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

欧阳老师

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】


一、单选题：
1. Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificprice,thebondsare
    A. convertiblebonds
    B. unsecuredbonds
    C. debenturebonds
    D. callablebonds
    正确答案:——D——
2. Thecostofaproductwarrantyshouldbeincludedasanexpenseinthe（）
    A. periodthecashiscollectedforaproductsoldonaccount
    B. futureperiodwhenthecostofrepairingtheproductispaid
    C. periodofthesaleoftheproduct
    D. futureperiodwhentheproductisrepairedorreplaced
    正确答案:——C——
3. Cashdividendsareusuallynotpaidonwhichofthefollowing?
    A. classBcommonstock
    B. preferredstock
    C. treasurystock
    D. classAcommonstock
    正确答案:——C——
4. AccumulatedDepreciation()
    A. isusedtoshowtheamountofcostexpirationofintangibles
    B. isthesameasDepreciationExpense
    C. isacontraassetaccount
    D. isusedtoshowtheamountofcostexpirationofnaturalresources
    正确答案:————
5. Thetwomethodsofaccountingforinvestmentsinstockarethecostmethodandthe（）
    A. straight-linemethod
    B. equitymethod
    C. liabilitymethod
    D. interestmethod    奥鹏作业答案

    正确答案:————
6. Theinterestratespecifiedinthebondindentureiscalledthe（）
    A. discountrate
    B. contractrate
    C. marketrate
    D. effectiverate
    正确答案:————
7. Theprimarypurposeofastocksplitisto（）
    A. increasepaid-incapital
    B. reducethemarketpriceofthestockpershare
    C. increasethemarketpriceofthestockpershare
    D. increaseretainedearnings
    正确答案:————
8. Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe（）
    A. Uncollectibleaccountsexpensefortheyear
    B. totaloftheaccountsreceivableswritten-offduringtheyear
    C. totalestimateduncollectibleaccountsasoftheendoftheyear
    D. sumofallaccountsthatarepastdue.
    正确答案:————
9. Expensesarereportedonthe（）
    A. incomestatement
    B. statementofowner'sequity
    C. statementofcashflows
    D. balancesheet
    正确答案:————
10. Theamountoftheoutstandingchecksisincludedonthebankreconciliationasa(n)（）
    A. deductionfromthebalanceperdepositor'srecords
    B. additiontothebalanceperbankstatement
    C. deductionfromthebalanceperbankstatement
    D. additiontothebalanceperdepositor'srecords
    正确答案:————
11. Currentliabilitiesare（）
    A. due,butnotreceivableformorethanoneyear
    B. due,butnotpayableformorethanoneyear
    C. dueandreceivablewithinoneyear
    D. dueandpayablewithinoneyear
    正确答案:————
12. Theliabilityforadividendisrecordedonwhichofthefollowingdates?
    A. thedateofrecord
    B. thedateofpayment
    C. thedateofannouncement
    D. thedateofdeclaration
    正确答案:————
13. Characteristicsofacorporationinclude（）
    A. shareholderswhoaremutualagents
    B. directmanagementbytheshareholders(owners)
    C. itsinabilitytoownproperty
    D. shareholderswhohavelimitedliability
    正确答案:————
14. Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock.
    A. resaletoemployees
    B. bonustoemployees
    C. forsupportingthemarketpriceofthestock
    D. toincreasethesharesoutstanding
    正确答案:————
15. Financialreportsareusedby（）
    A. management
    B. creditors
    C. investors
    D. alloftheabove
    正确答案:————
16. Usingaccrualaccounting,expensesarerecordedandreportedonly（）
    A. whentheyareincurred,whetherornotcashispaid
    B. whentheyareincurredandpaidatthesametime
    C. iftheyarepaidbeforetheyareincurred
    D. iftheyarepaidaftertheyareincurred
    正确答案:————
17. Acharacteristicofafixedassetisthatitis（）
    A. intangible
    B. usedintheoperationsofabusiness
    C. heldforsaleintheordinarycourseofthebusiness
    D. noneoftheabove
    正确答案:————
18. Revenueshouldberecognizedwhen（）
    A. cashisreceived
    B. theserviceisperformed
    C. thecustomerplacesanorder
    D. thecustomerchargesanorder
    正确答案:————
19. Whichofthefollowingshouldnotbeconsideredcashbyanaccountant?
    A. coins
    B. bankcheckingaccounts
    C. postagestamps
    D. Pettycashfunds
    正确答案:————
20. Themostwidelyuseddepreciationmethodis
    A. straight-line
    B. sum-of-the-years-digits
    C. declining-balance
    D. units-of-production
    正确答案:————
三、判断题：
21. Theamortizationofapremiumonbondspayabledecreasesbondinterestexpense.
    A. 错误
    B. 正确
    正确答案:————
22. Bondsaresoldatfacevaluewhenthecontractrateisequaltothemarketrateofinterest.
    A. 错误
    B. 正确
    正确答案:————
23. Ifafirmhasaquickratioof1,thesubsequentpaymentofanaccountpayablewillcausetheratiotoincrease.
    A. 错误
    B. 正确
    正确答案:————
24. Allproperty,plant,andequipmentassetsaredepreciatedovertime.
    A. 错误
    B. 正确
    正确答案:————
25. Dividendsinarrearsareliabilitiesofthecorporation.
    A. 错误
    B. 正确
    正确答案:————
26. Thecostofnewequipmentiscalledarevenueexpenditurebecauseitwillhelpgeneraterevenuesinthefuture.
    A. 错误
    B. 正确
    正确答案:————
27. Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholder'sequitysectionofthebalancesheet.
    A. 错误
    B. 正确
    正确答案:————
28. Accountingisaservicethatprovidesmanydifferentuserswithfinancialinformationtomakeeconomicdecisions.
    A. 错误
    B. 正确
    正确答案:————
29. Duringinflationaryperiods,theuseoftheLIFOmethodofcostinginventorywillresultinagreateramountofnetincomethanwouldresultfromtheuseoftheFIFOmethod.
    A. 错误
    B. 正确
    正确答案:————
30. WhenusingtheFIFOinventorycostingmethod,themostrecentcostsareassignedtothecostofgoodssold.
    A. 错误
    B. 正确
    正确答案:————
31. Theallowancefordoubtfulaccountsissimilartoaccumulateddepreciationinthattheaccountrepresentsthetotalofallaccountswritten-offsincethebeginningyear.
    A. 错误
    B. 正确
    正确答案:————
32. Whencommonstockisissuedinexchangeforland,thelandshouldberecordedintheaccountsattheparamountofthestockissued.
    A. 错误
    B. 正确
    正确答案:————
33. Prepaidexpensesareanexampleofanexpense.
    A. 错误
    B. 正确
    正确答案:————
34. Temporaryinvestmentsarereportedonthebalancesheetatcost.
    A. 错误
    B. 正确
    正确答案:————
35. Thedeclarationandissuanceofastockdividenddoesnotaffectthetotalamountofacorporation'sassets,liabilities,orstockholders'equity.
    A. 错误
    B. 正确
    正确答案:————
36. AllowanceforDoubtfulAccountsisaliabilityaccount.
    A. 错误
    B. 正确
    正确答案:————
37. Foracurrentliabilitytoexist,thefollowingtwotestsmustbemet.Theliabilitymustbedueusuallywithinayearandmustbepaidoutofcurrentassets.
    A. 错误
    B. 正确
    正确答案:————
38. Informationismaterialifitsomissionormisstatementcouldinfluencetheeconomicdecisionsofusers.
    A. 错误
    B. 正确
    正确答案:————
39. Evenwhenatrialbalanceisinbalance,theremaybeerrorsintheindividualaccounts.
    A. 错误
    B. 正确
    正确答案:————
40. Bondholdersarecreditorsoftheissuingcorporation.
    A. 错误
    B. 正确
    正确答案:————
41. Incomeisrecognizedwhenanincreaseinfuturebenefitsrelatedtoanincreaseinanassetofadecreaseofaliabilityhasarisenthatcanbemeasuredreliably.
    A. 错误
    B. 正确
    正确答案:————
42. Anincomestatementisasummaryoftherevenuesandexpensesofabusinessasofaspecificdate.
    A. 错误
    B. 正确
    正确答案:————
43. Thestatementofcashflowsconsistsofanoperatingsection,anincomesection,andanequitysection.
    A. 错误
    B. 正确
    正确答案:————
44. Whenoldequipmentistradedinforanewequipment,thedifferencebetweenthelistpriceandthetradeinallowanceiscalledboot.
    A. 错误
    B. 正确
    正确答案:————
45. Recognitionistheprocessofincorporatinginthebalancesheetorincomestatementanitemthatmeetthedefinitionofanelementandsatisfiestherecognitioncriteria.
    A. 错误
    B. 正确
    正确答案:————
46. Primaryusersofaccountinginformationareaccountants.
    A. 错误
    B. 正确
    正确答案:————
47. Thepricesofbondsarequotedasapercentageofthebonds'marketvalue.
    A. 错误
    B. 正确
    正确答案:————
48. ThedifferencebetweenAccountsReceivableanditscontraassetaccountiscallednetrealizablevalue.
    A. 错误
    B. 正确
    正确答案:————
49. Revenueaccountsareincreasedbycredits.
    A. 错误
    B. 正确
    正确答案:————
50. Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet.
    A. 错误
    B. 正确
    正确答案:————

【南开大学在线作业是随机作业】