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南开23秋学期（高起本：1709-2103、专升本高起专：2003-2103）《

时间：2023-12-27  作者:在线  来源：互联网  点击： 次  

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南开23秋学期（高起本：1709-2103、专升本高起专：2003-2103）《会计专业英语》在线作业[标准答案] 试卷总分:100 得分:100 一、单选题 (共 20 道试题,共 40 分) 1.Using accrual accounting, expenses are recorded and reported only( ) A.when they ar

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南开23秋学期（高起本：1709-2103、专升本高起专：2003-2103）《会计专业英语》在线作业[标准答案]
试卷总分:100  得分:100
一、单选题 (共 20 道试题,共 40 分)
1.Using accrual accounting, expenses are recorded and reported only( )
A.when they are incurred, whether or not cash is paid
B.when they are incurred and paid at the same time
C.if they are paid before they are incurred
D.if they are paid after they are incurred
 
2.The inventory method that assigns the most recent costs to cost of good sold is
A.FIFO
B.LIFO
C.average
D.specific identification
 
3.The two methods of accounting for investments in stock are the cost method and the ( )
A.straight-line method
B.equity method
C.liability method
D.interest method
 
4.Cash dividends are usually not paid on which of the following?
A.class B common stock
B.preferred stock
C.treasury stock
D.class A common stock
 
5.Using a perpetual inventory system, the entry to record the return from a customer of merchandise sold on account includes a
A.credit to Sales Returns and Allowances
B.debit to Merchandise Inventory
C.credit to Merchandise Inventory
D.debit to Cost of Merchandise Sold
 
6.The debt created by a business when it makes a purchase on account is referred to as an
A.account payable
B.account receivable
C.asset
D.expense payable
 
7.A business paid $7,000 to a creditor in payment of an amount owed. The effect of the transaction on the accounting equation was to
A.increase one asset, decrease another asset
B.decrease an asset, decrease a liability
C.increase an asset, increase a liability
D.increase an asset, increase owner's equity
 
8.Current liabilities are( )
A.due, but not receivable for more than one year
B.due, but not payable for more than one year
C.due and receivable within one year
D.due and payable within one year
 
9.During a period of falling prices, which of the following inventory methods generally results in the lowest balance sheet amount for inventory. ( )
A.average method
B.LIFO method
C.FIFO method
D.can not tell without more information
 
10.Deferred revenue is revenue that is
A.earned and the cash has been received
B.earned but the cash has not been received
C.not earned and the cash has not been received
D.not earned but the cash has been received
 
11.The accounting equation may be expressed as（ ）
A.Assets = Equities - Liabilities
B.Assets + Liabilities = Owner's Equity
C.Assets = Revenues less Liabilities
D.Assets - Liabilities = Owner's Equity
 
12.Which of the following should not be considered cash by an accountant?
A.coins
B.bank checking accounts
C.postage stamps
D.Petty cash funds
 
13.Financial reports are used by（ ）
A.management
B.creditors
C.investors
D.all of the above
 
14.Profit is the difference between
A.assets and liabilities
B.the incoming cash and outgoing cash
C.he assets purchased with cash contributed by the owner and the cash spent to operate the business
D.the amounts received from customers for goods or services and the amounts paid for the inputs used to provide the goods or services
 
15.Notes may be issued ( )
A.when assets are purchased
B.to creditor's to temporarily satisfy an account payable created earlier
C.when borrowing money
D.all of the above
 
16.The journal entry a company uses to record the estimated accrued product warranty liability is （ ）
A.debit Product Warranty Expense; credit Product Warranty Payable
B.debit Product Warranty Payable; credit Cash
C.debit Product Warranty Expense; credit Cash
D.debit Product Warranty Payable; credit Product Warranty Expense
 
17.A bank reconciliation should be prepared periodically because （ ）
A.the depositor's records and the bank's records are in agreement
B.the bank has not recorded all of its transactions
C.any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be
 
18.The cost method of accounting for stock( )
A.recognizes dividends as income
B.is only appropriate as part of a consolidation
C.requires the investment be increased by the reported net income of the investee
D.requires the investment be decreased by the reported net income of the investee
 
19.Which of the items below is not a business organization form?( )
A.entrepreneurship
B.proprietorship
C.partnership
D.corporation
 
20.Which of the following should not be considered cash by an accountant?
A.coins
B.bank checking accounts
C.postage stamps
D.Petty cash funds
 
二、判断题 (共 30 道试题,共 60 分)
21.An income statement is a summary of the revenues and expenses of a business as of a specific date.
 
22.If ending inventory for the year is understated, net income for the year is overstated.
 
23.Paying an account payable increases liabilities and decreases assets
 
24.The relationship of each asset item as a percent of total assets is an example of vertical analysis.
 
25.Bondholders claims on the assets of the corporation rank ahead of stockholders.
 
26.A sale of treasury stock may result in a decrease in paid-in-capital. All decreases should be charged to the Paid-In-Capital from Sale of Treasury account.
 
27.Treasury Stock is listed in the stockholders' equity section on the balance sheet.
 
28.During inflationary periods, the use of the FIFO method of costing inventory will result in a greater amount of net income than would result from the use of the LIFO cost method.
 
29.When common stock is issued in exchange for land, the land should be recorded in the accounts at the par amount of the stock issued.
 
30.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.
 
31.The accrual basis of accounting requires revenue be recorded when cash is received from customers.
 
32.The matching concept supports reporting revenues and related expenses in the same period.
 
33.The declaration and issuance of a stock dividend does not affect the total amount of a corporation's assets, liabilities, or stockholders' equity.
 
34.The double-entry accounting system records each transaction twice.
 
35.The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.
 
36.Under the perpetual inventory system, when a sale is made, both the sale and cost of merchandise sold are recorded.
 
37.The amortization of a premium on bonds payable decreases bond interest expense.
 
38.Capital expenditures are costs that are charged to Stockholders' Equity accounts.
 
39.Merchandise that is returned to the vendor is referred to as a sales allowance.
 
40.An account receivable is typically classified as a revenue.
 
41.The increase side of all accounts is the normal balance.
 
42.Allowance for Doubtful Accounts is a liability account.
 
43.The adjusted trial balance verifies that total debits equals total credits before the adjusting entries are prepared.
 
44.Intangible assets differ from property, plant and equipment assets in that they lack physical substance.
 
45.When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.
 
46.Prepaid expenses are an example of an expense.
 
47.The cost of new equipment is called a revenue expenditure because it will help generate revenues in the future.
 
48.The role of accounting is to provide many different users with financial information to make economic decisions.
 
49.If the proceeds from the sale of bond investments exceeds the carrying amount of the bonds, a gain is realized.
 
50.Recognition is the process of incorporating in the balance sheet or income statement an item that meet the definition of an element and satisfies the recognition criteria.
 

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