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1、窗体顶端14秋学期会计专业英语在线作业 试卷总分：100 测试时间：- 试卷得分：100 单选题 判断题 、单选题（共20道试题，共40分。）得分：401.The most widely used depreciation method is A. straight-lineB. sum-of-the-years-digitsC. declining-balanceD. units-of-production满分：2分得分：22.Which of the following should not be considered cash by an accountant? A. coinsB. b
2、ank checking accountsC. postage stampsD. Petty cash funds满分：2分得分：23.A capital expenditure results in a debit to （ ） A. an expense accountB. a capital accountC. a liability accountD. an asset account满分：2分得分：24.Characteristics of a corporation include （ ） A. shareholders who are mutual agentsB. direct
3、 management by the shareholders (owners)C. its inability to own propertyD. shareholders who have limited liability满分：2分得分：25.The journal entry a company uses to record the estimated accrued product warranty liability is （ ） A. debit Product Warranty Expense; credit Product Warranty PayableB. debit P
4、roduct Warranty Payable; credit CashC. debit Product Warranty Expense; credit CashD. debit Product Warranty Payable; credit Product Warranty Expense满分：2分得分：26.The two methods of accounting for investments in stock are the cost method and the （ ） A. straight-line methodB. equity methodC. liability me
5、thodD. interest method满分：2分得分：27.Notes may be issued （ ） A. when assets are purchasedB. to creditors to temporarily satisfy an account payable created earlierC. when borrowing moneyD. all of the above满分：2分得分：28.Expenses are reported on the（ ） A. income statementB. statement of owners equityC. statem
6、ent of cash flowsD. balance sheet满分：2分得分：29.Financial statements in which financial data for two or more companies are combined as a single entity are called A. conventional statementsB. consolidated statementsC. audited statementsD. constitutional statements满分：2分得分：210.The inventory method that ass
7、igns the most recent costs to cost of good sold is A. FIFOB. LIFOC. averageD. specific identification满分：2分得分：211.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 bondsB. unsecured bondsC. debent
8、ure bondsD. callable bonds满分：2分得分：212.Which of the items below is not a business organization form?（ ） A. entrepreneurshipB. proprietorshipC. partnershipD. corporation满分：2分得分：213.The amount of the outstanding checks is included on the bank reconciliation as a(n) （ ） A. deduction from the balance per
9、 depositors recordsB. addition to the balance per bank statementC. deduction from the balance per bank statementD. addition to the balance per depositors records满分：2分得分：214.Which of the following is not included in the computation of the quick ratio? A. inventoryB. marketable securitiesC. accounts r
10、eceivableD. cash满分：2分得分：215.Revenue should be recognized when（ ） A. cash is receivedB. the service is performedC. the customer places an orderD. the customer charges an order满分：2分得分：216.The ability of a business to pay its debts as they come due and to earn a reasonable amount of income is referred
11、to as （ ） A. solvency and leverageB. solvency and profitabilityC. solvency and liquidityD. solvency and equity满分：2分得分：217.The excess of issue price over par of common stock is termed a(n) （ ） A. discountB. incomeC. deficitD. premium满分：2分得分：218.The interest rate specified in the bond indenture is cal
12、led the （ ） A. discount rateB. contract rateC. market rateD. effective rate满分：2分得分：219.Financial reports are used by（ ） A. managementB. creditorsC. investorsD. all of the above满分：2分得分：220.When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at （ ） A. a prem
13、iumB. their face valueC. their maturity valueD. a discount满分：2分得分：214秋学期会计专业英语在线作业 二、判断题（共30道试题，共60分。）得分：60V 1.Allowance for Doubtful Accounts is a liability account. A. 错误B. 正确满分：2分得分：22.If the debit portion of an adjusting entry is to an asset account, then the credit portion must be to a liabilit
14、y account. A. 错误B. 正确满分：2分得分：23.The matching concept requires expenses be recorded in the same period that the related revenue is recorded. A. 错误B. 正确满分：2分得分：24.The journal entry to record the cost of warranty repairs that were incurred during the current period, but related to sales made in prior years, includes a debit to Warranty Expense. A. 错误B. 正确满分：2分得分：25.The balance of the allowance for doubtful accounts is added to accounts receivable on the balance
