[南开大学]《会计专业英语》19秋期末考核(答案参考)

【奥鹏】-[南开大学]《会计专业英语》19秋期末考核

试卷总分:100 得分:100

第1题,Which of the items below is not a business organization form?（）

A、entrepreneurship

B、proprietorship

C、partnership

D、corporation

正确答案:A

第2题,Which of the following groups are considered to be internal users of accounting information?

A、Employees and customers

B、Customers and vendors

C、Employees and managers

D、Government and banks

正确答案:C

第3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 understated

B、net income is overstated

C、cost of merchandise sold is understated

D、merchandise inventory reported on the balance sheet is overstated

正确答案:A

第4题,The inventory method that assigns the most recent costs to cost of good sold is

A、FIFO

B、LIFO

C、average

D、specific identification

正确答案:B

第5题,The two most common specialized fields of accounting in practice are( )

A、forensic accounting and financial accounting

B、managerial accounting and financial accounting

C、managerial accounting and environmental accounting

D、financial accounting and tax accounting systems

正确答案:B

第6题,The interest rate specified in the bond indenture is called the ( )

A、discount rate

B、contract rate

C、market rate

D、effective rate

正确答案:B

第7题,The excess of issue price over par of common stock is termed a(n) ( )

A、discount

B、income

C、deficit

D、premium

正确答案:D

第8题,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. 正确答案:C

第9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 corporation

B、investor expectations of the corporation's earning power

C、how high the par value

D、general business and economic conditions and prospects

正确答案:C

第10题,Which of the following measures a company’s ability to pay its current liabilities?

A、earnings per share

B、inventory turnover

C、current ratio

D、number of times interest charges earned

正确答案:C

第11题,During a period of falling prices, which of the following inventory methods