会计专业英语在线练习-南大.doc

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会计专业英语在线练习-南大南开大学现代远程教育学院在线考试中心 考试科目：题目总数：考试时间最高分剩余次数满分：本次成绩：课程练习-会计专业英语 50 2012-11-15至2013-3-6 100 4 100 100本次考试结果第1题(回答正确)the two most common specialized fields of accounting inpractice are( ) a managerial accounting and financial accountingb forensic accounting and financial accountingc managerial accounting and environmental accountingd financial accounting and tax accounting systems第2题(回答正确)using accrual accounting, expenses are recorded andreported only（ ）a when they are incurred and paid at the same time b when they are incurred, whether or not cash is paidc if they are paid before they are incurredif they are paid after they are incurred d第3题(回答正确)the measurement bases exclude( )a current costb historical cost c sale priced present value第4题(回答正确)（a equitiesb accounts receivables debts owed by a business are referred to as ）c owners equity d liabilities第5题(回答正确)cash investments made by the owner to the business arereported on the statement of cash flows in thea investing activities section b financing activities sectionc operating activities sectiond supplemental statement第6题(回答正确)the amount of the outstanding checks is included on the bankreconciliation as a(n) （ ）a addition to the balance per bank statement b deduction from the balance per depositors records c deduction from the balance per bank statement d addition to the balance per depositors records第7题(回答正确) cash equivalents（ ） a will be converted to cash within two years b are illegal in some company c will be converted to cash within 90 days d will be converted to cash within 120 days第8题(回答正确)on the balance sheet, the amount shown for the allowance fordoubtful accounts is equal to the （ ）a total of the accounts receivables written-off during the yearb uncollectible accounts expense for the year c total estimated uncollectible accounts as of the end of the yeard sum of all accounts that are past due.第9题(回答正确)what is the type of account and normal balance of allowancefor doubtful accounts?a asset, debit b contra asset, creditc asset, creditd contra asset, debit第10题(回答正确)the inventory method that assigns the most recent costs tocost of good sold is a lifob fifoc averaged specific identification第11题(回答正确)accumulated depreciation ( )a is the same as depreciation expenseb is used to show the amount of cost expiration of intangibles c is a contra asset accountd is used to show the amount of cost expiration of natural resources第12题(回答正确)all of the following below are needed for the calculation ofdepreciation except（ ）a residual valueb costc estimated life d book value第13题(回答正确)the interest rate specified in the bond indenture is called the（ ） a contract rateb discount ratec market rated effective rate第14题(回答正确)when the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specificprice, the bonds area unsecured bondsb convertible bondsc debenture bonds d callable bonds第15题(回答正确)characteristics of a corporation include （ ）a direct management by the shareholders (owners)b shareholders who are mutual agentsc its inability to own property d shareholders who have limited liability第16题(回答正确)the liability for a dividend is recorded on which of the followingdates?a the date of paymentb the date of recordc the date of announcement d the date of declaration第17题(回答正确)cash dividends are usually not paid on which of the following?a preferred stockb class b common stock c treasury stockd class a common stock第18题(回答正确)revenue should be recognized when（ ） a the service is performedb cash is receivedc the customer places an orderd the customer charges an order第19题(回答正确)the ability of a business to pay its debts as they come due and to earn a reasonable amount of income is referred to as （ ） a solvency and profitabilityb solvency and leveragec solvency and liquidityd solvency and equity第20题(回答正确)a corporation is a business that is legally separate and distinctfrom its owners. a 对b 错第21题(回答正确)accounting process is identifying, measuring, recording, and communicating economic information to permit informedjudgments and decisions by users of information. a 对b 错第22题(回答正确)information is material if its omission or misstatement couldinfluence the economic decisions of users. a 对b 错第23题(回答正确)recognition is the process of incorporating in the balance sheet or income statement an item that meet the definition ofan element and satisfies the recognition criteria. a 对b 错第24题(回答正确)if the liabilities owed by a business total $500,000, then theassets also total $500,000.a 对 b 错第25题(回答正确)the double-entry accounting system records each transactiontwice.a 对 b 错第26题(回答正确)revenue accounts are increased by credits. a 对b 错第27题(回答正确)in preparing bank reconciliation, the amount of outstandingchecks is added to the balance per bank statement.a 对 b 错第28题(回答正确)the main reason that the bank statement cash balance and the depositors cash balance do not initially balance is due totiming differences. a 对b 错第29题(回答正确)in establishing a petty cash fund, a check is written for the amount of the fund and is recorded as a debit to accountspayable and a credit to petty cash.a 对 b 错第30题(回答正确)allowance for doubtful accounts is a liability account.a 对 b 错第31题(回答正确)the balance of the allowance for doubtful accounts is added toaccounts receivable on the balance sheet.a 对 b 错第32题(回答正确)during deflationary periods, the use of the lifo method of costing inventory will result in a lower amount of current assetsthan would result from the use of the fifo method.a 对 b 错第33题(回答正确)ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investmentusing the equity method. a 对b 错第34题(回答正确)all property, plant, and equipment assets are depreciated overtime.a 对 b 错第35题(回答正确)the declining-balance method is an accelerated depreciationmethod. a 对b 错第36题(回答正确)when old equipment is traded in for a new equipment, the difference between the list price and the trade in allowance iscalled boot. a 对b 错第37题(回答正确)bondholders are creditors of the issuing corporation. a 对b 错第38题(回答正确)bondholders claims on the assets of the corporation rankahead of stockholders. a 对b 错第39题(回答正确)bonds are sold at face value when the contract rate is equal tothe market rate of interest. a 对b 错第40题(回答正确)the two main sources of stockholders equity are investments contributed by stockholders and net income retained in thebusiness. a 对b 错第41题(回答正确)the declaration and issuance of a stock dividend does not affect the total amount of a corporations assets, liabilities, orstockholders equity. a 对b 错第42题(回答正确)dividends in arrears are liabilities of the corporation.a 对 b 错第43题(回答正确)the day on which the board of directors of the corporationdistributes a dividend is called the declaration date.a 对 b 错第44题(回答正确)when a stock dividend is declared, it becomes a liabilitya 对 b 错第45题(回答正确)sales discounts is a revenue account with a credit balance.a 对 b 错第46题(回答正确)when a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount. a 对b 错第47题(回答正确)consuming goods and services in the process of generatingrevenues results in expenses. a 对b 错第48题(回答正确)prepaid expenses are an example of an expense.a 对 b 错第49题(回答正确)if a firm has a quick ratio of 1, the subsequent payment of anaccount payable will cause the ratio to increase.a 对 b 错第50题(回答正确)solvency analysis focuses on the ability of a business to payits current and noncurrent liabilities. a 对b 错 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