15春学期《会计专业英语》在线作业

李老师

15春学期《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.  A capital expenditure results in a debit to （ ）
A. an expense account
B. a capital account
C. a liability account
D. an asset account
      满分：2  分
2.  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
      满分：2  分
3.  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
      满分：2  分
4.  Which of the items below is not a business organization form?（ ）
A. entrepreneurship
B. proprietorship
C. partnership
D. corporation
      满分：2  分
5.  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
      满分：2  分
6.  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
7.  The measurement bases exclude( )
A. Historical cost
B. Current cost
C. Sale price
D. Present value
      满分：2  分
8.  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
9.  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
10.  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.
      满分：2  分
11.  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
12.  The primary purpose of a stock split is to （ ）
A. increase paid-in capital
B. reduce the market price of the stock per share
C. increase the market price of the stock per share
D. increase retained earnings
      满分：2  分
13.  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
      满分：2  分
14.  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
15.  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
16.  What is the type of account and normal balance of Allowance for Doubtful Accounts?
A. Contra asset, credit
B. Asset, debit
C. Asset, credit
D. Contra asset, debit
      满分：2  分
17.  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
18.  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
19.  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
20.  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
      满分：2  分