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20秋學(xué)期（1709、1803、1809、1903、1909、2003、2009 ）《會(huì)計(jì)專業(yè)英語(yǔ)》在線作業(yè)
試卷總分:100    得分:100
第1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2題,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3題,Financial statements in which financial data for two or more companies are combined as a single entity are called
A、conventional statements
B、consolidated statements
C、audited statements
D、constitutional statements
正確答案:


第4題,Cash equivalents（  ）
A、are illegal in some company
B、will be converted to cash within two years
C、will be converted to cash within 90 days
D、will be converted to cash within 120 days
正確答案:


答案來(lái)源：（www.）,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:


第6題,The two most common specialized fields of accounting in practice are(  )
A、forensic accounting and financial accounting
B、managerial accounting and financial accounting
C、managerial accounting and environmental accounting
D、financial accounting and tax accounting systems
正確答案:


第7題,The financial statement that presents a summary of the revenues and expenses of a business for a specific period of time, such as a month or year, is called a(n)
A、income statement
B、income statement
C、prior period statement
D、statement of owner's equity
正確答案:


第8題,All of the following below are needed for the calculation of depreciation except（  ）
A、cost
B、residual value
C、estimated life
D、book value
正確答案:


第9題,Cash investments made by the owner to the business are reported on the statement of cash flows in the
A、financing activities section
B、investing activities section
C、operating activities section
D、supplemental statement
正確答案:


答案來(lái)源：（www.）,For accounting purposes, the business entity should be considered separate from its owners if the entity is（  ）
A、a corporation
B、a proprietorship
C、a partnership
D、all of the above
正確答案:


第11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(lái)源：（www.）,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13題,The amount of the outstanding checks is included on the bank reconciliation as a(n) (  )
A、deduction from the balance per depositor's records
B、addition to the balance per bank statement
C、deduction from the balance per bank statement
D、addition to the balance per depositor's records
正確答案:


第14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:


答案來(lái)源：（www.）,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16題,Expenses are recorded when(   )
A、cash is paid for services rendered
B、a bill is received in advance of services rendered
C、services are rendered
D、none of the above
正確答案:


第17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18題,Stockholders' equity （  ）
A、is usually equal to cash on hand
B、includes paid-in capital and liabilities
C、includes retained earnings and paid-in capital
D、is shown on the income statement
正確答案:


第19題,Which of the following groups of accounts have a normal debit balance?
A、revenues, liabilities, capital
B、capital, assets
C、liabilities, expenses
D、assets, expenses
正確答案:


答案來(lái)源：（www.）,Revenue should be recognized when（  ）
A、cash is received
B、the service is performed
C、the customer places an order
D、the customer charges an order
正確答案:


第21題,Accounting Process is identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of information.
A、錯(cuò)誤
B、正確
正確答案:


第22題,The increase side of all accounts is the normal balance.
T、對(duì)
F、錯(cuò)
正確答案:


第23題,If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.
T、對(duì)
F、錯(cuò)
正確答案:


第24題,An income statement is a summary of the revenues and expenses of a business as of a specific date.
T、對(duì)
F、錯(cuò)
正確答案:F


答案來(lái)源：（www.）,The accrual basis of accounting requires revenue be recorded when cash is received from customers.
A、錯(cuò)誤
B、正確
正確答案:F


第26題,Sales Discounts is a revenue account with a credit balance.
T、對(duì)
F、錯(cuò)
正確答案:


第27題,Any difference between the fair market values of the securities and their cost is a realized gain or loss.
A、錯(cuò)誤
B、正確
正確答案:F


第28題,Revenue accounts are increased by credits.
A、錯(cuò)誤
B、正確
更多答案下載：（www.）


第29題,The matching concept requires expenses be recorded in the same period that the related revenue is recorded.
A、錯(cuò)誤
B、正確
更多答案下載：（www.）


答案來(lái)源：（www.）,Under the equity method, a stock purchase is recorded at its original cost and is not adjusted to fair market value each accounting period.
T、對(duì)
F、錯(cuò)
更多答案下載：（www.）


第31題,A business using the perpetual inventory system, with its detailed subsidiary records, does not need to take a physical inventory.
A、錯(cuò)誤
B、正確
正確答案:F


第32題,A corporation is a business that is legally separate and distinct from its owners.
T、對(duì)
F、錯(cuò)
正確答案:


第33題,Paying an account payable increases liabilities and decreases assets
T、對(duì)
F、錯(cuò)
正確答案:


第34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(cuò)誤
B、正確
正確答案:


第35題,The declining-balance method is an accelerated depreciation method.
T、對(duì)
F、錯(cuò)
更多答案下載：（www.）


第36題,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.
A、錯(cuò)誤
B、正確
正確答案:F


第37題,The allowance for doubtful accounts is similar to accumulated depreciation in that the account represents the total of all accounts written-off since the beginning year.
T、對(duì)
F、錯(cuò)
正確答案:F


第38題,Investments in stocks that are expected to be held for the long term are listed in the stockholder's equity section of the balance sheet.
T、對(duì)
F、錯(cuò)
正確答案:


第39題,A business using the perpetual inventory system, with its detailed subsidiary records, does not need to take a physical inventory.
T、對(duì)
F、錯(cuò)
正確答案:F


第40題,Liability accounts are increased by debits.
T、對(duì)
F、錯(cuò)
正確答案:F


第41題,All property, plant, and equipment assets are depreciated over time.
A、錯(cuò)誤
B、正確
正確答案:F


第42題,Treasury Stock is listed in the stockholders' equity section on the balance sheet.
A、錯(cuò)誤
B、正確
正確答案:


第43題,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、錯(cuò)誤
B、正確
正確答案:


第44題,Even when a trial balance is in balance, there may be errors in the individual accounts.
T、對(duì)
F、錯(cuò)
正確答案:


第45題,The declaration and issuance of a stock dividend does not affect the total amount of a corporation's assets, liabilities, or stockholders' equity.
A、錯(cuò)誤
B、正確
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.
T、對(duì)
F、錯(cuò)
正確答案:F


第47題,Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.
T、對(duì)
F、錯(cuò)
正確答案:


第48題,The role of accounting is to provide many different users with financial information to make economic decisions.
T、對(duì)
F、錯(cuò)
更多答案下載：（www.）


第49題,The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.
T、對(duì)
F、錯(cuò)
正確答案:


答案來(lái)源：（www.）,Solvency analysis focuses on the ability of a business to pay its current and noncurrent liabilities.
A、錯(cuò)誤
B、正確
正確答案: