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1、17秋学期会计专业英语在线作业 试卷总分:100 得分:100一、 单选题 (共 20 道试题,共 40 分)1. Using accrual accounting, expenses are recorded and reported only（ ）A. when they are incurred, whether or not cash is paidB. when they are incurred and paid at the same timeC. if they are paid before they are incurredD. if they are paid after
2、 they are incurred 满分：2 分正确答案:A2. A capital expenditure results in a debit to （ ）A. an expense accountB. a capital accountC. a liability accountD. an asset account 满分：2 分正确答案:D3. Current liabilities are（ ）A. due, but not receivable for more than one yearB. due, but not payable for more than one year
3、C. due and receivable within one yearD. due and payable within one year 满分：2 分正确答案:D4. Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?A. net income is understatedB. net income is overstatedC. cost of merchandis
4、e sold is understatedD. merchandise inventory reported on the balance sheet is overstated 满分：2 分正确答案:A5. The primary purpose of a stock split is to （ ）A. increase paid-in capitalB. reduce the market price of the stock per shareC. increase the market price of the stock per shareD. increase retained e
5、arnings 满分：2 分正确答案:B6. A characteristic of a fixed asset is that it is （ ）A. intangibleB. used in the operations of a businessC. held for sale in the ordinary course of the businessD. none of the above 满分：2 分正确答案:B7. Which of the following financial statements reports information as of a specific da
6、te?A. income statementB. statement of owners equityC. statement of cash flowsD. balance sheet 满分：2 分正确答案:D8. Which of the following should not be considered cash by an accountant?A. coinsB. bank checking accountsC. postage stampsD. Petty cash funds 满分：2 分正确答案:C9. The two most common specialized fiel
7、ds of accounting in practice are( )A. forensic accounting and financial accountingB. managerial accounting and financial accountingC. managerial accounting and environmental accountingD. financial accounting and tax accounting systems 满分：2 分正确答案:B10. All of the following below are needed for the cal
8、culation of depreciation except（ ）A. costB. residual valueC. estimated lifeD. book value 满分：2 分正确答案:D11. Under which method of cost flows is the inventory assumed to be composed of the most recent costs?A. average costB. last-in, first-outC. first-in, first-outD. weighted average 满分：2 分正确答案:C12. For
9、 accounting purposes, the business entity should be considered separate from its owners if the entity is（ ）A. a corporationB. a proprietorshipC. a partnershipD. all of the above 满分：2 分正确答案:D13. A bank reconciliation should be prepared periodically because （ ）A. the depositors records and the banks r
10、ecords are in agreementB. the bank has not recorded all of its transactionsC. any differences between the depositors records and the banks records should be determined, and any errors made by either party should be 满分：2 分正确答案:C14. When the market rate of interest on bonds is higher than the contract
11、 rate, the bonds will sell at （ ）A. a premiumB. their face valueC. their maturity valueD. a discount 满分：2 分正确答案:D15. The excess of issue price over par of common stock is termed a(n) （ ）A. discountB. incomeC. deficitD. premium 满分：2 分正确答案:D16. When the corporation issuing the bonds has the right to r
12、epurchase the bonds prior to the maturity date for a specific price, the bonds areA. convertible bondsB. unsecured bondsC. debenture bondsD. callable bonds 满分：2 分正确答案:D17. The liability for a dividend is recorded on which of the following dates?A. the date of recordB. the date of paymentC. the date
13、of announcementD. the date of declaration 满分：2 分正确答案:D18. Accumulated Depreciation ( )A. is used to show the amount of cost expiration of intangiblesB. is the same as Depreciation ExpenseC. is a contra asset accountD. is used to show the amount of cost expiration of natural resources 满分：2 分正确答案:C19.
14、 When the perpetual inventory system is used, the inventory sold is debited to ( )A. supplies expenseB. cost of merchandise soldC. merchandise inventoryD. sales 满分：2 分正确答案:B20. Which of the following is not included in the computation of the quick ratio?A. inventoryB. marketable securitiesC. accounts receivableD. cash 满分：2 分正确答案:A二、 判断题 (共 30 道试题,共 60 分)1. Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.A. 错误B. 正确 满分：2 分正确答案:A2. The prices of bonds are quoted as a percent
