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1、19春学期（1709、1803、1809、1903）会计专业英语在线作业-0003试卷总分:100 得分:0一、 单选题 (共 20 道试题,共 40 分)1.The two methods of accounting for investments in stock are the cost method and the ( )A.straight-line methodB.equity methodC.liability methodD.interest method正确答案:B2.A business paid $7,000 to a creditor in payment of an
2、amount owed. The effect of the transaction on the accounting equation was toA.increase one asset, decrease another assetB.decrease an asset, decrease a liabilityC.increase an asset, increase a liabilityD.increase an asset, increase owners equity正确答案:B3.If preferred stock has dividends in arrears, th
3、e preferred stock must be ( )A.participatingB.callableC.cumulativeD.convertible正确答案:C4.Which statement below is not a reason for a corporation to buy back its own stock.A.resale to employeesB.bonus to employeesC.for supporting the market price of the stockD.to increase the shares outstanding正确答案:D5.
4、The most widely used depreciation method isA.straight-lineB.sum-of-the-years-digitsC.declining-balanceD.units-of-production正确答案:A6.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 avera
5、ge正确答案:C7.On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the ( )A.Uncollectible accounts expense for the yearB.total of the accounts receivables written-off during the yearC.total estimated uncollectible accounts as of the end of the yearD.sum of all accou
6、nts that are past due.正确答案:C8.The cost of a product warranty should be included as an expense in the （ ）A.period the cash is collected for a product sold on accountB.future period when the cost of repairing the product is paidC.period of the sale of the productD.future period when the product is rep
7、aired or replaced正确答案:C9.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 merchandise sold is understatedD.merchandise inventory reported on the bala
8、nce sheet is overstated正确答案:A10.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 merchandise sold is understatedD.merchandise inventory reported on t
9、he balance sheet is overstated正确答案:A11.The amount of the outstanding checks is included on the bank reconciliation as a(n) （ ）A.deduction from the balance per depositors recordsB.addition to the balance per bank statementC.deduction from the balance per bank statementD.addition to the balance per de
10、positors records正确答案:C12.Financial reports are used by（ ）A.managementB.creditorsC.investorsD.all of the above正确答案:D13.Which of the following groups are considered to be internal users of accounting information?A.Employees and customersB.Customers and vendorsC.Employees and managersD.Government and b
11、anks正确答案:C14.The term inventory indicates ( )A.merchandise held for sale in the normal course of businessB.materials in the process of production or held for productionC.suppliesD.both A and B正确答案:D15.Expenses are reported on the（ ）A.income statementB.statement of owners equityC.statement of cash fl
12、owsD.balance sheet正确答案:A16.The accounting equation may be expressed as（ ）A.Assets = Equities - LiabilitiesB.Assets + Liabilities = Owners EquityC.Assets = Revenues less LiabilitiesD.Assets - Liabilities = Owners Equity正确答案:D17.Profit is the difference betweenA.assets and liabilitiesB.the incoming ca
13、sh and outgoing cashC.he assets purchased with cash contributed by the owner and the cash spent to operate the businessD.the amounts received from customers for goods or services and the amounts paid for the inputs used to provide the goods or services正确答案:D18.Cash investments made by the owner to t
14、he business are reported on the statement of cash flows in theA.financing activities sectionB.investing activities sectionC.operating activities sectionD.supplemental statement正确答案:A19.Which of the following is not included in the computation of the quick ratio?A.inventoryB.marketable securitiesC.ac
15、counts receivableD.cash正确答案:A20.The measurement bases exclude( )A.Historical costB.Current costC.Sale priceD.Present value正确答案:C二、 判断题 (共 30 道试题,共 60 分)1.Bondholders claims on the assets of the corporation rank ahead of stockholders.A.错误B.正确正确答案:B2.During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.A.对B.错正确答案:A3.An account receivable is a claim a
