南开大学23春“会计学”《会计专业英语》综合作业考核附答案

长风破浪会有时，直挂云帆济沧海。南开大学23春“会计学”《会计专业英语》综合作业考核附答案（图片大小可自由调整）第1卷一.综合考核(共10题)1.Thedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasan().A.accountpayableB.accountreceivableC.assetD.expensepayable2.Whenthemarketrateofinterestislessthanthecontractrateforabond,thebondwillsellforapremium.()A.正确B.错误3.Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificprice,thebondsare()A.convertiblebondsB.unsecuredbondsC.debenturebondsD.callablebonds4.Abankreconciliationshouldbepreparedperiodicallybecause().A.thedepositorsrecordsandthebanksrecordsareinagreementB.thebankhasnotrecordedallofitstransactionsC.anydifferencesbetweenthedepositor'srecordsandthebanksrecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbediscoveredandcorrectedD.thebankmustmakesurethatitsrecordsarecorrect5.Journalizingistheprocessofenteringamountsintheledger.()A.正确B.错误6.Ifafirmhasaquickratioof1,thesubsequentpaymentofanaccountpayablewillcausetheratiotoincrease.()A.正确B.错误7.Thedouble-entryaccountingsystemrecordseachtransactiontwice.()A.正确B.错误8.Foracurrentliabilitytoexist,thefollowingtwotestsmustbemet.Theliabilitymustbedueusuallywithinayearandmustbepaidoutofcurrentassets.()A.正确B.错误9.ThedifferencebetweenAccountsReceivableanditscontraassetaccountiscallednetrealizablevalue.()A.正确B.错误10.Incomeisrecognizedwhenanincreaseinfuturebenefitsrelatedtoanincreaseinanassetofadecreaseofaliabilityhasarisenthatcanbemeasuredreliably.()A.正确B.