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奥鹏南开大学-20秋学期《会计专业英语》在线作业

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南开大学-20秋学期(1709、1803、1809、1903、1909、2003、2009 )《会计专业英语》在线作业


1. The term "inventory" indicates ( )
A merchandise held for sale in the normal course of business
B materials in the process of production or held for production
C supplies
D both A and B


2. 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


3. 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


4. 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


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


6. The interest rate specified in the bond indenture is called the ( )
A discount rate
B contract rate
C market rate
D effective rate


7. The excess of issue price over par of common stock is termed a(n) ( )
A discount
B income
C deficit
D premium


8. Debts owed by a business are referred to as( )
A accounts receivables
B equities
C owner’s equity
D liabilities


9. A characteristic of a fixed asset is that it is ( )
A intangible
B used in the operations of a business
C held for sale in the ordinary course of the business
D none of the above


10. 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


11. The income statement is prepared from( )
A the adjusted trial balance.
B the income statement columns of the work sheet.
C either the adjusted trial balance or the income statement columns of the work sheet.
D both the adjusted trial balance and the income statement columns of the work sheet.


12. 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


13. The interest rate specified in the bond indenture is called the ( )
A discount rate
B contract rate
C market rate
D effective rate


14. The excess of issue price over par of common stock is termed a(n) ( )
A discount
B income
C deficit
D premium


15. Financial reports are used by( )
A management
B creditors
C investors
D all of the above


16. 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


17. The following are examples of external users of accounting information except:
A government
B customers
C creditors
D all of the above


18. 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


19. Using accrual accounting, expenses are recorded and reported only( )
A when they are incurred, whether or not cash is paid
B when they are incurred and paid at the same time
C if they are paid before they are incurred
D if they are paid after they are incurred


20. 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


21. Under the equity method, a stock purchase is recorded at its original cost and is not adjusted to fair market value each accounting period.
T 对
F 错


22. Investments in stocks that are expected to be held for the long term are listed in the stockholder's equity section of the balance sheet.
T 对
F 错


23. For strong internal control system over cash, it is important to have the duties related to cash receipts and cash payments divided among different employees.
A 错误
B 正确


24. Journalizing is the process of entering amounts in the ledger.
T 对
F 错


25. For a current liability to exist, the following two tests must be met. The liability must be due usually within a year and must be paid out of current assets.
T 对
F 错


26. An example of an external user of accounting information is the government.
T 对
F 错


27. The declining-balance method is an accelerated depreciation method.
T 对
F 错


28. Revenue is earned only when money is received.
A 错误
B 正确


29. Capital expenditures are costs that are charged to Stockholders' Equity accounts.
T 对
F 错


30. When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.
A 错误
B 正确


31. 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.
A 错误
B 正确


32. Allowance for Doubtful Accounts is a liability account.
A 错误
B 正确


33. A balance sheet is a list of the assets, liabilities, and owner's equity of a business for a period of time.
T 对
F 错


34. The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.
A 错误
B 正确


35. Bondholders claims on the assets of the corporation rank ahead of stockholders.
A 错误
B 正确


36. The units of production depreciation method matches expenses against revenue the best.
T 对
F 错


37. The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.
T 对
F 错


38. The order of the flow of accounting data is (1) record in the ledger, (2) record in the journal, (3) prepare the financial statements.
T 对
F 错


39. When a stock dividend is declared, it becomes a liability
T 对
F 错


40. Sales Discounts is a revenue account with a credit balance.
T 对
F 错


41. A corporation is a business that is legally separate and distinct from its owners.
T 对
F 错


42. Investments in stocks that are expected to be held for the long term are listed in the stockholder's equity section of the balance sheet.
A 错误
B 正确


43. A large retained earnings account means that there is cash available to pay dividends.
T 对
F 错


44. The double-entry accounting system records each transaction twice.
A 错误
B 正确


45. If the proceeds from the sale of bond investments exceeds the carrying amount of the bonds, a gain is realized.
T 对
F 错


46. 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 对
F 错


47. The accounting equation can be expressed as Assets - Liabilities = Owner's Equity.
T 对
F 错


48. Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.
A 错误
B 正确


49. Dividends in arrears are liabilities of the corporation.
T 对
F 错


50. Income is recognized when an increase in future benefits related to an increase in an asset of a decrease of a liability has arisen that can be measured reliably.
A 错误
B 正确

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