南开17秋学期《会计专业英语》在线作业 1(100分)含100分答案2017年

合集下载

南开17秋学期(清考)《大学英语(三)》在线作业满分答案

正确答案:A
18. It( )that I met one of my old classmates on my way home yesterday.
A. took place
B. occurred
C. broke out
D. happened
满分：2分
正确答案:D
19. The definition leaves( )for disagreement.
C. The goods there are very expensive
D. Sorry, sir. I'm a stranger here myself
满分：2分
正确答案:D
16. The president claimed the terrorists should be held responsible( )the explosions that happened last month inLondon.
A. for
B. in
C. at
D. on
满分：2分
正确答案:B
10. – Hello! Can I get a seat on the 8 pm flight toDetroit? – ( ).
A. Hello! International Airline
B. You'd better look up the schedule first
B. has being built
C. is being
D. was
满分：2分
正确答案:D
13. You like playing football,( )you?
A. do
B. didn't

南开17秋学期《大学英语(三)》在线作业100分答案2

A.intime
B.inturn
C.inadvance
D.indetail
满分：2分
正确答案:C
16.Hespendsaquarteroftheday().
A.tosleep
B.sleeping
C.sleeps
D.tosleeping
满分：2分
正确答案:B
7.–CanItakeyourordernow?–().
C.peoplecannotdowhat
D.can'tpeopledowhat
满分：2分
正确答案:B
21.Iregret()thatI'munabletohelpyou.
A.saying
B.tosay
C.say
D.said
满分：2分
正确答案:B
20.Alecturehallis()wherestudentsattendlectures.
满分：2分
正确答案:D
2.–Ihaven'tseenBellyfor10years.–().
A.EitherhaveI
B.NeitherhaveI
C.Haven'tI
D.SohaveI
满分：2分
正确答案:B
3.–CanItakeyourordernow?–().
A.Thankyouforyouroffer
C.I'mafraidyouhavemissedtheflight
D.I'mgladtoshowyoutheway
满分：2分
正确答案:B
9.–Wouldyouliketoordernow?–().
A.I'mfullnow

[南开大学]21春学期《会计专业英语》在线作业-(资料答案)1

[南开大学]21春学期《会计专业英语》在线作业试卷总分:100 得分:100一、单选题 (共 20 道试题,共 40 分)1.If the two totals of a trial balance are not equal, it could be due to<A>项.an error in determining the account balances, such as a balance being incorrectly computed项.recording the same transaction more than once<C>项.failure to record a transaction<D>项.recording the same erroneous amount for both the debit and the credit parts of a transaction[-标准答案-]：A2.Characteristics of a corporation include ( )<A>项.shareholders who are mutual agents项.direct management by the shareholders (owners)<C>项.its inability to own property<D>项.shareholders who have limited liability[-标准答案-]：D3.The term "inventory" indicates （）<A>项.merchandise held for sale in the normal course of business项.materials in the process of production or held for production<C>项.supplies<D>项.both A and B[-标准答案-]：D4.A characteristic of a fixed asset is that it is （）<A>项.intangible项.used in the operations of a business<C>项.held for sale in the ordinary course of the business<D>项.none of the above[-标准答案-]：Bing a perpetual inventory system, the entry to record the return from a customer of merchandise sold on account includes a<A>项.credit to Sales Returns and Allowances项.debit to Merchandise Inventory<C>项.credit to Merchandise Inventory<D>项.debit to Cost of Merchandise Sold[-标准答案-]：B6.On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the ( )<A>项.Uncollectible accounts expense for the year项.total of the accounts receivables written-off during the year<C>项.total estimated uncollectible accounts as of the end of the year<D>项.sum of all accounts that are past du<E>项.[-标准答案-]：C7.Revenues are reported when<A>项.a contract is signed项.a contract is signed<C>项.work is begun on the job<D>项.work is completed on the job[-标准答案-]：D8.The interest rate specified in the bond indenture is called the （）<A>项.discount rate项.contract rate<C>项.market rate<D>项.effective rate[-标准答案-]：B9.The inventory method that assigns the most recent costs to cost of good sold is<A>项.FIFO项.LIFO<C>项.average<D>项.specific identification[-标准答案-]：B10.Merchandise inventory at the end of the year is overstate<D>项. Which of the following statements correctly states the effect of the error?<A>项.owner's equity is overstated项.cost of merchandise sold is overstated<C>项.gross profit is understated<D>项.net income is understated[-标准答案-]：A11.One of the main disadvantages of the corporate form is the( )<A>项.professional management项.double taxation of dividends<C>项.charter<D>项.corporation must issue stock[-标准答案-]：B12.Expenses are reported on the( )<A>项.income statement项.statement of owner's equity<C>项.statement of cash flows<D>项.balance sheet[-标准答案-]：A13.Cash dividends are usually not paid on which of the following?<A>项.class B common stock项.preferred stock<C>项.treasury stock<D>项.class A common stock[-标准答案-]：C14.Revenue should be recognized when（）<A>项.cash is received项.the service is performed<C>项.the customer places an order<D>项.the customer charges an order[-标准答案-]：B15.In which section of the balance sheet would Treasury Stock be reported?<A>项.Fixed assets项.Long-term liabilities<C>项.Stockholders' equity<D>项.Intangible assets[-标准答案-]：C16.How is treasury stock shown on the balance sheet?<A>项.as an asset项.as a decrease in stockholders' equity<C>项.as an increase in stockholders' equity<D>项.treasury stock is not shown on the balance sheet[-标准答案-]：B17.Cash investments made by the owner to the business are reported on the statement of cash flows in the<A>项.financing activities section项.investing activities section<C>项.operating activities section<D>项.supplemental statement[-标准答案-]：A18.For accounting purposes, the business entity should be considered separate from its owners if the entity is（）<A>项.a corporation项.a proprietorship<C>项.a partnership<D>项.all of the above[-标准答案-]：D19.Financial statements in which financial data for two or more companies are combined as a single entity are called<A>项.conventional statements项.consolidated statements<C>项.audited statements<D>项.constitutional statements[-标准答案-]：B20.Low Company owns 40% of the voting stock of High Corporation and uses the equity method in recording this investment. High Corporation reported a $10,000 net loss. Low Corporation's entry would include a ( )<A>项.Debit to the investment account for $10,000项.Debit to the investment account for $4,000<C>项.Credit to the investment account for $4,000<D>项.Debit to a loss account for $4,000[-标准答案-]：C二、判断题 (共 30 道试题,共 60 分)21.During inflationary periods, the use of the LIFO method of costing inventory will result in a greater amount of net income than would result from the use of the FIFO metho<D>项.<A>项.正确项.错误[-标准答案-]：错误22.The prices of bonds are quoted as a percentage of the bonds' market valu<E>项.<A>项.正确项.错误[-标准答案-]：错误23.Primary users of accounting information are accountants.<A>项.正确项.错误[-标准答案-]：错误24.A corporation is a business that is legally separate and distinct from its owners.<A>项.正确项.错误[-标准答案-]：正确25.The prices of bonds are quoted as a percentage of the bonds' market valu<E>项.<A>项.正确项.错误[-标准答案-]：错误26.Any difference between the fair market values of the securities and their cost is a realized gain or loss.<A>项.正确项.错误[-标准答案-]：错误27.If ending inventory for the year is understated, net income for the year is overstate<D>项.<A>项.正确项.错误[-标准答案-]：错误28.Bondholders claims on the assets of the corporation rank ahead of stockholders.<A>项.正确项.错误[-标准答案-]：正确29.Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity metho<D>项.<A>项.正确项.错误[-标准答案-]：正确30.Consuming goods and services in the process of generating revenues results in expenses.<A>项.正确项.错误[-标准答案-]：正确31.If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increas<E>项.<A>项.正确项.错误[-标准答案-]：错误32.Treasury Stock is listed in the stockholders' equity section on the balance sheet.<A>项.正确项.错误[-标准答案-]：正确33.For strong internal control system over cash, it is important to have the duties related to cash receipts and cash payments divided among different employees.<A>项.正确项.错误[-标准答案-]：正确34.The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivabl<E>项.<A>项.正确项.错误[-标准答案-]：正确35.Accounting Process is identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of information.<A>项.正确项.错误[-标准答案-]：正确36.If the liabilities owed by a business total $300,000 and owners equity is equal to $300,000, then the assets also total $300,000.<A>项.正确项.错误[-标准答案-]：错误37.The declining-balance method is an accelerated depreciation metho<D>项.<A>项.正确项.错误[-标准答案-]：正确38.Merchandise that is returned to the vendor is referred to as a sales allowanc<E>项.<A>项.正确项.错误[-标准答案-]：错误39.Solvency analysis focuses on the ability of a business to pay its current and noncurrent liabilities.<A>项.正确项.错误[-标准答案-]：正确40.The relationship of each asset item as a percent of total assets is an example of vertical analysis.<A>项.正确项.错误[-标准答案-]：正确41.Available-for-sale securities are securities that management expects to sell in the future, but are not actively traded for profit.<A>项.正确项.错误[-标准答案-]：正确42.The double-entry accounting system records each transaction twic<E>项.<A>项.正确项.错误[-标准答案-]：错误43.In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.<A>项.正确项.错误[-标准答案-]：错误44.The day on which the board of directors of the corporation distributes a dividend is called the declaration dat<E>项.<A>项.正确项.错误[-标准答案-]：错误45.The relationship of each asset item as a percent of total assets is an example of vertical analysis.<A>项.正确项.错误[-标准答案-]：正确46.If the proceeds from the sale of bond investments exceeds the carrying amount of the bonds, a gain is realize<D>项.<A>项.正确项.错误[-标准答案-]：正确47.If the bondholder has the right to exchange a bond for shares of common stock, the bond is called a convertible bon<D>项.<A>项.正确项.错误[-标准答案-]：正确48.When common stock is issued in exchange for land, the land should be recorded in the accounts at the par amount of the stock issue<D>项.<A>项.正确项.错误[-标准答案-]：错误49.The increase side of all accounts is the normal balanc<E>项.<A>项.正确项.错误[-标准答案-]：正确50.Managerial accounting is primarily concerned with the recording and reporting of economic data and activities of an entity for use by owners, creditors, governmental agencies, and the publi<C>项.<A>项.正确项.错误[-标准答案-]：错误。

南开17秋学期(清考)《大学英语(二)》在线作业1

17秋学期（清考）《大学英语（二）》在线作业试卷总分:100 得分:100一、单选题 (共 50 道试题,共 100 分)1. Xiao Wang ( ) a university student next year.A. isB. will beC. is being满分：2 分2. After they finished ( ) football, they went for a drink in a pub.A. playingB. to playC. play满分：2 分3. This jacket is not ( ) for me. I need a bigger size.A. not enoughB. smallerC. big enough满分：2 分4. Where's ( ) newspaper?A. todayB. today 'sC. todays'满分：2 分5. Once the decision ____, the most important thing to do is how to carry it out.A. has been madeB. madeC. been madeD. having been made满分：2 分6. The woman ( ) teaches us English comes from Britain.A. whichB. sheC. who满分：2 分7. He ( ) a lot of money since he ( ) his own restaurant business.A. made, has startedB. has made, startedC. have made, started满分：2 分8. We need to have our TV set ( ) before this weekend.A. repairB. repairedC. to repair满分：2 分9. She will have the curtain ( ) before the guests come.A. to be changedB. changedC. changing满分：2 分10. ____ the sentence pattern and vocabulary ____, this paragraph is quite simple.A. As far as… is concernedB. As far as… are concernedC. As far as… is concerningD. As far as… concern满分：2 分11. ( ) see the film this evening?A. Why don't we go toB. Why didn't we go toC. Why aren't we go to满分：2 分12. ____ a man coming, the thief ran away.A. At sightB. In sightC. At the sight ofD. In sight of满分：2 分13. Mr Smith has a ( ) daughter.A. five-year-oldB. fives-year-oldC. five-years-old满分：2 分14. A: What are you going to do this weekend? B: If the weather ( ) good, I might play tennis.A. will beB. wasC. is满分：2 分15. She didn’t go to the party ( ) she was tired.A. soB. althoughC. because满分：2 分16. You can do your shopping ( ) home.A. your wayB. on wayC. on your way满分：2 分17. Last Saturday I ( ) an old English friend of mine.A. has metB. meetsC. met满分：2 分18. You should turn off your mobile phone when the plane ( ).A. takes inB. takes upC. takes off满分：2 分19. Last Sunday I ( ) to Mr Smith's birthday party, and some other friends ( ) there, too.A. went, wasB. went, wereC. go, are满分：2 分20. He ( ) for almost ten years.A. has been marriedB. has got marriedC. got married满分：2 分21. In fact she doesn't like him ( ).A. at allB. any moreC. no more满分：2 分22. My father is ( ) than my mother.A. three years olderB. older three yearsC. three years old满分：2 分23. A: Thank you for lending me your dictionary. B: You're welcome. But could you ( ) to me tomorrow?A. give it backB. give back itC. get back满分：2 分24. Each ticket ____ only one person to the exhibition.A. entersB. postsC. admitsD. persuades满分：2 分25. Don't let ( ) in. The doctor is operating on the patient now.A. anyoneB. someoneC. nobody满分：2 分26. Do you know the people ( ) came here this morning?A. whichB. whoC. those满分：2 分27. A: I haven’t eaten all day. B: You ( ) be very hungry.A. mustB. shouldC. have to满分：2 分28. Can you help me to clear ( ) my desk?A. awayB. outC. up满分：2 分29. He is no one to ____ to rules and regulations blindly.A. formB. conformC. informD. perform满分：2 分30. She ( ) to town last week.A. goesB. wentC. has gone满分：2 分31. Get up! Mary. Tom has ( ) called you three times this morning.A. yetB. alreadyC. never满分：2 分32. On her way to the office, she ( ) to buy a newspaper.A. has stoppedB. stoppedC. is stopping满分：2 分33. I am getting on very well ( ) the new job.A. withB. onC. in满分：2 分34. We’ve ____ a conclusion that this is not true.A. reachedB. arrivedC. cameD. obtain满分：2 分35. Has it stopped ( ), Mike? We have to do some shopping today.A. to rainB. rainingC. rain满分：2 分36. Nowadays many species of animals are no longer ____.A. in commonB. existC. livingD. in existence满分：2 分37. I didn’t buy the book because I didn’t have ( ) money on me.A. noB. anyC. some满分：2 分38. A friend of mine is meeting me ( ).A. in FridayB. after FridayC. on Friday满分：2 分39. He came here a year ( ), and I have been here ( ) two years.A. ago, forB. before, inC. before, for满分：2 分40. We always ( ) the neighbours' cat while they're away.A. take careB. look afterC. look at满分：2 分41. Do you want to add some milk ( ) your tea?A. inB. toC. for满分：2 分42. She cooked the meat for a long time so as to make it ____ enough to eat.A. mildB. slightC. lightD. tender满分：2 分43. His grandfather is very healthy. He ( ) drinks ( ) smokes.A. both, andB. neither, norC. neither, or满分：2 分44. ( ) you send this letter for me tomorrow morning, please?A. MayB. CanC. Do满分：2 分45. He ( ) when the teacher came in.A. was singingB. sangC. will sing满分：2 分46. She didn’t go to the party ( ) she was tired.A. butB. becauseC. where满分：2 分47. My parents have ( ) been to the Great Wall.A. as yetB. sometimeC. never满分：2 分48. Dalian is east ( ) Beijing, ( ) the coast.A. to, onB. of, onC. of, at满分：2 分49. A: Have you finished your homework? B: ( ).A. No, I didn'tB. No, I haven't finishedC. No, I haven't满分：2 分50. Learning English well isn’t easy ( ) I like it very much.A. butB. andC. because满分：2 分。

17秋学期《会计专业英语》在线作业1满分答案

17秋学期《会计专业英语》在线作业1满分答案17秋学期《会计专业英语》在线作业试卷总分:100 得分:100一、单选题1. The journal entry a company uses to record the estimated accrued product warranty liability is （）A. debit Product Warranty Expense; credit Product Warranty PayableB. debit Product Warranty Payable; credit CashC. debit Product Warranty Expense; credit CashD. debit Product Warranty Payable; credit Product Warranty Expense正确答案:A2. 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:C3. All of the following below are needed for the calculation of depreciation except （）A. costB. residual valueC. estimated lifeD. book value正确答案:D4. The liability for a dividend is recorded on which of the following dates?A. the date of recordB. the date of paymentC. the date of announcementD. the date of declaration正确答案:D5. Debts owed by a business are referred to as（）A. accounts receivables。

南开2017年9月考试《大学英语(一)》最新答案

南开2017年9月考试《大学英语(一)》最新答案南开大学现代远程教育学院考试卷大学英语（一）Model Test OnePart ⅠVocabulary and StructureDirections: This part is to test your ability to use words and phrases correctly to construct meaningful and grammatically correct sentences. It consists of 2 sections. Section ADirections: There are 10 incomplete statements here. You are required to complete each statement by choosing the appropriate answer from the 4 choices marked A), B),C) and D). You should mark the corresponding letter on the Answer Sheet with asingle line through the center.(本题共10个小题，每题1分，共10分)1. We will have to pay them a large ___C__ of money for their service．A. sizeB. setC. amountD. series2. I'd appreciate it if you could tell me how_B__the machine.A. operateB. to operateC. operatingD. operated3. I'm sorry to tell you that the materials you wanted are_C__．A. taken offB. put upC. sold outD. got off4. It is obvious that these small businesses are __A_need of technical support．A. inB. onC. withD. to5. __D_I am concerned，it is important to get a job first．A. As long asB. As well asC. As soon asD. As far as6. Some companies might not let you rent a car _D__ you have a credit card．A. whereB. becauseC. sinceD. unless7. In his opinion，success in life mainly __B__on how we get along with other people．A. keepsB. dependsC. insistsD. spends8. We _D_ building the bridge by the end of next month．instructed.（共25小题，每题2分，共50分）Task 1Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 21to 25. For each question or statement there are 4choices marked A), B), C) and D). You should mark the correct choice and markthe corresponding letter on the Answer Sheet with a single line through thecenter.A car is made up of more than 30，000 parts．Each part in a new car is as weak as a baby．So a new car requires proper care and servicing．If you’re unfamiliar with the parts，you have to read through the owner's instructions carefully．First of all, the brakes(刹车)of your car are important for safety(安全)reasons．Having them checked regularly can reduce the risks of accidents．Another important thing to consider is engine care．Always remember that the life and performance of your car engine depend on the engine oil．Replace the engine oil when recommended．If you feel the engine is very hot especially during summer it is probably because the cooling system doesn’t work well．You’d better get the cooling system serviced before the start of summer．In a word，timely and proper servicing is an important task for car owners．Good servicing can not only extend the life of your newborn baby，but also ensure your safety，and the safety of those who share the road with you．21. To get familiar with the parts of a new car, the owner should .A) regard the ear as a new—born babyB) have the car serviced before driving itC) read through the instructions carefullyD) examine all of the parts of the new car22. The brakes should be checked regularly .A) to avoid accidentsB) to raise speedC) to reduce costD) to save gas23. For a car engine to work long and well，the owner should .A) replace the engine oil as recommendedB) reduce the use of the car in summerC) clean the engine parts regularlyD) change the brakes frequently24. It is recommended to have the cooling system checked when .A) you buy a new carB) summer is comingC) the engine oil is replacedD) the brakes are out of order25. The last paragraph tells us that the purpose of carefully servicing a car is .A) to let you sell your car at a good priceB) to extend its life and ensure safetyC) to reduce the cost of car servicingD) to make the car run fasterTask 2Directions: This task is the same as task 1. The 5 questions or unfinished statements are numbered 26to30.Ticket-booking PoliciesGeneral Policies*Once the flight ticket has been issued，the name on the ticket cannot be changed．*Ticket is non—refundable(不能退款的)．*Please review your itinerary(行程安排)immediately．If any problems arise before or during your trip，you must call our booking offices right away．If you wait until you return，it’s too late．*There are times when we are unable to confirm a booking．In that case we will attempt to reach you by phone and email．You must call us back within 48 hours or wemay not be able to offer you the booking price．Change Policies*If you change your booking, airlines may charge a fee--S150 to$200．*Some tickets do not allow any changes．Need to change or cancel your trip? Visit our website to check the fees and rules before you decide．Cancellation(取消) Policies*If you cancel your booking you will not receive any money back．*You may apply part of your ticket price towards future travel (for a limited time，usually a year)．26. According to the policies，the name on the ticket cannot be changed once the ticketis .A) bookedB) issuedC) cancelledD) confirmed27．If you have any problems during a trip，you should .A) ask for a refundB) change your itineraryC) call the booking officeD) return the ticket to the office28．What happens when your ticket booking cannot be confirmed?A) You should make another booking immediately．B) You can change your booking free of charge．C) You will be informed by phone and email．D) You will still enjoy the booking price．29．If you want to change a booking，you may have to pay——．A) 10％of the booking priceB) a fee of $150 to $200C) half the ticket priceD) a fixed fee30．Which of the following statements is TRUE according to the cancellation policies?A) You Can use part of the ticket price for future travel．B) You can refund the money from the booking office．C) You can keep the booking effective for one year．D) You cannot cancel your booking in any case．Task3Directions: Read the following passage. After reading it, you should complete the information by filling in the blanks marked 31 to 35 (in no more than 3 words) in the table below.If you are staying in the UK for more than 6 months, it may be useful to open a UK bank account. There are a lot of advantages of having a UK current (checking) account: Paying billsMany landlords prefer to collect rent directly from a bank account.You may be able to obtain cheaper services if you pay bills directly from a bank account，e. g. telephone, gas/water/electricity．If you are given a chequebook, you can also write cheques as a safe way of paying for things．CashYou can easily obtain money from cash machines，or pay directly from your account using a debit card(借记卡)．Saving moneyIt is generally cheaper to use a UK account than it is to pay by credit card(信用卡)or withdraw (提取) cash from a foreign bank．EmploymentIf you work in the UK，some employers require you to have a bank account so that you can get your pay．Advantages of UK Current AccountPaying bills：1) to pay rent directly from 312) to obtain 32 services3) to pay for things with cheques safelyCash：1)to obtain money from 33 easily21 to pay directly from your accountSaving money：cheaper to use a 34 accountEmployment：to get your 35 through a bank accountTask4Directions: The following is a list of terms related to the human resources management.After reading it, you are required to find the items equivalent to (与﹍﹍等同)those given in Chinese in the table below. Then you should put thecorresponding letters in the brackets on the Answer Sheet, numbered36 through40.A--Employee relations B—Basic salaryC—Night shift D—Attendance bookE—Human resources management F—W0rk permitG--Employment injury insurance H--Housing fundI—Annual salary J—Year end bonus K--Contract of serviceL--Evaluation of employees M—Sick leaveN—C0ffee break O--Unemployment insuranceP--Minimum wage Q—Quality managementExample: (L) 员工考核- (E) 人力资源管理36．( )年薪( )最低工资37．( )服务合同( )员工关系38．( )工伤保险( )失业保险39．( )病假( )工作许可证40．( )住房基金( )基本工资Task5Directions: The following is a letter of recommendation. After reading them, you are required to complete the answers that follow the questions (No. 41 toNo. 45). You should write your answers (in no more than 3 words) onthe Answer Sheet correspondingly．Dear Mr. Brown,Thank you for your letter of 6 September regarding Mr. John Green who has been employed by this company for the past 10 years．Mr. Green served his apprenticeship(学徒) with Vickers Tools Ltd. in Manchester, followed by a three-year course of engineering for Production Engineers. He is technically well—qualified and for the past five years has been our Assistant Works Manager responsible for production and related business in our Sheffield factory. In all his job duties he has shown himself to be hard-working, responsible and in every way a very dependable employee.I can strongly recommend Mr. Green as I feel sure that if he were to be chosen to manage your factory in Nairobi he would bring to his work a true atmosphere of teamwork, which would be found necessary and helpful by all who would work with him．Sincerely yours，Tom Smith41. How long has Mr. Green been employed by the writer's company?For .42. What kind of course did Mr. Green take?A three-year course in engineering for .43. What job position has Mr. Green held in the past five years?. 44．What does the writer think of Mr. Green as an employee?He is hard-working, and dependable. 45．What is the purpose of this letter?To Mr. Green to manage a factory in Nairobi．PartⅢTranslation---English to ChineseDirections: This part, numbered 46 to 50, is to test your ability to translate English into Chinese. Each of the four sentences (No. 46 to No.49) is followed by four choices of suggested translation marked A, B, C and D. Make the best choice and mark the corresponding letter on the Answer Sheet. Write your translation of the paragraph (No. 50) in the corresponding space on the Translation /Composition Sheet. (共5小题，其中46-49每题2分，50题7分，共15分)46. With fuel prices going up，car buyers are changing their idea of buying a car.A. 燃料的价格正在随着购车者买车想法的改变而上涨。

南开大学《大学英语》作业任务答案解析

南开⼤学《⼤学英语》作业任务答案解析17秋学期（1709）《⼤学英语（⼀）》在线作业试卷总分：100 测试时间：--1-5CBBBC 6-10ACBBA 11-15AABCB 16-20DACDB 21-25AAACB 26-30BBCBA31-35BABDB 36-40CBAAA 41-45CACCD 46-50BBBBC⼀、单选题（共 50 道试题，共 100 分。

）V1. ____ you do is for my good. I know this all the time.A. All whatB. All whichC. WhateverD. Whichever满分：2 分2. She ( )work next Monday.A. is startingB. startsC. started满分：2 分3. I come here twice a week to swim and ( ).A. workB. work out满分：2 分4. A ( ) was the meeting like? B: It was very exciting.满分：2 分5. The government introduced new regulations ____inflation（通货膨胀）might be brought under control.A. forB. becauseC. so thatD. as for满分：2 分6. The popular young doctor is the ____ director of the medical research institute.A. CurrentB. radicalC. averageD. typical满分：2 分7. The youth centers set up by the city government have ____ those young people to spend their time wisely.A. relievedC. enabledD. prohibited满分：2 分8. It’s not surprising that as a successful businessman, my friend Martin is not ____ he was when he graduated five years ago.A. that满分：2 分9. Her fear of making mistakes has caused her great difficulty in ____ with others in English.A. organizingB. communicatingC. retreatingD. researching满分：2 分10. I go swimming on ( ) Thursdays for two hours.A. /B. aC. an满分：2 分11. The patient speaker ____ now and then to make sure that he was fully understood.A. took overB. went overC. came throughD. broke off满分：2 分12. A:I am from England. B: ( ).A. So am IB. So do I满分：2 分13. To our great disappointment, many things did not ____ quite as satisfactory as we had expected.A. set outB. turn outC. come downD. result in满分：2 分14. We often have ( ) supper at home.A. usB. oursC. our满分：2 分15. Polly goes to a gym twice ( )week with her friends.A. /B. aC. the满分：2 分16. My elderly father seems very ____ to sit in front of the TV all day long.A. BoringB. typicalC. stunnedD. content满分：2 分A. What do you likeB. What would you likeC. Would you like an orange juice满分：2 分18. Before he spoke to the crowd, Jackson took a deep breath to ____ his excessive nervousness.A. EndureB. fortifyC. relieveD. prohibit满分：2 分19. My elderly father seems very ____ to sit in front of the TV all day long.A. BoringB. typicalC. stunnedD. content满分：2 分20. Johnnie’s hard work and popularity led to his rise in salary and ____ in position.A. PrivilegeB. promotionC. complimentsD. advantage满分：2 分21. When ( )for London?B. she fliesC. she is going to fly满分：2 分22. The professor paused as if ____ his students to ask questions on the point he had just made.A. expectingB. to expectC. expectedD. to have expected23. David is ( ) only accountant in my son's company.A. theB. anC. a满分：2 分24. The next morning the landlady’s body was found in the storeroom, and the police ____ murder.A. ExclaimedB. recalledC. suspectedD. ganized满分：2 分25. The rent is 700 pounds a month. It is a good price ( ) the area.A. onB. for26. To our great disappointment, many things did not ____ quite as satisfactory as we had expected.A. set outB. turn outC. come downD. result in27. His children found it hard to ____ him from the simple way of life in the countryside.A. skipB. dissuadeC. tightenD. endure满分：2 分28. In the past few days we have ____ the importance of further research in this field.A. set asideB. pulled intoC. talked overD. carried out满分：2 分29. Johnnie’s hard work and popularity led to his rise in salary and ____ in position.A. PrivilegeB. promotionC. compliments30. ( ) name is Jane. ( ) is from the USA.A. Her, SheB. She's, SheC. Her, Her满分：2 分31. Thank you for your gifts, but you ____ such expensive things.A. mustn’t buyB. shouldn’t buyC. mustn’t have boughtD. shouldn’t have bought满分：2 分32. He hasn't got ( ) cousins.A. anyB. someC. many满分：2 分33. A:The chair is not comfortable enough. B:Yes, I agree. It is ( ).A. to be not comfortableB. too uncomfortableC. no comfortable满分：2 分34. I’m confused a bout your intention and can ____ decide on what to do.B. undoubtedlyC. previouslyD. barely满分：2 分35. A:I'm keen on football. B: So ( )I.A. haveB. doC. am满分：2 分36. A:I prefer watching TV. B:So ( ) I.A. haveB. amC. do满分：2 分37. Tell me about your new friend. ( )is he like?A. HowB. WhatC. Why满分：2 分38. The company promised in the letter to ____ the goods to be delivered in no time.A. arrange forB. make sureC. set aside满分：2 分39. If he had worked hard____.A. he might have passed the final examB. he might pass the final examC. he has passed the final examD. he passed the final exam满分：2 分40. The patient speaker ____ now and then to make sure that he was fully understood.A. took overB. went overC. came throughD. broke off满分：2 分41. On my way home, I quite often ( ) the milk man.A. see withB. meet intoC. come across满分：2 分42. The cardigan is particularly to my taste, ____ its price.A. exceptB. besidesC. except forD. in addition to43. Not until darkness fell ____ he hadn’t done half of his work.A. that he realizedB. that he didn’t realizeC. did he realizeD. didn’t he realize满分：2 分44. As the rain was getting heavier, the tourists were forced to ____ for the hotel where they were staying.A. find outB. come throughC. set offD. go over满分：2 分45. Don’t expect a millionaire to be dressed expensively all the time; a rich man does not ____ show off his wealth.A. reluctantlyB. occasionallyC. emotionallyD. ecessarily满分：2 分46. ( ) people are my friends. ( ) people are my husband's friends.A. These, ThoseB. This, ThatC. Here, There满分：2 分47. John: Linda, this is Rose, my wife. Rose, this is Linda, my new student from Beijing. Rose: ( ). Linda: Pleased to meetyou, too.A. Hello, Linda! How are you?B. Hello, Linda! I am pleased to meet you.C. Good evening, Linda.满分：2 分48. I am ( ) engineer.A. aB. anC. /满分：2 分49. A strong wind was ____ the broken window.A. free fromB. responsible forC. ready forD. sure of满分：2 分50. ____ wants the book may have it.A. AnybodyB. WhoC. WhoeverD. Everybody 满分：2 分。

17年南开大学现代教育大学英语一

南开大学现代远程教育学院考试卷大学英语（一）Model Test OnePart ⅠVocabulary and StructureDirections: This part is to test your ability to use words and phrases correctly to construct meaningful and grammatically correct sentences. It consists of 2 sections.Section ADirections: There are 10 incomplete statements here. You are required to complete each statement by choosing the appropriate answer from the 4 choices marked A), B), C)and D). You should mark the corresponding letter on the Answer Sheet with asingle line through the center. (本题共10个小题，每题1分，共10分)1. We will have to pay them a large ________ of money for their service．A. sizeB. setC. amountD. series2. I'd appreciate it if you could tell me how_______the machine.A. operateB. to operateC. operatingD. operated3. I'm sorry to tell you that the materials you wanted are_______．A. taken offB. put upC. sold outD. got off4. It is obvious that these small businesses are _______need of technical support．A. inB. onC. withD. to5. _______I am concerned，it is important to get a job first．A. As long asB. As well asC. As soon asD. As far as6. Some companies might not let you rent a car _______ you have a credit card．A. whereB. becauseC. sinceD. unless7. In his opinion，success in life mainly _______on how we get along with other people．A. keepsB. dependsC. insistsD. spends8. We _______ building the bridge by the end of next month．A. are finishing C. would finishB. have finished D. will have finished9. Our company’s service is _______in nearly 80 countries around the world.A. availableB. naturalC. relativeD. careful10. It was in Jonson’s hotel _______ the business meeting was held last year.A. thisB. thatC. whatD. whichSection BDirections: There are also 10 incomplete statements here. You should fill in each blank with the proper form of the word given in the brackets. Write the word or words in thecorresponding space on the Answer Sheet. (本题共10个小题，每题1分，共10分)11. To start your own business is usually (cheap) _______ than to buy one．12. The foreign professor spoke slowly and (clear) _______ so that we could follow him.13. The money (borrow) _______from the bank has already been paid back.14. The (manage) _______said that their company wouldn’t be responsible for the loss of thegoods．15. When we get his telephone number，we (tell) _______you immediately.16. It won’t make any (different) _______whether he comes to the meeting or not.17. The machine should (test) _______before it is put to use.18. We look forward to (meet) _______you and wish you every success in your career.19. My (person) _______experience suggests that we should contact the customers first.20. After the lecture yesterday，they (realize) _______how important company culture was．PartⅡReading ComprehensionDirections:this part is to test your reading ability. There are 5 tasks for you to fulfill. You should read the reading materials carefully and do the tasks as you are instructed.（共25小题，每题2分，共50分）Task 1Directions: After reading the following passage, you will find 5 questions or unfinished statements, numbered 21to 25. For each question or statement there are 4 choicesmarked A), B), C) and D). You should mark the correct choice and mark thecorresponding letter on the Answer Sheet with a single line through the center.A car is made up of more than 30，000 parts．Each part in a new car is as weak as a baby．So a new car requires proper care and servicing．If you’re unfamiliar with the parts，you have to read through the owner's instructions carefully．First of all, the brakes(刹车)of your car are important for safety(安全)reasons．Having them checked regularly can reduce the risks of accidents．Another important thing to consider is engine care．Always remember that the life and performance of your car engine depend on the engine oil．Replace the engine oil when recommended．If you feel the engine is very hot especially during summer it is probably because the cooling system doesn’t work well．You’d better get the cooling system serviced before the start of summer．In a word，timely and proper servicing is an important task for car owners．Good servicing can not only extend the life of your newborn baby，but also ensure your safety，and the safety of those who share the road with you．21. To get familiar with the parts of a new car, the owner should .A) regard the ear as a new—born babyB) have the car serviced before driving itC) read through the instructions carefullyD) examine all of the parts of the new car22. The brakes should be checked regularly .A) to avoid accidentsB) to raise speedC) to reduce costD) to save gas23. For a car engine to work long and well，the owner should .A) replace the engine oil as recommendedB) reduce the use of the car in summerC) clean the engine parts regularlyD) change the brakes frequently24. It is recommended to have the cooling system checked when .A) you buy a new carB) summer is comingC) the engine oil is replacedD) the brakes are out of order25. The last paragraph tells us that the purpose of carefully servicing a car is .A) to let you sell your car at a good priceB) to extend its life and ensure safetyC) to reduce the cost of car servicingD) to make the car run fasterTask 2Directions: This task is the same as task 1. The 5 questions or unfinished statements are numbered 26to30.Ticket-booking PoliciesGeneral Policies*Once the flight ticket has been issued，the name on the ticket cannot be changed．*Ticket is non—refundable(不能退款的)．*Please review your itinerary(行程安排)immediately．If any problems arise before or during your trip，you must call our booking offices right away．If you wait until you return，it’s too late．*There are times when we are unable to confirm a booking．In that case we will attempt to reach you by phone and email．You must call us back within 48 hours or we may not be able to offer you the booking price．Change Policies*If you change your booking, airlines may charge a fee--S150 to$200．*Some tickets do not allow any changes．Need to change or cancel your trip? Visit our website to check the fees and rules before you decide．Cancellation(取消) Policies*If you cancel your booking you will not receive any money back．*You may apply part of your ticket price towards future travel (for a limited time，usually a year)．26. According to the policies，the name on the ticket cannot be changed once the ticketis .A) bookedB) issuedC) cancelledD) confirmed27．If you have any problems during a trip，you should .A) ask for a refundB) change your itineraryC) call the booking officeD) return the ticket to the office28．What happens when your ticket booking cannot be confirmed?A) You should make another booking immediately．B) You can change your booking free of charge．C) You will be informed by phone and email．D) You will still enjoy the booking price．29．If you want to change a booking，you may have to pay——．A) 10％of the booking priceB) a fee of $150 to $200C) half the ticket priceD) a fixed fee30．Which of the following statements is TRUE according to the cancellation policies?A) You Can use part of the ticket price for future travel．B) You can refund the money from the booking office．C) You can keep the booking effective for one year．D) You cannot cancel your booking in any case．Task3Directions: Read the following passage. After reading it, you should complete the information by filling in the blanks marked 31 to 35 (in no more than 3 words) in the table below.If you are staying in the UK for more than 6 months, it may be useful to open a UK bank account. There are a lot of advantages of having a UK current (checking) account:Paying billsMany landlords prefer to collect rent directly from a bank account.You may be able to obtain cheaper services if you pay bills directly from a bank account，e. g. telephone, gas/water/electricity．If you are given a chequebook, you can also write cheques as a safe way of paying for things．CashYou can easily obtain money from cash machines，or pay directly from your account using a debit card(借记卡)．Saving moneyIt is generally cheaper to use a UK account than it is to pay by credit card(信用卡)or withdraw (提取) cash from a foreign bank．EmploymentIf you work in the UK，some employers require you to have a bank account so that you can get your pay．Task4Directions: The following is a list of terms related to the human resources management. After reading it, you are required to find the items equivalent to (与﹍﹍等同) thosegiven in Chinese in the table below. Then you should put the corresponding lettersin the brackets on the Answer Sheet, numbered36 through 40.A--Employee relations B—Basic salaryC—Night shift D—Attendance bookE—Human resources management F—W0rk permitG--Employment injury insurance H--Housing fundI—Annual salary J—Year end bonus K--Contract of serviceL--Evaluation of employees M—Sick leaveN—C0ffee break O--Unemployment insuranceP--Minimum wage Q—Quality managementExample: (L) 员工考核- (E) 人力资源管理Task5Directions: The following is a letter of recommendation. After reading them, you are required to complete the answers that follow the questions (No. 41 to No. 45). You should writeyour answers (in no more than 3 words) on the Answer Sheet correspondingly．Dear Mr. Brown,Thank you for your letter of 6 September regarding Mr. John Green who has been employed by this company for the past 10 years．Mr. Green served his apprenticeship(学徒) with Vickers Tools Ltd. in Manchester, followed by a three-year course of engineering for Production Engineers. He is technically well —qualified and for the past five years has been our Assistant Works Manager responsible for production and related business in our Sheffield factory. In all his job duties he has shown himself to be hard-working, responsible and in every way a very dependable employee.I can strongly recommend Mr. Green as I feel sure that if he were to be chosen to manage your factory in Nairobi he would bring to his work a true atmosphere of teamwork, which would be found necessary and helpful by all who would work with him．Sincerely yours，Tom Smith41. How long has Mr. Green been employed by the writer's company?For .42. What kind of course did Mr. Green take?A three-year course in engineering for .43. What job position has Mr. Green held in the past five years?. 44．What does the writer think of Mr. Green as an employee?He is hard-working, and dependable. 45．What is the purpose of this letter?To Mr. Green to manage a factory in Nairobi．PartⅢTranslation---English to ChineseDirections: This part, numbered 46 to 50, is to test your ability to translate English into Chinese. Each of the four sentences (No. 46 to No.49) is followed by four choices of suggested translation marked A, B, C and D. Make the best choice and mark the corresponding letter on the Answer Sheet. Write your translation of the paragraph (No. 50) in the corresponding space on the Translation /Composition Sheet. (共5小题，其中46-49每题2分，50题7分，共15分)46. With fuel prices going up，car buyers are changing their idea of buying a car.A. 燃料的价格正在随着购车者买车想法的改变而上涨。

[南开大学]20春学期《会计专业英语》在线作业-2(答案100分)

【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 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 that are past due.正确答案:C第3题,The primary purpose 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 = Owner's EquityC、Assets = Revenues less LiabilitiesD、Assets - Liabilities = Owner's 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 does paying a liability in cash affect the accounting equation?A、assets increase; liabilities decreaseB、assets increase; liabilities increaseC、assets decrease; liabilities decreaseD、liabilities decrease; owner's equity increases正确答案:C第7题,Merchandise inventory at the end of the year is overstated. Which of the following statements correctly states the effect of the error?A、owner's 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 equation 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 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10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 balance 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、owner’s equityD、liabilities正确答案:D第14题,If the allowance method of accounting for uncollectible receivables is used, what general ledger account is credited to write off a customer's 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 specific date?A、income statementB、statement of owner's 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17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 analysisB、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 understatedD、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 actively traded for profit.A、错误B、正确正确答案:T第22题,The matching concept requires expenses be recorded in the same period that the related revenue is recorded.T、对F、错正确答案:T第23题,Even when a trial balance is in balance, there may be errors in the individual accounts.T、对F、错正确答案:B第24题,The order of the flow of accounting data is (1) record in the ledger, (2) record in the journal, (3) prepare the financial statements.T、对F、错正确答案:F第25题,In establishing a petty cash fund, a check is written for the amount of the fund and is recorded as a debit to Accounts Payable and a credit to Petty Cash.A、错误B、正确正确答案:A第26题,Solvency analysis focuses on the ability of a business to pay its current and noncurrent liabilities.T、对F、错正确答案:B第27题,Every adjusting entry will affect at least one income statement account and one balance sheet account.T、对F、错正确答案:T第28题,Purchasing supplies on account increases liabilities and decreases equity. T、对F、错正确答案:F第29题,Solvency analysis focuses on the ability of a business to pay its current and noncurrent liabilities.A、错误B、正确正确答案:B第30题,The journal entry to record the cost of warranty repairs that were incurred during the current period, but related to sales made in prior years, includes a debit to Warranty Expense.T、对F、错正确答案:T第31题,If the liabilities owed by a business total $500,000, then the assets also total $500,000.T、对F、错正确答案:A第32题,If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.A、错误B、正确正确答案:B第33题,The matching concept requires expenses be recorded in the same period that the related revenue is recorded.A、错误B、正确正确答案:T第34题,The main reason that the bank statement cash balance and the depositor's cash balance do not initially balance is due to timing differences.A、错误B、正确正确答案:第35题,Paying an account payable increases liabilities and decreases assetsA、错误B、正确正确答案:A第36题,For strong internal control system over cash, it is important to have the duties related to cash receipts and cash payments divided among different employees.A、错误B、正确正确答案:B第37题,Bondholders are creditors of the issuing corporation.A、错误B、正确正确答案:B第38题,Even when a trial balance is in balance, there may be errors in the individual accounts.A、错误B、正确正确答案:B第39题,The statement of cash flows consists of an operating section, an income section, and an equity section.T、对F、错正确答案:F第40题,Intangible assets differ from property, plant and equipment assets in thatthey lack physical substance.T、对F、错正确答案:B第41题,The amortization of a premium on bonds payable decreases bond interest expense.T、对F、错正确答案:B第42题,The double-entry accounting system records each transaction twice.A、错误B、正确正确答案:A第43题,An income statement is a summary of the revenues and expenses of a business as of a specific date.T、对F、错正确答案:F第44题,The difference between Accounts Receivable and its contra asset account is called net realizable value.T、对F、错正确答案:T第45题,Primary users of accounting information are accountants.T、对F、错正确答案:F第46题,The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.A、错误B、正确正确答案:A第47题,Dividends in arrears are liabilities of the corporation.A、错误B、正确正确答案:A第48题,When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.A、错误B、正确正确答案:B第49题,For a current liability to exist, the following two tests must be met. The liability must be due usually within a year and must be paid out of current assets.A、错误B、正确正确答案:T第50题,Revenue is earned only when money is received.A、错误B、正确正确答案:F。

南开大学智慧树知到“会计学”《会计专业英语》网课测试题答案1

南开大学智慧树知到“会计学”《会计专业英语》网课测试题答案（图片大小可自由调整）第1卷一.综合考核(共15题)1.The allowance for doubtful accounts is similar to accumulated depreciation in that the account represents the total of all accounts written-off since the beginning year.()A.正确B.错误2.An account receivable is a claim against a customer arising from a sale on account.()A.正确B.错误3.When the perpetual inventory system is used, the inventory sold is debited to().A.supplies expenseB.cost of merchandise soldC.merchandise inventoryD.sales4.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 depositor's records 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 correct5.If the proceeds from the sale of bond investments exceeds the carrying amount of the bonds,a gain is realized.()A.正确B.错误6.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 equity7.Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.()A.正确B.错误8.The order of the flow of accounting data is (1) record in the ledger, (2) record in the journal,(3) prepare the financial statements.()A.正确B.错误9.All of the following below are needed for the calculation of depreciation except ()A.costB.residual valueC.estimated lifeD.book value10.Temporary investments are reported on the balance sheet at cost.()A.正确B.错误11.For a current liability to exist, the following two tests must be met. The liability must be due usually within a year and must be paid out of current assets.()A.正确B.错误12.The double-entry accounting system records each transaction twice.()A.正确B.错误13.Recognition is the process of incorporating in the balance sheet or income statement an item that meet the definition of an element and satisfies the recognition critera.()A.正确B.错误14.Profit is the difference between ()A.assets and liabilitiesB.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 for the inputs used to provide the goods or services15.Cash investments made by the owner to the business are reported on the statement of cash flows in the ()A.financing activities sectionB.investing activities sectionC.operating activities sectionD.supplemental statement第2卷一.综合考核(共15题)1.Treasury Stock is listed in the stockholders' equity section on the balance sheet.()A.正确B.错误2.The liability for a pidend is recorded on which of the following dates?()A.the date of recordB.the date of paymentC.the date of announcementD.the date of declaration3.A balance sheet is a list of the assets, liabilities, and owner's equity of a business fora period of time.()A.正确B.错误4.Investments in stocks that are expected to be held for the long term are listed in the stockholder's equity section of the balance sheet.()A.正确B.错误5.Debts owed by a business are referred to as ()A.accounts receivablesB.equitiesC.owner’s equityD.liabilities6.When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are().A.convertible bondsB.unsecured bondsC.debenture bondsD.callable bonds7.The accrual basis of accounting requires revenue be recorded when cash is received from customers.()A.正确B.错误8.Accounting Process is identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of information.()A.正确B.错误9.Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.()A.正确B.错误10.The debt created by a business when it makes a purchase on account is referred to as an ().A.account payableB.account receivableC.assetD.expense payable11.The two main sources of stockholders' equity are investments contributed by stockholders and net income retained in the business.()A.正确B.错误12.The characteristics of partnership exclude().A.more financial resources than a proprietorshipB.additional management skillsC.limited liabilityD.unlimited liability13.In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.()A.正确B.错误14.When common stock is issued in exchange for land, the land should be recorded in the accounts at the par amount of the stock issued.()A.正确B.错误15.Revenue should be recognized when ()A.cash is receivedB.the service is performedC.the customer places an orderD.the customer charges an order第1卷参考答案一.综合考核1.参考答案：B2.参考答案：A3.参考答案：B4.参考答案：C5.参考答案：A6.参考答案：B7.参考答案：B8.参考答案：B9.参考答案：D10.参考答案：B11.参考答案：A12.参考答案：B13.参考答案：A14.参考答案：D 15.参考答案：A第2卷参考答案一.综合考核1.参考答案：A2.参考答案：D3.参考答案：B4.参考答案：B5.参考答案：D6.参考答案：D7.参考答案：B8.参考答案：A9.参考答案：A10.参考答案：A11.参考答案：A12.参考答案：C13.参考答案：B14.参考答案：B15.参考答案：B。

南开17秋学期（1709）《大学英语（一）》在线作业1

南开17秋学期（1709）《大学英语（一）》在线作业117秋学期（1709）《大学英语（一）》在线作业试卷总分:100 得分:100一、单选题 (共 50 道试题,共 100 分)1. Anyone who has something interesting to ____ won’t find life boring.A. look overB. pull intoC. set asideD. concentrate on满分：2 分2. ( )people are coming for the party?A. How oftenB. How muchC. How many满分：2 分3. Don’t worry. We have enough time to finish ____ the food and drinks before the guests arrive.A. setting asideB. laying outC. smoothing outD. taking over满分：2 分4. I don't want ( ) milk in my coffee.A. anyB. someC. many满分：2 分5. A: ( )is David from? B:I think he's an American. But I'm notsure.A. WhereB. WhatC. How满分：2 分6. Her fear of making mistakes has caused her great difficulty in ____ with others in English.A. organizingB. communicatingC. retreatingD. researching满分：2 分7. David's younger brother is ( )engineer.A. aB. anC. the满分：2 分8. A strong wind was ____ the broken window.A. free fromB. responsible forC. ready forD. sure of满分：2 分9. Her fear of making mistakes has caused her great difficulty in ____ with others in English.A. organizingB. communicatingC. retreatingD. researching满分：2 分10. A:The classroom is not big enough for 50 students. B:Yes,I agree. It's ( ).A. too smallB. no enoughC. not enough bigger满分：2 分11. Mary ( ) brown eyes and golden hair.A. haveB. have gotC. has got满分：2 分12. The company promised in the letter to ____ the goods to be delivered in no time.A. arrange forB. make sureC. set asideD. talk over满分：2 分13. David ( ) on a new database at the moment.A. currently workB. is currently workingC. currently working满分：2 分14. I'd like ( ) apples, please.A. someB. anyC. /满分：2 分15. Our house is located at the foot of a hill, ____.A. it’s facing a streamB. it’s faced a streamC. its front facing a streamD. its front faced a stream满分：2 分16. You really work hard, but don’t you think life is too boring without any ____ ?A. pastimesB. advantagesC. distractionsD. compliments满分：2 分17. The quality inspector ____ finished products carefully to make sure each was in good condition.A. looked overB. found outC. held upD. stuck to满分：2 分18. A:I prefer watching TV. B:So ( ) I.A. haveB. amC. do满分：2 分19. The ____ of being beaten by a weaker man is more than the champion can stand.A. advantageB. disgraceC. sincerityD. compliments满分：2 分20. A: ( )is the nearest chemist's? B: On the corner.A. WhatB. WhereC. How满分：2 分21. A:The area is too noisy. B: Yes, I agree. It's ( ).A. no enough quietB. not enough quietC. not quiet enough满分：2 分22. Johnnie’s hard work and popularity led to his rise in salary and ____ in position.A. PrivilegeB. promotionC. complimentsD. advantage满分：2 分23. Thank you for your gifts, but you ____ such expensive things.A. mustn’t buyB. shouldn’t buyC. mustn’t have boughtD. shouldn’t have bought满分：2 分24. I was listening to the radio ____ washing clothes.A. asB. whileC. the timeD. when满分：2 分25. The rent is 700 pounds a month. It is a good price ( ) the area.A. onB. forC. at满分：2 分26. I ( ) this e-mail to tell you about my new office.A. am writingB. writingC. writes满分：2 分27. A: ( )time do you have lunch? B:I usually have lunch at 12.A. WhereB. WhatC. When满分：2 分28. The proposal was not well thought out; ____, it was too expensive.A. previouslyB. eventuallyC. neverthelessD. moreover满分：2 分29. The girl in the snapshot was smiling sweetly, ____.A. her long hair flowed in the breezeB. her long hair was flowing in the breezeC. her long hair flows in the breezeD. her long hair flowing in the breeze满分：2 分30. Williams ( )in London, not in China.A. liveB. livesC. is live满分：2 分31. The quality inspector ____ finished products carefully to make sure each was in good condition.A. looked overB. found outC. held upD. stuck to满分：2 分32. A: Whose dog is it? B: ( )our dog. ( )name is Rex.A. It's…It'sB. Its… ItsC. It's… Its满分：2 分33. The patient speaker ____ now and then to make sure that he was fully understood.A. took overB. went overC. came throughD. broke off满分：2 分34. There ( ) three plants in the office.A. areB. isC. have满分：2 分35. Communication is necessary and fruitful between different ____.A. DistractionsB. reactionsC. generationsD. relaxations满分：2 分36. My mother is a doctor. She is ( ) medicine.A. fromB. atC. in满分：2 分37. What's the weather ( )this winter?A. likeB. inC. be满分：2 分38. I'm a deputy manager. I work ( )an IT company.A. forB. aboutC. of满分：2 分39. This is his book. Could you give it ( ) him?A. toB. withC. for满分：2 分40. Rose is ( ) easy-going than Frank in the interview.A. muchB. manyC. much more满分：2 分41. The football game will be played on ____.A. sixth JuneB. the sixth of JuneC. six JuneD. the six of June满分：2 分42. His children found it hard to ____ him from the simple way of life in the countryside.A. skipB. dissuadeC. tightenD. endure满分：2 分43. I don't need ( )mineral water, but I'd like ( )_tea, thanks.A. some,anyB. any,anyC. any,some满分：2 分44. The result was even worse than ____.A. I had imaginedB. I would imaginedC. my imaginingD. mine imagination满分：2 分45. A:I'm keen on football. B: So ( )I.A. haveB. doC. am满分：2 分46. I can’t stand the ____ of being left alone a nd having nofriends coming around.A. intentionB. reactionC. potentialD. misery满分：2 分47. Having lived in Italy for thirty years, Vivian and her husband moved to makea ____ home in New York.A. permanentB. determinedC. complicatedD. worthwhile满分：2 分48. Those pupils who take an excessive interest in computer games ought to spend more time on ____ readings.A. complexB. radicalC. worthwhileD. permanent满分：2 分49. A strong wind was ____ the broken window.A. free fromB. responsible forC. ready forD. sure of满分：2 分50. To our great disappointment, many things did not ____ quite as satisfactory as we had expected.A. set outB. turn outC. come downD. result in满分：2 分。

会计专业英语在线练习-南大

南开大学现代远程教育学院在线考试中心考试科目：课程练习-会计专业英语题目总数：50考试时间2012-11-15至2013-3-6最高分100剩余次数 4满分：100本次成绩：100本次考试结果第1题(回答正确)The two most common specialized fields of accounting inpractice are( )√ A managerial accounting and financial accountingB forensic accounting and financial accountingC managerial accounting and environmental accountingD financial accounting and tax accounting systems第2题(回答正确)Using accrual accounting, expenses are recorded andreported only（）A when they are incurred and paid at the same time√ B when they are incurred, whether or not cash is paidC if they are paid before they are incurredD if they are paid after they are incurred第3题(回答正确)The measurement bases exclude( )A Current costB Historical cost√ C Sale priceD Present value第4题(回答正确)Debts owed by a business are referred to as（）A equitiesB accounts receivablesC owner’s equity√ D liabilities第5题(回答正确)Cash investments made by the owner to the business are reported on the statement of cash flows in theA investing activities section√ B financing activities sectionC operating activities sectionD supplemental statement第6题(回答正确)The amount of the outstanding checks is included on the bankreconciliation as a(n) （）A addition to the balance per bank statementB deduction from the balance per depositor's records √C deduction from the balance per bank statementD addition to the balance per depositor's records第7题(回答正确)Cash equivalents（）A will be converted to cash within two yearsB are illegal in some company√ C will be converted to cash within 90 daysD will be converted to cash within 120 days第8题(回答正确)On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （）A total of the accounts receivables written-off during the yearB Uncollectible accounts expense for the year√ C total estimated uncollectible accounts as of the end of the yearD sum of all accounts that are past due.第9题(回答正确)What is the type of account and normal balance of Allowancefor Doubtful Accounts?A Asset, debit√ B Contra asset, creditC Asset, creditD Contra asset, debit第10题(回答正确)The inventory method that assigns the most recent costs tocost of good sold is√ A LIFOB FIFOC averageD specific identification第11题(回答正确)Accumulated Depreciation ( )A is the same as Depreciation ExpenseB is used to show the amount of cost expiration of intangibles√ C is a contra asset accountD is used to show the amount of cost expiration of natural resources第12题(回答正确)All of the following below are needed for the calculation ofdepreciation except（）A residual valueB costC estimated life√ D book value第13题(回答正确)The interest rate specified in the bond indenture is called the（）√ A contract rateB discount rateC market rateD effective rate第14题(回答正确)When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specificprice, the bonds areA unsecured bondsB convertible bondsC debenture bonds√ D callable bonds第15题(回答正确)Characteristics of a corporation include （）A direct management by the shareholders (owners)B shareholders who are mutual agentsC its inability to own property√ D shareholders who have limited liability第16题(回答正确)The liability for a dividend is recorded on which of the followingdates?A the date of paymentB the date of recordC the date of announcement√ D the date of declaration第17题(回答正确)Cash dividends are usually not paid on which of the following?A preferred stockB class B common stock√ C treasury stockD class A common stock第18题(回答正确)Revenue should be recognized when（）√ A the service is performedB cash is receivedC the customer places an orderD the customer charges an order第19题(回答正确)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 profitabilityB solvency and leverageC solvency and liquidityD solvency and equity第20题(回答正确)A corporation is a business that is legally separate and distinctfrom its owners.√ A 对B 错第21题(回答正确)Accounting Process is identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of information.√ A 对B 错第22题(回答正确)Information is material if its omission or misstatement could influence the economic decisions of users.√ A 对B 错第23题(回答正确)Recognition is the process of incorporating in the balance sheet or income statement an item that meet the definition of an element and satisfies the recognition criteria.√ A 对B 错第24题(回答正确)If the liabilities owed by a business total $500,000, then theassets also total $500,000.A 对√ B 错第25题(回答正确)The double-entry accounting system records each transactiontwice.A 对√ B 错第26题(回答正确)Revenue accounts are increased by credits.√ A 对B 错第27题(回答正确)In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.A 对√ B 错第28题(回答正确)The main reason that the bank statement cash balance and the depositor's cash balance do not initially balance is due totiming differences.√ A 对B 错第29题(回答正确)In establishing a petty cash fund, a check is written for the amount of the fund and is recorded as a debit to Accounts Payable and a credit to Petty Cash.A 对√ B 错第30题(回答正确)Allowance for Doubtful Accounts is a liability account.A 对√ B 错第31题(回答正确)The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.A 对√ B 错第32题(回答正确)During deflationary periods, the use of the LIFO method of costing inventory will result in a lower amount of current assets than would result from the use of the FIFO method.A 对√ B 错第33题(回答正确)Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investmentusing the equity method.√ A 对B 错第34题(回答正确)All property, plant, and equipment assets are depreciated overtime.A 对√ B 错第35题(回答正确)The declining-balance method is an accelerated depreciationmethod.√ A 对B 错第36题(回答正确)When old equipment is traded in for a new equipment, the difference between the list price and the trade in allowance iscalled boot.√ A 对B 错第37题(回答正确)Bondholders are creditors of the issuing corporation.√ A 对B 错第38题(回答正确)Bondholders claims on the assets of the corporation rankahead of stockholders.√ A 对B 错第39题(回答正确)Bonds are sold at face value when the contract rate is equal tothe market rate of interest.√ A 对B 错第40题(回答正确)The two main sources of stockholders' equity are investments contributed by stockholders and net income retained in thebusiness.√ A 对B 错第41题(回答正确)The declaration and issuance of a stock dividend does not affect the total amount of a corporation's assets, liabilities, orstockholders' equity.√ A 对B 错第42题(回答正确)Dividends in arrears are liabilities of the corporation.A 对√ B 错第43题(回答正确)The day on which the board of directors of the corporationdistributes a dividend is called the declaration date.A 对√ B 错第44题(回答正确)When a stock dividend is declared, it becomes a liabilityA 对√ B 错第45题(回答正确)Sales Discounts is a revenue account with a credit balance.A 对√ B 错第46题(回答正确)When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.√ A 对B 错第47题(回答正确)Consuming goods and services in the process of generatingrevenues results in expenses.√ A 对B 错第48题(回答正确)Prepaid expenses are an example of an expense.A 对√ B 错第49题(回答正确)If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.A 对√ B 错第50题(回答正确)Solvency analysis focuses on the ability of a business to pay its current and noncurrent liabilities.√ A 对B 错。

南开17春秋学期《大学英语》在线作业

一、单选题（共 50 道试题，共 100 分。

）v 1. – Will you hv som ssrt, Juy? – ( ). . No, thnk you. I'm on it. Ys, I'v h nough. You r so goo t mking it. Oh, I on't min标准答案：2. – My I know your rss? – ( ).. Sur. Hr you r. I hv no i. It's fr from hr. Sorry, I'v forgottn标准答案：3. I rok my lg whn I( )skiing in mri.. 不填. is. ws. hs n标准答案：4. – Is this th motl you mntion? – ( ).. It looks omfortl. Ys, it's s quit s w xpt. You'r so onsirt. No, th pri's rsonl标准答案：5. – xus m. Is this tl tkn? – ( ).. W hvn't ook th ishs. W hvn't orr th ishs. Yh. I'm sving ths sts for frins. Yh. I'm stuff标准答案：6. Sh ws onvit( )murr.. to. in. with. of标准答案：7. If h ws fittr, h( )liv longr.. 不填. will. woul. n标准答案：8. Givn th high pri,( )it's not surprising thy in't uy it.. n. ut. 不填. tht标准答案：9. H tol m how h h givn m shltr n prottion without whih I () of hungr. . woul i. woul i. woul hv i. will i标准答案：10. Nowhr ls in th worl () mor ttrtiv snry thn in Switzrln.. you n fin. is foun. n you fin. hs n foun标准答案：11. – Must I o th wshing-up tonight? – ( ).. No, you mustn't if you on't wnt. Lv it if you'r xhust. Wshing-up is rlly xhusting. Wshing-up rlly tks up tim标准答案：12. – xus m, whn is th nxt flight from Lonon u to rriv? – ( ).. In hlf n hour. n hour for. Until th nxt on. for nothr on标准答案：13. – Oh, th ox is too hvy. – ( ).. Wht's in it. n I hlp you to rry it. Whos is it. My I hv try标准答案：14. – r you sur out tht? – ( ).. You nn't worry out tht. I lik th i. Oh, no. I'm fri of tht. Oh, ys. I'm solutly positiv标准答案：15. – Wht kin of TV progrm o you lik st? – ( ).. I lik thm vry muh. I only wth thm t wkn. It's hr to sy, tully. I'm too usy to sy标准答案：16. ( )vry y for 20 minuts.. xris. To xris. Shoul xris. xrising标准答案：17. – I'm sorry. o's not in his offi. – ( ).. n you tk mssg for m. r you sur for tht. Woul you lik to lv mssg. n you phon m标准答案：18. – Thnks lot. You'v gon to so muh troul. – ( ). . It's no troul t ll. Tht's ll right. I lik it. I on't think it's troul. Tht's vry kin of you标准答案：19. – Hlp yourslf to th stk, Mggi. – ( ).. Sorry, I'v h nough. Thnk you, Hln. Ys. ut it isn't ook wll. Hlp yourslf to it, too标准答案：20. – o you think th xm will put off? – ( ).. Not goo nws. Th xm is iffiult. Not likly. It ws put off ystry标准答案：21. – oul I orrow your of nglish songs? – ( ).. No, I m not vill. I'm sorry. It's not t hn now. It's vry kin of you. Thnk you vry muh标准答案：22. You( )to xris mor.. shoul. ought. must. n标准答案：23. – How o I gt to iro? – ( ).. I'm sorry. I n't unrstn. You oul th th 9:30 flight n hng t Pris. I'm fri you hv miss th flight. I'm gl to show you th wy标准答案：24. lthough Mry is stisfi with hr suss, sh wonrs () will hppn to hr privt lif. . how. who. wht. tht标准答案：25. – My I hv look t your photo lum? – ( ).. Ys, you hv. It's vry intrsting. This is my girl frin. Ys, of ours标准答案：26. – Is thr rugstor nr hr? – ( ).. It's vry smll. It's vry row. It's hp on. Ys, thr is ig on标准答案：27. – Hllo, Slly. How's vrything? – ( ).. Goo for you. Oh, I gr. Tht's right. Just so-so标准答案：28. I n o tht jo( )myslf.. y. on. with. 不填标准答案：29. Th omputr osn't work wll,so somthing () wrong.. n hv gon. shoul hv gon. must hv gon. ought to hv gon标准答案：30. Young hilrn oftn n't () twn TV progrms n ommrils.. sprt. istinguish. ompr. ontrst标准答案：31. – Whr to? I'm so thirsty. – ( )?. Why on't w go now. Why on't w njoy som r t tht r. Why in't you look up th mp. Why in't you tll m out it rlir标准答案：32. ( )mjority of popl gr with him.. Th.. 不填. On标准答案：33. – Will you go on pini with us tomorrow? – ( ).. Ys, ut I'll hv nglish lsss. Sorry. I hv n ppointmnt with r. rown. I'm fri I hv no i. I won't. It's kin of you标准答案：34. – I wonr if Hnry will om to th prty t 8:00 shrp s h's promis. – ( ). . Th prty won't strt until 8:00. Thnk you for hving th prty for m. on't worry. H lwys kps his wor. Th prty must ost lot标准答案：35. – Wht's th prolm, Hrry? – ( ).. No prolm. No troul t ll. Thnk you for sking m out it. I n't rmmr whr I lft my glsss标准答案：36. – n I hlp you to gt it own? – ( ).. No prolm. Ys. Lt's gt it. Thnks. It's so ni of you. It's no troul t ll标准答案：37. – on't tk too long t th off shop. It's 14:15. – ( ). . I'll think your vi ovr. I s. W hv 30 minuts lft. Tht's no prolm. I'm fri so标准答案：38. – Wht out going for wlk? – ( ).. Wlking is goo to you. Tht's ll right. So, o I. Why not? goo i标准答案：39. – I hvn't sn lly for 10 yrs. – ( ).. ithr hv I. Nithr hv I. Hvn't I. So hv I标准答案：40. It's vry onvnint( )hr.. to liv. liv. liv. living标准答案：41. – In my opinion, you' ttr tk oupl of ys off. – ( ). . I'll tk your vi. Lt m s. Nvr min. I'm fri so标准答案：42. – Jk, r you lving now? It's 7:20. – ( ).. Ys, it's still rly. No, thirty minuts is nough. Ys, th g is not ry. No, I'll st off in 30 minuts标准答案：43. – Must w hn in our homwork now? – ( ).. Ys, you will. Ys, you mustn't. No, you nn't. No, you mustn't标准答案：44. Th popultion of mny lskn itis hs () oul in th pst thr yrs. . lrgr thn. s grt s. mor thn. s mny s标准答案：45. – I'v orr pizz n sl. Wht ls o you wnt? – ( ).. You r kin to invit m. Ys, pls. r is fin for m. I'm not hungry yt. I fin pizz is tsty标准答案：46. – I on't lik th sports progrms on Sunys. – ( ).. So o I. Nithr o I. So m I. Nithr m I标准答案：47. – o you lik wthing footll mths? – ( ).. Thnk you for inviting m. I on't lik wthing it on TV, ithr. I hr th footll mth will put off. Footll? No. It's wst of tim标准答案：48. oul you pls py m( )vn?. 不填. on. in. for标准答案：49. – Wht woul you lik, t or off? – ( ).. Ys, I woul. off, pls. Ys, pls. It's vry ni标准答案：50. – o you know if th nrsons r still living thr? – ( ).. Ys, thy o. Ys, thy r. No, thr rn't. No, thy on't标准答案：一、单选题（共 50 道试题，共 100 分。

XXX 17秋学期《会计专业英语》在线作业【标准答案】

XXX 17秋学期《会计专业英语》在线作业【标准答案】B。

accounts XXXC。

inventoryD。

fixed assets满分：2分正确答案:B二、阅读理解(共3篇,共30分)Passage 1XXX is one of the four primary financial statements。

It provides n about a company’s cash receipts and cash payments during an accounting d。

The XXX: cash flows from operating activities。

cash flows from investing activities。

and cash flows from financing activities.Cash flows from operating activities include cash received from customers。

cash paid to suppliers。

and cash paid toemployees。

It also includes interest received and interest paid。

This n XXX its ns.Cash flows from investing activities include cash paid for property。

plant。

and equipment。

as well as cash received from the sale of these assets。

It also includes cash paid for XXX and cash receiv ed from the sale of XXX n about a company’s investment activities.Cash flows from financing activities include cash received from borrowing and cash paid for dividends。

17春地大《会计专业英语》在线作业一

地大《会计专业英语》在线作业一
一、判断题（共25 道试题，共100 分。

）
1. 下列英汉互译是否正确“个人所得税”-----“corporation tax ”
A. 错误
B. 正确
正确答案：A
2. 下列英汉互译是否正确“共同固定成本”-----“common fixed cost ”
A. 错误
B. 正确
正确答案：B
3. 下列英汉互译是否正确“income statement”-----“利润表”
A. 错误
B. 正确
正确答案：B
4. 下列英汉互译是否正确“cost behavior ”-----“成本性态”
A. 错误
B. 正确
正确答案：B
5. 下列英汉互译是否正确“comparative financial statement ”-----“比较财务报表”
A. 错误
B. 正确
正确答案：B
6. 下列英汉互译是否正确“activity cost ”-----“作业成本”
A. 错误
B. 正确
正确答案：B
7. 下列英汉互译是否正确“general expenses”-----“一般费用”
A. 错误
B. 正确
正确答案：B
8. “Leverage”应译为“杠杆”
A. 错误
B. 正确
正确答案：B
9. 下列英汉互译是否正确“共同变动成本”-----“common fixed cost ”
A. 错误。

南开19春学期(1709、1803、1809、1903)《会计专业英语》在线作业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:第2题,A business paid $7,000 to a creditor in payment of an 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 owner's equity正确答案:第3题,If preferred stock has dividends in arrears, the preferred stock must be ( )A、participatingB、callableC、cumulativeD、convertible正确答案: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:第5题,The most widely used depreciation method isA、straight-lineB、sum-of-the-years-digitsC、declining-balanceD、units-of-production正确答案: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: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 that are past due.正确答案: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 repaired or replaced正确答案: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 balance sheet is overstated正确答案: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 the balance sheet is overstated正确答案:第11题,The amount of the outstanding checks is included on the bank reconciliation as a(n) （）A、deduction from the balance per depositor's recordsB、addition to the balance per bank statementC、deduction from the balance per bank statementD、addition to the balance per depositor's records正确答案:第12题,Financial reports are used by（）A、managementB、creditorsC、investorsD、all of the above正确答案: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、Government and banks正确答案: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:第15题,Expenses are reported on the（）A、income statementB、statement of owner's equityC、statement of cash flowsD、balance sheet正确答案:第16题,The accounting equation may be expressed as（）A、Assets = Equities - LiabilitiesB、Assets + Liabilities = Owner's EquityC、Assets = Revenues less LiabilitiesD、Assets - Liabilities = Owner's Equity正确答案:第17题,Profit is the difference betweenA、assets and liabilitiesB、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:第18题,Cash investments made by 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:第19题,Which of the following is not included in the computation of the quick ratio?A、inventoryB、marketable securitiesC、accounts receivableD、cash正确答案:第20题,The measurement bases exclude( )A、Historical costB、Current costC、Sale priceD、Present value正确答案: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: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 receivable is a claim against a customer arising from a sale on account.T、对F、错正确答案:T第24题,Liabilities that will be due within one year or less and that are to be paid out of current assets are called current liabilities.T、对F、错正确答案:T第25题,An account receivable is a claim against a customer arising from a sale on account.A、错误B、正确正确答案:第26题,Primary users of accounting information are accountants.A、错误B、正确正确答案:第27题,Bondholders are creditors of the issuing corporation.A、错误B、正确正确答案:第28题,A large retained earnings account means that there is cash available to pay dividends.T、对F、错正确答案:F第29题,In establishing a petty cash fund, a check is written for the amount of the fund and is recorded as a debit to Accounts Payable and a credit to Petty Cash.A、错误B、正确正确答案:第30题,In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.T、对F、错正确答案:F第31题,The declaration and issuance of a stock dividend does not affect the total amount of a corporation's assets, liabilities, or stockholders' equity.T、对F、错正确答案:T第32题,In establishing a petty cash fund, a check is written for the amount of the fund and is recorded as a debit to Accounts Payable and a credit to Petty Cash. T、对F、错正确答案:F第33题,The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.T、对F、错正确答案:F第34题,The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.A、错误B、正确正确答案:第35题,The statement of cash flows consists of an operating section, an income section, and an equity section.A、错误B、正确正确答案:第36题,The amortization of a premium on bonds payable decreases bond interest expense.T、对F、错正确答案:T第37题,The equity method is usually more appropriate for accounting for investments where the purchaser does not have significant influence over the investee.T、对F、错正确答案:F第38题,Accrued expenses are expenses that have been incurred but not yet paid in cash and there is no original entry.T、对F、错正确答案:T第39题,Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.A、错误B、正确正确答案:第40题,If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.T、对F、错正确答案:F第41题,Dividends in arrears are liabilities of the corporation.T、对F、错正确答案:F第42题,The book value of a fixed asset reported on the balance sheet represents its market value on that date.A、错误B、正确正确答案:第43题,If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.A、错误B、正确正确答案:第44题,An income statement is a summary of the revenues and expenses of a business as of a specific date.T、对F、错正确答案:F第45题,Paying an account payable increases liabilities and decreases assets T、对F、错正确答案:F第46题,The day on which the board of directors of the corporation distributes a dividend is called the declaration date.A、错误B、正确正确答案:第47题,The maturity value of a note receivable is always the same as its face value. T、对F、错正确答案:F第48题,If ending inventory for the year is overstated, owner's equity reported on the balance sheet at the end of the year is understated.T、对F、错正确答案:F第49题,Accounting is a service that provides many different users with financial information to make economic decisions.A、错误B、正确正确答案:第50题,Accounting Process is identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of information.A、错误B、正确正确答案:[文档可能无法思考全面，请浏览后下载，另外祝您生活愉快，工作顺利，万事如意!]。