南开14秋学期《会计专业英语》在线作业答案

李老师

14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.  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
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.  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
      满分：2  分
5.  The journal entry a company uses to record the estimated accrued product warranty liability is （ ）
A. debit Product Warranty Expense; credit Product Warranty Payable
B. debit Product Warranty Payable; credit Cash
C. debit Product Warranty Expense; credit Cash
D. debit Product Warranty Payable; credit Product Warranty Expense
      满分：2  分
6.  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
7.  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
8.  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
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 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
11.  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
12.  Which of the items below is not a business organization form?（ ）
A. entrepreneurship
B. proprietorship
C. partnership
D. corporation
      满分：2  分
13.  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
      满分：2  分
14.  Which of the following is not included in the computation of the quick ratio?
A. inventory
B. marketable securities
C. accounts receivable
D. cash
      满分：2  分
15.  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
16.  The ability of a business to pay its debts as they come due and to earn a reasonable amount of income is referred to as （ ）
A. solvency and leverage
B. solvency and profitability
C. solvency and liquidity
D. solvency and equity
      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.  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
19.  Financial reports are used by（ ）
A. management
B. creditors
C. investors
D. all of the above
      满分：2  分
20.  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