16春学期《会计专业英语》在线作业

李老师

16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.  When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at （ ）
A. a premium
B. their face value
C. their maturity value
D. a discount
      满分：2  分
2.  Which of the following should not be considered cash by an accountant?
A. coins
B. bank checking accounts
C. postage stamps
D. Petty cash funds
      满分：2  分
3.  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
4.  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
      满分：2  分
5.  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
6.  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
7.  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
8.  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
9.  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
10.  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
11.  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
12.  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
13.  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
      满分：2  分
14.  All of the following below are needed for the calculation of depreciation except（ ）
A. cost
B. residual value
C. estimated life
D. book value
      满分：2  分
15.  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
16.  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
      满分：2  分
17.  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
18.  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
19.  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
      满分：2  分
20.  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