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

南开18秋学期（1709、1803、1809）《会计专业英语》在线作业（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Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificpricethebondsare
A、convertiblebonds
B、unsecuredbonds
C、debenturebonds
D、callablebonds
第2题Thecostofaproductwarrantyshouldbeincludedasanexpenseinthe（）
A、periodthecashiscollectedforaproductsoldonaccount
B、futureperiodwhenthecostofrepairingtheproductispaid
C、periodofthesaleoftheproduct
D、futureperiodwhentheproductisrepairedorreplaced
第3题Cashdividendsareusuallynotpaidonwhichofthefollowing?
A、classBcommonstock
B、preferredstock
C、treasurystock
D、classAcommonstock
第4题AccumulatedDepreciation()
A、isusedtoshowtheamountofcostexpirationofintangibles
B、isthesameasDepreciationExpense
C、isacontraassetaccount
D、isusedtoshowtheamountofcostexpirationofnaturalresources
第5题Thetwomethodsofaccountingforinvestmentsinstockarethecostmethodandthe（）    奥鹏作业答案

A、straightlinemethod
B、equitymethod
C、liabilitymethod
D、interestmethod
第6题Theinterestratespecifiedinthebondindentureiscalledthe（）
A、discountrate
B、contractrate
C、marketrate
D、effectiverate
第7题Theprimarypurposeofastocksplitisto（）
A、increasepaidincapital
B、reducethemarketpriceofthestockpershare
C、increasethemarketpriceofthestockpershare
D、increaseretainedearnings
第8题OnthebalancesheettheamountshownfortheAllowanceforDoubtfulAccountsisequaltothe（）
A、Uncollectibleaccountsexpensefortheyear
B、totaloftheaccountsreceivableswrittenoffduringtheyear
C、totalestimateduncollectibleaccountsasoftheendoftheyear
D、sumofallaccountsthatarepastdue.
第9题Expensesarereportedonthe（）
A、incomestatement
B、statementofownersequity
C、statementofcashflows
D、balancesheet
第10题Theamountoftheoutstandingchecksisincludedonthebankreconciliationasa(n)（）
A、deductionfromthebalanceperdepositorsrecords
B、additiontothebalanceperbankstatement
C、deductionfromthebalanceperbankstatement
D、additiontothebalanceperdepositorsrecords
第11题Currentliabilitiesare（）
A、duebutnotreceivableformorethanoneyear
B、duebutnotpayableformorethanoneyear
C、dueandreceivablewithinoneyear
D、dueandpayablewithinoneyear
第12题Theliabilityforadividendisrecordedonwhichofthefollowingdates?
A、thedateofrecord
B、thedateofpayment
C、thedateofannouncement
D、thedateofdeclaration
第13题Characteristicsofacorporationinclude（）
A、shareholderswhoaremutualagents
B、directmanagementbytheshareholders(owners)
C、itsinabilitytoownproperty
D、shareholderswhohavelimitedliability
第14题Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock.
A、resaletoemployees
B、bonustoemployees
C、forsupportingthemarketpriceofthestock
D、toincreasethesharesoutstanding
第15题Financialreportsareusedby（）
A、management
B、creditors
C、investors
D、alloftheabove
第16题Usingaccrualaccountingexpensesarerecordedandreportedonly（）
A、whentheyareincurredwhetherornotcashispaid
B、whentheyareincurredandpaidatthesametime
C、iftheyarepaidbeforetheyareincurred
D、iftheyarepaidaftertheyareincurred
第17题Acharacteristicofafixedassetisthatitis（）
A、intangible
B、usedintheoperationsofabusiness
C、heldforsaleintheordinarycourseofthebusiness
D、noneoftheabove
第18题Revenueshouldberecognizedwhen（）
A、cashisreceived
B、theserviceisperformed
C、thecustomerplacesanorder
D、thecustomerchargesanorder
第19题Whichofthefollowingshouldnotbeconsideredcashbyanaccountant?
A、coins
B、bankcheckingaccounts
C、postagestamps
D、Pettycashfunds
第20题Themostwidelyuseddepreciationmethodis
A、straightline
B、sumoftheyearsdigits
C、decliningbalance
D、unitsofproduction
第21题Theamortizationofapremiumonbondspayabledecreasesbondinterestexpense.
A、错误
B、正确
第22题Bondsaresoldatfacevaluewhenthecontractrateisequaltothemarketrateofinterest.
A、错误
B、正确
第23题Ifafirmhasaquickratioof1thesubsequentpaymentofanaccountpayablewillcausetheratiotoincrease.
A、错误
B、正确
第24题Allpropertyplantandequipmentassetsaredepreciatedovertime.
A、错误
B、正确
第25题Dividendsinarrearsareliabilitiesofthecorporation.
A、错误
B、正确
第26题Thecostofnewequipmentiscalledarevenueexpenditurebecauseitwillhelpgeneraterevenuesinthefuture.
A、错误
B、正确
第27题Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholdersequitysectionofthebalancesheet.
A、错误
B、正确
第28题Accountingisaservicethatprovidesmanydifferentuserswithfinancialinformationtomakeeconomicdecisions.
A、错误
B、正确
第29题DuringinflationaryperiodstheuseoftheLIFOmethodofcostinginventorywillresultinagreateramountofnetincomethanwouldresultfromtheuseoftheFIFOmethod.
A、错误
B、正确
第30题WhenusingtheFIFOinventorycostingmethodthemostrecentcostsareassignedtothecostofgoodssold.
A、错误
B、正确
第31题Theallowancefordoubtfulaccountsissimilartoaccumulateddepreciationinthattheaccountrepresentsthetotalofallaccountswrittenoffsincethebeginningyear.
A、错误
B、正确
第32题Whencommonstockisissuedinexchangeforlandthelandshouldberecordedintheaccountsattheparamountofthestockissued.
A、错误
B、正确
第33题Prepaidexpensesareanexampleofanexpense.
A、错误
B、正确
第34题Temporaryinvestmentsarereportedonthebalancesheetatcost.
A、错误
B、正确
第35题Thedeclarationandissuanceofastockdividenddoesnotaffectthetotalamountofacorporationsassetsliabilitiesorstockholdersequity.
A、错误
B、正确
第36题AllowanceforDoubtfulAccountsisaliabilityaccount.
A、错误
B、正确
第37题Foracurrentliabilitytoexistthefollowingtwotestsmustbemet.Theliabilitymustbedueusuallywithinayearandmustbepaidoutofcurrentassets.
A、错误
B、正确
第38题Informationismaterialifitsomissionormisstatementcouldinfluencetheeconomicdecisionsofusers.
A、错误
B、正确
第39题Evenwhenatrialbalanceisinbalancetheremaybeerrorsintheindividualaccounts.
A、错误
B、正确
第40题Bondholdersarecreditorsoftheissuingcorporation.
A、错误
B、正确
第41题Incomeisrecognizedwhenanincreaseinfuturebenefitsrelatedtoanincreaseinanassetofadecreaseofaliabilityhasarisenthatcanbemeasuredreliably.
A、错误
B、正确
第42题Anincomestatementisasummaryoftherevenuesandexpensesofabusinessasofaspecificdate.
A、错误
B、正确
第43题Thestatementofcashflowsconsistsofanoperatingsectionanincomesectionandanequitysection.
A、错误
B、正确
第44题Whenoldequipmentistradedinforanewequipmentthedifferencebetweenthelistpriceandthetradeinallowanceiscalledboot.
A、错误
B、正确
第45题Recognitionistheprocessofincorporatinginthebalancesheetorincomestatementanitemthatmeetthedefinitionofanelementandsatisfiestherecognitioncriteria.
A、错误
B、正确
第46题Primaryusersofaccountinginformationareaccountants.
A、错误
B、正确
第47题Thepricesofbondsarequotedasapercentageofthebondsmarketvalue.
A、错误
B、正确
第48题ThedifferencebetweenAccountsReceivableanditscontraassetaccountiscallednetrealizablevalue.
A、错误
B、正确
第49题Revenueaccountsareincreasedbycredits.
A、错误
B、正确
第50题Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet.
A、错误
B、正确

奥鹏答案