15秋学期《会计专业英语》在线作业

李老师

15秋学期《会计专业英语》在线作业
试卷总分：100       测试时间：--
单选题 判断题  


一、单选题（共 20 道试题，共 40 分。）V 1.  Accumulated Depreciation ( )
A. is used to show the amount of cost expiration of intangibles
B. is the same as Depreciation Expense
C. is a contra asset account
D. is used to show the amount of cost expiration of natural resources
      满分：2  分
2.  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 stock
D. to increase the shares outstanding
      满分：2  分
3.  Sinking Fund Cash would be classified on the balance sheet as （ ）
A. a current asset
B. a fixed asset
C. an intangible asset
D. an investment
      满分：2  分
4.  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
      满分：2  分
5.  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
      满分：2  分
6.  The measurement bases exclude( )
A. Historical cost
B. Current cost
C. Sale price
D. Present value
      满分：2  分
7.  The inventory method that assigns the most recent costs to cost of good sold is
A. FIFO
B. LIFO
C. average
D. specific identification
      满分：2  分
8.  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 understated
B. net income is overstated
C. cost of merchandise sold is understated
D. merchandise inventory reported on the balance sheet is overstated
      满分：2  分
9.  The interest rate specified in the bond indenture is called the （ ）
A. discount rate
B. contract rate
C. market rate
D. effective rate
      满分：2  分
10.  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
      满分：2  分
11.  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
      满分：2  分
12.  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
      满分：2  分
13.  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
      满分：2  分
14.  The excess of issue price over par of common stock is termed a(n) （ ）
A. discount
B. income
C. deficit
D. premium
      满分：2  分
15.  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
      满分：2  分
16.  The most widely used depreciation method is
A. straight-line
B. sum-of-the-years-digits
C. declining-balance
D. units-of-production
      满分：2  分
17.  Which of the following below generally is the most useful in analyzing companies of different sizes?
A. comparative statements
B. common-sized financial statements
C. price-level accounting
D. audit report
      满分：2  分
18.  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
      满分：2  分
19.  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
      满分：2  分
20.  Expenses are reported on the（ ）
A. income statement
B. statement of owner's equity
C. statement of cash flows
D. balance sheet
      满分：2  分