1、【奧鵬】- 南開大學20 春學期(1709、 1803、 1809、 1903、 1909、 2003) 會計專業英語在線作業試卷總分:100 得分 :100第 1 題 ,Cash equivalents( )A、 are illegal in some companyB、 will be converted to cash within two yearsC、 will be converted to cash within 90 daysD、 will be converted to cash within 120 days正確答案:C第 2 題 ,On the balance sheet

2、, the amount shown for the Allowance for Doubtful Accounts is equal to the ( )A、 Uncollectible accounts expense for the yearB、 total of the accounts receivables written-off during the yearC、 total estimated uncollectible accounts as of the end of the yearD、 sum of all accounts that are past due.正確答案

3、:C第 3 題 ,The primary purpose of a stock split is to ( )A、 increase paid-in capitalB、 reduce the market price of the stock per shareC、 increase the market price of the stock per shareD、 increase retained earnings正確答案:B第 4 題 ,The accounting equation may be expressed asA、 Assets = Equities - Liabilitie

4、sB、 Assets + Liabilities = Owners EquityC、 Assets = Revenues less LiabilitiesD、 Assets - Liabilities = Owners Equity正確答案:D第 5 題 ,Current liabilities are ()A、 due, but not receivable for more than one yearB、 due, but not payable for more than one yearC、 due and receivable within one yearD、 due and pa

5、yable within one year正確答案:D第 6 題 ,How does paying a liability in cash affect the accounting equation?A、 assets increase; liabilities decreaseB、 assets increase; liabilities increaseC、 assets decrease; liabilities decreaseD、 liabilities decrease; owners equity increases正確答案:C第 7 題 ,Merchandise invent

6、ory at the end of the year is overstated. Which of the following statements correctly states the effect of the error?A、 owners equity is overstatedB、 cost of merchandise sold is overstatedC、 gross profit is understatedD、 net income is understated正確答案:A第 8 題 ,All of the following occur with a double-

7、entry accounting system except:A、 The accounting equation remains in balance.B、 Each business transaction will have only two entries.C、 Every transaction affects at least two accountsD、 The sum of all debits is always equal to the sum of all credits in each journal entry.正確答案:B第 9 題 ,On the balance

8、sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （）A、 Uncollectible accounts expense for the yearB、 total of the accounts receivables written-off during the yearC、 total estimated uncollectible accounts as of the end of the yearD、 sum of all accounts that are past due.

9、正確答案:C第 10 題 ,Which statement below is not a reason for a corporation to buy back its own stock.A、 resale to employeesB、 bonus to employeesC、 for supporting the market price of the stockD、 to increase the shares outstanding正確答案:D第 11 題 ,Financial reports are used by( )A、 managementB、 creditorsC、 inv

10、estorsD、 all of the above正確答案:D第 12 題 ,What is the type of account and normal balance of Allowance for Doubtful Accounts?A、 Contra asset, creditB、 Asset, debitC、 Asset, creditD、 Contra asset, debit正確答案:A第 13 題 ,Debts owed by a business are referred to as()A、 accounts receivablesB、 equitiesC、 owner s

11、 equityD、 liabilities正確答案:D第 14 題 ,If the allowance method of accounting for uncollectible receivables is used, what general ledger account is credited to write off a customers account as uncollectible?A、 Uncollectible Accounts ExpenseB、 Accounts ReceivableC、 Allowance for Doubtful AccountsD、 Intere

12、st Expense正確答案:第 15 題 ,Which of the following financial statements reports information as of a specific date?A、 income statementB、 statement of owners equityC、 statement of cash flowsD、 balance sheet正確答案:D第 16 題 ,Current liabilities are( )A、 due, but not receivable for more than one yearB、 due, but

13、not payable for more than one yearC、 due and receivable within one yearD、 due and payable within one year正確答案:D第 17 題 ,The debt created by a business when it makes a purchase on account is referred to as anA、 account payableB、 account receivableC、 assetD、 expense payable正確答案:A第 18 題 ,The percentage

14、analysis of increases and decreases in individual items in comparative financial statements is called ( )A、 vertical analysisB、 solvency analysisC、 profitability analysisD、 horizontal analysis正確答案:D第 19 題 ,Merchandise inventory at the end of the year was understated. Which of the following statement

15、s correctly states the effect of the error?A、 net income is understatedB、 net income is overstatedC、 cost of merchandise sold is understatedD、 merchandise inventory reported on the balance sheet is overstated正確答案:A第 20 題 ,Which of the following groups are considered to be internal users of accountin

16、g information?A、 Employees and customersB、 Customers and vendorsC、 Employees and managersD、 Government and banks正確答案:C第 21 題 ,Available-for-sale securities are securities that management expects to sell in the future, but are not actively traded for profit.A、錯誤B、正確正確答案:T第 22 題 ,The matching concept

17、requires expenses be recorded in the same period that the related revenue is recorded.T、對F、錯正確答案:T第 23 題 ,Even when a trial balance is in balance, there may be errors in the individual accounts.T、對F、錯正確答案:B第 24 題 ,The order of the flow of accounting data is (1) record in the ledger, (2) record in th

18、e journal, (3) prepare the financial statements.T、對F、錯正確答案:F第 25 題 ,In establishing a petty cash fund, a check is written for the amount of the fund and is recorded as a debit to Accounts Payable and a credit to Petty Cash.A、錯誤B、正確正確答案:A第 26 題 ,Solvency analysis focuses on the ability of a business

19、to pay its current and noncurrent liabilities.T、對F、錯正確答案:B第 27 題 ,Every adjusting entry will affect at least one income statement account and one balance sheet account.T、對F、錯正確答案:T第 28 題 ,Purchasing supplies on account increases liabilities and decreases equity.T、對F、錯正確答案:F第 29 題 ,Solvency analysis

20、focuses on the ability of a business to pay its current and noncurrent liabilities.A、錯誤B、正確正確答案:B第 30 題 ,The journal entry to record the cost of warranty repairs that were incurred during the current period, but related to sales madein prior years, includes a debit to Warranty Expense.T、對F、錯正確答案:T第

21、31 題 ,If the liabilities owed by a business total $500,000, then the assets also total $500,000.T、對F、錯正確答案:A第 32 題 ,If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.A、錯誤B、正確正確答案:B第 33 題 ,The matching concept requires expenses

22、be recorded in the same period that the related revenue is recorded.A、錯誤B、正確正確答案:T第 34 題 ,The main reason that the bank statement cash balance and the depositors cash balance do not initially balance is due to timing differences.A、錯誤B、正確正確答案:第 35 題 ,Paying an account payable increases liabilities an

23、d decreases assetsA、錯誤B、正確正確答案:A第 36 題 ,For strong internal control system over cash, it is important to have theduties related to cash receipts and cash payments divided among differentemployees.A、錯誤B、正確正確答案:B第 37 題 ,Bondholders are creditors of the issuing corporation.A、錯誤B、正確正確答案:B第 38 題 ,Even wh

24、en a trial balance is in balance, there may be errors in the individual accounts.A、錯誤B、正確正確答案:B第 39 題 ,The statement of cash flows consists of an operating section, an income section, and an equity section.T、對F、錯正確答案:F第 40 題 ,Intangible assets differ from property, plant and equipment assets in that they lack physical substance.T、對F、錯正確答案:B第 41 題 ,The amortization of a premium on bonds payable decreases bond interest expense.T、對F、錯正確答案:B第 42 題 ,The double-entry accounting system records each transaction twice.A、錯誤B、正確正確答案:A第 43 題 ,An income statement is a summary of the revenues and expenses