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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,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2题,On the balance sheet, the amount sh
2、own 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3题,The primary p
3、urpose 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 earnings正确答案:B第4题,The accounting equation may be expressed as（ ）A、Assets = Equities - LiabilitiesB、Assets + Liabilities = O
4、wners EquityC、Assets = Revenues less LiabilitiesD、Assets - Liabilities = Owners Equity正确答案:D第5题,Current liabilities are（ ）A、due, but not receivable for more than one yearB、due, but not payable for more than one yearC、due and receivable within one yearD、due and payable within one year正确答案:D第6题,How do
5、es paying a liability in cash affect the accounting equation?A、assets increase; liabilities decreaseB、assets increase; liabilities increaseC、assets decrease; liabilities decreaseD、liabilities decrease; owners equity increases正确答案:C第7题,Merchandise inventory at the end of the year is overstated. Which
6、 of the following statements correctly states the effect of the error?A、owners equity is overstatedB、cost of merchandise sold is overstatedC、gross profit is understatedD、net income is understated正确答案:A第8题,All of the following occur with a double-entry accounting system except:A、The accounting equati
7、on remains in balance.B、Each business transaction will have only two entries.C、Every transaction affects at least two accountsD、The sum of all debits is always equal to the sum of all credits in each journal entry.正确答案:B第9题,On the balance sheet, the amount shown for the Allowance for Doubtful Accoun
8、ts 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10题,Which statement below is not a reason for a corporati
9、on 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:D第11题,Financial reports are used by( )A、managementB、creditorsC、investorsD、all of the above正确答案:D第12题,What is the type of account and normal bal
10、ance of Allowance for Doubtful Accounts?A、Contra asset, creditB、Asset, debitC、Asset, creditD、Contra asset, debit正确答案:A第13题,Debts owed by a business are referred to as（ ）A、accounts receivablesB、equitiesC、owners equityD、liabilities正确答案:D第14题,If the allowance method of accounting for uncollectible rece
11、ivables is used, what general ledger account is credited to write off a customers account as uncollectible?A、Uncollectible Accounts ExpenseB、Accounts ReceivableC、Allowance for Doubtful AccountsD、Interest Expense正确答案:第15题,Which of the following financial statements reports information as of a specifi
12、c date?A、income statementB、statement of owners equityC、statement of cash flowsD、balance sheet正确答案:D第16题,Current liabilities are( )A、due, but not receivable for more than one yearB、due, but not payable for more than one yearC、due and receivable within one yearD、due and payable within one year正确答案:D第1
13、7题,The debt created by a business when it makes a purchase on account is referred to as anA、account payableB、account receivableC、assetD、expense payable正确答案:A第18题,The percentage analysis of increases and decreases in individual items in comparative financial statements is called ( )A、vertical analysi
14、sB、solvency analysisC、profitability analysisD、horizontal analysis正确答案:D第19题,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 unde
15、rstatedD、merchandise inventory reported on the balance sheet is overstated正确答案:A第20题,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 banks正确答案:C第21题,Available-for-sale securities are securities that management expects to sell in the future, but are not act
