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正确答案:B
正确答案:C
试卷总分:100 得分:100
一、判断题 (共 25 道试题,共 100 分)
1.下列英汉互译是否正确 “财务报表”-----“ financial statement ”
正确答案:D
2.下列英汉互译是否正确 “公认会计原则及其相关机构”-----“ Generally Accepted Accounting Principle and Organization Concerned with GAAP ”
正确答案:B
3.“management performance”应译为“管理业绩”
正确答案:C
4.下列英汉互译是否正确 “Recording the information collected in a systematic manner. ”-----“ 以松散的方式记录收集到的信息 ”
正确答案:C
5.下列英汉互译是否正确 “共同变动成本 ”-----“ common fixed cost ”
正确答案:C
6.下列英汉互译是否正确 “general expenses”-----“ 一般费用”
正确答案:B
7.下列英汉互译是否正确 “可比性 ”---“ comparability ”
正确答案:A
8.下列英汉互译是否正确 “可理解性”----“imunderstandability ”
正确答案:B
9.下列英汉互译是否正确 “无形资产 ”-----“ intangible assets ”
正确答案:A
10.下列英汉互译是否正确 “transaction or event”-----“ 交易或事项”
正确答案:B
11.“The debt to total assets ratio”应译为“资产负债率”
正确答案:B
12.“Income before interest expense”应译为“息税前利润”
正确答案:B
13.“Working capital”应译为“营运资本”
正确答案:C
14.下列英汉互译是否正确 "财务报告"-----" financial report "
15.下列英汉互译是否正确 “Investments ”-----“ 投资 ”
正确答案:D
16.下列英汉互译是否正确 “Fixtures and fittings ”-----“ 器具与装置 ”
正确答案:A
17.下列英汉互译是否正确 “不动产”-----“ Freehold premise ”
正确答案:D
21.下列英汉互译是否正确 “相关性 ”---“reliability ”
正确答案:D
19.下列英汉互译是否正确 “营业费用 ”-----“ operating expense ”
正确答案:B
20.下列英汉互译是否正确 “制造费用 ”-----“ factory overhead ”
正确答案:D
21.下列英汉互译是否正确 “ 责任会计”-----“ responsibility accounting ”
正确答案:B
22.下列英汉互译是否正确 “Patents and trademarks”-----“ 应收帐款 ”
正确答案:C
23.“Price-earnings ratio”英译为“市盈率”
正确答案:A
24.下列英汉互译是否正确 “管理费用 ”-----“ financial overhead ”
正确答案:D
25.下列英汉互译是否正确 “government bill ”-----“ 政府债券 ”
正确答案:B
22秋地大《会计专业英语》在线作业一[答案]历年参考题目如下：
19春学期（1709、1803、1809、1903）《会计专业英语》在线作业-0001
试卷总分:100 得分:0
一、 单选题 (共 20 道试题,共 40 分)
1.The method of accounting for investments in equity securities in which the investor records its share of periodic net income of the investee is the ( )
A.cost method
B.market method
C.income method
D.equity method
2.One of the main disadvantages of the corporate form is the( )
A.professional management
B.double taxation of dividends
C.charter
D.corporation must issue stock
3.The following are examples of external users of accounting information except:
A.government
B.customers
C.creditors
D.all of the above
4.In which section of the balance sheet would Treasury Stock be reported?
A.Fixed assets
B.Long-term liabilities
C.Stockholders' equity
D.Intangible assets
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
6.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
7.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
8.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
9.Financial reports are used by（ ）
A.management
B.creditors
C.investors
D.all of the above
10.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
11.If the maker of a promissory note fails to pay the note on the due date, the note is said to be( )
A.displaced
B.disallowed
C.dishonored
D.dishonored
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 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
14.Which of the items below is not a business organization form?( )
A.entrepreneurship
B.proprietorship
C.partnership
D.corporation
15.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
16.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
17.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
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
19.During a period of falling prices, which of the following inventory methods generally results in the lowest balance sheet amount for inventory. ( )
A.average method
B.LIFO method
C.FIFO method
D.can not tell without more information
20.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
二、 判断题 (共 30 道试题,共 60 分)
1.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.
A.对
B.错
2.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.
A.对
B.错
3.The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.
A.对
B.错
4.A fixed asset impairments occurs when the fair value of a fixed asset falls below its book value and is not expected to recover.
A.错误
B.正确
5.The adjusted trial balance verifies that total debits equals total credits before the adjusting entries are prepared.
A.对
B.错
6.Sales Discounts is a revenue account with a credit balance.
A.错误
B.正确
7.Sales Discounts is a revenue account with a credit balance.
A.对
B.错
8.If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.
A.错误
B.正确
9.The statement of cash flows consists of an operating section, an income section, and an equity section.
A.对
B.错
10.Accrued expenses are expenses that have been incurred but not yet paid in cash and there is no original entry.
A.对
B.错
11.The cost of new equipment is called a revenue expenditure because it will help generate revenues in the future.
A.对
B.错
12.The prices of bonds are quoted as a percentage of the bonds' market value.
A.对
B.错
13.Under the equity method, a stock purchase is recorded at its original cost and is not adjusted to fair market value each accounting period.
A.对
B.错
14.Paying an account payable increases liabilities and decreases assets
A.错误
B.正确
15.The accrual basis of accounting requires revenue be recorded when cash is received from customers.
A.错误
B.正确
16.During the closing process, some balance sheet accounts are closed and end the period with a zero balance.
A.对
B.错
17.The declining-balance method is an accelerated depreciation method.
A.错误
B.正确
18.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.对
B.错
19.If the liabilities owed by a business total $500,000, then the assets also total $500,000.
A.对
B.错
20.Revenue accounts are increased by credits.
A.对
B.错
21.When a stock dividend is declared, it becomes a liability
A.对
B.错
22.Primary users of accounting information are accountants.
A.对
B.错
23.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
24.Recognition is the process of incorporating in the balance sheet or income statement an item that meet the definition of an element and satisfies the recognition criteria.
A.错误
B.正确
25.During deflationary periods, the use of the LIFO method of costing inventory will result in a lower amount of current assets than would result from the use of the FIFO method.
A.对
B.错
26.Under the cash basis for the accounting period concept, revenues and expenses are reported in the income statement in the period in which cash is received or paid.
A.对
B.错
27.Journalizing is the process of entering amounts in the ledger.
A.对
B.错
28.The role of accounting is to provide many different users with financial information to make economic decisions.
A.对
B.错
29.A sale of treasury stock may result in a decrease in paid-in-capital. All decreases should be charged to the Paid-In-Capital from Sale of Treasury account.
A.对
B.错
30.The day on which the board of directors of the corporation distributes a dividend is called the declaration date.
A.错误
B.正确
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