南开23春学期《会计专业英语》在线作业[答案][答案]

南开23春学期《会计专业英语》在线作业[答案]

正确答案:A

23春学期（高起本1709-2103、专升本/高起专1909-2103）《会计专业英语》在线作业-00001

正确答案:A

试卷总分:100  得分:100

一、单选题 (共 20 道试题,共 40 分)

1.The matching concept( )

A.addresses the relationship between the journal and the balance sheet

正确答案:B

B.determines whether the normal balance of an account is a debit or credit

正确答案:B

C.requires that the dollar amount of debits equal the dollar amount of credits on a trial balance

正确答案:A

D.determines that expenses related to revenue be reported at the same time the revenue is reported

正确答案:C

 

2.Expenses are reported on the( )

正确答案:D

A.ine statement

B.statement of owner's equity

C.statement of cash flows

D.balance sheet

正确答案:A

 

3.Cash investments made by the owner to the business are reported on the statement of cash flows in the

正确答案:B

A.financing activities section

B.investing activities section

C.operating activities section

D.supplemental statement

正确答案:A

 

4.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 ( )

正确答案:B

A.convertible bonds

正确答案:B

B.unsecured bonds

正确答案:D

C.debenture bonds

正确答案:B

D.callable bonds

正确答案:A

 

5.Debts owed by a business are referred to as( )

正确答案:B

A.accounts receivables

B.equities

C.owner’s equity

D.liabilities

正确答案:B

 

6.The ine statement is prepared from( )

正确答案:B

A.the adjusted trial balance.

正确答案:B

B.the ine statement columns of the work sheet.

C.either the adjusted trial balance or the ine statement columns of the work sheet.

正确答案:C

D.both the adjusted trial balance and the ine statement columns of the work sheet.

正确答案:B

 

7.The most widely used depreciation method is

正确答案:C

A.straight-line

B.sum-of-the-years-digits

正确答案:B

C.declining-balance

正确答案:D

D.units-of-production

正确答案:B

 

8.When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at ( )

正确答案:C

A.a premium

B.their face value

C.their maturity value

D.a discount

正确答案:C

 

9.The method of accounting for investments in equity securities in which the investor records its share of periodic net ine of the investee is the ( )

正确答案:A

A.cost method

B.market method

正确答案:A

C.ine method

D.equity method

正确答案:A

 

10.On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （ ）

正确答案:D

A.Uncollectible accounts expense for the year

B.total of the accounts receivables written-off during the year

正确答案:D

C.total estimated uncollectible accounts as of the end of the year

正确答案:A

D.sum of all accounts that are past due.

正确答案:A

 

11.In the accounting cycle, the last step is( )

A.preparing the financial statements

B.journalizing and posting the adjusting entries

正确答案:B

C.preparing a post-closing trial balance

D.journalizing and posting the closing entries

正确答案:C

 

12.If the allowance method of accounting for uncollectible receivables is used, what general ledger account is credited to write off a customer's account as uncollectible?

正确答案:C

A.Uncollectible Accounts Expense

B.Accounts Receivable

C.Allowance for Doubtful Accounts

正确答案:B

D.Interest Expense

正确答案:D

 

13.Low Company owns 40% of the voting stock of High Corporation and uses the equity method in recording this investment. High Corporation reported a $10,000 net loss. Low Corporation's entry would include a ( )

正确答案:A

A.Debit to the investment account for $10,000

正确答案:B

B.Debit to the investment account for $4,000

正确答案:C

C.Credit to the investment account for $4,000

正确答案:A

D.Debit to a loss account for $4,000

正确答案:D

 

14.If the two totals of a trial balance are not equal, it could be due to

正确答案:A

A.an error in determining the account balances, such as a balance being incorrectly puted

正确答案:A

B.recording the same transaction more than once

正确答案:A

C.failure to record a transaction

正确答案:A

D.recording the same erroneous amount for both the debit and the credit parts of a transaction

正确答案:C

 

15.The cost of a product warranty should be included as an expense in the ( )

正确答案:C

A.period the cash is collected for a product sold on account

正确答案:C

B.future period when the cost of repairing the product is paid

正确答案:A

C.period of the sale of the product

正确答案:B

D.future period when the product is repaired or replaced

正确答案:B

 

16.Cash dividends are usually not paid on which of the following?

正确答案:B

A.class B mon stock

B.preferred stock

正确答案:C

C.treasury stock

D.class A mon stock

正确答案:C

 

17.One of the main disadvantages of the corporate form is the( )

正确答案:B

A.professional management

B.double taxation of dividends

正确答案:B

C.charter

D.corporation must issue stock

正确答案:B

 

21.A capital expenditure results in a debit to ( )

正确答案:C

A.an expense account

B.a capital account

C.a liability account

D.an asset account

正确答案:D

 

19.If title to merchandise purchases passes to the buyer when the goods are shipped from the seller, the terms are

正确答案:A

A.n/30

B.FOB shipping point

C.FOB destination

正确答案:C

D.consigned

正确答案:D

 

20.When the perpetual inventory system is used, the inventory sold is debited to ( )

正确答案:B

A.supplies expense

B.cost of merchandise sold

正确答案:D

C.merchandise inventory

正确答案:D

D.sales

正确答案:C

 

南开23春学期《会计专业英语》在线作业[答案]多选题答案

正确答案:B

二、判断题 (共 30 道试题,共 60 分)

21.The main reason that the bank statement cash balance and the depositor's cash balance do not initially balance is due to timing differences.

正确答案:B

 

22.Merchandising businesses sell products that they purchase from other businesses to customers.

正确答案:B

 

23.If the proceeds from the sale of bond investments exceeds the carrying amount of the bonds, a gain is realized.

正确答案:D

 

24.The increase side of all accounts is the normal balance.

正确答案:D

 

25.Allowance for Doubtful Accounts is a liability account.

正确答案:A

 

26.The difference between Accounts Receivable and its contra asset account is called net realizable value.

正确答案:D

正确答案:C

 

27.Temporary investments are reported on the balance sheet at cost.

正确答案:B

 

28.The adjusted trial balance verifies that total debits equals total credits before the adjusting entries are prepared.

正确答案:B

 

29.Dividends in arrears are liabilities of the corporation.

正确答案:C

 

30.Consuming goods and services in the process of generating revenues results in expenses.

正确答案:D

 

31.When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.

正确答案:B

 

32.If the debit portion of an adjusting entry is to an asset account, then the credit portion must be to a liability account.

正确答案:D

 

33.Solvency analysis focuses on the ability of a business to pay its current and noncurrent liabilities.

正确答案:D

 

34.The equity method is usually more appropriate for accounting for investments where the purchaser does not have significant influence over the investee.

正确答案:C

 

35.In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.

正确答案:D

 

36.Before a stock dividend can be declared or paid, there must be sufficient cash.

正确答案:B

 

37.Cash equivalents are short -term investments that will be converted to cash within 120 days.

正确答案:B

 

38.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.

正确答案:C

 

39.The day on which the board of directors of the corporation distributes a dividend is called the declaration date.

正确答案:A

 

40.The difference between Accounts Receivable and its contra asset account is called net realizable value.

 

41.When using the FIFO inventory costing method, the most recent costs are assigned to the cost of goods sold.

正确答案:C

 

42.Any difference between the fair market values of the securities and their cost is a realized gain or loss.

正确答案:D

 

43.Revenue is earned only when money is received.

正确答案:D

 

44.Liabilities that will be due within one year or less and that are to be paid out of current assets are called current liabilities.

正确答案:A

 

45.The normal balance of the accumulated depreciation account is debit.

正确答案:D

 

46.A corporation is a business that is legally separate and distinct from its owners.

正确答案:A

 

47.In establishing a petty cash fund, a check is written for the amount of the fund and is recorded as a debit to Accounts Payable and a credit to Petty Cash.

正确答案:C

 

48.All property, plant, and equipment assets are depreciated over time.

正确答案:C

 

49.The two main sources of stockholders' equity are investments contributed by stockholders and net ine retained in the business.

正确答案:A

 

50.The accrual basis of accounting requires revenue be recorded when cash is received from customers.

正确答案:D

 

南开23春学期《会计专业英语》在线作业[答案]历年参考题目如下：

2021学期（1709、2103、2109、1903、1909、2003、2009、2103）《会计专业英语》在线作业

试卷总分:100  得分:100

一、单选题 (共 20 道试题,共 40 分)

1.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

 

2.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

 

3.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

 

4.The accounting equation may be expressed as（ ）

A.Assets = Equities - Liabilities

B.Assets + Liabilities = Owner's Equity

C.Assets = Revenues less Liabilities

D.Assets - Liabilities = Owner's Equity

 

5.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

 

6.Which of the following groups are considered to be internal users of accounting information?

A.Employees and customers

B.Customers and vendors

C.Employees and managers

D.Government and banks

 

7.Using a perpetual inventory system, the entry to record the return from a customer of merchandise sold on account includes a

A.credit to Sales Returns and Allowances

B.debit to Merchandise Inventory

C.credit to Merchandise Inventory

D.debit to Cost of Merchandise Sold

 

8.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

 

9.The cost method of accounting for stock( )

A.recognizes dividends as income

B.is only appropriate as part of a consolidation

C.requires the investment be increased by the reported net income of the investee

D.requires the investment be decreased by the reported net income of the investee

 

10.Merchandise inventory at the end of the year is overstated. Which of the following statements correctly states the effect of the error?

A.owner's equity is overstated

B.cost of merchandise sold is overstated

C.gross profit is understated

D.net income is understated

 

11.The excess of issue price over par of common stock is termed a(n) （ ）

A.discount

B.income

C.deficit

D.premium

 

12.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

 

13.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

 

14.The excess of issue price over par of common stock is termed a(n) ( )

A.discount

B.income

C.deficit

D.premium

 

15.In the accounting cycle, the last step is（ ）

A.preparing the financial statements

B.journalizing and posting the adjusting entries

C.preparing a post-closing trial balance

D.journalizing and posting the closing entries

 

16.The business entity concept means that

A.the owner is part of the business entity

B.an entity is organized according to state or federal statutes

C.an entity is organized according to the rules set by the FASB

D.the entity is an individual economic unit for which data are recorded, analyzed, and reported

 

17.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

 

21.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

 

19.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

 

20.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

 

二、判断题 (共 30 道试题,共 60 分)

21.An income statement is a summary of the revenues and expenses of a business as of a specific date.

 

22.The book value of a fixed asset reported on the balance sheet represents its market value on that date.

 

23.The statement of cash flows consists of an operating section, an income section, and an equity section.

 

24.Primary users of accounting information are accountants.

 

25.The allowance for doubtful accounts is similar to accumulated depreciation in that the account represents the total of all accounts written-off since the beginning year.

 

26.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.

 

27.The prices of bonds are quoted as a percentage of the bonds' market value.

 

28.If the bondholder has the right to exchange a bond for shares of common stock, the bond is called a convertible bond.

 

29.Treasury Stock is listed in the stockholders' equity section on the balance sheet.

 

30.The declaration and issuance of a stock dividend does not affect the total amount of a corporation's assets, liabilities, or stockholders' equity.

 

31.Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.

 

32.The increase side of all accounts is the normal balance.

 

33.Treasury Stock is listed in the stockholders' equity section on the balance sheet.

 

34.If the liabilities owed by a business total $300,000 and owners equity is equal to $300,000, then the assets also total $300,000.

 

35.A fixed asset impairments occurs when the fair value of a fixed asset falls below its book value and is not expected to recover.

 

36.Dividends in arrears are liabilities of the corporation.

 

37.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.

 

38.The difference between Accounts Receivable and its contra asset account is called net realizable value.

 

39.If the liabilities owed by a business total $500,000, then the assets also total $500,000.

 

40.Any difference between the fair market values of the securities and their cost is a realized gain or loss.

 

41.A balance sheet is a list of the assets, liabilities, and owner's equity of a business for a period of time.

 

42.The day on which the board of directors of the corporation distributes a dividend is called the declaration date.

 

43.If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.

 

44.Prepaid expenses are an example of an expense.

 

45.Primary users of accounting information are accountants.

 

46.The order of the flow of accounting data is (1) record in the ledger, (2) record in the journal, (3) prepare the financial statements.

 

47.The prices of bonds are quoted as a percentage of the bonds' market value.

 

48.The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.

 

49.When old equipment is traded in for a new equipment, the difference between the list price and the trade in allowance is called boot.

 

50.Revenue accounts are increased by credits.

 

南开23春学期《会计专业英语》在线作业[答案][答案]相关练习题：
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