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-[南开大学]20春学期（1709、1803、1809、1903、1909、2003）《会计专业英语》在线作业; E1 e p. |* a4 K& {9 ?. n! p
试卷总分:100 得分:100$ D) P# i! s- g8 ]
第1题,Cash equivalents( )1 B9 F- s1 U' L. k* h
A、are illegal in some company
B、will be converted to cash within two years' J+ H* I# g" w- v5 ? F
C、will be converted to cash within 90 days* X- D7 F- W# `$ S3 E2 p% P4 G; W
D、will be converted to cash within 120 days3 H6 }0 o$ M n$ B
正确答案:* z" U8 u* L1 r
# i6 @4 S; K0 s8 f) V
第2题,On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the ( )
A、Uncollectible accounts expense for the year$ K- O- H! G' {+ E; U
B、total of the accounts receivables written-off during the year& z. ?; N2 ^6 T4 s' K) i
C、total estimated uncollectible accounts as of the end of the year2 b% w7 I& A6 k; ^
D、sum of all accounts that are past due.7 e i- Z N) Z2 t: ~; s; [
正确答案:
/ R3 }: W1 V4 O
8 G) b, s9 s3 ^( V- g$ {; z
第3题,The primary purpose of a stock split is to ( )
A、increase paid-in capital& C; O' { I2 m M2 V
B、reduce the market price of the stock per share
C、increase the market price of the stock per share O# n5 W4 N/ e. _1 L
D、increase retained earnings
正确答案: I: f; d! @- k) ?* [+ h9 r; z# |
- {# a# Z% m P& M/ ~
第4题,The accounting equation may be expressed as（ ）" n" `# L4 Y0 O6 j( I
A、Assets = Equities - Liabilities* x }. b$ v" ?; `, Y
B、Assets + Liabilities = Owner's Equity
C、Assets = Revenues less Liabilities& y( r0 H6 e7 f- b _$ l- Y
D、Assets - Liabilities = Owner's Equity
正确答案) B+ X/ M) f) V0 R2 p# {
* B9 U6 b/ k& v$ T8 R9 a, S
答案来源：谋学网（www.mouxue.com）,Current liabilities are（ ）
A、due, but not receivable for more than one year# v2 i" n" p! k: e( z
B、due, but not payable for more than one year
C、due and receivable within one year! g: w' Y7 n: V4 n# L; V' Z( H
D、due and payable within one year6 Z. G6 {+ Z+ d: m7 r# h. y
正确答案" u' m+ R. H) P O
第6题,How does paying a liability in cash affect the accounting equation?% W3 G0 d( w" \+ s& |3 \0 B
A、assets increase; liabilities decrease
B、assets increase; liabilities increase
C、assets decrease; liabilities decrease7 f7 z' ^% d9 T9 ~5 h0 J5 O/ `
D、liabilities decrease; owner's equity increases
正确答案:7 C$ n6 v2 H1 c: k9 {. W
; `9 u4 ]/ }! @, b0 I( }' r
第7题,Merchandise inventory at the end of the year is overstated. Which of the following statements correctly states the effect of the error?) g+ h$ M8 @' r+ K3 Y: h
A、owner's equity is overstated9 P/ V/ X7 E' U! I$ \1 [
B、cost of merchandise sold is overstated
C、gross profit is understated& J; A ~4 O# N& d; P, R3 I- W
D、net income is understated
正确答案:6 h" J% Q/ O0 b
: T6 a- Q: e/ ~7 f
第8题,All of the following occur with a double-entry accounting system except:
A、The accounting equation remains in balance.9 N1 X1 L$ ~3 k g X D& M
B、Each business transaction will have only two entries.' Q4 @1 A; h Z* y+ e( v
C、Every transaction affects at least two accounts& ~* r' X8 ?. k- M* Q) Z7 C. t: r
D、The sum of all debits is always equal to the sum of all credits in each journal entry.$ W4 r1 G" C2 k% d5 h
正确答案:
第9题,On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （ ）/ h# K' `- ^* f: x4 E
A、Uncollectible accounts expense for the year
B、total of the accounts receivables written-off during the year
C、total estimated uncollectible accounts as of the end of the year8 Y: P1 e' v, Z6 u6 l$ o
D、sum of all accounts that are past due.6 l6 |5 c# I2 O6 j
正确答案:
. o7 n0 U7 H; W. b0 m
答案来源：谋学网（www.mouxue.com）,Which statement below is not a reason for a corporation to buy back its own stock.
A、resale to employees
B、bonus to employees
C、for supporting the market price of the stock5 r$ i- c0 W, x, ]3 k! V
D、to increase the shares outstanding# z" @4 A8 Q& q I" ^
正确答案" q" }3 d- r$ s- \+ Q* N
* }8 H7 O! l* I( m8 _# O2 @1 ~
第11题,Financial reports are used by( )
A、management
B、creditors
C、investors' L8 s9 O8 v- R( M5 T
D、all of the above
正确答案
# s1 l3 z: R1 I; w6 v
Y/ }1 H2 \4 o$ {
答案来源：谋学网（www.mouxue.com）,What is the type of account and normal balance of Allowance for Doubtful Accounts?
A、Contra asset, credit' J% c0 ^5 }) p3 Z- b% U
B、Asset, debit; b8 t5 h" @$ @$ G% O
C、Asset, credit
D、Contra asset, debit
正确答案:
7 v/ L/ I% U. s9 b; G
- y7 {; {! E- w* f
第13题,Debts owed by a business are referred to as（ ）
A、accounts receivables
B、equities( q$ R( i4 \' ]" s) {
C、owner's equity
D、liabilities
正确答案$ B" \! r, g6 M: s
. n2 |* t5 k0 R/ R
$ b5 e3 ]* `, e/ q- J, R
第14题,If the allowance method of accounting for uncollectible receivables is used, what general ledger account is credited to write off a customer's account as uncollectible?; ?# e; S! a& K, P L/ V& b+ I
A、Uncollectible Accounts Expense
B、Accounts Receivable
C、Allowance for Doubtful Accounts/ j5 i! D( Y8 X/ j. c/ \9 B. |
D、Interest Expense! J- @! C; w) p4 g% ]: @" q" V0 `* n
正确答案:# }5 ~- \$ w9 W* n
& A4 h1 H6 z/ b; A# T: a
答案来源：谋学网（www.mouxue.com）,Which of the following financial statements reports information as of a specific date?; ^; `5 O" S: L) j- L" V
A、income statement
B、statement of owner's equity
C、statement of cash flows
D、balance sheet$ V: N) X( `0 v. F; u5 M
正确答案
第16题,Current liabilities are( )# i; c$ A- a( L% \* z3 {9 P' _
A、due, but not receivable for more than one year% w% S8 k# `" j7 e# M
B、due, but not payable for more than one year* o6 P, q0 b0 B+ j# u! S/ l& ^
C、due and receivable within one year B, W2 ]+ S' e8 b
D、due and payable within one year
正确答案
2 j y4 V' u3 o/ `4 i& ]+ l
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第17题,The debt created by a business when it makes a purchase on account is referred to as an
A、account payable3 t' j, m4 K: o6 i$ o( b1 `
B、account receivable
C、asset9 e4 r) W/ Y. v* I& w# I! O D
D、expense payable
正确答案:
* I/ V+ k2 ~ J7 q. k
第18题,The percentage analysis of increases and decreases in individual items in comparative financial statements is called ( )5 Z3 B% m! v1 D: D: j u
A、vertical analysis) q6 e$ x7 b6 ~! o6 L; x* S
B、solvency analysis" s2 m4 T0 W$ c: `: A0 q
C、profitability analysis
D、horizontal analysis
正确答案1 Q7 u% P8 l& t) W7 v1 d" o2 g6 Q9 f$ n+ {
/ z8 U: ^* Z6 j% u( _
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第19题,Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?
A、net income is understated3 X: C* l7 o: j4 [) F- @
B、net income is overstated
C、cost of merchandise sold is understated- S, h; t2 Q' |: X4 [# N( U. m0 |
D、merchandise inventory reported on the balance sheet is overstated
正确答案 i( F; R I) T' O6 G' ~
" e: `( h5 R$ K2 H; }8 u
答案来源：谋学网（www.mouxue.com）,Which of the following groups are considered to be internal users of accounting information?
A、Employees and customers
B、Customers and vendors$ Z% J: m: \$ ?3 B2 T
C、Employees and managers
D、Government and banks( ?* S2 A2 J* m1 J7 ~
正确答案 g5 _1 ~" k3 G5 _- K
z/ I6 q* q) M% J, j1 E" |( _5 l
第21题,Available-for-sale securities are securities that management expects to sell in the future, but are not actively traded for profit.
A、错误% f- E0 j4 [1 s6 [ h- S
B、正确5 S5 n5 J1 Z+ X( f+ v
更多答案下载：谋学网（www.mouxue.com）2 P0 c) o5 W% K
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第22题,The matching concept requires expenses be recorded in the same period that the related revenue is recorded.
T、对0 y+ m1 ~" A0 Q
F、错' _: o" {8 A2 |/ w. V9 X
更多答案下载：谋学网（www.mouxue.com）1 }* L8 K* M% I0 V
( I% w7 j' F* d/ I% T! H/ e
第23题,Even when a trial balance is in balance, there may be errors in the individual accounts.
T、对: j8 @4 \( o: ?; u3 ^
F、错
正确答案:8 M p! b; d8 M$ ?* e
& x+ x$ T0 g' l2 r' A, X$ J
第24题,The order of the flow of accounting data is (1) record in the ledger, (2) record in the journal, (3) prepare the financial statements.* n2 J5 B* Q. c% ?" Z
T、对
F、错; \* d' _$ {: y0 ]2 v
正确答案:F
* \8 t3 \* D* u7 M5 q/ M; k2 J
答案来源：谋学网（www.mouxue.com）,In establishing a petty cash fund, a check is written for the amount of the fund and is recorded as a debit to Accounts Payable and a credit to Petty Cash.
A、错误
B、正确
正确答案:* n; q8 h- W& |9 @6 f$ {
; F, D9 t5 v0 } K& @7 s* X5 P$ }* q
第26题,Solvency analysis focuses on the ability of a business to pay its current and noncurrent liabilities.
T、对/ t" Y6 j, Z0 ^9 _+ X; R
F、错& M; N! F# ~# A' Q! `, o
正确答案:
第27题,Every adjusting entry will affect at least one income statement account and one balance sheet account." j2 J8 I. O0 X3 v+ m0 s, q f
T、对
F、错
更多答案下载：谋学网（www.mouxue.com）
& G D& v# _+ ^% v/ D! \
第28题,Purchasing supplies on account increases liabilities and decreases equity.
T、对
F、错) Y7 h: q8 v! P, x' G& k, Y
正确答案:F: p, q* L. t' r6 u0 E+ _
- k6 Y1 X# W) Y j) X: J
第29题,Solvency analysis focuses on the ability of a business to pay its current and noncurrent liabilities.
A、错误4 M. r- B- h8 V' Z$ w. ^
B、正确! |7 _& s/ U( Q2 G- ^: C3 t
正确答案:
]2 u% K! T Q2 H
答案来源：谋学网（www.mouxue.com）,The journal entry to record the cost of warranty repairs that were incurred during the current period, but related to sales made in prior years, includes a debit to Warranty Expense.& E: D2 `# V2 P- {$ E
T、对 }$ Z; Q+ V& ^- f2 y* @: Z
F、错& ?5 \& q* C2 }+ X$ S
更多答案下载：谋学网（www.mouxue.com）
7 }0 `2 x+ I/ a* ^* S, U" K- Z
第31题,If the liabilities owed by a business total $500,000, then the assets also total $500,000.
T、对
F、错
正确答案:
" ~; \! S# r; \+ z8 x4 E
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第32题,If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.
A、错误
B、正确
正确答案:% \( v0 Q: k r g
( Y' R* k" c% j" Y5 d+ r# G4 }/ ]
( h: `6 L: v0 c; [! {+ K
第33题,The matching concept requires expenses be recorded in the same period that the related revenue is recorded.
A、错误
B、正确( z0 x" |# U4 Q& n% g+ V; A
更多答案下载：谋学网（www.mouxue.com）" }4 g; G6 I/ D5 G: e
7 V: u9 J9 F6 l
第34题,The main reason that the bank statement cash balance and the depositor's cash balance do not initially balance is due to timing differences.5 {# T# U" t. y+ ]* S
A、错误
B、正确/ O& N8 d& b$ u' t, v: ~
正确答案:5 F4 G4 S( v( ^
6 O$ a/ F( Z. ~, u! `2 g$ V3 T# E h
第35题,Paying an account payable increases liabilities and decreases assets
A、错误
B、正确+ Z# b! v! |$ ]& K+ G0 ]4 r; c+ F
正确答案 Y' ?. ^* r& O. O& h# D- |% ^
第36题,For strong internal control system over cash, it is important to have the duties related to cash receipts and cash payments divided among different employees.
A、错误
B、正确6 b+ D! o3 `. ^( a
正确答案:
- }+ @& f# \/ f- @: i4 s
第37题,Bondholders are creditors of the issuing corporation.
A、错误7 l0 E" a. W2 E* r; _' ^
B、正确0 U Q3 k: r/ p% t
正确答案:: J1 N+ R/ R2 G% f; ?; T
) ~& b7 t) f7 o) N+ \+ U
3 l6 l8 s% L: m. G( w1 C% I
第38题,Even when a trial balance is in balance, there may be errors in the individual accounts.
A、错误
B、正确
正确答案:! B* a) D4 k) v. r6 b
9 J5 f: R+ r! k! Z8 z$ g" F4 A) S
第39题,The statement of cash flows consists of an operating section, an income section, and an equity section.5 T* [+ Q* j8 T7 r
T、对
F、错- N) S( D) d* x+ B6 s/ O
正确答案:F
, {- w- K( _9 p4 m3 m. E
第40题,Intangible assets differ from property, plant and equipment assets in that they lack physical substance.
T、对
F、错
正确答案:
第41题,The amortization of a premium on bonds payable decreases bond interest expense.: b4 [, i0 e9 Z+ A1 n/ Q$ G9 |" U
T、对( U" M p) w5 v/ p4 y* i+ q
F、错$ i B6 Q) P) C8 ?7 p9 w
正确答案 x, G, \0 ]1 V R" i r' W5 I* d
3 B# W6 R8 j6 M" {9 g
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第42题,The double-entry accounting system records each transaction twice.
A、错误2 @8 Q X# _5 w N( H0 S
B、正确 q. n. h: `4 O7 H M2 } @( J
正确答案 {4 \* G% `# W4 M2 p" _0 L/ ]
+ N( d6 x! u5 t1 j
第43题,An income statement is a summary of the revenues and expenses of a business as of a specific date.- Q H3 U' t5 T/ S' w% b3 |
T、对
F、错: Z% a8 @; p) C
正确答案:F
. w/ a" L# K( i7 U; ]
第44题,The difference between Accounts Receivable and its contra asset account is called net realizable value.
T、对# N' H% f. F8 H) ?; h$ B
F、错
更多答案下载：谋学网（www.mouxue.com）
' n/ Q& S' Q& S. [4 X
第45题,Primary users of accounting information are accountants./ w" y4 K. I* F+ T
T、对
F、错, b! P. [! N! `: u# S2 N: h
正确答案:F+ i, J5 \# Q! F( A
2 i, Z6 y) C4 M# H( n* [7 ~/ K4 ]
第46题,The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.% U( t" k* I6 x$ i& `
A、错误
B、正确) j- E# L9 C) r1 ]$ \
正确答案:
6 c+ G3 F4 {, e2 `. f- v) \1 m
; p% B( [' M) R1 l$ h0 k$ [
第47题,Dividends in arrears are liabilities of the corporation.
A、错误: K7 c* { |- A0 I6 T$ Q
B、正确
正确答案:
P* ?% V8 q3 Y! f+ i) p* q- N/ z
第48题,When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.& [( f8 V1 ^$ r6 g6 ]
A、错误; m3 _0 `8 _3 E& y! v0 _
B、正确$ N I; z" q8 G" _2 I+ i
正确答案:
: Y w$ _& e. d# `
第49题,For a current liability to exist, the following two tests must be met. The liability must be due usually within a year and must be paid out of current assets.9 D6 V5 z3 S. K$ g
A、错误9 W+ B" _4 a. k& D
B、正确
' p$ R! G# v$ m% p
- ?' a: n- p7 D0 Q5 h* w5 B, N1 C
Revenue is earned only when money is received.( H& F# f, ^) S9 I& m7 a. G( i0 Z
A、错误
B、正确
正确答案:F |
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发表于 2020-8-3 10:27:25
