奥鹏远程南开大学(本部)20春学期《会计专业英语》在线作业标准答案

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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5

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.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2.The role of accounting is to provide many different users with financial information to make economic decisions.()A.正确B.错误3.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4.Bonds are sold at face value when the contract rate is equal to the market rate of interest.()A.正确B.错误5.Accounting is a service that provides many different users with financial information to make economic decisions.()A.正确B.错误6.Stockholders’ equity ()A.is usually equal to cash on handB.includes paid-in capital and liabilitiesC.includes retained earnings and paid-in capitalD.is shown on the income statement 7.The interest rate specified in the bond indenture is called the().A.discount rateB.contract rateC.market rateD.effective rate8.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ing accrual accounting, expenses are recorded and reported only().A.when they are incurred, whether or not cash is paidB.when they are incurred and paid at the same timeC.if they are paid before they are incurredD.if they are paid after they are incurred10.Under the equity method, a stock purchase is recorded at its original cost and is not adjusted to fair market value each accounting period.()A.正确B.错误11.Even when a trial balance is in balance, there may be errors in the inpidual accounts.()A.正确B.错误12.Bondholders claims on the assets of the corporation rank ahead of stockholders.()A.正确B.错误13.The matching concept requires expenses be recorded in the same period that the related revenue is recorded.()A.正确B.错误14.Primary users of accounting information are accountants.()A.正确B.错误15.When the perpetual inventory system is used, the inventory sold is debited to().A.supplies expenseB.cost of merchandise soldC.merchandise inventoryD.sales第2卷一.综合考核(共15题)1.If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.()A.正确B.错误2.The double-entry accounting system records each transaction twice.()A.正确B.错误3.The book value of a fixed asset reported on the balance sheet represents its market value on that date.()A.正确B.错误4.All property, plant, and equipment assets are depreciated over time.()A.正确B.错误ing accrual accounting, expenses are recorded and reported only ()A.when they are incurred, whether or not cash is paidB.when they are incurred and paid at the same timeC.if they are paid before they are incurredD.if they are paid after they are incurred6.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 correct7.An account receivable is a claim against a customer arising from a sale on account.()A.正确B.错误8.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9.The characteristics of partnership exclude().A.more financial resources than a proprietorshipB.additional management skillsC.limited liabilityD.unlimited liability10.For accounting purposes, the business entity should be considered separate from its owners if the entity is ()A.a corporationB.a proprietorshipC.a partnershipD.all of the above11.Financial reports are used by ()A.managementB.creditorsC.investorsD.all of the above12.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 statement13.The financial statement that presents a summary of the revenues and expenses of a business for a specific period of time, such as a month or year, is called a(n) ()A.income statementB.income statementC.prior period statementD.statement of owner’s equity14.Temporary investments are reported on the balance sheet at cost.()A.正确B.错误15.An income statement is a summary of the revenues and expenses of a business as of a specific date.()A.正确B.错误第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：A4.参考答案：A5.参考答案：A6.参考答案：C7.参考答案：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：A13.参考答案：A14.参考答案：B15.参考答案：B第2卷参考答案一.综合考核1.参考答案：B2.参考答案：B3.参考答案：B4.参考答案：B5.参考答案：A6.参考答案：C7.参考答案：A8.参考答案：A9.参考答案：C10.参考答案：D11.参考答案：D12.参考答案：A13.参考答案：A14.参考答案：B15.参考答案：B。

南开24秋学期《会计专业英语》作业参考二

24秋学期《会计专业英语》作业参考1.Current liabilities are（）选项A：due, but not receivable for more than one year选项B：due, but not payable for more than one year选项C：due and receivable within one year选项D：due and payable within one year参考答案：D2.When the corporation issuing the bonds has the right torepurchase the bonds prior to the maturity date for a specific price, the bonds are选项A：convertible bonds选项B：unsecured bonds选项C：debenture bonds选项D：callable bonds参考答案：D3.The most widely used depreciation method is选项A：straight-line选项B：sum-of-the-years-digits选项C：declining-balance选项D：units-of-production参考答案：A4.The debt created by a business when it makes a purchase onaccount is referred to as an选项A：account payable选项B：account receivable选项C：asset选项D：expense payable参考答案：A5.The excess of issue price over par of common stock is termed a(n)( )选项A：discount选项B：income选项C：deficit选项D：premium参考答案：D6.Which of the following groups are considered to be internal usersof accounting information?选项A：Employees and customers选项B：Customers and vendors选项C：Employees and managers选项D：Government and banks参考答案：C7.Cash equivalents( )选项A：are illegal in some company选项B：will be converted to cash within two years选项C：will be converted to cash within 90 days选项D：will be converted to cash within 120 days参考答案：C8.Which of the following should not be considered cash by anaccountant?选项A：coins选项B：bank checking accounts选项C：postage stamps选项D：Petty cash funds参考答案：C。

2020年奥鹏南开大学20春学期《大学英语（三）》在线作业试题参考答案

2020年奥鹏南开大学20春学期《大学英语（三）》在线作业试题参考答案南开大学20春学期（1709、1803、1809、1903、1909、2003）《大学英语（三）》在线作业试题参考答案相关题目如下1. – Are you free in July?–No, I( )with my parents in July.【选项】：A stayB stayedC have stayedD am staying【答案】：D2. His parents will be( )him if he fails the examination.【选项】：A disappointing withB disappointed onC disappointed withD disappointing for【答案】：C3. ( )all we should put the theory into practice.【选项】：A BesideB ToC AboveD Of【答案】：C4. History is the story of( )happened to the people before today.【选项】：A whicheverB whomeverC whateverD wherever【答案】：C5. The( )is concerned with election, whereas the statesman is interested in the future of his people.【选项】：A politicsB politicianC politicalD politically【答案】：B6. – Are you feeling better today, Mrs. Silver?–( ).【选项】：A Don't worry about meB Just stay in bed and have a good restC There must be something wrongD Yes, thanks doctor. But I still feel dizzy【答案】：D7. I prefer to live in the countryside. Country life has a lot of( )over city life.【选项】：A characterB qualitiesC advantagesD ways【答案】：C8. The refrigerator is( ); we must buy some food. 【选项】：A bareB blankC hollowD empty【答案】：D9. – Linda, can you give me a lift after work?–( ).【选项】：A It's very kind of you to do soB Thank you for your offerC Never mind. I'll go shoppingD No problem. We go the same direction【答案】：D10. – When does the next bus leave for Glasgow?–( ). 【选项】：A I've never been thereB The next one is fasterC They leave every hourD The city is far away【答案】：C11. It is( )that he has to ask for help.【选项】：A so a big jobB a so big jobC a such big jobD such a big job【答案】：D12. China is( )the east of Asia.【选项】：A inB toC onD at【答案】：A13. The farmer caught the boys( )his apples.【选项】：A stealingB stoleC to stealD would steal【答案】：A14. I'm leaving for New York( )three day's time.【选项】：A forB inC atD on【答案】：B15. He carried on( )after his accident.【选项】：A to workB workC workingD worked【答案】：C16. – What do you find difficult in learning English?–( ). 【选项】：A Listening and speakingB Don't be afraid of difficultiesC Learning English is usefulD Don't be disappointed【答案】：A17. – Do you know if the Andersons are still living there?–( ). 【选项】：A Yes, they doB Yes, they areC No, there aren'tD No, they don't【答案】：B18. – Jack, are you leaving now? It's 7:20.–( ).【选项】：A Yes, it's still earlyB No, thirty minutes is enoughC Yes, the bag is not readyD No, I'll set off in 30 minutes【答案】：D19. – Look at the rainbow! What a view!–( )!【选项】：A Yes. What beautiful it isB Yes. How beautiful it isC Yes. What a beautiful it isD Yes. How a beautiful it is【答案】：B20. Mark is a clerk( )a job in a top bookstore.【选项】：A inB withC toD for【答案】：B21. ( )the tree( )down?【选项】：A Has... been choppedB Has... been choppingC Have... been choppedD Have... been chopping【答案】：A22. – Go that way and take a seat.–( ).【选项】：A No, I'm not tiredB Thanks, but I'd rather standC Yes, that's a good wayD It doesn't matter【答案】：B23. – Thanks a lot. You've gone to so much trouble.–( ). 【选项】：A It's no trouble at allB That's all right. I like itC I don't think it's a troubleD That's very kind of you【答案】：A24. The bedroom needs( ).【选项】：A decoratingB to decorateC decorateD decorated【答案】：A25. I prefer classic music( )pop music.【选项】：A thanB onC withD to【答案】：D26. John( )to be a teacher before the war, but now he works in a hospital.【选项】：A is usedB was usedC usedD use【答案】：C27. I don't think this kind of medicine has any( ).【选项】：A answerB causeC effectD work【答案】：C28. I'd rather stay at home than( )a walk.【选项】：A takingB to takeC takeD to be taking【答案】：C29. By next year he( )in New York for five years.【选项】：A has workedB has been workingC worksD will have worked【答案】：D30. That place is( )the south of the city.【选项】：A atB inC onD to【答案】：B31. We are told that it is( )we are born that decides our nationality.【选项】：A the countryB anywhereC whereD somewhere【答案】：C32. I was busy with my paper when I heard someone( )in the room above.【选项】：A moving onB moving offC moving upD moving about【答案】：D33. ( )majority of people are highly against the pollution in this city.【选项】：A 不填B AC TheD Many【答案】：C34. Somebody asked her,( )?【选项】：A did heB didn't theyC didn't heD did they【答案】：B35. – Is the toilet on the ground floor or 2nd floor?–( ).【选项】：A No, there isn'tB Yes, it isC On the ground floorD It is empty【答案】：C36. – Do you know where I can repair my motorcar?–( ).【选项】：A I have just bought a new oneB It's cheap to repair a motorcarC Around the street cornerD You drive too fast to damage it【答案】：C37. That's the( )gentleman I've been telling you about.【选项】：A ratherB quiteC veryD fairly【答案】：C38. On his first sea( ), he was still quite young but showed great courage to face the storms.【选项】：A tripB travelC tourD voyage【答案】：D39. Dr. Hoffman proposed that we( )the meeting until next week.【选项】：A put offB to put offC putting offD need put off【答案】：A40. – Everyone knows where the shop is, but who's the owner?–( ).【选项】：A SteveB Everyone doesC At the next doorD Yes, it's a secret【答案】：A41. – Are you free in July?–No, I( )with my parents in July.【选项】：A stayB stayedC have stayedD am staying【答案】：D42. If the man( )succeed, he must work as hard as he can.【选项】：A willB is toC is going toD should【答案】：B43. – Which language do you speak at home?–( ).【选项】：A I speak English very wellB I can speak English and FrenchC English is my mother tongueD English, most of the time【答案】：D44. He is very keen( )football.【选项】：A atB inC onD to【答案】：C45. I have lived here( )1997.【选项】：A forB sinceC atD after【答案】：B46. The boy( )to school already.【选项】：A has takenB has been takingC is takenD has been taken【答案】：C47. If I had more money, I( )travel around the world.【选项】：A willB wantC wouldD like【答案】：C48. Did you have a neighbor who was always( )your business?【选项】：A doingB making itC getting aboveD poking his nose into【答案】：D49. ( )they are doing has never been done before.【选项】：A ThatB WhatC WhyD Whether【答案】：B50. That is the dog( )name is Henry. 【选项】：A whoseB whoC whomD which【答案】：A。

奥鹏远程南开大学(本部)20春学期《程序设计基础(下)》在线作业参考答案

B交换第0个元素与第1个元素的值
C C、顺序输出这n个元素的值
D输出与给定值x相等的元素在线性表中的序号
【答案】：A
17.关于类模板,描述错误的是( )。
【选项】：
A一个普通基类不能派生类模板
B类模板从普通类派生，也可以从类模板派生
C根据建立对象时的实际数据类型，编译器把类模板实例化为模板类
D函数的类模板参数须通过构造函数实例化
C静态成员函数
D析构函数
【答案】：A.B.C
24.已知f是以二进制读写方式打开的文件流对象,且有int型变量a,则下列选项中能正确进行文件读写操作的语句包括( )。
【选项】：
A f.write((char*)a, sizeof(a));
B f.write((char*)&a, sizeof(a));
【选项】：
A析构函数可以有多个
B析构函数和构造函数一样可以有形参
C析构函数的功能是用来释放一个对象
D析构函数的函数类型为void
【答案】：C
6.有关类和对象的说法不正确的是( )。
【选项】：
A对象是类的一个实例
B一个类只能有一个对象
C任何一个对象只能属于一个具体的类
D类与对象的关系和数据类型和变量的关系相似
【答案】：B
15.当一个派生类公有继承一个基类时,基类中的所有公有成员成为派生类的( )。
【选项】：
A public成员
B private成员
C protected成员
D友元
【答案】：A
16.设线性表有n个元素,以下算法中,( )在顺序表上实现比在链表上实现效率更高。
【选项】：
A输出第i(0≤i≤n—1)个元素值

奥鹏远程南开大学(本部)20春学期《密码学》在线作业标准答案

【答案】：C
13. CA 指的是()。【选项】： A 证书授权 B 加密认证 C 虚拟专用网 D 安全套接层
【答案】：A
14. SMS4 加密算法的明文分组位数是? 【选项】： A 64 B 56 C7 D 128
【答案】：D
15. 下面哪种攻击方法属于被动攻击。【选项】： A 假冒 B 业务流分析 C 重放 D 业务拒绝
【答案】：B
9. 在以下古典密码体制中,属于置换密码的是( )。【选项】： A 移位密码 B 倒序密码 C 仿射密码 D PlayFair 密码
【答案】：B
10. RSA 算法是一种基于()的公钥体系。【选项】： A 素数不能分解 B 大数没有质因数的假设
C 大数分解困难性假设 D 公钥可以公开的假设
【答案】：A
19. 以下关于对称密钥加密说法正确的是()。【选项】： A 加密方和解密方可以使用不同的算法 B 加密密钥和解密密钥可以是不同的 C 加密密钥和解密密钥必须是相同的 D 密钥的管理非常简单
【答案】：C
20. 会计小王误把公司业务合同资料发布在网站上,则该公司的信息()受到损害。【选项】： A 可用性 B 机密性任 C 可控性 D 抗抵赖性
【答案】：B
16. 以下算法中属于公钥加密算法的是()。【选项】： A Rabin 算法 B DES 算法 C IDEA 算法 D 三重 DES 算法
【答案】：A
17. SMS4 加密算法的密钥位数是() 【选项】： A 64 B 56
C7 D 128
【答案】：D
18. 所谓加密是指将一个信息经过()及加密函数转换,变成无意义的密文,而收受方则将此密文经过解密函数、()还原成明文。【选项】： A 所谓加密是指将一个信息经过（）及加密函数转换，变成无意义的密文，而收受方则将此密文经过解密函数、（）还原成明文。

奥鹏南开大学 20秋学期(1609、1703)《会计专业英语》在线作业.doc

奥鹏南开大学2020年秋季学期在线作业 11192553751.Which of the following is not included in the computation ofthe quick ratio?A.inventoryB.marketable securitiesC.accountsreceivable D.cash【参考答案】: A2.Which of the items below is not a business organization form?（）A.entrepreneurshipB.proprietorshipC.partnershipD.corporat ion【参考答案】: A3.The inventory method that assigns the most recent costs to costof good sold isA.FIFOB.LIFOC.averageD.specific identification【参考答案】: B4.When the market rate of interest on bonds is higher than thecontract rate, the bonds will sell at ( )A.a premiumB.their face valueC.their maturity valueD.a discount【参考答案】: D5.The primary purpose of a stock split is to ( )share C.increase the market price of the stock per share D.increase retained earnings【参考答案】: B6.If preferred stock has dividends in arrears, the preferredstock must be ( )A.participatingB.callableC.cumulativeD.convertible【参考答案】: C7.The assets and liabilities of the company are $128,000 and$84,000, respectively. Owner’s equity should equalA.$212,000B.$44,000C.$128,000D.$84,000【参考答案】: B8.Which of the following should not be considered cash by anaccountant?A.coinsB.bank checking accountsC.postage stampsD.Petty cash funds【参考答案】: C9.Which of the following concepts relates to separating thereporting of business and personal economic transactions?A.Cost ConceptB.Unit of Measure ConceptC.Business Entity ConceptD.Objectivity Concept【参考答案】: C10.The primary purpose of a stock split is to （）share C.increase the market price of the stock per share D.increase retained earnings【参考答案】: B11.Cash dividends are usually not paid on which of the following?A.class B common stockB.preferred stockC.treasurystock D.class A common stock【参考答案】: C12.The excess of issue price over par of common stock is termeda(n) ( )A.discountB.incomeC.deficitD.premium【参考答案】: D13.Which statement below is not a reason for a corporation to buyback its own stock ( )A.resale to employeesB.bonus to employeesC.for supporting the market price of the stockD.to increase the shares outstanding【参考答案】: D14.If title to merchandise purchases passes to the buyer when thegoods are shipped from the seller, the terms areA.n/30B.FOB shipping pointC.FOB destinationD.consigned【参考答案】: B15.How is treasury stock shown on the balance sheet?A.as an assetB.as a decrease in stockholders' equityC.as an increase in stockholders' equityD.treasury stock is not shown on the balance sheet【参考答案】: B16.The cost of a product warranty should be included as an expensein 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【参考答案】: C17.The income statement is prepared from( )A.the adjusted trial balance.B.the income statement columns of the work sheet.C.either the adjusted trial balance or the income statement columns of the work sheet.D.both the adjusted trial balance and the income statement columns of the work sheet.【参考答案】: C18.What is the term applied to the excess of net revenue from salesover the cost of merchandise sold?A.gross profitB.income from operations incomeD.gross sales【参考答案】: A19.The price at which a stock can be sold depends upon a numberof factors. Which statement below is not one of those factors?( )A.the financial condition, earnings record, and dividend record of the corporationB.investor expectations of the corporation's earningpower C.how high the par value D.general business and economic conditions and prospects【参考答案】: C20.The journal entry a company uses to record the estimatedaccrued product warranty liability is ( )A.debit Product Warranty Expense; credit Product WarrantyPayable B.debit Product Warranty Payable; credit Cash C.debit Product Warranty Expense; credit Cash D.debit Product Warranty Payable; credit Product Warranty Expense【参考答案】: A21.Ordinarily, a corporation owning a significant portion of thevoting stock of another corporation accounts for the investmentusing the equity method.A.错误B.正确【参考答案】: B22.The main reason that the bank statement cash balance and thedepositor's cash balance do not initially balance is due to timingdifferences.A.错误B.正确【参考答案】: B23.During inflationary periods, the use of the LIFO method ofcosting inventory will result in a greater amount of net incomethan would result from the use of the FIFO method.A.错误B.正确【参考答案】: A24.If the debit portion of an adjusting entry is to an asset account, then the credit portion must be to a liability account.A.错误B.正确【参考答案】: A25.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. T.对 F.错【参考答案】: F26.If ending inventory for the year is understated, net income for the year is overstated.A.错误B.正确【参考答案】: A27.The adjusted trial balance verifies that total debits equals total credits before the adjusting entries are prepared.T.对 F.错【参考答案】: F28.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【参考答案】: T29.Intangible assets differ from property, plant and equipment assets in that they lack physical substance.T.对 F.错【参考答案】: T30.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【参考答案】: T31.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.错误B.正确【参考答案】: A32.The cost of new equipment is called a revenue expenditure because it will help generate revenues in the future.T.对 F.错【参考答案】: F33.Bondholders claims on the assets of the corporation rank ahead of stockholders.A.错误B.正确【参考答案】: B34.The maturity value of a note receivable is always the same as its face value.T.对 F.错【参考答案】: F35.The prices of bonds are quoted as a percentage of the bonds' market value.A.错误B.正确【参考答案】: A36.The investor carrying an investment by the equity method records cash dividends received as an increase in the carrying amount of the investment.T.对 F.错【参考答案】: F37.Paying an account payable increases liabilities and decreases assetsT.对 F.错【参考答案】: F38.A corporation is a business that is legally separate and distinct from its owners.A.错误B.正确【参考答案】: B39.The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable. T.对 F.错【参考答案】: T40.Revenue accounts are increased by credits.T.对 F.错【参考答案】: T41.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【参考答案】: B42.When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.T.对 F.错【参考答案】: T43.Dividends in arrears are liabilities of the corporation.T.对 F.错【参考答案】: F44.The statement of cash flows consists of an operating section, an income section, and an equity section.A.错误B.正确【参考答案】: A45.When a stock dividend is declared, it becomes a liabilityA.错误B.正确【参考答案】: A46.A fixed asset impairments occurs when the fair value of a fixed asset falls below its book value and is not expected to recover.A.错误B.正确【参考答案】: B47.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【参考答案】: A48.The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.T.对 F.错【参考答案】: T49.The book value of a fixed asset reported on the balance sheet represents its market value on that date.T.对 F.错【参考答案】: T50.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【参考答案】: A。

奥鹏远程南开大学20春学期《大学英语(二)》在线作业参考答案

C As
【答案】：B
28. You're driving ( ), slow down!
【选项】：
A too fast
B very quickly
C quite fast
【答案】：A
29. Do you know whether he is on holiday or ( )?
南开大学（奥鹏）网络教育
《大学英语（二）》在线作业
参考资料
20春学期（1709、1803、1809、1903、1909、2003）《大学英语（二）》在线作业
1. ( ) your parents on holidays.
【选项】：
A You would visit
B You'll visit
C You should visit
【答案】：C
26. Is it difficult to learn to ( ) Tai Chi?
【选项】：
A do
B play
C go
【答案】：A
27. ( ) he is over 70 years old, he still works very hard.
【选项】：
A Because
B Although
C my
【答案】：B
6. She ( ) to town last week.
【选项】：
A goes
B went
C has gone
【答案】：B
7. The boy’s hair stuck ____ straight with fright.
【选项】：
A to
B up
C up to
D on

2020年奥鹏南开20春学期(清考)《大学英语(三)》在线作业1标准答案

正确答案:A
15.She( )talking when I am watching TV.
ቤተ መጻሕፍቲ ባይዱA.always
B.keeps
C.forever
D.still
正确答案:B
16.The beef I ate at the restaurant yesterday is delicious. I'd like to have it again even if it costs( ).
A.talking
B.talk
C.talked
D.to talk
正确答案:D
6.Before I got to the cinema, the film( ).
A.had begun
B.has begun
C.is begun
D.was beginning
正确答案:A
7.– Are you feeling better today, Mrs. Silver? – ( ).
D.The city is far away
正确答案:C
3.– I wonder if Tim could control the situation. – ( ).
A.It's none of your business
B.You'll get involved in it
C.Tim must be thinking about it
A.Don't worry about me
B.Just stay in bed and have a good rest
C.There must be something wrong
D.Yes, thanks doctor. But I still feel dizzy

南开大学20秋学期《会计专业英语》在线作业(参考答案)

ing accrual accounting, expenses are recorded and reported only().A.when they are incurred, whether or not cash is paidB.when they are incurred and paid at the same timeC.if they are paid before they are incurredD.if they are paid after they are incurred答案：A2.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答案：D3.In the accounting cycle, the last step is().A.preparing the financial statementsB.journalizing and posting the adjusting entriesC.preparing a post-closing trial balanceD.journalizing and posting the closing entries答案：C4.Notes may be issued().A.when assets are purchasedB.to creditors to temporarily satisfy an account payable created earlierC.when borrowing moneyD.all of the above答案：D5.The interest rate specified in the bond indenture is called the().A.discount rateB.contract rateC.market rateD.effective rate6.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 s used to provide the goods or services答案：D7.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答案：C8.In which section of the balance sheet would Treasury Stock be reported?()A.Fixed assetsB.Long-term liabilitiesC.Stockholders'equityD.Intangible assets答案：C9.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 correct10.A capital expenditure results in a debit to().A.an expense accountB.a capital accountC.a liability accountD.an asset account答案：D11.When the perpetual inventory system is used, the inventory sold is debited to().A.supplies expenseB.cost of merchandise soldC.merchandise inventoryD.sales答案：B12.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 bonds答案：D13.The interest rate specified in the bond indenture is called the().A.discount rateB.contract rateC.market rateD.effective rate答案：B14.If preferred stock has dividends in arrears, the preferred stock must be().A.participatingB.callableC.cumulativeD.convertible答案：C15.The characteristics of partnership exclude().A.more financial resources than a proprietorshipB.additional management skillsC.limited liabilityD.unlimited liability答案：C16.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答案：D17.The cost of accounting for stock().A.recognizes dividends as incomeB.is only appropriate as part of a consolidationC.requires the investment be increased by the reported net income of the investeeD.requires the investment be decreased by the reported net income of the investee答案：A18.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 payable答案：A19.Under which of cost flows is the inventory assumed to be composed of the most recent costs?()A.average costst-in, first-outC.first-in, first-outD.weighted average答案：C20.Deferred revenue is revenue that is().A.earned and the cash has been receivedB.earned but the cash has not been receivedC.not earned and the cash has not been receivedD.not earned but the cash has been received答案：D21.Under the cash basis for the accounting period concept, revenues and expenses are reported in the income statement in the period in which cash is received or paid.()A.正确B.错误答案：A22.The role of accounting is to provide many different users with financial ination to make economic decisions.()B.错误答案：A23.Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity.()A.正确B.错误答案：A24.If ending inventory for the year is overstated, owner's equity reported on the balance sheet at the end of the year is understated.()A.正确B.错误答案：B25.The prices of bonds are quoted as a percentage of the bonds' market value.()A.正确B.错误答案：B26.In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.()A.正确B.错误答案：B27.Bondholders claims on the assets of the corporation rank ahead of stockholders.()B.错误答案：A28.Under the periodic inventory system, the cost of merchandise sold is recorded when sales are made.()A.正确B.错误答案：B29.All property, plant, and equipment assets are depreciated over time.()A.正确B.错误答案：B30.When using the FIFO inventory costing method, the most recent costs are assigned to the cost of goods sold.()A.正确B.错误答案：B31.An account receivable is a claim against a customer arising from a sale on account.()A.正确B.错误答案：A32.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33.The declaration and issuance of a stock dividend does not affect the total amount of a corporation's assets, liabilities, or stockholders' equity.()A.正确B.错误答案：A34.Primary users of accounting information are accountants.()A.正确B.错误答案：B35.When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.()A.正确B.错误答案：A36.Prepaid expenses are an example of an expense.()A.正确B.错误答案：B37.Bonds are sold at face value when the contract rate is equal to the market rate of interest.()A.正确B.错误答案：A38.All property, plant, and equipment assets are depreciated over time.()B.错误答案：B39.Any difference between the fair market values of the securities and their cost is a realized gain or loss.()A.正确B.错误答案：B40.If the debit portion of an adjusting entry is to an asset account, then the credit portion must be to a liability account.()A.正确B.错误答案：B41.The matching concept supports reporting revenues and related expenses in the same period.()A.正确B.错误答案：A42.In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.()A.正确B.错误答案：B43.Temporary investments are reported on the balance sheet at cost.()A.正确B.错误答案：B44.Accounting is a service that provides many different users with financial information to make economic decisions.()A.正确B.错误答案：A45.Treasury Stock is listed in the stockholders' equity section on the balance sheet.()A.正确B.错误答案：A46.The book value of a fixed asset reported on the balance sheet represents its market value on that date.()A.正确B.错误答案：B47.A sale of treasury stock may result in a decrease in paid-in-capital. All decreases should be charged to the Paid-In-Capital from Sale of Treasury account.()A.正确B.错误答案：B48.The two main sources of stockholders' equity are investments contributed by stockholders and net income retained in the business.()A.正确B.错误答案：A49.The difference between Accounts Receivable and its contra asset account is called net realizable value.()A.正确B.错误答案：A50.If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.()A.正确B.错误答案：B。

奥鹏远程南开大学(本部)20春学期《经济学原理(二)》在线作业标准答案

南开大学（奥鹏）网络教育
《经济学原理（二）》在线作业
正确答案
参考资料试读一页
20春学期（1709、1803、1809、1903、1909、2003）《经济学原理（二）》在线作业
1. 如果中央银行减少了货币供给，则在短期中（）。

【选项】：
A 物价上升，失业下降
B 物价下降，失业上升
C 物价与失业都上升
D 物价与失业都下降
【答案】：B
2. 在其他条件不变的情况下，如果长期总供给曲线向右移动，则（）。

【选项】：
A 价格和产出都上升
B 价格和产出都下降
C 价格上升，产出下降
D 价格下降，产出上升
【答案】：D
3. 在其他条件不变的情况下，如果货币供给的增长率高于预期，那么在短期中（）。

【选项】：。

2020年奥鹏南开大学 20春学期《大学英语(二)》在线作业试题参考答案

南开大学20春学期（1709、1803、1809、1903、1909、2003）《大学英语（二）》在线作业试题参考答案相关题目如下1. I didn’t buy the book because I didn’t have ( ) money on me.【选项】：A noB anyC some【答案】：B2. The chimney is no longer giving ____ volumes of waste gas into the atmosphere, as protective filters are used.【选项】：A offB ofC outD forth【答案】：A3. My sister isn't good at singing. I'm not good at singing, ( ).【选项】：B neitherC too【答案】：A4. I'll go and see you ( ) I'm in England.【选项】：A whileB untilC before【答案】：A5. Ten years have passed ( ) he moved to live in the South.【选项】：A fromB whenC since【答案】：C6. Peggy is ( ) her granddaughter at six pm.【选项】：A picking outB picking upC taking【答案】：B7. Mary spent the whole afternoon looking ( ) the shops.【选项】：B roundC up【答案】：B8. My aunt was angry with her family and went away ( ).【选项】：A in herselfB by herselfC with herself【答案】：B9. Mr Hilton is not good at music. Neither ( ) his children.【选项】：A areB isC be【答案】：A10. Did you ( ) early this morning?【选项】：A get upB got upC getting up【答案】：A11. She cooked the meat for a long time so as to make it ____ enough to eat.【选项】：B slightC lightD tender【答案】：D12. Be careful! Don't cut ( ) with the knife.【选项】：A youB yoursC yourself【答案】：C13. Send me an email ( ) you arrive in Beijing.【选项】：A whileB whenC if【答案】：B14. Tomorrow is my mother’s birthday. I want to buy ( ) for her.【选项】：A anything specialB special somethingC something special【答案】：C15. His grandfather is very healthy. He ( ) drinks ( ) smokes.A both, andB neither, norC neither, or【答案】：B16. We ( ) a chess competition tonight.【选项】：A have hadB haveC are having【答案】：C17. I am getting on very well ( ) the new job.【选项】：A withB onC in【答案】：A18. The day after tomorrow ( ) my birthday.【选项】：A shall beB will beC is going to be【答案】：B19. He was severely ill, ____ he had to lie in bed.A as much as thatB so many so thatC so serious to thatD so much so that【答案】：D20. We’ve ____ a conclusion that this is not true.【选项】：A reachedB arrivedC cameD obtain【答案】：A21. When he woke up, he heard the ( ) of knocking at the door.【选项】：A voiceB noiseC sound【答案】：C22. If I had a lot of money, I ( ) buy a boat.【选项】：A willB amC would【答案】：C23. The police arrived quickly, ( ) it was too late.【选项】：A butB andC so【答案】：A24. It is a ____ time to wait for the result of the exam.【选项】：A tryingB triedC difficultD worrying【答案】：A25. In a few minutes, Mrs. Smith suddenly ____.【选项】：A overcameB regainedC came toD recovered【答案】：C26. My father is ( ) than my mother.【选项】：A three years olderB older three yearsC three years old【答案】：A27. I’m going to buy Mary a birthday gift. Do you have ( ) in mind?【选项】：A special somethingB special anythingC anything special【答案】：C28. Do you know the people ( ) came here this morning?【选项】：A whichB whoC those【答案】：B29. Is it difficult to learn to ( ) Tai Chi?【选项】：A doB playC go【答案】：A30. ( ) your parents on holidays.【选项】：A You would visitB You'll visitC You should visit【答案】：C31. Just wait for a moment! I'll get the car ( ).【选项】：A startingB startC started【答案】：C32. We worked all day, ( ) we didn't finish it.【选项】：A alsoB orC but【答案】：C33. She was ( ) the grandchildren again.【选项】：A looking forB looking forward toC looking around【答案】：B34. We need to have our TV set ( ) before this weekend.【选项】：A repairB repairedC to repair【答案】：B35. You’ll be here tomorrow, ( )?【选项】：A will youB won't youC aren’t you【答案】：B36. ( ) is ready now for the party.【选项】：A EverythingB somethingC Anything【答案】：A37. He is ____ on going to American to continue his studies.【选项】：A intentionB intendC intentD intense【答案】：C38. Both sides ____ these terms.【选项】：A agreed onB agreed withC agreed toD agreed【答案】：A39. The investigation group, which ____ 2 men and 3 women, started this morning.【选项】：A composed ofB composesC is composed ofD are composed of【答案】：C40. Because of the illness, she ( ) in bed for a few months.【选项】：A was keepingB keptC was kept【答案】：C41. He ( ) when the teacher came in.【选项】：A was singingB sangC will sing【答案】：A42. Frank, ( ) is interested in computer games, came here yesterday.【选项】：A thatB whomC who【答案】：C43. He is a good friend of ( ).【选项】：A ourB our'sC ours【答案】：C44. You don’t come and see me like you ( ).【选项】：A didB are used toC used to【答案】：C45. Although Annie is happy with her success she wonders ____ will happen to her private life.【选项】：A thatB whatC itD this【答案】：B46. ( ) the end of the next week, we'll have read five books.【选项】：A UntilB ForC By【答案】：C47. He said he ( ) shopping with his girlfriend on Monday.【选项】：A goesB has goneC went【答案】：C48. The rate of unemployment is ____.【选项】：A risingB increaseC decreaseD rise【答案】：A49. A: Have you finished your homework?B: ( ).【选项】：A No, I didn'tB No, I haven't finishedC No, I haven't【答案】：C50. Richard works really hard, and ( ) you.【选项】：A so doB so areC so did【答案】：A。

【奥鹏】[南开大学]《会计专业英语》20春期末考核

【奥鹏】-[南开大学]《会计专业英语》20春期末考核试卷总分:100 得分:100第1题,Using accrual accounting, expenses are recorded and reported only（）A、when they are incurred, whether or not cash is paidB、when they are incurred and paid at the same timeC、if they are paid before they are incurredD、if they are paid after they are incurred正确答案:A第2题,Notes may be issued ( )A、when assets are purchasedB、to creditor's to temporarily satisfy an account payable created earlierC、when borrowing moneyD、all of the above正确答案:D第3题,A capital expenditure results in a debit to ( )A、an expense accountB、a capital accountC、a liability accountD、an asset account正确答案:D第4题,Which of the following should not be considered cash by an accountant?A、coinsB、bank checking accountsC、postage stampsD、Petty cash funds正确答案:C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,The excess of issue price over par of common stock is termed a(n) （）A、discountB、incomeC、deficitD、premium正确答案:D第7题,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:D第8题,In the accounting cycle, the last step is（）A、preparing the financial statementsB、journalizing and posting the adjusting entriesC、preparing a post-closing trial balanceD、journalizing and posting the closing entries正确答案:C第9题,Stockholders' equity （）A、is usually equal to cash on handB、includes paid-in capital and liabilitiesC、includes retained earnings and paid-in capitalD、is shown on the income statement正确答案:C第10题,Financial reports are used by（）A、managementB、creditorsC、investorsD、all of the above正确答案:D第11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12题,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、Debit to the investment account for $10,000B、Debit to the investment account for $4,000C、Credit to the investment account for $4,000D、Debit to a loss account for $4,000正确答案:C第13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14题,Expenses are reported on the( )A、income statementB、statement of owner's equityC、statement of cash flowsD、balance sheet正确答案:A第15题,The cost method of accounting for stock( )A、recognizes dividends as incomeB、is only appropriate as part of a consolidationC、requires the investment be increased by the reported net income of the investeeD、requires the investment be decreased by the reported net income of the investee 正确答案:A第16题,Current liabilities include( )A、accounts payableB、short-term notes payableC、wages payableD、taxes payableE、bonds payable正确答案:A,B,C,D第17题,Which of the following should be considered cash by an accountant?A、coinsB、bank checking accountsC、postage stampsD、Petty cash fundsE、IOU（I owe you)正确答案:A,B,D第18题,Trade Discounts ( )A、reductions from the list priceB、not recognized in the accounting recordsC、customers are billed net of discountsD、gross method vs. net methodE、same as cash discount正确答案:A,B,C第19题,Accrual Basis of Accounting ( )A、revenue reported when earnedB、revenue reported when cash is receivedC、expense reported when incurredD、properly matches revenues and expenses in determining net incomeE、requires adjusting entries at end of period正确答案:A,C,D,E第20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、fixed assetsE、patents正确答案:A,B第21题,Accruals fall into two categories, they are ( )A、prepaid expenseB、unearned revenueC、accrued expensesD、accrued revenuesE、deferred revenue正确答案:C,D第22题,Merchandise inventory at the end of the year is overstated. Which of the following statements correctly states the effect of the error?A、cost of merchandise sold is overstatedB、owner's equity is overstatedC、net income is understatedD、gross profit is understatedE、net income is overstated正确答案:B,E第23题,Notes may be issued ( )A、when fixed assets are purchasedB、to creditor's to temporarily satisfy an account payable created earlierC、when available-for-sale securities are soldD、when borrowing moneyE、pay cash dividends正确答案:A,B,D第24题,Current assets include( )A、intangible assetsB、cashC、receivablesD、short-term investmentsE、inventoriesF、property, plant and equipment正确答案:B,C,D第25题,The primary purpose of a stock split include ( )A、increase paid-in capitalB、reduce the market price of the stock per shareC、reduce earnings per shareD、to increase the number of shares outstandingE、increase the market activity of the shares正确答案:B,C,D,E第26题,The double-entry accounting system records each transaction twice.T、对F、错正确答案:F第27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28题,If the bondholder has the right to exchange a bond for shares of common stock, the bond is called a convertible bond.T、对F、错正确答案:T第29题,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.T、对F、错正确答案:F第30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31题,When a stock dividend is declared, it becomes a liabilityT、对F、错正确答案:F第32题,Intangible assets differ from property, plant and equipment assets in that they lack physical substance.A、错误B、正确正确答案:B第33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34题,Allowance for Doubtful Accounts is a liability account.A、错误B、正确正确答案:A第35题,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.T、对F、错正确答案:F第36题,汉译英：（1）股票股利（2）银行余额调节表正确答案:第37题,英译汉（5）Double-entry system（6）Quick Ratio正确答案:第38题,汉译英：（5）应计制会计（6）纵向分析正确答案:第39题,Describe the major rights that accompany ownership of a share of stock.与股票所有权相应的主要权利有哪些？正确答案:第40题,Explain the meaning of:(a) the objectivity concept and (b) the unit of measure concept解释如下概念：(a)客观性；(b)货币计量概念正确答案:第41题,What is the double-entry system? 简述复式记账法的含义正确答案:。

[南开大学]20春学期《会计专业英语》在线作业-1(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,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:C第2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3题,The measurement bases exclude( )A、Historical costB、Current costC、Sale priceD、Present value正确答案:C第4题,For accounting purposes, the business entity should be considered separate from its owners if the entity is( )A、a corporationB、a proprietorshipC、a partnershipD、all of the above正确答案:D第5题,During a period of falling prices, which of the following inventory methods generally results in the lowest balance sheet amount for inventory. ( )A、average methodB、LIFO methodC、FIFO methodD、can not tell without more information正确答案:C第6题,The assets and liabilities of the company are $128,000 and $84,000, respectively. Owner’s equity should equalA、$212,000B、$44,000C、$128,000D、$84,000正确答案:第7题,Which of the following entries records the acquisition of office supplies on account?A、Office Supplies, debit; Cash, creditB、Cash, debit; Office Supplies, creditC、Office Supplies, debit; Accounts Payable, creditD、Accounts Receivable, debit; Office Supplies, credit正确答案:C第8题,The price at which a stock can be sold depends upon a number of factors. Which statement below is not one of those factors?( )A、the financial condition, earnings record, and dividend record of the corporationB、investor expectations of the corporation's earning powerC、how high the par valueD、general business and economic conditions and prospects正确答案:C第9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10题,The two most common specialized fields of accounting in practice are( )A、forensic accounting and financial accountingB、managerial accounting and financial accountingC、managerial accounting and environmental accountingD、financial accounting and tax accounting systems正确答案:B第11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:C第12题,When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds areA、convertible bondsB、unsecured bondsC、debenture bondsD、callable bonds正确答案:第13题,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:第14题,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:第15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16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17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18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19题,The interest rate specified in the bond indenture is called the ( )A、discount rateB、contract rateC、market rateD、effective rate正确答案:B第20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21题,The relationship of each asset item as a percent of total assets is an exampleof vertical analysis.T、对F、错正确答案:T第22题,Allowance for Doubtful Accounts is a liability account.A、错误B、正确正确答案:A第23题,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、错误B、正确正确答案:F第24题,Available-for-sale securities are securities that management expects to sell in the future, but are not actively traded for profit.T、对F、错正确答案:T第25题,Accounting is a service that provides many different users with financial information to make economic decisions.T、对F、错正确答案:B第26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27题,The cost of new equipment is called a revenue expenditure because it will help generate revenues in the future.A、错误B、正确正确答案:F第28题,The day on which the board of directors of the corporation distributes a dividend is called the declaration date.T、对F、错正确答案:F第29题,During the closing process, some balance sheet accounts are closed and end the period with a zero balance.T、对F、错正确答案:F第30题,Intangible assets differ from property, plant and equipment assets in that they lack physical substance.A、错误B、正确正确答案:B第31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32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:B第33题,Dividends in arrears are liabilities of the corporation.T、对F、错正确答案:A第34题,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 public.T、对F、错正确答案:A第35题,Information is material if its omission or misstatement could influence the economic decisions of users.A、错误B、正确正确答案:B第36题,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.T、对F、错正确答案:F第37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:第38题,When old equipment is traded in for a new equipment, the difference between the list price and the trade in allowance is called boot.A、错误B、正确正确答案:第39题,The amortization of a premium on bonds payable decreases bond interest expense.T、对F、错正确答案:B第40题,When the market rate of interest is less than the contract rate for a bond, the bond will sell for a premium.T、对F、错正确答案:B第41题,Bondholders are creditors of the issuing corporation.T、对F、错正确答案:B第42题,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.T、对F、错正确答案:A第43题,The accrual basis of accounting requires revenue be recorded when cash is received from customers.T、对F、错正确答案:A第44题,When a stock dividend is declared, it becomes a liabilityA、错误B、正确正确答案:F第45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.T、对F、错正确答案: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,During inflationary periods, the use of the FIFO method of costing inventory will result in a greater amount of net income than would result from the use of the LIFO cost method.T、对F、错正确答案:T第48题,The double-entry accounting system records each transaction twice.A、错误B、正确正确答案:A第49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:A第50题,The declining-balance method is an accelerated depreciation method.T、对F、错正确答案:B。

奥鹏南开大学20秋学期《大学英语(三)》在线作业-参考答案

南开大学南开奥鹏远程教育南开大学20 秋学期（1709> 1803、1809、1903、1909、2003、2009 ）《大学英语（三）》在线作业参考答案试读一页20秋学期（1709、1803、1809、1903、1909、2003、2009 ）《大学英语（三）》在线作业1.- I haven't seen Belly for 10 years.-().【选项】：A Either have IB Neither have IC Havcn*t ID So have I【答案】：B Neither have 11The beef I ate at the restaurant yesterday is delicious. I'd like to have it again even if it costs(). 【选项】：A as twice muchB much as twiceC as much asD No problem. We go the same direction【答案】：D- Where (o? I'm so thirsty.-()?【选项】：A Why don't we go nowB Why don't vve enjoy some beer at that barC Why didn't you look up the mapD Why didn't you tell me about it earlier【答案】：B Why don't we enjoy some beer at that bar |He( )in the laboratory the whole morning.【选项】：A has been workingB is workingC was workingD has worked【答案】：A has been working |In the fifties last century many, new cities( )in the desert.【选项】：A bring upB make upC grew upD build up【答案】：C grew up |The play( )already( )whcn we got to the theatre.【选项】：A has...startedB was...startedC have...startedD had...started【答案】：D had...started |- What do you think about this story?-().【选项】：A Thank you for telling me the storyB Yes, it*s a real storyC I like it very muchD So do I【答案】：C I like it very much |She paid the builder( )the gate.【选项】：A to repairB repairC repairingD repaired【答案】：A to repair |( )the trcc( )down?【选项】：A Has... been choppedB Has... been choppingC Have... been choppedD Have... been chopping【答案】：A The work( )by the time you get there.【选项】：A will have been doneB was doneC had been doneD has done【答案】：A will have been done |thought that this would be a funny trick( )Jim. 【选项】：A to play onB to have playedC playing onD to being played on【答案】：A to play on |Dr. Hoffman proposed that we( )the meeting until next week.【选项】：A put offB to put offC putting offD need put off【答案】：A I'm tired. 1( )working very hard.【选项】：A haveB amChadD have been【答案】：D have been |He, as well as 1,( )a student.【选项】：A beB amC areDis【答案】：D- Are you feeling better today, Mrs. Silver?-().【选项】：A Don't woriy about meB Just stay in bed and have a good restC There must be something wrongD Yes. thanks doctor. But I still feel dizzy【答案】：D We have kcpt( )our friendship hy writing to each other, so we arc true friends. 【选项】：A backB upCoffD down【答案】：B up |- May I help you, madam?-().【选项】：A Sorry, I have no ideaB Yes, I know what to buyC You'd better give me a handD Yes, Fd like 2 kilos of oranges【答案］：D Yes, I'd like C kilos of oranges |We failed in our( )to climb the mountain.【选项】：A trialB contemptC desireD attempt【答案】：D attempt |- Is the toilet on the ground floor or 2nd floor?-().【选项】：A No, there isn'tB Yes, it isC On the ground floorD It is empty【答案】：C Everything( )if Albert hadn't called the fire brigade.【选项】：A will be destroyedB will have been destroyedC would be destroyedD would have been destroyed【答案】：D would have been destroyed |If you have made a decision, please stick( )what you want.【选项】：A toB upCofD for【答案】：A io |He is looking fonvard( )his thesis.【选项】：A to writeB to writingC in writingD on writing【答案】：B to writing |D twice as much【答案】：D twice as much |3. The picture is pleasant( )_.【选项】：A to look atB to lookC to be looked atD looking at【答案】：A to look at |4.1 tried( )the book in a few days, but actually I couldn't, just because of too much work for me. 【选项】：A finishB finishingC to have finishedD finished【答案】：B finishing |- Excuse me, how far is the airport from here?-().【选项】：A You can take a taxiB It's about thirty milesC I,ll fly to SidneyD It's only six hundred dollars【答案】：B Ifs about thirty miles |- What about going for a walk?-().【选项】：A Walking is good to youB That's all rightC So, do ID Why not? A good idea【答案】：D- Must we hand in our homework now?-().【选项】：A Yes, you willB Yes, you mustn'tC No, you needn'tD No, you mustn't【答案】：C No, you needn't |The policeman was attacked( )a knife.【选项】：A onBbyC forD with【答案】：D with |Wc have our housc( )cvcry week by a cleaner.【选项】：A cleanB cleanedC cleaningD to clean【答案】：B cleaned |- Afternoon, sir. Where to?-().【选项】：A Please get me to the airportB Please pick me up next (imeC I've been to the airportD The plane will take off in an hour【答案】：A Please get me to the airport |11.1 don't think he will be back in an hour,( )?【选项】：A do IB won't heC don't ID will he【答案】：D( )her to marry me and she agreed.【选项】：A askB askedCtoldDtcll【答案】：B asked |- Nice weather, isn't it?【选项】：A I'm not sureB You know it wellC Yes, it isD Yes, it isn't【答案】：C Yes, it is |The next train to Beijing( )here at 3'o clock.【选项】：A is dueB is due toC is due forD due to【答案】：A is due |In addition to rice, we need to( )our diet with fish, meat and vegetable. 【选项】：A supplementB replaceCaddD eat【答案】：A supplement |- I'm sorry to be late. Thank you for waiting.-().【选项】：A Tell me the reason why you're lateB That's OKC It really took up my much timeD It's a pleasure. I come here IO minutes ago【答案】：B That's OK |Edgar began( )as an office boy years ago.【选项】：A jobB workC positionD occupation【答案】：B work |He asked me where( )from.【选项】：A did I cameB I cameC do I comeD I come【答案】：B I came |While( )money, he had worked very long hours.【选项】：A raisingB she was raisingC raisedD to raise【答案】：A raising |- In my opinion, you'd better take a couple of days off.-().【选项】：A I'll take your adviceB Let me seeC Never mindD I'm afraid so【答案】：A I'll take your advice |You( )to lock the door al night.【选项】：A shouldB oughtC mustD shall【答案】：B ought |Not until most of the people had left the airport( )his sister was there. 【选项】：A that he sawB had he seenC did he seeD that he had seen【答案】：C did he see |- Excuse me, which is the express train to Tokyo?-().【选项】：A The express train is expensiveB OK. I'll give you a handC Sorry, the express bus has goneD On your right. It'll leave in 5 minutes【答案】：D On your right. It'll leave in 5 minutes |( )1 got a first. I'd stay in university and I'd do a postgraduate research degree. 【选项】：A AsB SinceC WhenDIf【答案】：DIf|- Which language do you speak at home?-().【选项】：A I speak English very wellB I can speak English and FrenchC English is my mother tongueD English, most of the time【答案】：D-1 wonder if Henry will come to the party at 8:00 sharp as he's promised.-().【选项】：A The party won't start until 8:00B Thank you for having the party for meC Don't worry. He always keeps his wordD The party must cost a lot【答案】：C Don't worry. He always keeps his word |We need( )the machine.【选项】：A repairingB repairC repairedD to repair【答案】：D to repair |1 know this is the secret between you and me, and I promise never to( )it to anyone else.【选项】：A mentionBtalkC speechD announce【答案】：A mention |- Can you tell me how much a radio like this costs?-().【选项】：A I'd like to buy itB It's of very good qualityC About eighty-five dollarsD It depends on how you like it【答案】：C- Linda, can you give me a lift after work?-().【选项】：A It's very kind of you to do soB Thank you for your offerC Never mind. I'll go shopping。

南开】《会计专业英语》20春期末考核答卷(标准答案)

南开】《会计专业英语》20春期末考核答卷(标准答案)1.When using accrual accounting。

XXX incurred。

regardless of whether or not cash is paid。

This means that expenses are recognized when they are earned。

not when the cash is XXX.2.Notes may be issued for us reasons。

such as purchasing assets。

XXX.3.A capital expenditure results in a debit to an asset account。

as it represents an investment in a long-term asset that will provide XXX to the company。

This is different from an expense。

which is a cost incurred in the current d and does not provide XXX.4.Postage stamps XXX。

as they are not readily convertible to cash and do not represent a liquid asset that can be used to pay debts or expenses.5.Current XXX one year。

This includes items such as accounts payable。

wages payable。

and short-term loans。

It does not include debts that are due but not payable for more than one year.6.The excess of the issue price over the par value of common stock is known as a premium.7.The n of n requires the cost。

南开19春学期(1503、1509、1603、1609、1703)《会计专业英语》在线作业02答案

南开19春学期（1503、1509、1603、1609、1703）《会计专业英语》在线作业-24、D一、单选题共20题，40分1、Which of the following measures a company’s ability to pay its current liabilities? Aearnings per shareBinventory turnoverCcurrent ratioDnumber of times interest charges earned答案[南开]：Ceferred revenue is revenue that isAearned and the cash has been receivedBearned but the cash has not been receivedCnot earned and the cash has not been receivedDnot earned but the cash has been received答案[南开]：D3、The cost of a product warranty should be included as an expense in the ( ) Aperiod the cash is collected for a product sold on accountBfuture period when the cost of repairing the product is paidCperiod of the sale of the productDfuture period when the product is repaired or replaced答案[南开]：C4、The percentage analysis of increases and decreases in individual items in comparative financial statements is called ( )Avertical analysisBsolvency analysisCprofitability analysisDhorizontal analysis答案[南开]：D5、Financial reports are used by（）AmanagementBcreditorsCinvestorsDall of the above答案[南开]：D6、Financial reports are used by( )AmanagementBcreditorsCinvestorsDall of the above答案[南开]：D7、Which of the following groups of accounts have a normal debit balance? Arevenues, liabilities, capitalBcapital, assetsCliabilities, expenses。

奥鹏南开大学网考(无答案版)《会计专业英语》202103考试卷-00003.doc

《会计专业英语》202103考试卷-00003 (题目数量：36 总分：100.0)1.单选题 (题目数量：10 总分：20.0)1. 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【参考答案】: account payable2. Which of the following concepts relates to separating the reporting of business and personal economic transactions?A.Cost ConceptB.Unit of Measure ConceptC.Business Entity ConceptD.Objectivity Concept【参考答案】: BusinessEntityConcept3. 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.【参考答案】: Each business transaction will have only two entries.4. 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.【参考答案】: total estimated uncollectible accounts as of the end of the year5. A business paid $7,000 to a creditor in payment of an amountowed. The effect of the transaction on the accounting equationwas 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【参考答案】: decreaseanasset,decreasealiability6. A bank reconciliation should be prepared periodically because（）A.the depositor's records and the bank's records are in agreementB.the bank has not recorded all of its transactionsC.any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be discovered and correctedD.the bank must make sure that its records are correct【参考答案】: any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be7. Deferred revenue is revenue that isA.earned and the cash has been receivedB.earned but the cash has not been receivedC.not earned and the cash has not been receivedD.not earned but the cash has been received【参考答案】: notearnedbutthecashhasbeenreceived8. The assets and liabilities of the company are $128,000 and$84,000, respectively. Owner’s equity should equalA.$212,000B.$44,000C.$128,000D.$84,000【参考答案】: $44,0009. What is the type of account and normal balance of Allowancefor Doubtful Accounts?A.Contra asset, creditB.Asset, debitC.Asset, creditD.Contra asset, debit【参考答案】: Contra asset, credit10. 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 for the inputs used to provide the goods or services【参考答案】: theamountsreceivedfromcustomersforgoodsorservicesandtheamountspaidfor theinputsusedtoprovidethegoodsorservices2.多选题 (题目数量：10 总分：20.0)1. Errors that will not cause the trial balance to be unequal:A. Failure to record a transaction or to post a transactionB. Recording the same erroneous amount for both the debit and the credit parts of a transactionC.Recording the same transaction more than onceD. Posting a part of a transaction correctly as a debit or credit but to the wrong accountE.errors in the individual accounts.【参考答案】:2. The statement of cash flows consists of（）A.cash flows of financing activitiesB.cash flows of investing activitiesC.cash flows of operating activitiesD.cash flows of company and bank activitiesE.cash flows of company and customer activities【参考答案】:3. Debts owed by a business are not referred to as（）A.accounts receivablesB.equitiesC.owner’s equityD.liabilitiesE.investments【参考答案】:4. Which of the following financial statements reportsinformation as of a specific period?A.income statementB.statement of owner's equityC.statement of cash flowsD.balance sheetE.bank reconciliation【参考答案】:5. Current position analysis evaluates a company’s ability topay its current liabilities. This analysis includes（）A.Working CapitalB.Quick ratioC.Number of Times Interest Charges Are EarnedD.The rate earned on total assetsE.Current ratio【参考答案】:6. The primary purpose of a stock split include （）A.increase paid-in capitalB.reduce the market price of the stock per shareC.reduce earnings per shareD.to increase the number of shares outstandingE.increase the market activity of the shares【参考答案】:7. Earning revenue（）A.increases assetsB.increases liabilitiesC.increases owner’s equityD.decreases assetsE.decreases owner's equity【参考答案】:8. The primary advantages of a corporation include（）A.separate legal entityB.limited liabilityC.ease of ownership transferD.continuity of lifeE.ease of capital accumulation【参考答案】:9. The journal entry a company uses to record the estimatedaccrued product warranty liability is （）A.debit Product Warranty ExpenseB.debit Product Warranty PayableC.credit CashD.credit Product Warranty ExpenseE.credit Product Warranty Payable【参考答案】: debit Product Warranty Expense; credit Product Warranty Payable10. 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.fixed assetsE.patents【参考答案】: both A and B3.判断题 (题目数量：10 总分：20.0)1. For a current liability to exist, the following two tests mustbe met. The liability must be due usually within a year and mustbe paid out of current assets.【参考答案】: 对2. Every adjusting entry will affect at least one income statement account and one balance sheet account.T.对 F.错【参考答案】: 对3. The two main sources of stockholders' equity are investments contributed by stockholders and net income retained in the business.T.对 F.错【参考答案】: 对4. Treasury Stock is listed in the stockholders' equity section on the balance sheet.T.对 F.错【参考答案】: 正确5. The role of accounting is to provide many different users with financial information to make economic decisions.T.对 F.错【参考答案】: 对6. Intangible assets differ from property, plant and equipment assets in that they lack physical substance.【参考答案】: 正确7. Under the equity method, a stock purchase is recorded at its original cost and is not adjusted to fair market value each accounting period.T.对 F.错【参考答案】: 对8. Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.T.对 F.错【参考答案】: 正确9. Revenue accounts are increased by credits.T.对 F.错【参考答案】: 正确10. Bonds are sold at face value when the contract rate is equal to the market rate of interest.T.对 F.错【参考答案】: 正确4.简答题 (题目数量：4 总分：20.0)1. What is the role of accounting. 简述会计的作用【参考答案】:2. Discuss the similarities and differences in reporting trading securities, available-for-sale securities and held-to-maturity securities.分析交易性证券、可供销售证券和持有至到期证券投资在报表列报上的异同。

[南开大学]21春学期《会计专业英语》在线作业-(辅导资料)-答案1

[南开大学]21春学期《会计专业英语》在线作业提示：本科目有多套随机考核试卷，请按照学习要求，自行比照本材料是否为您需要的试卷！！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.->an error in determining the account balances, such as a balance being incorrectly computed<-B.->recording the same transaction more than once<-C.->failure to record a transaction<-D.->recording the same erroneous amount for both the debit and the credit parts of a transaction【-参考.选择-】：A2.Characteristics of a corporation include ( )<-A.->shareholders who are mutual agents<-B.->direct management by the shareholders (owners)<-C.->its inability to own property<-D.->shareholders who have limited liability【-参考.选择-】：D3.The term "inventory" indicates （）<-A.->merchandise held for sale in the normal course of business<-B.->materials in the process of production or held for production<-C.->supplies<-D.->both A and B【-参考.选择-】：D4.A characteristic of a fixed asset is that it is （）<-A.->intangible<-B.->used in the operations of a business<-C.->held for sale in the ordinary course of the business<-D.->none of the above【-参考.选择-】：Bing a perpetual inventory system, the entry to record the return from a customer of merchandise sold on account includes a<-A.->credit to Sales Returns and Allowances<-B.->debit to Merchandise Inventory<-C.->credit to Merchandise Inventory<-D.->debit to Cost of Merchandise Sold【-参考.选择-】：B6.On the balance sheet, the amount shown for the Allowance for Doubtful Accountsis equal to the ( )<-A.->Uncollectible accounts expense for the year<-B.->total of the accounts receivables written-off during the year<-C.->total estimated uncollectible accounts as of the end of the year<-D.->sum of all accounts that are past du<-E.->【-参考.选择-】：C7.Revenues are reported when<-A.->a contract is signed<-B.->a contract is signed<-C.->work is begun on the job<-D.->work is completed on the job【-参考.选择-】：D8.The interest rate specified in the bond indenture is called the （）<-A.->discount rate<-B.->contract rate<-C.->market rate<-D.->effective rate【-参考.选择-】：B9.The inventory method that assigns the most recent costs to cost of good sold is<-A.->FIFO<-B.->LIFO<-C.->average<-D.->specific identification【-参考.选择-】：B10.Merchandise inventory at the end of the year is overstate<-D.-> Which of the following statements correctly states the effect of the error?<-A.->owner's equity is overstated<-B.->cost of merchandise sold is overstated<-C.->gross profit is understated<-D.->net income is understated【-参考.选择-】：A11.One of the main disadvantages of the corporate form is the( )<-A.->professional management<-B.->double taxation of dividends<-C.->charter<-D.->corporation must issue stock【-参考.选择-】：B12.Expenses are reported on the( )<-A.->income statement<-B.->statement of owner's equity<-C.->statement of cash flows<-D.->balance sheet【-参考.选择-】：A13.Cash dividends are usually not paid on which of the following?<-A.->class B common stock<-B.->preferred stock<-C.->treasury stock<-D.->class A common stock【-参考.选择-】：C14.Revenue should be recognized when（）<-A.->cash is received<-B.->the service is performed<-C.->the customer places an order<-D.->the customer charges an order【-参考.选择-】：B15.In which section of the balance sheet would Treasury Stock be reported? <-A.->Fixed assets<-B.->Long-term liabilities<-C.->Stockholders' equity<-D.->Intangible assets【-参考.选择-】：C16.How is treasury stock shown on the balance sheet?<-A.->as an asset<-B.->as a decrease in stockholders' equity<-C.->as an increase in stockholders' equity<-D.->treasury stock is not shown on the balance sheet【-参考.选择-】：B17.Cash investments made by the owner to the business are reported on the statement of cash flows in the<-A.->financing activities section<-B.->investing activities section<-C.->operating activities section<-D.->supplemental statement【-参考.选择-】：A18.For accounting purposes, the business entity should be considered separatefrom its owners if the entity is（）<-A.->a corporation<-B.->a proprietorship<-C.->a partnership<-D.->all of the above【-参考.选择-】：D19.Financial statements in which financial data for two or more companies are combined as a single entity are called<-A.->conventional statements<-B.->consolidated statements<-C.->audited statements<-D.->constitutional statements【-参考.选择-】：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.->Debit to the investment account for $10,000<-B.->Debit to the investment account for $4,000<-C.->Credit to the investment account for $4,000<-D.->Debit to a loss account for $4,000【-参考.选择-】：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.-><-A.->正确<-B.->错误【-参考.选择-】：错误22.The prices of bonds are quoted as a percentage of the bonds' market valu<-E.-> <-A.->正确<-B.->错误【-参考.选择-】：错误23.Primary users of accounting information are accountants.<-A.->正确<-B.->错误【-参考.选择-】：错误24.A corporation is a business that is legally separate and distinct from its owners.<-A.->正确<-B.->错误【-参考.选择-】：正确25.The prices of bonds are quoted as a percentage of the bonds' market valu<-E.-> <-A.->正确<-B.->错误【-参考.选择-】：错误26.Any difference between the fair market values of the securities and their cost is a realized gain or loss.<-A.->正确<-B.->错误【-参考.选择-】：错误27.If ending inventory for the year is understated, net income for the year is overstate<-D.-><-A.->正确<-B.->错误【-参考.选择-】：错误28.Bondholders claims on the assets of the corporation rank ahead of stockholders.<-A.->正确<-B.->错误【-参考.选择-】：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.-> <-A.->正确<-B.->错误【-参考.选择-】：正确30.Consuming goods and services in the process of generating revenues results in expenses.<-A.->正确<-B.->错误【-参考.选择-】：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.-><-A.->正确<-B.->错误【-参考.选择-】：错误32.Treasury Stock is listed in the stockholders' equity section on the balance sheet.<-A.->正确<-B.->错误【-参考.选择-】：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.->正确<-B.->错误【-参考.选择-】：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.-><-A.->正确<-B.->错误【-参考.选择-】：正确35.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【-参考.选择-】：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.->正确<-B.->错误【-参考.选择-】：错误37.The declining-balance method is an accelerated depreciation metho<-D.-> <-A.->正确<-B.->错误【-参考.选择-】：正确38.Merchandise that is returned to the vendor is referred to as a sales allowanc<-E.-><-A.->正确<-B.->错误【-参考.选择-】：错误39.Solvency analysis focuses on the ability of a business to pay its current and noncurrent liabilities.<-A.->正确<-B.->错误【-参考.选择-】：正确40.The relationship of each asset item as a percent of total assets is an example of vertical analysis.<-A.->正确<-B.->错误【-参考.选择-】：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.->正确<-B.->错误【-参考.选择-】：正确42.The double-entry accounting system records each transaction twic<-E.-><-A.->正确<-B.->错误【-参考.选择-】：错误43.In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.<-A.->正确<-B.->错误【-参考.选择-】：错误44.The day on which the board of directors of the corporation distributes a dividend is called the declaration dat<-E.-><-A.->正确<-B.->错误【-参考.选择-】：错误45.The relationship of each asset item as a percent of total assets is an example of vertical analysis.<-A.->正确<-B.->错误【-参考.选择-】：正确46.If the proceeds from the sale of bond investments exceeds the carrying amount of the bonds, a gain is realize<-D.-><-A.->正确<-B.->错误【-参考.选择-】：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.-><-A.->正确<-B.->错误【-参考.选择-】：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.-><-A.->正确<-B.->错误【-参考.选择-】：错误49.The increase side of all accounts is the normal balanc<-E.-><-A.->正确<-B.->错误【-参考.选择-】：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.-><-A.->正确<-B.->错误【-参考.选择-】：错误。