20春学期《会计专业英语》在线作业
20春学期(1709、1803、1809、1903、1909、2003)《大数据导论》在线作业ACD
20春学期（1709、1803、1809、1903、1909、2003）《大数据导论》在线作业ACD20春学期（ 1709、 1803、 1809、 1903、 1909、2003）《大数据导论》在线作业 --------------------------- 单选题 1.第一个提出大数据概念的公司是 ()。
A.麦肯锡公司B.谷歌公司C.微软公司D.脸谱公司正确答案 :A 2.数据产生方式变革中数据产生方式是自动的主要是来自哪个阶段 ()。
A.运营式系统阶段B.用户原创内容阶段C.感知式系统阶段正确答案 :C 3.下面哪一项不是中国发展大数据产业的基础 ()。
A.信息化积累了丰富的数据资源B.大数据技术创新取得明显突破 C.大数据应用推动势头良好 D.大数据产业支撑薄弱正确答案 :D 4.数据产生方式变革中数据产生方式是主动的主要是来自哪个阶段 ()。
A.运营式系统阶段B.用户原创内容阶段C.感知式系统阶段正确答案 :B 5.以下哪项不是数据可视化工具的特性 () A.实时性 B.简单操作 C.更丰富的展现D.仅需一种数据支持方式即可正确答案 :D 6.以下不是数据仓库基本特征的是 () A.数据仓库是面向主题的 B.数据仓库是面向事务的 C.数据仓库的数据是相对稳定的 D.数据仓库的数据是反映历史变化的正确答案 :B 7.哪个选项不属于大数据 4V特点 ? A.Volume B.Valid C.Variety D.Value 正确答案 :B 8.SAN是一种 () A.存储设备 B.专为数据存储而设计构建的网络 C.光纤交换机D.HBA 正确答案 :B 9.下列不属于商业大数据类型的是A.传统企业数据 B.机器和传感器数据 C.社交数据 D.电子商务数据正确答案 :B 10.数据仓库是随着时间变化的 ,下列不正确的是 () A.数据仓库随时间变化不断增加新内容 B.捕捉到的新数据会覆盖原来的快照 C.数据仓库随事件变化不断删去旧的数据内容 D.数据仓库中包含大量的综合数据，这些综合数据会随时间的变化不断进行重新综合正确答案 :C 11.IaaS 是 ()的简称 A.软件即服务 B.平台即服务 C.基础设施即服务D.硬件即服务正确答案 :C 12.PaaS是 ()的简称 A.软件即服务 B.平台即服务 C.基础设施即服务 D.硬件即服务正确答案 :B 13.医疗健康数据的基本情况不包括以下哪项 ? A.诊疗数据 B.个人健康管理数据 C.公共安全数据 D.健康档案数据正确答案 :C 14.大数据的特点不包含 A.数据体量大 B.价值密度高 C.处理速度快 D.数据不统一正确答案 :D 15.下列哪个工具常用来开发移动友好地交互地图 () A.LeafletB.Visual.lyC.BPizzaPieChartsD.Gephi 正确答案 :A --------------------------- 多选题 1.医疗大数据的来源主要包括 () A.制药企业 /生命科学 B.临床医疗 /实验室数据 C.费用报销 /利用率 D.健康管理 /社交网络正确答案 :A 2.常见的分类方法有A.决策树 B.贝叶斯网络 C.遗传算法 D.FP算法正确答案 :A 3.离群点检测的应用包括 ()等。
会计英语线上考试题库及答案
会计英语线上考试题库及答案一、选择题（每题2分，共20分）1. What is the basic equation of accounting?A. Assets = Liabilities + EquityB. Revenue - Expenses = ProfitC. Assets - Liabilities = EquityD. All of the above答案：A2. Which of the following is not a type of financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Budget Report答案：D3. What does the term "Depreciation" refer to?A. The increase in value of an assetB. The decrease in value of an asset over timeC. The sale of an assetD. The purchase of an asset答案：B4. What is the purpose of an "Adjusting Entry"?A. To close the booksB. To record transactions that occurred in the next periodC. To allocate revenues and expenses to the appropriate accounting periodD. To correct errors in previous entries答案：C5. What does "GAAP" stand for?A. Generally Accepted Accounting PrinciplesB. Government Accounting and Auditing PrinciplesC. Globally Accepted Accounting PracticesD. Global Accounting and Auditing Principles答案：A6. What is the main purpose of a "Trial Balance"?A. To calculate the net profit of a companyB. To ensure that the total debits equal the total creditsC. To list all the accounts of a companyD. To prepare the final financial statements答案：B7. In accounting, what is the term "Retained Earnings"?A. Earnings that are kept for future useB. Earnings that are distributed to shareholdersC. Earnings that are reinvested in the companyD. Earnings that are taxed by the government答案：A8. What is the accounting term for the process of estimating the cost of completing a project?A. BudgetingB. Cost EstimationC. Cost AllocationD. Cost Variance答案：B9. Which of the following is a non-current liability?A. Accounts PayableB. Wages PayableC. Long-term DebtD. Income Tax Payable答案：C10. What is the purpose of "Internal Controls" in an organization?A. To increase salesB. To improve employee moraleC. To ensure the accuracy and reliability of financial reportingD. To reduce the cost of production答案：C二、填空题（每空1分，共10分）11. The __________ is the accounting process of recording, classifying, and summarizing financial transactions.答案：Journalizing12. The __________ is the accounting process of transferring journal entries to the general ledger.答案：Posting13. __________ is the accounting principle that requires financial statements to be prepared on a timely basis.答案：Timeliness14. __________ is the accounting principle that requires financial statements to be presented clearly and understandably.答案：Clarity15. __________ is the accounting principle that requires financial statements to be presented without bias.答案：Objectivity16. The __________ is the accounting process of adjusting the accounts at the end of an accounting period to reflect the proper allocation of revenues and expenses.答案：Adjustment Process17. __________ is the accounting process of preparing financial statements from the adjusted trial balance.答案：Closing Process18. __________ is the accounting principle that requires financial statements to be based on actual transactions and events.答案：Historical Cost19. __________ is the accounting principle that requires financial statements to be presented fairly and in all material respects.答案：Fair Presentation20. __________ is the accounting principle that requires financial statements to be consistent from one period to another.答案：Consistency三、简答题（每题5分，共30分）21. Explain the difference between "Revenue Recognition" and "Expense Recognition" in accounting.答案：Revenue recognition is the process of recognizing revenues in the accounting records when they are earned, not necessarily when cash is received. Expense recognition, on the other hand, is the process of recognizing expenses in the accounting records when they are incurred, regardless of when payment is made.22. What is the purpose of "Accounting Policies" and why are they important?答案：Accounting policies are the specific principles and rules adopted by an entity that govern the process of financial reporting. They are important because they provide consistency and comparability in financial statements, ensuring that the financial information。
吉大20春学期《新视野英语(一)》在线作业一
B: seating
C: seated
D: having been seated
正确答案: C
(单选题)4: In a sudden ________ of anger, the man tore up everything within reach.
A: attack
B: burst
C: split
D: blast
正确答案: B
(单选题)5: She cooked the meat for a long time so as to make it ________ enough to eat.
A: mild
B: slight
C: light
D: tender
正确答案: D
A: had he arrived
B: would he have arrived
C: did he arrive
D: should he have arrived
正确答案: C
(单选题)3: The sale usually takes place outside the house, with the audience ________ on benches, chairs or boxes.
(单选题)6: Mike’s uncle insists ________ in this hotel.
A: staying not
B: not to stay
C: that he would not stay
D: that he not stay
正确答案: D
(单选题)7: He is ________ about his chances of winning a gold medal in the Olympics next year.
20春学期《会计专业英语》在线作业
20春学期《会计专业英语》在线作业20春学期（1709、1803、1809、1903、1909、2003）《会计专业英语》在线作业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答案：COn 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 year C:total estimated uncollectible accounts as of the end of the yearD:sum of all accounts that are past due.答案：CThe 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答案：BThe accounting equation may be expressed as（）A:Assets = Equities - LiabilitiesB:Assets + Liabilities = Owner's EquityC:Assets = Revenues less LiabilitiesD:Assets - Liabilities = Owner's Equity答案：DCurrent 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：DHow 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答案：CMerchandise 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答案：AAll of the following occur with a double-entry accounting system except:A:The accounting equation remains in balance.。
20春学期(1603、1609、1703)《经济学原理(一)》在线作业
B 本国的外汇储备一定会大幅增加
C 出口商品的价格相对进口商品价格下降
D 出口商品的价格相对进口商品价格上升。
10. 如果一种物品的需求收入弹性是负的，它必定是（）
A 一种奢侈品
B 一种正常物品
C 一种低档物品
D 一种富有弹性的物品。
11. 生产可能性边界内的一点是（）的
C 工会
D 以上都是。
3. 完全竞争市场与不完全竞争市场的生产要素的需求曲线相比（）。
A 前者与后者重合。
B 前者比后者陡峭。
C 前者比后者平坦。
D 无法判断。
4. 实证表述是（）
A 宏观经济学的
B 微观经济学的
C 可以检验的描述性表述
D 涉及价值判断的论断性表述。
5. 以下哪一点不是完美投票制度所要求的特征（）。
T 对
F 错
50. 定额税是一种累进税。（）
T 对
F 错
15. 亚当斯密看不见的手是指（）
A 企业家以消费者的支出为代价而获取利润的不易察觉而隐蔽的方法
B 尽管市场参与者是利己的，但自由市场仍能达到合意结果的能力
C 即使消费者没有意识到管制，但政府管制仍然可以有利于消费者的能力
D 生产者或消费者在不受管制的市场上给无关旁观者带来成本的方式
16. 以下哪一种关于竞争与垄断市场上的价格和边际成本的表述是正确的（）。
A 传递性
B 不相关选择的独立性
C 没有独裁者
D 中值选民总获胜
6. 持久收入是（）。
A 一个人的正常或平均收入
B 等于最低工资
C 老年人和丧失劳动能力的人的社会保障收入
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。
吉大20春学期《新视野英语(二)》在线作业一-0003参考答案
答案:A
16.A complete investigation into the causes of the accident should lead to improved standards and should ____ new operating procedures.
A.result in
D.to be missed
答案:C
13.The 12-year-old boy’s goal is to specialize ______ Western history in the future.
A.on
B.to
C.in
D.at
答案:C
14.Our company decided to ______ the contract because a number of the conditions in it had not been met.
C.be sat
D.be sat on
答案:B
20.Even though he has lived in China for many years, Mark still cannot _______ himself to the Chinese customs.
A.adopt
B.adjust
C.adapt
A.how; help
B.all; to help
C.whatever; help
D.however; to help
答案:B
19.The chair looks very old，but in fact it is very comfortable to _________.
20春学期(1709、1803、1809、1903、1909、2003)《政治经济学》在线作业答卷
试卷总分:100 得分:98
一、单选题 (共 20 道试题,共 40 分)
1.在产业资本循环中，执行实现价值和剩余价值职能的资本是()
A.货币资本
B.生产资本
C.商品资本
D.流动资本
答案:C
B.产权就是生产资料归谁所有、营运及相关权力
C.产权就是把所有权和经营权分开的权利
D.产权就是指人与人的经济社会关系
答案:B
15.资本积累数量取决于
A.剩余价值量分为积累基本的比例
C.资本分为固定资本和流动资本的比例
D.资本分为生产资本和流通资本的比例
A.自然经济通行的原则
B.简单商品经济通行的原则
C.资本主义商品经济通行的原则
D.社会主义商品经济通行的原则
E.一切市场经济通行的原则
答案:C
25.资本主义劳动过程的特点是()
A.工人的劳动属于资本家，在资本家监督下进行劳动
B.劳动过程的运动是无止境的
C.劳动产品归资本家所有
D.目的是生产使用价值的过程
2.政治经济学研究社会生产关系及其发展规律必须联系()
A.生产力和上层建筑
B.一定社会的经济基础
C.生产资料所有制形式
D.再生产过程的各个环节
答案:A
3.通过组织股份公司扩大个别资本生产生产规模的方式称为
A.资本积聚
B.资本原始积累
C.资本集中
D.资本垄断
答案:C
4.资本主义绝对地租的源泉来自()
B.生产的目的是获得剩余价值
[南开大学]20春学期《会计专业英语》在线作业-1(答案100分)
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【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。
南开14春《会计专业英语》在线作业答案
南开14春学期《会计专业英语》在线作业答案单选题判断题一、单选题（共20 道试题，共40 分。
）1. 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-----------------选择：C2. 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-----------------选择：A3. Debts owed by a business are referred to as（）A. accounts receivablesB. equitiesC. owner’s equityD. liabilities-----------------选择：D4. Revenue should be recognized when（）A. cash is receivedB. the service is performedC. the customer places an orderD. the customer charges an order-----------------选择：B5. 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-----------------选择：C6. 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-----------------选择：A。
会计专业英语答案
会计专业英语答案【篇一：15春学期《会计专业英语》在线作业满分答案】a. an expense accountb. a capital accountc. a liability accountd. an asset account?正确答案：d2. 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：a3. 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：d4. which of the items below is not a business organization form?（）a. entrepreneurshipb. proprietorshipc. partnershipd. corporation?正确答案：a5. 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?【篇二：《会计专业英语》期末试题(a卷)答案】txt>1. (1) journal entry—a chronological record of transactions, showing for each transaction the debits and credits to be entered in specific ledger accounts.(2) going concern ——an assumption that a business entity will continue in operation indefinitely and thus will carry out its existing commitments.(3) matching principle——the revenue earned druing an accounting period is offset with the expenses incurred in generating this revenue.(4) working capital——current assets minus current liabilities(5) revenue expenditure——any expenditure that will benefit only the current accounting period.2. 每空1分，其中两个debit合计1分(1) (two). (debit). (debit). (equal). (2) (adjusting). (assign). (end). (prior) (3) (liquid). (that). (at)3.题一10分，第一小段6分，第二小段4分。
19秋学期(1509、1603、1609、1703)《会计专业英语》在线作业答卷
试卷总分:100 得分:100
一、单选题 (共 20 道试题,共 40 分)
1.Financial reports are used by（ ）
A.management
B.investors
C.creditors
B.none of the above
C.intangible
D.held for sale in the ordinary course of the business
答案:A
4.The interest rate specified in the bond indenture is called the （ ）
A.market rate
B.effective rate
C.discount rate
D.contract rate
答案:D
5.When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at ( )
C.if they are paid before they are incurred
D.if they are paid after they are incurred
答案:A
9.Profit is the difference between
A.the incoming cash and outgoing cash
A.their maturity value
B.their face value
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20春学期（1709、1803、1809、1903、1909、2003）《会计专业英语》在线作业
Cash equivalents( )
A:are illegal in some company
B:will be converted to cash within two years
C:will be converted to cash within 90 days
D:will be converted to cash within 120 days
答案：C
On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is 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 due.
答案：C
The primary purpose of a stock split is to ( )
A:increase paid-in capital
B:reduce the market price of the stock per share
C:increase the market price of the stock per share
D:increase retained earnings
答案：B
The accounting equation may be expressed as（）
A:Assets = Equities - Liabilities
B:Assets + Liabilities = Owner's Equity
C:Assets = Revenues less Liabilities
D:Assets - Liabilities = Owner's Equity
答案：D
Current liabilities are（）
A:due, but not receivable for more than one year
B:due, but not payable for more than one year
C:due and receivable within one year
D:due and payable within one year
答案：D
How does paying a liability in cash affect the accounting equation?
A:assets increase; liabilities decrease
B:assets increase; liabilities increase
C:assets decrease; liabilities decrease
D:liabilities decrease; owner's equity increases
答案：C
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 overstated
B:cost of merchandise sold is overstated
C:gross profit is understated
D:net income is understated
答案：A
All of the following occur with a double-entry accounting system except:
A:The accounting equation remains in balance.。