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1、 谋学网【奥鹏】-南开大学20春学期（1709、1803、1809、1903、1909、2003）会计专业英语在线作业试卷总分:100 得分:100第1题,The two most common specialized fields of accounting in practice are( )A、forensic accounting and financial accountingB、managerial accounting and financial accountingC、managerial accounting and environmental accountingD、fin
2、ancial accounting and tax accounting systems正确答案:B第2题,Cash equivalents（ ）A、are illegal in some companyB、will be converted to cash within two yearsC、will be converted to cash within 90 daysD、will be converted to cash within 120 days正确答案:C第3题,Which statement below is not a reason for a corporation to
3、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:D第4题,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 t
4、he market price of the stockD、to increase the shares outstanding正确答案:D第5题,Using a perpetual inventory system, the entry to record the return from a customer of merchandise sold on account includes aA、credit to Sales Returns and AllowancesB、debit to Merchandise InventoryC、credit to Merchandise Invent
5、oryD、debit to Cost of Merchandise Sold正确答案:B第6题,The most widely used depreciation method isA、straight-lineB、sum-of-the-years-digitsC、declining-balanceD、units-of-production正确答案:A第7题,The cost method of accounting for stock( )A、recognizes dividends as incomeB、is only appropriate as part of a consolidat
6、ionC、requires the investment be increased by the reported net income of the investeeD、requires the investment be decreased by the reported net income of the investee正确答案:A第8题,The term inventory indicates ( )A、merchandise held for sale in the normal course of businessB、materials in the process of pro
7、duction or held for productionC、suppliesD、both A and B正确答案:D第9题,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:D第10题,On the balance sheet, the amount s
8、hown 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 accounts that are past due.正确答案:C第11题,Merchandise
9、 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 balance sheet is overstated正确答案:A第12题,Wh
10、ich 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 banks正确答案:C第13题,Cash equivalents( )A、are illegal in some companyB、will be converted to cash within two yearsC、will be con
11、verted to cash within 90 daysD、will be converted to cash within 120 days正确答案:C第14题,The percentage analysis of increases and decreases in individual items in comparative financial statements is called ( )A、vertical analysisB、solvency analysisC、profitability analysisD、horizontal analysis正确答案:D第15题,If
12、the maker of a promissory note fails to pay the note on the due date, the note is said to be( )A、displacedB、disallowedC、dishonoredD、dishonored正确答案:C第16题,The method of accounting for investments in equity securities in which the investor records its share of periodic net income of the investee is the
13、 ( )A、cost methodB、market methodC、income methodD、equity method正确答案:D第17题,A bank reconciliation should be prepared periodically because ( )A、the depositors records and the banks records are in agreementB、the bank has not recorded all of its transactionsC、any differences between the depositors records
14、 and the banks records should be determined, and any errors made by either party should be discovered and correctedD、the bank must make sure that its records are correct正确答案:C第18题,Which of the following entries records the acquisition of office supplies on account?A、Office Supplies, debit; Cash, cre
15、ditB、Cash, debit; Office Supplies, creditC、Office Supplies, debit; Accounts Payable, creditD、Accounts Receivable, debit; Office Supplies, credit正确答案:C第19题,The ability of a business to pay its debts as they come due and to earn a reasonable amount of income is referred to as （ ）A、solvency and leverageB、solvency and profitabilityC、solvency and liquidityD、solvency and equity正确答案:B第20题,Low Company owns
