalancesheetisalistoftheassetsliabilitiesandownersequityofabusinessforaperiodoftime.
A、错误
B、正确
第38题Themainreasonthatthebankstatementcashbalanceandthedepositorscashbalancedonotinitiallybalanceisduetotimingdifferences.
A、错误
B、正确
第39题Whenalargequantityofmerchandiseispurchasedareductionallowedonthesalepriceiscalledatradediscount.
A、错误
B、正确
第40题Accountingisaservicethatprovidesmanydifferentuserswithfinancialinformationtomakeeconomicdecisions.
A、错误
B、正确
第41题Bondholdersarecreditorsoftheissuingcorporation.
A、错误
B、正确
第42题Intangibleassetsdifferfrompropertyplantandequipmentassetsinthattheylackphysicalsubstance.
A、错误
B、正确
第43题Thedeclarationandissuanceofastockdividenddoesnotaffectthetotalamountofacorporationsassetsliabilitiesorstockholdersequity.
A、错误
B、正确
第44题Bondholdersclaimsontheassetsofthecorporationrankaheadofstockholders.
A、错误
B、正确
第45题Bondsaresoldatfacevaluewhenthecontractrateisequaltothemarketrateofinterest.
A、错误
B、正确
第46题Thebookvalueofafixedassetreportedonthebalancesheetrepresentsitsmarketvalueonthatdate.
A、错误
B、正确
第47题Thedoubleentryaccountingsystemrecordseachtransactiontwice.
A、错误
B、正确
第48题Revenueisearnedonlywhenmoneyisreceived.
A、错误
B、正确
第49题Thetwomainsourcesofstockholdersequityareinvestmentscontributedbystockholdersandnetincomeretainedinthebusiness.
A、错误
B、正确
第50题AccountingProcessisidentifyingmeasuringrecordingandcommunicatingeconomicinformationtopermitinformedjudgmentsanddecisionsbyusersofinformation.
A、错误
B、正确

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