[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 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 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

of accounting

of good sold

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

s ability to pay its current company 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 generally results in the lowest balance sheet amount for inventory. ( )

A、 average method

B、 LIFO method

C、 FIFO method

D、 can not tell without more information 正确答案 :C