会计专业英语

D D
会计循环
单选题
C
现金
单选题
中
C
银行余额 调节
单选题
中
A bank reconciliation should be prepared periodically because （ ）
C
银行余额 调节
单选题
现金
单选题
坏账
单选题
deduction from the balance per depositor's records##addition to the balance per bank statement##deduction from the balance per bank statement##addition to the balance per depositor's records are illegal in some company##will be converted to cash within 中 Cash equivalents（ ） two years##will be converted to cash within 90 days##will be converted to cash within 120 days Uncollectible accounts expense for the year##total of the On the balance sheet, the amount shown for accounts receivables written-off during the year ##total 中 the Allowance for Doubtful Accounts is equal estimated uncollectible accounts as of the end of the to the （ ） year##sum of all accounts that are past due. The amount of the outstanding checks is 中 included on the bank reconciliation as a(n) （ ） 中 What is the type of account and normal balance of Allowance for Doubtful Accounts? ） Contra asset, credit##Asset, debit##Asset, credit##Contra asset, debit merchandise held for sale in the normal course of business##materials in the process of production or held for production##supplies##both A and B net income is understated##net income is overstated##cost of merchandise sold is understated##merchandise inventory reported on the balance sheet is overstated average cost##last-in, first-out##first-in, firstout##weighted average FIFO##LIFO##average##specific identification
C
C
C
坏账
单选题
A
存货
单选题
中 The term "inventory" indicates （
Dห้องสมุดไป่ตู้
存货
单选题
存货 存货 存货
单选题 单选题 单选题
Merchandise inventory at the end of the year was understated. Which of the following 中 statements correctly states the effect of the error? Under which method of cost flows is the 中 inventory assumed to be composed of the most recent costs? The inventory method that assigns the most 中 recent costs to cost of good sold is 中
A
c B B
When the perpetual inventory system is used, supplies expense##cost of merchandise sold##merchandise the inventory sold is debited to ( ) inventory##sales conventional statements##consolidated statements##audited statements##constitutional statements straight-line method##equity method##liability method##interest method
A
会计等式 账户性质
单选题 单选题
Assets = Equities - Liabilities##Assets + Liabilities = The accounting equation may be expressed as（ Owner's Equity##Assets = Revenues less Liabilities##Assets ） Liabilities = Owner's Equity Which of the following groups of accounts revenues, liabilities, capital##capital, assets##liabilities, 中 have a normal debit balance? expenses##assets, expenses 易 中 In the accounting cycle, the last step is（ ） Which of the following should not be considered cash by an accountant? preparing the financial statements##journalizing and posting the adjusting entries##preparing a post-closing trial balance##journalizing and posting the closing entries coins##bank checking accounts##postage stamps##Petty cash funds the depositor's records and the bank's records are in agreement##the bank has not recorded all of its transactions##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 corrected##the bank must make sure that its records are correct
知识点 企业组织 类型 信息使用 者 会计的领 域
题型 单选题 单选题
难度 题目内容 Which of the items below is not a business 易 organization form?（ ） 易 Financial reports are used by（ ）
可选项 entrepreneurship##proprietorship##partnership##corporation management##creditors##investors##all of the above forensic accounting and financial accounting##managerial accounting and financial accounting##managerial accounting and environmental accounting##financial accounting and tax accounting systems
C
A
C
D A D
财务报表
单选题
Cash investments made by the owner to the 中 business are reported on the statement of cash flows in the 中
A
财务报表
单选题
The debt created by a business when it makes account payable##account receivable##asset##expense payable a purchase on account is referred to as an
答案 A D
单选题
The two most common specialized fields of 易 accounting in practice are( )
B
会计假设
单选题
应计制
单选题
会计计量 基础 负债 费用 财务报表
单选题
单选题 单选题 单选题
For accounting purposes, the business entity a corporation##a proprietorship##a partnership##all of the 中 should be considered separate from its owners above if the entity is（ ） when they are incurred, whether or not cash is paid##when Using accrual accounting, expenses are they are incurred and paid at the same time##if they are paid 中 recorded and reported only（ ） before they are incurred##if they are paid after they are incurred Historical cost## The measurement bases exclude( ) Current cost## 中 Sale price## Present value Debts owed by a business are referred to as（ 中 accounts receivables##equities##owner’s equity##liabilities ） income statement##statement of owner's equity##statement of 易 Expenses are reported on the（ ） cash flows##balance sheet 中 Which of the following financial statements reports information as of a specific date? income statement##statement of owner's equity##statement of cash flows##balance sheet financing activities section##investing activities section##operating activities section##supplemental statement