南开19春学期(1503、1509、1603、1609、1703)《会计专业英语》在线作业0答案

南开19春学期（1503、1509、1603、1609、1703）《会计专业英语》在线作业一、单选题共20题，40分1、The accounting equation may be expressed as（）AAssets = Equities - LiabilitiesBAssets + Liabilities = Owner's EquityCAssets = Revenues less LiabilitiesDAssets - Liabilities = Owner's Equity本题选择是：？2、Which of the items below is not a business organization form?( ) AentrepreneurshipBproprietorshipCpartnershipDcorporation本题选择是：？ash investments made by the owner to the business are reported on the statement of cash flows in theAfinancing activities sectionBinvesting activities sectionCoperating activities sectionDsupplemental statement本题选择是：？4、What is the type of account and normal balance of Allowance for Doubtful Accounts? AContra asset, creditBAsset, debitCAsset, creditDContra asset, debit本题选择是：？5、If preferred stock has dividends in arrears, the preferred stock must be ( ) AparticipatingBcallableCcumulativeDconvertible本题选择是：？6、A business paid $7,000 to a creditor in payment of an amount owed. The effect of the transaction on the accounting equation was toAincrease one asset, decrease another assetBdecrease an asset, decrease a liabilityCincrease an asset, increase a liabilityDincrease an asset, increase owner's equity本题选择是：？7、On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （）AUncollectible accounts expense for the yearBtotal of the accounts receivables written-off during the yearCtotal estimated uncollectible accounts as of the end of the yearDsum of all accounts that are past due.本题选择是：？8、The debt created by a business when it makes a purchase on account is referred to as anAaccount payableBaccount receivableCassetDexpense payable本题选择是：？9、The income statement is prepared from( )Athe adjusted trial balance.Bthe income statement columns of the work sheet.Ceither the adjusted trial balance or the income statement columns of the work sheet. Dboth the adjusted trial balance and the income statement columns of the work sheet. 本题选择是：？10、The accounting equation may be expressed as( )AAssets = Equities - LiabilitiesBAssets + Liabilities = Owner's EquityCAssets = Revenues less LiabilitiesDAssets - Liabilities = Owner's Equity本题选择是：？11、The business entity concept means thatAthe owner is part of the business entityBan entity is organized according to state or federal statutesCan entity is organized according to the rules set by the FASBDthe entity is an individual economic unit for which data are recorded, analyzed, and reported本题选择是：？12、The cost method of accounting for stock( )Arecognizes dividends as incomeBis only appropriate as part of a consolidationCrequires the investment be increased by the reported net income of the investee Drequires the investment be decreased by the reported net income of the investee 本题选择是：？1ash equivalents（）Aare illegal in some companyBwill be converted to cash within two yearsCwill be converted to cash within 90 daysDwill be converted to cash within 120 days本题选择是：？14、How is treasury stock shown on the balance sheet?Aas an assetBas a decrease in stockholders' equityCas an increase in stockholders' equityDtreasury stock is not shown on the balance sheet本题选择是：？15、Expenses are reported on the( )Aincome statementBstatement of owner's equityCstatement of cash flowsDbalance sheet本题选择是：？16、The excess of issue price over par of common stock is termed a(n) （）AdiscountBincomeCdeficitDpremium本题选择是：？17、Under which method of cost flows is the inventory assumed to be composed of the most recent costs?Aaverage costBlast-in, first-outCfirst-in, first-outDweighted average本题选择是：？18、When the perpetual inventory system is used, the inventory sold is debited to ( )Asupplies expenseBcost of merchandise soldCmerchandise inventoryDsales本题选择是：？19、Which of the following concepts relates to separating the reporting of business and personal economic transactions?ACost ConceptBUnit of Measure ConceptCBusiness Entity ConceptDObjectivity Concept本题选择是：？20、Stockholders' equity （）Ais usually equal to cash on handBincludes paid-in capital and liabilitiesCincludes retained earnings and paid-in capitalDis shown on the income statement本题选择是：？二、判断题共30题，60分n income statement is a summary of the revenues and expenses of a business as of a specific date.A对B错本题选择是：？2、Primary users of accounting information are accountants.A错误B正确本题选择是：？n income statement is a summary of the revenues and expenses of a business as of a specific date.A错误B正确本题选择是：？4、Under the accrual basis for the accounting period concept, revenues are reported in the income statement in the period in which they are earned.A对B错本题选择是：？5、The double-entry accounting system records each transaction twice.A错误B正确本题选择是：？6、Adjusting entries are needed to ensure that the revenue recognition and matching principles are followed.A对B错本题选择是：？7、The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.A对B错本题选择是：？8、For a current liability to exist, the following two tests must be met. The liability must be due usually within a year and must be paid out of current assets.A错误B正确本题选择是：？9、Solvency analysis focuses on the ability of a business to pay its current and noncurrent liabilities.A对B错本题选择是：？10、Bonds are sold at face value when the contract rate is equal to the market rateof interest.A错误B正确本题选择是：？11、Under the perpetual inventory system, when a sale is made, both the sale and cost of merchandise sold are recorded.A对B错本题选择是：？12、The normal balance of the accumulated depreciation account is debit.A对B错本题选择是：？13、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.A错误B正确本题选择是：？14、Horizontal analysis is used to compare the financial statements of the same company for different periods.A错误B正确本题选择是：？15、The increase side of all accounts is the normal balance.A错误B正确本题选择是：？16、The matching concept supports reporting revenues and related expenses in the same period.A对B错本题选择是：？17、If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.A对B错本题选择是：？18、Revenue is earned only when money is received.A错误B正确本题选择是：？19、In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.B错本题选择是：？20、The adjusted trial balance verifies that total debits equals total credits before the adjusting entries are prepared.A对B错本题选择是：？21、The matching concept requires expenses be recorded in the same period that the related revenue is recorded.A错误B正确本题选择是：？22、The prices of bonds are quoted as a percentage of the bonds' market value.A错误B正确本题选择是：？23、Recognition is the process of incorporating in the balance sheet or income statement an item that meet the definition of an element and satisfies the recognition criteria.A错误B正确本题选择是：？2ccounting is a service that provides many different users with financial information to make economic decisions.A错误B正确本题选择是：？2ccrued expenses are expenses that have been incurred but not yet paid in cash and there is no original entry.A对B错本题选择是：？26、An account receivable is a claim against a customer arising from a sale on account. A对B错本题选择是：？27、The matching concept requires expenses be recorded in the same period that the related revenue is recorded.A对B错本题选择是：？28、The balance of the allowance for doubtful accounts is added to accounts receivable on the balance sheet.B错本题选择是：？29、The order of the flow of accounting data is (1) record in the ledger, (2) record in the journal, (3) prepare the financial statements.A对B错本题选择是：？30、All property, plant, and equipment assets are depreciated over time.A对B错本题选择是：？。