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1、【奥鹏】南开大学19春学期（1709、1803、1809、1903）会计专业英语在线作业试卷总分:100 得分:100第1题,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:B第2题,A business paid $7,000 to a creditor in payment of an amount owed. Th
2、e 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:B第3题,If preferred stock has dividends in arrears, the preferred s
3、tock must be ( )A、participatingB、callableC、cumulativeD、convertible正确答案:C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 the market price of the stockD、to increase the shares outstanding正确答案:D第5题,The most
4、widely used depreciation method isA、straight-lineB、sum-of-the-years-digitsC、declining-balanceD、units-of-production正确答案:A第6题,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正确答案:
5、C第7题,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 accounts t
6、hat are past due.正确答案:C第8题,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 repair
7、ed or replaced正确答案:C第9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 understatedD、merchandise inventory reported on the balan
8、ce sheet is overstated正确答案:A第10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 understatedD、merchandise inventory reported on
9、the balance sheet is overstated正确答案:A第11题,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
10、 depositors records正确答案:C第12题,Financial reports are used by（ ）A、managementB、creditorsC、investorsD、all of the above正确答案:D第13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、Governmen
11、t and banks正确答案:C第14题,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:D第15题,Expenses are reported on the（ ）A、income statementB、statement of owners equityC、statement
12、 of cash flowsD、balance sheet正确答案:A第16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17题,Profit is the difference betweenA、assets and liabilitiesB、
13、the incoming cash 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 forthe inputs used to provide the goods or services正确答案:D第18题,Cash investments made b
14、y the owner to the 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:A第19题,Which of the following is not included in the computation of the quick ratio?A、inventoryB、marketa
15、ble securitiesC、accounts receivableD、cash正确答案:A第20题,The measurement bases exclude( )A、Historical costB、Current costC、Sale priceD、Present value正确答案:C第21题,Bondholders claims on the assets of the corporation rank ahead of stockholders.A、错误B、正确正确答案:B第22题,During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.T、对F、错正确答案:T第23题,An account rece
