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1、南开19春学期（1503、1509、1603、1609、1703）会计专业英语在线作业 一、单选题共20题，40分1、The accounting equation may be expressed as（ ）AAssets = Equities - LiabilitiesBAssets + Liabilities = Owners EquityCAssets = Revenues less LiabilitiesDAssets - Liabilities = Owners Equity正确答案是：D2、Which of the items below is not a business or
2、ganization form?( )AentrepreneurshipBproprietorshipCpartnershipDcorporation正确答案是：Aash investments made by the owner to the business are reported on the statement of cash flows in theAfinancing activities sectionBinvesting activities sectionCoperating activities sectionDsupplemental statement正确答案是：A4
3、、What is the type of account and normal balance of Allowance for Doubtful Accounts?AContra asset, creditBAsset, debitCAsset, creditDContra asset, debit正确答案是：A5、If preferred stock has dividends in arrears, the preferred stock must be ( )AparticipatingBcallableCcumulativeDconvertible正确答案是：C6、A busines
4、s paid $7,000 to a creditor in payment of an amount owed. The effect of the transaction on the accounting equation was toAincrease one asset, decrease another assetBdecrease an asset, decrease a liabilityCincrease an asset, increase a liabilityDincrease an asset, increase owners equity正确答案是：B7、On th
5、e balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （ ）AUncollectible accounts expense for the yearBtotal of the accounts receivables written-off during the yearCtotal estimated uncollectible accounts as of the end of the yearDsum of all accounts that are past d
6、ue.正确答案是：C8、The debt created by a business when it makes a purchase on account is referred to as anAaccount payableBaccount receivableCassetDexpense payable正确答案是：A9、The income statement is prepared from( )Athe adjusted trial balance.Bthe income statement columns of the work sheet.Ceither the adjuste
7、d trial balance or the income statement columns of the work sheet.Dboth the adjusted trial balance and the income statement columns of the work sheet.正确答案是：C10、The accounting equation may be expressed as( )AAssets = Equities - LiabilitiesBAssets + Liabilities = Owners EquityCAssets = Revenues less L
8、iabilitiesDAssets - Liabilities = Owners Equity正确答案是：D11、The business entity concept means thatAthe owner is part of the business entityBan entity is organized according to state or federal statutesCan entity is organized according to the rules set by the FASBDthe entity is an individual economic un
9、it for which data are recorded, analyzed, and reported正确答案是：D12、The cost method of accounting for stock( )Arecognizes dividends as incomeBis only appropriate as part of a consolidationCrequires the investment be increased by the reported net income of the investeeDrequires the investment be decrease
10、d by the reported net income of the investee正确答案是：A1ash equivalents（ ）Aare illegal in some companyBwill be converted to cash within two yearsCwill be converted to cash within 90 daysDwill be converted to cash within 120 days正确答案是：C14、How is treasury stock shown on the balance sheet?Aas an assetBas a
11、 decrease in stockholders equityCas an increase in stockholders equityDtreasury stock is not shown on the balance sheet正确答案是：B15、Expenses are reported on the( )Aincome statementBstatement of owners equityCstatement of cash flowsDbalance sheet正确答案是：A16、The excess of issue price over par of common sto
12、ck is termed a(n) （ ）AdiscountBincomeCdeficitDpremium正确答案是：D17、Under which method of cost flows is the inventory assumed to be composed of the most recent costs?Aaverage costBlast-in, first-outCfirst-in, first-outDweighted average正确答案是：C18、When the perpetual inventory system is used, the inventory s
13、old is debited to ( )Asupplies expenseBcost of merchandise soldCmerchandise inventoryDsales正确答案是：B19、Which of the following concepts relates to separating the reporting of business and personal economic transactions?ACost ConceptBUnit of Measure ConceptCBusiness Entity ConceptDObjectivity Concept正确答
14、案是：C20、Stockholders equity （ ）Ais usually equal to cash on handBincludes paid-in capital and liabilitiesCincludes retained earnings and paid-in capitalDis shown on the income statement正确答案是：C二、判断题共30题，60分n income statement is a summary of the revenues and expenses of a business as of a specific date
15、.A对B错正确答案是：B2、Primary users of accounting information are accountants.A错误B正确正确答案是：An income statement is a summary of the revenues and expenses of a business as of a specific date.A错误B正确正确答案是：A4、Under the accrual basis for the accounting period concept, revenues are reported in the income statement in the period in which they are earned.A对B错正确答案是：A5、The double-entry accounting system records each transaction twice.A错误B正确正确答案是：A6、Adjusting entries are needed to ensure that the revenue recognit
