13春学期《会计专业英语》在线作业
试卷总分：100
单选题
判断题
一、单选题（共 20 道试题，共 40 分。）
V
1. 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
满分：2 分
2. 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
3. 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
4. Expenses are reported on the（ ）
A. income statement
B. statement of owners equity
C. statement of cash flows
D. balance sheet
满分：2 分
5. Which of the following groups of accounts have a normal debit balance?
A. revenues, liabilities, capital
B. capital, assets
C. liabilities, expenses
D. assets, expenses
此题选: D 满分：2 分
6. 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
此题选: D 满分：2 分
7. 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
此题选: D 满分：2 分
8. Which of the items below is not a business organization form?（ ）
A. entrepreneurship
B. proprietorship
C. partnership
D. corporation
满分：2 分
9. 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
10. Which of the following below generally is the most useful in analyzing companies of different sizes?
A. comparative statements
B. common-sized financial statements
C. price-level accounting
D. audit report
满分：2 分
11. 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
12. 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
满分：2 分
13. Cash investments made by the owner to the business are reported on the statement of cash flows in the
A. financing activities section
B. investing activities section
C. operating activities section
D. supplemental statement
满分：2 分
14. 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
满分：2 分
15. 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
满分：2 分
16. All of the following below are needed for the calculation of depreciation except（ ）
A. cost
B. residual value
C. estimated life
D. book value
此题选: D 满分：2 分
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
此题选: D 满分：2 分
18. Which of the following financial statements reports information as of a specific date?
A. income statement
B. statement of owners equity
C. statement of cash flows
D. balance sheet
此题选: D 满分：2 分
19. The amount of the outstanding checks is included on the bank reconciliation as a(n) （ ）
A. deduction from the balance per depositors records
B. addition to the balance per bank statement
C. deduction from the balance per bank statement
D. addition to the balance per depositors records
满分：2 分
20. Debts owed by a business are referred to as（ ）
A. accounts receivables
B. equities
C. owner’s equity
D. liabilities
此题选: D 满分：2 分
13春学期《会计专业英语》在线作业
试卷总分：100
单选题
判断题
二、判断题（共 30 道试题，共 60 分。）
V
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. 错误
B. 正确
满分：2 分
2. Information is material if its omission or misstatement could influence the economic decisions of users.
A. 错误
B. 正确
满分：2 分
3. Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.
A. 错误
B. 正确
满分：2 分
4. Accounting Process is identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of information.
A. 错误
B. 正确
满分：2 分
5. Prepaid expenses are an example of an expense.
A. 错误
B. 正确
满分：2 分
6. The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.
A. 错误
B. 正确
满分：2 分
7. Temporary investments are reported on the balance sheet at cost.
A. 错误
B. 正确
满分：2 分
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
满分：2 分
9. Dividends in arrears are liabilities of the corporation.
A. 错误
B. 正确
满分：2 分
10. During inflationary periods, the use of the LIFO method of costing inventory will result in a greater amount of net income than would result from the use of the FIFO method.
A. 错误
B. 正确
满分：2 分
11. 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. 错误
B. 正确
满分：2 分
12. Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.
A. 错误
B. 正确
满分：2 分
13. Available-for-sale securities are securities that management expects to sell in the future, but are not actively traded for profit.
A. 错误
B. 正确
满分：2 分
14. The difference between Accounts Receivable and its contra asset account is called net realizable value.
A. 错误
B. 正确
满分：2 分
15. Financial statements should be understandable to everyone.
A. 错误
B. 正确
满分：2 分
16. The book value of a fixed asset reported on the balance sheet represents its market value on that date.
A. 错误
B. 正确
满分：2 分
17. Revenue accounts are increased by credits.
A. 错误
B. 正确
满分：2 分
18. 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.
A. 错误
B. 正确
满分：2 分
19. Sales Discounts is a revenue account with a credit balance.
A. 错误
B. 正确
满分：2 分
20. The accrual basis of accounting requires revenue be recorded when cash is received from customers.
A. 错误
B. 正确
满分：2 分
21. The double-entry accounting system records each transaction twice.
A. 错误
B. 正确
满分：2 分
22. Treasury Stock is listed in the stockholders equity section on the balance sheet.
A. 错误
B. 正确
满分：2 分
23. All property, plant, and equipment assets are depreciated over time.
A. 错误
B. 正确
满分：2 分
24. 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
满分：2 分
25. During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.
A. 错误
B. 正确
满分：2 分
26. Investments in stocks that are expected to be held for the long term are listed in the stockholders equity section of the balance sheet.
A. 错误
B. 正确
满分：2 分
27. Accounting is a service that provides many different users with financial information to make economic decisions.
A. 错误
B. 正确
满分：2 分
28. Bondholders are creditors of the issuing corporation.
A. 错误
B. 正确
满分：2 分
29. If the debit portion of an adjusting entry is to an asset account, then the credit portion must be to a liability account.
A. 错误
B. 正确
满分：2 分
30. The declaration of a stock dividend decreases a corporations stockholders equity and increases its liabilities.
A. 错误
B. 正确
满分：2 分
试卷总分：100
单选题
判断题
一、单选题（共 20 道试题，共 40 分。）
V
1. 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
满分：2 分
2. 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
3. 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
4. Expenses are reported on the（ ）
A. income statement
B. statement of owners equity
C. statement of cash flows
D. balance sheet
满分：2 分
5. Which of the following groups of accounts have a normal debit balance?
A. revenues, liabilities, capital
B. capital, assets
C. liabilities, expenses
D. assets, expenses
此题选: D 满分：2 分
6. 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
此题选: D 满分：2 分
7. 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
此题选: D 满分：2 分
8. Which of the items below is not a business organization form?（ ）
A. entrepreneurship
B. proprietorship
C. partnership
D. corporation
满分：2 分
9. 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
10. Which of the following below generally is the most useful in analyzing companies of different sizes?
A. comparative statements
B. common-sized financial statements
C. price-level accounting
D. audit report
满分：2 分
11. 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
12. 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
满分：2 分
13. Cash investments made by the owner to the business are reported on the statement of cash flows in the
A. financing activities section
B. investing activities section
C. operating activities section
D. supplemental statement
满分：2 分
14. 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
满分：2 分
15. 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
满分：2 分
16. All of the following below are needed for the calculation of depreciation except（ ）
A. cost
B. residual value
C. estimated life
D. book value
此题选: D 满分：2 分
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
此题选: D 满分：2 分
18. Which of the following financial statements reports information as of a specific date?
A. income statement
B. statement of owners equity
C. statement of cash flows
D. balance sheet
此题选: D 满分：2 分
19. The amount of the outstanding checks is included on the bank reconciliation as a(n) （ ）
A. deduction from the balance per depositors records
B. addition to the balance per bank statement
C. deduction from the balance per bank statement
D. addition to the balance per depositors records
满分：2 分
20. Debts owed by a business are referred to as（ ）
A. accounts receivables
B. equities
C. owner’s equity
D. liabilities
此题选: D 满分：2 分
13春学期《会计专业英语》在线作业
试卷总分：100
单选题
判断题
二、判断题（共 30 道试题，共 60 分。）
V
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. 错误
B. 正确
满分：2 分
2. Information is material if its omission or misstatement could influence the economic decisions of users.
A. 错误
B. 正确
满分：2 分
3. Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.
A. 错误
B. 正确
满分：2 分
4. Accounting Process is identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of information.
A. 错误
B. 正确
满分：2 分
5. Prepaid expenses are an example of an expense.
A. 错误
B. 正确
满分：2 分
6. The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.
A. 错误
B. 正确
满分：2 分
7. Temporary investments are reported on the balance sheet at cost.
A. 错误
B. 正确
满分：2 分
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
满分：2 分
9. Dividends in arrears are liabilities of the corporation.
A. 错误
B. 正确
满分：2 分
10. During inflationary periods, the use of the LIFO method of costing inventory will result in a greater amount of net income than would result from the use of the FIFO method.
A. 错误
B. 正确
满分：2 分
11. 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. 错误
B. 正确
满分：2 分
12. Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.
A. 错误
B. 正确
满分：2 分
13. Available-for-sale securities are securities that management expects to sell in the future, but are not actively traded for profit.
A. 错误
B. 正确
满分：2 分
14. The difference between Accounts Receivable and its contra asset account is called net realizable value.
A. 错误
B. 正确
满分：2 分
15. Financial statements should be understandable to everyone.
A. 错误
B. 正确
满分：2 分
16. The book value of a fixed asset reported on the balance sheet represents its market value on that date.
A. 错误
B. 正确
满分：2 分
17. Revenue accounts are increased by credits.
A. 错误
B. 正确
满分：2 分
18. 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.
A. 错误
B. 正确
满分：2 分
19. Sales Discounts is a revenue account with a credit balance.
A. 错误
B. 正确
满分：2 分
20. The accrual basis of accounting requires revenue be recorded when cash is received from customers.
A. 错误
B. 正确
满分：2 分
21. The double-entry accounting system records each transaction twice.
A. 错误
B. 正确
满分：2 分
22. Treasury Stock is listed in the stockholders equity section on the balance sheet.
A. 错误
B. 正确
满分：2 分
23. All property, plant, and equipment assets are depreciated over time.
A. 错误
B. 正确
满分：2 分
24. 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
满分：2 分
25. During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.
A. 错误
B. 正确
满分：2 分
26. Investments in stocks that are expected to be held for the long term are listed in the stockholders equity section of the balance sheet.
A. 错误
B. 正确
满分：2 分
27. Accounting is a service that provides many different users with financial information to make economic decisions.
A. 错误
B. 正确
满分：2 分
28. Bondholders are creditors of the issuing corporation.
A. 错误
B. 正确
满分：2 分
29. If the debit portion of an adjusting entry is to an asset account, then the credit portion must be to a liability account.
A. 错误
B. 正确
满分：2 分
30. The declaration of a stock dividend decreases a corporations stockholders equity and increases its liabilities.
A. 错误
B. 正确
满分：2 分
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