15秋学期《会计专业英语》在线作业

15秋学期《会计专业英语》在线作业

【单选题】

1.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
正确答案：C

2.Which statement below is not a reason for a corporation to buy back its own stock.
A. resale to employees
B. bonus to employees
C. for supporting the market price of the stock
D. to increase the shares outstanding
正确答案：D

3.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
正确答案：D

4.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
正确答案：B

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
正确答案：B

6.The measurement bases exclude(  )
A. Historical cost
B. Current cost
C. Sale price
D. Present value
正确答案：C