【南开】18秋学期（1703）《会计专业英语》在线作业（随机）资料

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18秋学期（1703）《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
答案


一、单选题：
1. WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?
    A. Contraasset,credit
    B. Asset,debit
    C. Asset,credit
    D. Contraasset,debit
    正确答案:——A——
2. Allofthefollowingbelowareneededforthecalculationofdepreciationexcept（）
    A. cost
    B. residualvalue
    C. estimatedlife
    D. bookvalue
    正确答案:——D——
3. Debtsowedbyabusinessarereferredtoas（）
    A. accountsreceivables
    B. equities
    C. owner’sequity
    D. liabilities
    正确答案:——D——
4. Underwhichmethodofcostflowsistheinventoryassumedtobecomposedofthemostrecentcosts?
    A. averagecost
    B. last-in,first-out
    C. first-in,first-out
    D. weightedaverage
    正确答案:————
5. Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto()
    A. suppliesexpense
    B. costofmerchandisesold
    C. merchandiseinventory
    D. sales    奥鹏答案

    正确答案:————
6. Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock.
    A. resaletoemployees
    B. bonustoemployees
    C. forsupportingthemarketpriceofthestock
    D. toincreasethesharesoutstanding
    正确答案:————
7. Cashequivalents（）
    A. areillegalinsomecompany
    B. willbeconvertedtocashwithintwoyears
    C. willbeconvertedtocashwithin90days
    D. willbeconvertedtocashwithin120days
    正确答案:————
8. Theliabilityforadividendisrecordedonwhichofthefollowingdates?
    A. thedateofrecord
    B. thedateofpayment
    C. thedateofannouncement
    D. thedateofdeclaration
    正确答案:————
9. Thedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasan
    A. accountpayable
    B. accountreceivable
    C. asset
    D. expensepayable
    正确答案:————
10. Foraccountingpurposes,thebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis（）
    A. acorporation
    B. aproprietorship
    C. apartnership
    D. alloftheabove
    正确答案:————
11. Stockholders'equity（）
    A. isusuallyequaltocashonhand
    B. includespaid-incapitalandliabilities
    C. includesretainedearningsandpaid-incapital
    D. isshownontheincomestatement
    正确答案:————
12. Financialreportsareusedby（）
    A. management
    B. creditors
    C. investors
    D. alloftheabove
    正确答案:————
13. Thejournalentryacompanyusestorecordtheestimatedaccruedproductwarrantyliabilityis（）
    A. debitProductWarrantyExpense;creditProductWarrantyPayable
    B. debitProductWarrantyPayable;creditCash
    C. debitProductWarrantyExpense;creditCash
    D. debitProductWarrantyPayable;creditProductWarrantyExpense
    正确答案:————
14. SinkingFundCashwouldbeclassifiedonthebalancesheetas（）
    A. acurrentasset
    B. afixedasset
    C. anintangibleasset
    D. aninvestment
    正确答案:————
15. AccumulatedDepreciation()
    A. isusedtoshowtheamountofcostexpirationofintangibles
    B. isthesameasDepreciationExpense
    C. isacontraassetaccount
    D. isusedtoshowtheamountofcostexpirationofnaturalresources
    正确答案:————
16. Thecostofaproductwarrantyshouldbeincludedasanexpenseinthe（）
    A. periodthecashiscollectedforaproductsoldonaccount
    B. futureperiodwhenthecostofrepairingtheproductispaid
    C. periodofthesaleoftheproduct
    D. futureperiodwhentheproductisrepairedorreplaced
    正确答案:————
17. Whichofthefollowingshouldnotbeconsideredcashbyanaccountant?
    A. coins
    B. bankcheckingaccounts
    C. postagestamps
    D. Pettycashfunds
    正确答案:————
18. Thetwomostcommonspecializedfieldsofaccountinginpracticeare()
    A. forensicaccountingandfinancialaccounting
    B. managerialaccountingandfinancialaccounting
    C. managerialaccountingandenvironmentalaccounting
    D. financialaccountingandtaxaccountingsystems
    正确答案:————
19. Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificprice,thebondsare
    A. convertiblebonds
    B. unsecuredbonds
    C. debenturebonds
    D. callablebonds
    正确答案:————
20. Acharacteristicofafixedassetisthatitis（）
    A. intangible
    B. usedintheoperationsofabusiness
    C. heldforsaleintheordinarycourseofthebusiness
    D. noneoftheabove
    正确答案:————
三、判断题：
21. Informationismaterialifitsomissionormisstatementcouldinfluencetheeconomicdecisionsofusers.
    A. 错误
    B. 正确
    正确答案:————
22. Temporaryinvestmentsarereportedonthebalancesheetatcost.
    A. 错误
    B. 正确
    正确答案:————
23. Ordinarily,acorporationowningasignificantportionofthevotingstockofanothercorporationaccountsfortheinvestmentusingtheequitymethod.
    A. 错误
    B. 正确
    正确答案:————
24. Anincomestatementisasummaryoftherevenuesandexpensesofabusinessasofaspecificdate.
    A. 错误
    B. 正确
    正确答案:————
25. Thepricesofbondsarequotedasapercentageofthebonds'marketvalue.
    A. 错误
    B. 正确
    正确答案:————
26. Forstronginternalcontrolsystemovercash,itisimportanttohavethedutiesrelatedtocashreceiptsandcashpaymentsdividedamongdifferentemployees.
    A. 错误
    B. 正确
    正确答案:————
27. Theallowancefordoubtfulaccountsissimilartoaccumulateddepreciationinthattheaccountrepresentsthetotalofallaccountswritten-offsincethebeginningyear.
    A. 错误
    B. 正确
    正确答案:————
28. Managerialaccountingisprimarilyconcernedwiththerecordingandreportingofeconomicdataandactivitiesofanentityforusebyowners,creditors,governmentalagencies,andthepublic.
    A. 错误
    B. 正确
    正确答案:————
29. Whenoldequipmentistradedinforanewequipment,thedifferencebetweenthelistpriceandthetradeinallowanceiscalledboot.
    A. 错误
    B. 正确
    正确答案:————
30. Thedeclining-balancemethodisanaccelerateddepreciationmethod.
    A. 错误
    B. 正确
    正确答案:————
31. Inestablishingapettycashfund,acheckiswrittenfortheamountofthefundandisrecordedasadebittoAccountsPayableandacredittoPettyCash.
    A. 错误
    B. 正确
    正确答案:————
32. Theeffectofasalesreturnandallowanceisareductioninsalesrevenueandadecreaseincashoraccountsreceivable.
    A. 错误
    B. 正确
    正确答案:————
33. AccountingProcessisidentifying,measuring,recording,andcommunicatingeconomicinformationtopermitinformedjudgmentsanddecisionsbyusersofinformation.
    A. 错误
    B. 正确
    正确答案:————
34. Intangibleassetsdifferfromproperty,plantandequipmentassetsinthattheylackphysicalsubstance.
    A. 错误
    B. 正确
    正确答案:————
35. Recognitionistheprocessofincorporatinginthebalancesheetorincomestatementanitemthatmeetthedefinitionofanelementandsatisfiestherecognitioncriteria.
    A. 错误
    B. 正确
    正确答案:————
36. Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholder'sequitysectionofthebalancesheet.
    A. 错误
    B. 正确
    正确答案:————
37. Incomeisrecognizedwhenanincreaseinfuturebenefitsrelatedtoanincreaseinanassetofadecreaseofaliabilityhasarisenthatcanbemeasuredreliably.
    A. 错误
    B. 正确
    正确答案:————
38. Abusinessusingtheperpetualinventorysystem,withitsdetailedsubsidiaryrecords,doesnotneedtotakeaphysicalinventory.
    A. 错误
    B. 正确
    正确答案:————
39. Allproperty,plant,andequipmentassetsaredepreciatedovertime.
    A. 错误
    B. 正确
    正确答案:————
40. Accountingisaservicethatprovidesmanydifferentuserswithfinancialinformationtomakeeconomicdecisions.
    A. 错误
    B. 正确
    正确答案:————
41. Amortizationistheallocationprocessofwritingoffbondpremiumsanddiscountstointerestexpenseoverthelifeofthebondissue.
    A. 错误
    B. 正确
    正确答案:————
42. Theamortizationofapremiumonbondspayabledecreasesbondinterestexpense.
    A. 错误
    B. 正确
    正确答案:————
43. Evenwhenatrialbalanceisinbalance,theremaybeerrorsintheindividualaccounts.
    A. 错误
    B. 正确
    正确答案:————
44. TreasuryStockislistedinthestockholders'equitysectiononthebalancesheet.
    A. 错误
    B. 正确
    正确答案:————
45. Theaccrualbasisofaccountingrequiresrevenueberecordedwhencashisreceivedfromcustomers.
    A. 错误
    B. 正确
    正确答案:————
46. Bondholdersarecreditorsoftheissuingcorporation.
    A. 错误
    B. 正确
    正确答案:————
47. Bondholdersclaimsontheassetsofthecorporationrankaheadofstockholders.
    A. 错误
    B. 正确
    正确答案:————
48. Prepaidexpensesareanexampleofanexpense.
    A. 错误
    B. 正确
    正确答案:————
49. ThedifferencebetweenAccountsReceivableanditscontraassetaccountiscallednetrealizablevalue.
    A. 错误
    B. 正确
    正确答案:————
50. Payinganaccountpayableincreasesliabilitiesanddecreasesassets
    A. 错误
    B. 正确
    正确答案:————
奥鹏作业答案
【注意】南开大学在线作业是随机作业