![22秋地大《会计专业英语》在线作业二[答案]](/uploads/allimg/240109/9f9f3d24a335f803feae049bb2629af2.jpg)
正确答案:A
正确答案:D
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 “制造费用 ”-----“ factory overhead ”
正确答案:D
2.下列英汉互译是否正确 “accounts receivable ”-----“ 应付帐款 ”
正确答案:D
3.“ Earnings per share of common stock (EPS)”应译为“普通股每股收益”
正确答案:C
4.下列英汉互译是否正确 “可比性 ”---“ comparability ”
正确答案:D
5.“Price-earnings ratio”英译为“市盈率”
正确答案:C
6.下列英汉互译是否正确 “Investments ”-----“ 投资 ”
正确答案:C
7.“management performance”应译为“管理业绩”
正确答案:A
8.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
9.下列英汉互译是否正确 “余额 ”-----“ balance ”
正确答案:D
10.“Times interest earned”应译为“利息保障倍数”
正确答案:A
11.下列英汉互译是否正确 “management accounting”-----“财务会计 ”
正确答案:D
12.下列英汉互译是否正确 “普通股股利”-----“ ordinary dividend”
正确答案:B
13.“current ratio”应译为“流动比率”
正确答案:B
14.“Income before interest expense”应译为“息税前利润”
正确答案:D
15.下列英汉互译是否正确 “government bill ”-----“ 政府债券 ”
正确答案:D
16.下列英汉互译是否正确 "财务报告"-----" financial report "
17.“Working capital”应译为“营运资本”
正确答案:B
21.下列英汉互译是否正确 “营业费用 ”-----“ operating expense ”
正确答案:B
19.下列英汉互译是否正确 “银行存款”-----“ cash at bank ”
正确答案:A
20.“Rate of return (ROR) on common stockholders‘ equity”应译为“优先股股东投资回报率”
正确答案:D
21.下列英汉互译是否正确 “general expenses”-----“ 一般费用”
正确答案:B
22.“总资产回报率”应译为“Rate of return (ROR) on total assets”
正确答案:D
23.下列英汉互译是否正确 “无形资产 ”-----“ intangible assets ”
正确答案:D
24.下列英汉互译是否正确 “common-size income statement ”-----“ 共同比利润表 ”
正确答案:B
25.下列英汉互译是否正确 “Patents and trademarks”-----“ 应收帐款 ”
正确答案:C
22秋地大《会计专业英语》在线作业二[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
22秋地大《会计专业英语》在线作业二[答案]相关练习题：
（）是政治权力的主观构成要素。
一人有限责任公司章程，依法应当由( )
根据风险能否通过证券组合消除，证券投资可分为（ ）。
巴别塔一共建有8层
“世界环境日”是每年
影响被摄体表面亮度的因素有（）。
催化剂只能改变热力学上可能进行的化学反应。（）、
保险合同的客体是指保险合同的对象，即保险利益。（ ）
货币在表现商品的价值并衡量商品价值量的大小时，发挥什么职能
10、（ ）结构，空间灵活性大
1．罗伯斯庇尔
原子吸收光谱线的多普勒变宽是由下面原因（）产生的
导致旅行社变革自身组织结构的因素主要分为外部因素和内部因素。但导致旅行社变革的直接压力是旅行社内部因素（ ）
在Word中，段落“缩进”后打印出来的文本，其文本相对于打印纸边界的距离为（）。
一个某服装企业额在开发产品时坚持高质量、体现个性化色彩的原则。在营销理念上，主要是通过专卖店的方式进行销售，而且销售人员都通过专门的培训，要求他们掌握销售技巧并树立为顾客服务的理念和行为准则。根据以上信息，你认为这个品牌产品的战略是：（ ）。
财政收入的基础是( )。
按照行政职权的法律约束程度进行分类，行政职权可以分为（ ）。
认证就是辩别用户是谁的过程。通常该过程通过输入有效的用户名和（ ）实现。
员工绩效计划活动包括()。
小学教育心理学（21春）形考作业3
