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[南開大學(xué)]20秋學(xué)期（1709、1803、1809、1903、1909、2003、2009 ）《會計(jì)專業(yè)英語》在線作業(yè)
試卷總分:100    得分:100
第1題,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
正確答案:


第2題,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
正確答案:


第3題,In the accounting cycle, the last step is(  )
A、preparing the financial statements
B、journalizing and posting the adjusting entries
C、preparing a post-closing trial balance
D、journalizing and posting the closing entries
正確答案:


第4題,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
正確答案:


答案來源：（www.）,The interest rate specified in the bond indenture is called the (  )
A、discount rate
B、contract rate
C、market rate
D、effective rate
正確答案:


第6題,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
正確答案:


第7題,The cost of a product warranty should be included as an expense in the （  ）
A、period the cash is collected for a product sold on account
B、future period when the cost of repairing the product is paid
C、period of the sale of the product
D、future period when the product is repaired or replaced
正確答案:


第8題,In which section of the balance sheet would Treasury Stock be reported?
A、Fixed assets
B、Long-term liabilities
C、Stockholders' equity
D、Intangible assets
正確答案:


第9題,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 discovered and corrected
D、the bank must make sure that its records are correct
正確答案:


答案來源：（www.）,A capital expenditure results in a debit to （  ）
A、an expense account
B、a capital account
C、a liability account
D、an asset account
正確答案:


第11題,When the perpetual inventory system is used, the inventory sold is debited to (  )
A、supplies expense
B、cost of merchandise sold
C、merchandise inventory
D、sales
正確答案:


答案來源：（www.）,When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are (   )
A、convertible bonds
B、unsecured bonds
C、debenture bonds
D、callable bonds
正確答案:


第13題,The interest rate specified in the bond indenture is called the （  ）
A、discount rate
B、contract rate
C、market rate
D、effective rate
正確答案:


第14題,If preferred stock has dividends in arrears, the preferred stock must be (  )
A、participating
B、callable
C、cumulative
D、convertible
正確答案:


答案來源：（www.）,The characteristics of partnership exclude(   )
A、more financial resources than a proprietorship
B、additional management skills
C、limited liability
D、unlimited liability
正確答案:


第16題,The liability for a dividend is recorded on which of the following dates?
A、the date of record
B、the date of payment
C、the date of announcement
D、the date of declaration
正確答案:


第17題,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
正確答案:


第18題,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
正確答案:


第19題,Under which method of cost flows is the inventory assumed to be composed of the most recent costs?
A、average cost
B、last-in, first-out
C、first-in, first-out
D、weighted average
正確答案:


答案來源：（www.）,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
正確答案:


第21題,Under the cash basis for the accounting period concept, revenues and expenses are reported in the income statement in the period in which cash is received or paid.
T、對
F、錯
更多答案下載：（www.）


第22題,The role of accounting is to provide many different users with financial information to make economic decisions.
T、對
F、錯
更多答案下載：（www.）


第23題,Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.
T、對
F、錯
正確答案:


第24題,If ending inventory for the year is overstated, owner's equity reported on the balance sheet at the end of the year is understated.
T、對
F、錯
正確答案:


答案來源：（www.）,The prices of bonds are quoted as a percentage of the bonds' market value.
T、對
F、錯
正確答案:


第26題,In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.
T、對
F、錯
正確答案:F


第27題,Bondholders claims on the assets of the corporation rank ahead of stockholders.
A、錯誤
B、正確
正確答案:


第28題,Under the periodic inventory system, the cost of merchandise sold is recorded when sales are made.
T、對
F、錯
正確答案:


第29題,All property, plant, and equipment assets are depreciated over time.
T、對
F、錯
正確答案:F


答案來源：（www.）,When using the FIFO inventory costing method, the most recent costs are assigned to the cost of goods sold.
T、對
F、錯
正確答案:F


第31題,An account receivable is a claim against a customer arising from a sale on account.
T、對
F、錯
更多答案下載：（www.）


第32題,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.
A、錯誤
B、正確
正確答案:


第33題,The declaration and issuance of a stock dividend does not affect the total amount of a corporation's assets, liabilities, or stockholders' equity.
T、對
F、錯
正確答案:


第34題,Primary users of accounting information are accountants.
T、對
F、錯
正確答案:F


第35題,When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.
T、對
F、錯
更多答案下載：（www.）


第36題,Prepaid expenses are an example of an expense.
A、錯誤
B、正確
正確答案:


第37題,Bonds are sold at face value when the contract rate is equal to the market rate of interest.
T、對
F、錯
更多答案下載：（www.）


第38題,All property, plant, and equipment assets are depreciated over time.
A、錯誤
B、正確
正確答案:F


第39題,Any difference between the fair market values of the securities and their cost is a realized gain or loss.
T、對
F、錯
正確答案:F


第40題,If the debit portion of an adjusting entry is to an asset account, then the credit portion must be to a liability account.
T、對
F、錯
正確答案:


第41題,The matching concept supports reporting revenues and related expenses in the same period.
T、對
F、錯
更多答案下載：（www.）


第42題,In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.
A、錯誤
B、正確
正確答案:


第43題,Temporary investments are reported on the balance sheet at cost.
A、錯誤
B、正確
正確答案:


第44題,Accounting is a service that provides many different users with financial information to make economic decisions.
T、對
F、錯
正確答案:


第45題,Treasury Stock is listed in the stockholders' equity section on the balance sheet.
T、對
F、錯
正確答案:


第46題,The book value of a fixed asset reported on the balance sheet represents its market value on that date.
A、錯誤
B、正確
正確答案:F


第47題,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.
T、對
F、錯
正確答案:F


第48題,The two main sources of stockholders' equity are investments contributed by stockholders and net income retained in the business.
T、對
F、錯
正確答案:


第49題,The difference between Accounts Receivable and its contra asset account is called net realizable value.
A、錯誤
B、正確
更多答案下載：（www.）


答案來源：（www.）,If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.
T、對
F、錯
正確答案: