南开19秋学期（1709、1803、1809、1903、1909）《会计专业英语》在线作业（随机）

南开大学19秋学期（1709、1803、1809、1903、1909）《会计专业英语》在线作业(100分)
试卷名称19秋学期（1709、1803、1809、1903、1909）《会计专业英语》在线作业0001


1.LowCompanyowns40%ofthevotingstockofHighCorporationandusestheequitymethodinrecordingthisinvestment.HighCorporationreporteda$10000netloss.LowCorporationsentrywouldincludea()
A.Debittotheinvestmentaccountfor$10000
B.Debittotheinvestmentaccountfor$4000
C.Credittotheinvestmentaccountfor$4000
D.Debittoalossaccountfor$4000
答案
2.Expensesarereportedonthe()
A.incomestatement
B.statementofownersequity
C.statementofcashflows
D.balancesheet
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3.Financialreportsareusedby（）
A.management
B.creditors
C.investors
D.alloftheabove
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4.Duringaperiodoffallingpriceswhichofthefollowinginventorymethodsgenerallyresultsinthelowestbalancesheetamountforinventory.()
A.averagemethod
B.LIFOmethod
C.FIFOmethod
D.cannottellwithoutmoreinformation
答案
5.Whichofthefollowingfinancialstatementsreportsinformationasofaspecificdate?
A.incomestatement    奥鹏作业答案

B.statementofownersequity
C.statementofcashflows
D.balancesheet
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6.Financialstatementsinwhichfinancialdatafortwoormorecompaniesarecombinedasasingleentityarecalled
A.conventionalstatements
B.consolidatedstatements
C.auditedstatements
D.constitutionalstatements
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7.Thecharacteristicsofpartnershipexclude()
A.morefinancialresourcesthanaproprietorship
B.additionalmanagementskills
C.limitedliability
D.unlimitedliability
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8.Whichofthefollowingbelowgenerallyisthemostusefulinanalyzingcompaniesofdifferentsizes?
A.comparativestatements
B.commonsizedfinancialstatements
C.pricelevelaccounting
D.auditreport
答案
9.Theabilityofabusinesstopayitsdebtsastheycomedueandtoearnareasonableamountofincomeisreferredtoas()
A.solvencyandleverage
B.solvencyandprofitability
C.solvencyandliquidity
D.solvencyandequity
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10.Whentheperpetualinventorysystemisusedtheinventorysoldisdebitedto()
A.suppliesexpense
B.costofmerchandisesold
C.merchandiseinventory
D.sales
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11.Thecostofaproductwarrantyshouldbeincludedasanexpenseinthe()
A.periodthecashiscollectedforaproductsoldonaccount
B.futureperiodwhenthecostofrepairingtheproductispaid
C.periodofthesaleoftheproduct
D.futureperiodwhentheproductisrepairedorreplaced
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12.Thepriceatwhichastockcanbesolddependsuponanumberoffactors.Whichstatementbelowisnotoneofthosefactors?()
A.thefinancialconditionearningsrecordanddividendrecordofthecorporation
B.investorexpectationsofthecorporationsearningpower
C.howhightheparvalue
D.generalbusinessandeconomicconditionsandprospects
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13.TheaccountUnrealizedGain(Loss)onAvailableForSaleSecuritiesshouldbeincludedinthe()
A.IncomestatementasOtherRevenue(Expenses)
B.Balancesheetasanadjustmenttotheassetaccount
C.BalancesheetasanadjustmenttoStockholdersEquity
D.StatementofRetainedEarnings
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14.Whichoftheitemsbelowisnotabusinessorganizationform?()
A.entrepreneurship
B.proprietorship
C.partnership
D.corporation
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15.AustinInc.madeaPrepaidRentpaymentof$3500onJanuary1st.Thecompany’smonthlyrentis$700.TheamountofPrepaidRentthatwouldappearontheJanuary31balancesheetafteradjustmentis
A.$2800
B.$700
C.$3500
D.$1750
答案
16.OnthebalancesheettheamountshownfortheAllowanceforDoubtfulAccountsisequaltothe()
A.Uncollectibleaccountsexpensefortheyear
B.totaloftheaccountsreceivableswrittenoffduringtheyear
C.totalestimateduncollectibleaccountsasoftheendoftheyear
D.sumofallaccountsthatarepastdue.
答案
17.Whichofthefollowingshouldnotbeconsideredcashbyanaccountant?
A.coins
B.bankcheckingaccounts
C.postagestamps
D.Pettycashfunds
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18.Whichofthefollowingmeasuresacompany’sabilitytopayitscurrentliabilities?
A.earningspershare
B.inventoryturnover
C.currentratio
D.numberoftimesinterestchargesearned
答案
19.Thecostofaproductwarrantyshouldbeincludedasanexpenseinthe（）
A.periodthecashiscollectedforaproductsoldonaccount
B.futureperiodwhenthecostofrepairingtheproductispaid
C.periodofthesaleoftheproduct
D.futureperiodwhentheproductisrepairedorreplaced
答案
20.Abusinesspaid$7000toacreditorinpaymentofanamountowed.Theeffectofthetransactionontheaccountingequationwasto
A.increaseoneassetdecreaseanotherasset
B.decreaseanassetdecreasealiability
C.increaseanassetincreasealiability
D.increaseanassetincreaseownersequity
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1.Theincreasesideofallaccountsisthenormalbalance.
A.错误
B.正确
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2.Ifthedebitportionofanadjustingentryistoanassetaccountthenthecreditportionmustbetoaliabilityaccount.
A.错误
B.正确
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3.Informationismaterialifitsomissionormisstatementcouldinfluencetheeconomicdecisionsofusers.
A.错误
B.正确
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4.Theinvestorcarryinganinvestmentbytheequitymethodrecordscashdividendsreceivedasanincreaseinthecarryingamountoftheinvestment.
T.对
F.错
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5.ThejournalentrytorecordthecostofwarrantyrepairsthatwereincurredduringthecurrentperiodbutrelatedtosalesmadeinprioryearsincludesadebittoWarrantyExpense.
T.对
F.错
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6.Thedoubleentryaccountingsystemrecordseachtransactiontwice.
A.错误
B.正确
答案
7.SalesDiscountsisarevenueaccountwithacreditbalance.
T.对
F.错
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8.Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet.
T.对
F.错
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9.Evenwhenatrialbalanceisinbalancetheremaybeerrorsintheindividualaccounts.
T.对
F.错
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10.Intangibleassetsdifferfrompropertyplantandequipmentassetsinthattheylackphysicalsubstance.
T.对
F.错
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11.Availableforsalesecuritiesaresecuritiesthatmanagementexpectstosellinthefuturebutarenotactivelytradedforprofit.
A.错误
B.正确
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12.Bondsaresoldatfacevaluewhenthecontractrateisequaltothemarketrateofinterest.
T.对
F.错
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13.Foracurrentliabilitytoexistthefollowingtwotestsmustbemet.Theliabilitymustbedueusuallywithinayearandmustbepaidoutofcurrentassets.
A.错误
B.正确
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14.Ifthebondholderhastherighttoexchangeabondforsharesofcommonstockthebondiscalledaconvertiblebond.
A.错误
B.正确
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15.Availableforsalesecuritiesaresecuritiesthatmanagementexpectstosellinthefuturebutarenotactivelytradedforprofit.
T.对
F.错
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16.Thematchingconceptsupportsreportingrevenuesandrelatedexpensesinthesameperiod.
T.对
F.错
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17.Accountingisaservicethatprovidesmanydifferentuserswithfinancialinformationtomakeeconomicdecisions.
T.对
F.错
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18.Dividendsinarrearsareliabilitiesofthecorporation.
A.错误
B.正确
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19.Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet.
A.错误
B.正确
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20.Themainreasonthatthebankstatementcashbalanceandthedepositorscashbalancedonotinitiallybalanceisduetotimingdifferences.
A.错误
B.正确
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21.Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholdersequitysectionofthebalancesheet.
A.错误
B.正确
答案
22.Whenalargequantityofmerchandiseispurchasedareductionallowedonthesalepriceiscalledatradediscount.
T.对
F.错
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23.Ifafirmhasaquickratioof1thesubsequentpaymentofanaccountpayablewillcausetheratiotoincrease.
A.错误
B.正确
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24.Managerialaccountingisprimarilyconcernedwiththerecordingandreportingofeconomicdataandactivitiesofanentityforusebyownerscreditorsgovernmentalagenciesandthepublic.
A.错误
B.正确
答案
25.InestablishingapettycashfundacheckiswrittenfortheamountofthefundandisrecordedasadebittoAccountsPayableandacredittoPettyCash.
T.对
F.错
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26.Ifafirmhasaquickratioof1thesubsequentpaymentofanaccountpayablewillcausetheratiotoincrease.
T.对
F.错
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27.Abusinessusingtheperpetualinventorysystemwithitsdetailedsubsidiaryrecordsdoesnotneedtotakeaphysicalinventory.
T.对
F.错
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28.Whenalargequantityofmerchandiseispurchasedareductionallowedonthesalepriceiscalledatradediscount.
A.错误
B.正确
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29.Iftheproceedsfromthesaleofbondinvestmentsexceedsthecarryingamountofthebondsagainisrealized.
T.对
F.错
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30.Whenthemarketrateofinterestislessthanthecontractrateforabondthebondwillsellforapremium.
T.对
F.错
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