南開21春學(xué)期《會(huì)計(jì)專業(yè)英語》在線作業(yè)(標(biāo)準(zhǔn)答案)

可做奧鵬全部院校在線離線作業(yè)畢業(yè)論文QQ:3230981406 微信:aopopenfd777

發(fā)布時(shí)間:2021/9/1 21:01:02來源:admin瀏覽: 51 次

可做奧鵬院校所有作業(yè),畢業(yè)論文,咨詢請(qǐng)?zhí)砑観Q:3230981406      微信:aopopenfd777



21春學(xué)期(1709、1803、1809、1903、1909、2003、2009、2103)《會(huì)計(jì)專業(yè)英語》在線作業(yè)
試卷總分:100    得分:100
第1,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2題,Which of the following is not included in the computation of the quick ratio?
A、inventory
B、marketable securities
C、accounts receivable
D、cash
正確答案:


第3題,The most widely used depreciation method is
A、straight-line
B、sum-of-the-years-digits
C、declining-balance
D、units-of-production
正確答案:


第4題,Which of the following entries records the acquisition of office supplies on account?
A、Office Supplies, debit; Cash, credit
B、Cash, debit; Office Supplies, credit
C、Office Supplies, debit; Accounts Payable, credit
D、Accounts Receivable, debit; Office Supplies, credit
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6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:


第7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:


第8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9題,One of the main disadvantages of the corporate form is the(   )
A、professional management
B、double taxation of dividends
C、charter
D、corporation must issue stock
正確答案:


答案來源:(www.),Characteristics of a corporation include (  )
A、shareholders who are mutual agents
B、direct management by the shareholders (owners)
C、its inability to own property
D、shareholders who have limited liability
正確答案:


第11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:


答案來源:(www.),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13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:


第14題,The method of accounting for investments in equity securities in which the investor records its share of periodic net income of the investee is the (  )
A、cost method
B、market method
C、income method
D、equity method
正確答案:


答案來源:(www.),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
正確答案:


第16題,The matching concept(   )
A、addresses the relationship between the journal and the balance sheet
B、determines whether the normal balance of an account is a debit or credit
C、requires that the dollar amount of debits equal the dollar amount of credits on a trial balance
D、determines that expenses related to revenue be reported at the same time the revenue is reported
正確答案:


第17題,On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the (  )
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 year
D、sum of all accounts that are past due.
正確答案:


第18題,The most widely used depreciation method is
A、straight-line
B、sum-of-the-years-digits
C、declining-balance
D、units-of-production
正確答案:


第19題,Which of the following groups are considered to be internal users of accounting information?
A、Employees and customers
B、Customers and vendors
C、Employees and managers
D、Government and banks
正確答案:


答案來源:(www.),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
正確答案:


第21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.
T、對(duì)
F、錯(cuò)
正確答案:


第22題,Under the accrual basis for the accounting period concept, revenues are reported in the income statement in the period in which they are earned.
T、對(duì)
F、錯(cuò)
更多答案下載:(www.)


第23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(duì)
F、錯(cuò)
正確答案:F


第24題,Available-for-sale securities are securities that management expects to sell in the future, but are not actively traded for profit.
A、錯(cuò)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(duì)
F、錯(cuò)
正確答案:F


第26題,The main reason that the bank statement cash balance and the depositor's cash balance do not initially balance is due to timing differences.
T、對(duì)
F、錯(cuò)
正確答案:


第27題,During deflationary periods, the use of the LIFO method of costing inventory will result in a lower amount of current assets than would result from the use of the FIFO method.
T、對(duì)
F、錯(cuò)
正確答案:F


第28題,During the closing process, some balance sheet accounts are closed and end the period with a zero balance.
T、對(duì)
F、錯(cuò)
正確答案:F


第29題,When old equipment is traded in for a new equipment, the difference between the list price and the trade in allowance is called boot.
A、錯(cuò)誤
B、正確
正確答案:


答案來源:(www.),The maturity value of a note receivable is always the same as its face value.
T、對(duì)
F、錯(cuò)
正確答案:F


第31題,The accounting equation can be expressed as Assets - Liabilities = Owner's Equity.
T、對(duì)
F、錯(cuò)
正確答案:


第32題,Temporary investments are reported on the balance sheet at cost.
A、錯(cuò)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(duì)
F、錯(cuò)
正確答案:


第34題,A large retained earnings account means that there is cash available to pay dividends.
T、對(duì)
F、錯(cuò)
正確答案:F


第35題,The normal balance of the accumulated depreciation account is debit.
A、錯(cuò)誤
B、正確
正確答案:


第36題,The adjusted trial balance verifies that total debits equals total credits before the adjusting entries are prepared.
T、對(duì)
F、錯(cuò)
正確答案:F


第37題,Under the periodic inventory system, the cost of merchandise sold is recorded when sales are made.
T、對(duì)
F、錯(cuò)
正確答案:F


第38題,The cost of new equipment is called a revenue expenditure because it will help generate revenues in the future.
A、錯(cuò)誤
B、正確
正確答案:


第39題,Every adjusting entry will affect at least one income statement account and one balance sheet account.
T、對(duì)
F、錯(cuò)
更多答案下載:(www.)


第40題,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:


第41題,Solvency analysis focuses on the ability of a business to pay its current and noncurrent liabilities.
T、對(duì)
F、錯(cuò)
正確答案:


第42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(duì)
F、錯(cuò)
更多答案下載:(www.)


第43題,All property, plant, and equipment assets are depreciated over time.
A、錯(cuò)誤
B、正確
正確答案:


第44題,Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.
A、錯(cuò)誤
B、正確
更多答案下載:(www.)


第45題,Consuming goods and services in the process of generating revenues results in expenses.
A、錯(cuò)誤
B、正確
正確答案:


第46題,The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.
T、對(duì)
F、錯(cuò)
正確答案:


第47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(duì)
F、錯(cuò)
更多答案下載:(www.)


第48題,An account receivable is typically classified as a revenue.
T、對(duì)
F、錯(cuò)
正確答案:F


第49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


答案來源:(www.),The amortization of a premium on bonds payable decreases bond interest expense.
A、錯(cuò)誤
B、正確
更多答案下載:(www.)














  • 上一篇:
  • 下一篇:
  • 作業(yè)咨詢 論文咨詢
    微信客服掃一掃

    回到頂部