会计与财务管理专业英语知到章节答案智慧树2023年哈尔滨商业大学

会计与财务管理专业英语知到章节测试答案智慧树2023年最新哈尔滨商业大学绪论单元测试

Basicaccountingaddressesintroductiontotheconceptsandprinciplesoftheaccountingprocess,thetechnicalandproceduralaspectsofpreparingexternalfinancialstatements.(）

参考答案:

对

Theprimaryfunctionoffinancialaccountingistoprovideusefulfinancialinformationtoexternalusersofthebusinessenterprise.(）

参考答案:

对

第一章测试

Accountantsrefertoaneconomiceventasa（）.

参考答案:

transaction

Theprocessofrecordingtransactionshasbecomemoreefficientbecause（）

参考答案:

computersareusedinprocessingbusinessevents

Communicationofeconomiceventsisthepartoftheaccountingprocessthatinvolves（）.

参考答案:

preparingaccountingreports

Whichofthefollowingeventscannotbequantifiedintodollarsandcentsandrecordedasanaccountingtransaction?（）

参考答案:

Theappointmentofanewaccountingfirmtoperformanaudit.

Theuseofcomputersinrecordingbusinessevents（）

参考答案:

hasmadetherecordingprocessmoreefficient

第二章测试

Abuildingisofferedforsaleat$500,000butiscurrentlyassessedat$400,000.Thepurchaserofthebuildingbelievesthebuildingisworth$475,000,butultimatelypurchasesthebuildingfor$450,000.Thepurchaserrecordsthebuildingat（）

参考答案:

$450,000

Iftheassetsofacompanyincreaseby$100,000duringtheyearanditsliabilitiesincreaseby$35,000duringthesameyear,thenthechangeinequityofthecompanyduringtheyearmusthavebeen:（）

参考答案:

anincreaseof$65,000

Netincomewillresultduringatimeperiodwhen:（）

参考答案:

assetsexceedliabilities

Performingservicesonaccountwillhavethefollowingeffectsonthecomponentsofthebasicaccountingequation:（）

参考答案:

increaseassetsandincreaseequity

Whichofthefollowingeventsisnotrecordedintheaccountingrecords?（）

参考答案:

Anemployeeisterminated.

第三章测试

Whichofthefollowingstatementsaboutnormalaccountbalancesisfalse?（）

参考答案:

Thenormalaccountbalanceforarevenueaccountisadebitbalance.

Whatistheimpactofdebitentries?（）

参考答案:

Allofthesearetrue.

Theinitialbookforrecordingalltransactionsisknownas.（）

参考答案:

journal

Theprocessoftransferringinformationfromjournaltotheledgerisknownas.（）

参考答案:

posting

Theprocessofrecordingtransactionsinthejournalistermed.（）

参考答案:

journalizing

第四章测试

Whichstatementbestdescribesprepaidexpenses?()

参考答案:

Amountspaidinadvanceforservicestheentitywillreceiveinthefuture.

IfaccruedsalarieswerenotrecordedonDecember31,howwouldtheaccountbalancesbeaffected?（）

参考答案:

Assetsareoverstated,equitiesareunderstated.

Ontheworksheet,thedebitcolumnofthestatementofprofitorlossandcomprehensiveincomeshowsatotalof$76,300.Thecreditcolumntotalis$82,400.Whatisthenetincomeorloss?（）

参考答案:

Thenetincomeofthisbusinessis$6,100.

PeterAlireceived$5,000forsomeexcavationworktobedonewhentheweatherpermitted.Peterthoughtitwouldbeatleastthreeweeksbeforehecouldstartthejob.Whichstatementbestdescribeshowthetransactionisrecorded?（）

参考答案:

Aliabilityisdebited,andanassetiscredited.

Whichaccountswillappearonthepost-closingtrialbalance.()

参考答案:

Unearnedrevenue,prepaidinsuranceexpense,cash

第五章测试

Thestatementthatshowsnetincomeforaperiodisknownasthestatementofcashflows.()

参考答案:

错

Thestatementthatshowsnetlossforaperiodisknownasthestatementofprofitorlossandothercomprehensiveincome.()

参考答案:

对

Thestatementofchangesinowners’equitycontainsassets,liabilitiesandcapital.()

参考答案:

错

Whichitemisanendproductoftheaccountingprocess?（）

参考答案:

Financialstatement.

Whichcomponentsareincludedinacompletesetoffinancialstatements?（）

参考答案:

Statementoffinancialposition;

;Statementofchangesinowners’equity;

;Statementofprofitorlossandothercomprehensiveincomes;

;Statementofcashflows.

第六章测试

Acompanyhas$550,000innetsalesand$193,000ingrossprofit.Thismeansitscostofgoodssoldequals().

参考答案:

$357,000

Acompanypurchased$4,500ofmerchandiseonMay1withtermsof2/10,n/30.OnMay8,itpaidthebalanceowedformerchandise,takinganydiscountitisentitledto.ThecashpaidonMay8is().

参考答案:

$4,165

Foreachstatementbelow,identifywhichstatementappliestotheperiodicinventorysystem.()

参考答案:

Requireaphysicalcountofinventorytodeterminethequantitiesonhand.

;Benormallyusedforrelativelyinexpensivegoods.

Whichofthefollowingstatementistrue?（）

参考答案:

Grossprofit=Salesrevenue−Costofgoodssold.

Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto（）.

参考答案:

costofmerchandise

第七章测试

Cash,notincludingcashequivalents,includes.()

参考答案:

coins,currencies,andcheckingaccounts

Theentrynecessarytoestablishapettycashfundshouldinclude.()

参考答案:

adebittopettycashandacredittocash

Cashisthemostliquidassetandmostsubjecttotheftandfraud.()

参考答案:

对

Afterpreparingabankreconciliation,adjustmentsmustbemadefortheitemsreconcilingthebankbalanceandtheitemsreconcilingthebookbalance.()

参考答案:

错

Abankreconciliationexplainsanydifferencesbetweenthebalanceofacheckingaccountinthedepositor’srecordsandthebalancereportedinthebankstatement.()

参考答案:

对

第八章测试

Whenacustomerpurchasesmerchandiseinventoryfromabusinessorganization,hemaybegivenadiscount,whichisdesignedtoinducepromptpayment.Suchadiscountiscalledthe.()

参考答案:

cashdiscount

Accountsreceivableinformationforspecificcustomersbecauseitreveals.()

参考答案:

alloftheabove

Companiesusetwomethodstoaccountforuncollectibleaccounts:thedirectwrite-offmethodandtheallowancemethod.()

参考答案:

对

Undertheallowancemethodofaccountingforuncollectibleaccountsreceivable,noattemptismadetoestimatethebaddebtexpense.()

参考答案:

错

Acompanyhassalesof$350,000,andestimatesthat0.7%ofitssalesareuncollectible.Theestimatedamountofbaddebtexpenseis$2,450.()

参考答案:

对

第九章测试

Goodsintransitareincludedinapurchaser’sinventory.()

参考答案:

whenthepurchaserisresponsibleforpayingfreightcharges

Physicalcountsofinventory.()

参考答案:

arenecessarytomeasureandadjustforinventoryshrinkage

Incidentalcostsoftenaddedtothecostsofinventoryincludeimportduties,freight,storage,andinsurance.()

参考答案:

对

Thecostflowassumptionadoptedmustbeconsistentwiththephysicalmovementofthegoods.()

参考答案:

错

Anadvantageoftheweightedaverageinventorymethodisthatittendstosmoothouttheerraticchangesincosts.()

参考答案:

对

第十章测试

Theestimateofamounttoberecoveredattheendofanasset’susefullifeis.()

参考答案:

salvagevalue

WhichofthefollowingisNOTacharacteristicoffixedasset?()

参考答案:

Theassetcannotchangethephysicalsubstance.

Depreciationisaprocessofdeterminingthevalueofassets.()

参考答案:

错

Anincreaseinrepairandmaintenancecostsandadecreaseinrevenue-producingabilityinthelateryearsofanasset’susefullifesuggestthatacceleratedmethodscanbettermatchrevenuesandexpenses.()

参考答案:

对

Thechoiceofdepreciationmethodsrequiresthatthedepreciationmethodusedreflectsthepatterninwhichtheasset’sfutureeconomicbenefitsareexpectedtobeconsumedbytheentity.()

参考答案:

对

第十一章测试

Grantedbythegovernment,conveyingtheexclusiverighttouseaproductorprocessforaperiodofcertainyearsis.()

参考答案:

patent

Ifpurchasedexternally,intangibleassetsshouldbeinitiallyrecordedattheir.()

参考答案:

historicalcost

Themethodofamortizationshouldreflectthepatterninwhichtheeconomicbenefitsoftheintangibleassetsareconsumedorotherwiseusedup.()

参考答案:

对

Intangibleassetswithalimitedusefullifesuchaspatentsareusuallyconvertedtoexpensesoveranumberofaccountingperiods.()

参考答案:

对

Goodwillistheamountbywhichthepurchasepriceexceedsthefairvalueofthenetassets.()

参考答案:

对

第十二章测试

Amountsowedtoothersforgoods,suppliesandservicespurchasedonaccountare（）。

参考答案:

accountspayable

Thedifferenceofbetweenabond’sparvalueanditslowerissuepriceoccurswhenthecontractrateislessthanthemarketrate.（）

参考答案:

discountonbondspayable

Liabilitiesareprobablefuturesacrificesofeconomicbenefitsarisingfrompresentobligationsofaparticularentitytotransferassetsorprovideservicestootherentitiesinthefutureasaresultofpasttransactionsorevents.()

参考答案:

对

Investorswillbewillingtopaymorethantheparvalueforbondswhenthemarketrateofinterestishigherthanthecontractrateofinterest.()

参考答案:

错

Accountspayableareamountsowedtoothersforgoods,suppliesandservicespurchasedonaccount.()

参考答案:

对

第十三章测试

WhichisNOTacharacteristicofpartnerships?（）

参考答案:

Limitedliability.

Whichisthedisadvantageofcorporations?（）

参考答案:

Governmentregulations.

Theworthofashareofstockscanbemeasuredatitsparvalue.()

参考答案:

错

Whenastockisissuedatapricethatislessthanitsparvalue,thestockhasbeensoldatapremium.()

参考答案:

错

Preferredstocksaresuperiortocommonstockswithrespecttocorporations’assets,profitdistribution,etc.()

参考答案:

对

第十四章测试

Whichofthefollowingindicatorscanreflectthefullfinancialresultsofafirm?（）

参考答案:

Totalprofit.

Whichoftheoptionsisthemostimportantfactoraffectingthepriceoftheproducts?（）

参考答案:

Productcost.

Revenuescanleadtoanincreaseintheowners’equity,andtherefore,theincreaseintheowners’equityshouldberecognizedastheincomeofafirm.()

参考答案:

错

Theuseofthepercentagemethodofcompletioninlabortransactionsmustbemadeonlyiftheresultsoftheprovisionoflaborservicescanbereliablyestimated.()

参考答案:

对

Officeexpensescanberecognizedimmediately.()

参考答案:

错

第十五章测试

Howisaprepaymentclassifiedinthestatementoffinancialposition?（）

参考答案:

Currentassets.

WhichofthefollowingitemsdoesNOTbelongtolong-termdebts?（）

参考答案:

Thedeferredincometax

Inthefollowingoptions,shouldbeaccountedasnon-operatingexpenses.（）

参考答案:

damages

Inthestatementofprofitorlossandothercomprehensiveincomes,theupperpartreflectstheoperatingactivities,thelowerpartreflectsthenon-businessactivities,andthecut-offpointistheprofitfortheyear.()

参考答案:

对

Theoperatingprofitisanenterprise’sbusinessincomeandthedifferencebetweentheoperatingcostsandtaxes.Itincludesboththeprofitonsalesandotherbusinessprofits,andisbasedonthesumofthetwominusthemanagementexpensesandfinancialexpenses.()

参考答案:

对

第十六章测试

Whenweusetheindirectmethodtopreparethestatementofcashflows,theamortizationofgoodwillshouldbepresentedasa(n).（）

参考答案:

additiontonetincome

Themaininformationforpreparingthestatementofcashflowscomesfrom.（）

参考答案:

alloftheabove

InChina,thecashreceiptsfrominterestanddividendsbelongto.（）

参考答案:

cashflowsfrominvestingactivities

Themannerofpresentationofcashflowsamongoperating,investingandfinancingactivitiesdependsonthenatureoftheentity.()

参考答案:

错

Operatingcashflowsandinvestmentflowscanberelatedtomatchingcashrecoveryfromoperationstoinvestment.()

参考答案:

对

第十七章测试

Makingfinancialdecisionsisanintegralpartofallformsandsizesofbusinessorganizationsfromsmallprivately-heldfirmstolargepublicly-tradedcorporations.（）

参考答案:

对

Themaincontentsoffinancialmanagementinclude（）

参考答案:

profitdistribution.

;workingcapital

;themanagementofinvestment,

;financing,

Investmentmeansthebehavioroffinancingmoneybyanenterpriseaccordingtotheneedsofacertainproject.（）

参考答案:

错

Corporateinvestorscanbeabsorbedthrough（）

参考答案:

increasingcapitalwithretainedearnings

;issuingstocks

;directinvestment

Workingcapitalmanagementisthemanagementofand.()

参考答案:

currentassets；currentliabilities

第十八章测试

Thepresentvalueistheexactoppositeofthefuturevalue.()

参考答案:

对

Indeterminingthepresentvalue,wewillusetheformula()

参考答案:

PV=FV(/,,)

Indeterminingthepresentvalueofannuity,wewillusetheformula()

参考答案:

PVA=A(P/A,,)

Indeterminingthefuturevalueofannuity,wewillusetheformula()

参考答案:

FVA=A(/A,,)

Itisimportantthatwedevelopthemathematicaltoolsforthetimevalueofmoneyasthefirststeptowardmakingcapitalallocationdecisions.()

参考答案:

对

第十九章测试

()isarateatwhichinterestispaidbyaborrower(debtor)fortheuseofmoneythatheorsheborrowedfromalender(creditor).

参考答案:

interestrate

Becauseitdoesnotincludetheeffectofcompounding,theAPRquoteistypicallymorethantheactualamountofinterestthatyouwillearn.()

参考答案:

错

Interest-ratetargetisavitaltoolofmonetarypolicy,andistakenintoaccountwhendealingwithvariableslikeinvestment,inflationandunemployment.()

参考答案:

对

Theinterestrateisoftenstatedasaneffectiveannualrate(EAR),whichindicatesthetotalamountofinterestthatwillbeearned()

参考答案:

attheendofoneyear.

Banksalsoquoteinterestratesintermsofanannualpercentagerate(APR),whichindicatestheamountofsimpleinterestearnedinoneyear,thatis,theamountofinterestearnedwiththeeffectofcompounding.()

参考答案:

错

第二十章测试

Generally,riskisdefinedasuncertaintyaboutreturnsderivedfrominvestinginafinancialasset.()

参考答案:

对

Tobespecificaboutthedefinitionofrisk,weusestatisticalmeasures()

参考答案:

对

Awiderrangeofpossiblerealizedreturnsmeansthatastockisnotriskier.()

参考答案:

错

Theriskofasingleinvestment(suchasastock)isdefinedas,().

参考答案:

thevariance.

Foragivenstandarddeviation,investorspreferhigherexpectedreturns,while,foragivenexpectedreturn,investorspreferlowerstandarddeviation.()

参考答案:

对

第二十一章测试

Thedebtratioisacompany’slong-termdebtsdividedbyitsnetassets.()

参考答案:

对

Quickassetsofanenterprisegenerallyrefertothecurrentassetsminusunstableinventoriesandprepaidexpenses.()

参考答案:

对

EPSisanimportantindicatorforinvestorstoanalyzetheprofitabilityofenterprises.IfthereisasignificantdeclineinEPSinaperiodcomparedwiththepreviousperiod,itmeansadeclineintheprofitabilityofenterprises.()

参考答案:

对

Duetodifferentincomecalculationstandards,thecalculationmethodsofthereturnontotalassetsarealsodifferent.()

参考答案:

对

Themainfunctionoftheasset-liabilityratioindexistorevealtheliquidityofallassetsofanenterprise.()

参考答案:

错

第二十二章测试

51Municipalbondsareissuedbycorporationsandlocalgovernments.()

参考答案:

错

Thefacevalueofabonddoesnotalwayscorrespondtotheactualmoneyraisedbecauseofunderwritingfeesandthepossibilitythatthebondmightnotactuallysellforitsfacevaluewhenitisofferedforsaleinitially.()

参考答案:

对

Corporatebondsaresecuritiesissuedbycorporations.Theyaccountforasignificantamountofinvestedcapital.()

参考答案:

对

Acashdiscountallowsareductioninpriceifthepaymentismadewithinaspecifiedtimeperiod.()

参考答案:

对

Inprovidingloansandotherservices,abankmayrequirethatbusinesscustomerseitherpayafeefortheserviceormaintaintheminimumaverageaccountbalance.()

参考答案:

对

第二十三章测试

Cashflowsfromdebtandequityfinancingtransactionsareakindof（）

参考答案:

financingactivity

Whichofthefollowingstatementsaboutthecharacteristicsofdebtandequityistrue?()

参考答案:

Bothoftheminvolveaclaimontheissuers’income.

;Bothofthemcanbelong-termfinancialinstruments.

;Bothofthemenableacorporationtoraisefunds.

;Alloftheabove.

whichcorporatestrategyESOPisoftenusedas?()

参考答案:

Financingstrategy.

Whichisthebenefitofequityfinancing?()

参考答案:

Thereisnoobligationtorepaythemoney.

Theequityriskderivedfromafirm’scapitalstructurepolicyiscalled()

参考答案:

businessrisk

第二十四章测试

Capitalbudgetingistheprocessofevaluatingandselectingshort-terminvestmentsconsistentwithafirm’sgoalofownerwealthmaximization.()

参考答案:

错

Sunkcostsandfinancialcostsarebothirrelevantforprojectvaluation.()

参考答案:

错

Depreciationisincorporatedincashflowsbecauseit.（）

参考答案:

isunavoidablecost

Whichofthefollowingisarelevantcostincapitalbudgeting?（）

参考答案:

Opportunitycost.

;Allocatedoverheads.

Whenconsideringacapitalbudgetingproject,theinvestorshouldconsider.（）

参考答案:

thetimingoftheproject’scashflows

;theriskoftheproject’scashflows

;thesizeoftheproject’scashflows

第二十五章测试

OneadvantageofthePPmethodisthatitprovidesaroughmeasureofaproject’sliquidityandrisk.()

参考答案:

对

TheNPVmethodwillacceptaproject,iftheNPVisgreaterthanzero.()

参考答案:

对

Asthecostofcapitalincreases,.（）

参考答案:

fewerprojectsareaccepted

TheNPVofaprojectdependsupon.（）

参考答案:

themanager’stastesandpreferences

;theproject’scashflowsandopportunitycostofcapital

Thefollowingaremeasuresusedbyfirmswhenmakingcapitalbudgetingdecisionsinclude（）.

参考答案:

IRR

;PP;NPV

第二十六章测试

Workingcapital,sometimescalledgrossworkingcapital,simplyreferstocurrentassetsusedinbusinessoperations.()

参考答案:

对

Cashandnear-cashassetsareusefulfortakingadvantageoffavorablebusinessopportunitiessuchasspecialoffersfromsuppliersorthechancetoacquireanotherfirm.()

参考答案:

对

Whichoneofthefollowingwilldecreasetheoperatingcycle?（）

参考答案:

Decreasingtheinventoryturnoverrate.

Whichofthefollowingdoesdeterminetheamountofcreditofferedbyasupplier?（）

参考答案:

Theeasewithwhichthebuyercangoelsewhere.

;Thecredittermsthatthesupplierobtainsfromitsownsuppliers.

;Thesupplier’stotalriskexposure.

Whichofthefollowingstatementsconce