奥鹏最新[南开大学(本部)]20秋学期《会计专业英语》在线作业-1非免费答案.docx

拿答案：1144766066答案來源：雅宝题库网()-南开大学(本部)20秋学期(1709、1803、1809、1903、1909、2003、2009 )会计专业英语在线作业试卷总分：100得分：100第 1 题，In the accounting cycle, the IaSt SteP is ()AN PreParing the financial StatementSB、journalizing and POSting the adjusting entriesC> PreParing a POSt-CIOSing trial balanceD、 journalizing and POSting the CIOSing entries正确答案：第 2 题，When the COrPOratiOn issuing the bonds has the right to repurchase the bonds PriOr to the maturity date for a SPeCifiC price, the bonds are ()A> COnVertibIe bondsB、UnSeCUred bondsC、debenture bondsD CalIabIe bonds 正确答案：第 3 题，Financial StatementS in WhiCh financial data for two Or more COmPanieS are COmbined as a SingIe entity are CalIedA> COnVentiOnaI StatementsBX COnSOIidated StatementsC、audited StatementsD COnStitUtiOnaI StatementS正确答案：第 4 题,CaSh equivalents ()AN are illegal in SOme COmPanyB、WilI be COnVerted to CaSh Withintwo yearsC、D、WilI be COnVerted to CaSh Within120 daysWilI be COnVerted to CaSh Within 90 days正确答案:答案來源：雅宝题库网()，A bank reconciliation ShOUId be PrePared PeriOdiCalIy because ()A> the depositor* S records and the bank'S records are in agreementB、the bank has not recorded all Of its transactionsC、any differences between the depositor, S records and the bank'S records ShOUId be determined, and any errors made by either Party ShOUld be discovered and COrreCtedD、the bank must make SUre that its records are COrreCt正确答案：第 6 题，The two most COmmOn SPeCiaIiZed fields Of accounting in PraCtiCe are( )A forensic accounting and financial accountingB、managerial accounting and financial accountingC、managerial accounting and environmental accountingD、financial accounting and tax accounting SyStemS 正确答案：a SUmmary Of the revenues and第 7 题，The financial Statement that PreSentS expenses Of a business for a SPeCifiC PeriOd Of time, SUCh as a month Or year, is CalIed a(n)A income StatementB、income StatementC、PriOr PeriOd StatementD Statement Of owner' S equity 正确答案：第 8 题，All Of the following below are needed for the CaICUIatiOn Of depreciation except ()A COStB、residual VaIUeC> estimated IifeD、book VaIUe 正确答案：第 9 题，Cdsh investments made by the OWner to the business are reported On the Statement Of CaSh flows in theA> financing activities SeCtionB、investing actiVitieS SeCtiOnC OPerating actiVitieS SeCtiOnD、SUPP1emental Statement正确答案：答案來源：雅宝题库网(),FOr accounting purposes, the business entity ShOUld be COnSidered SeParate from its OWnerS if the entity is ()A> a COrPOratiOnBN a PrOPrietOrShiPC、a PartnerShiPD all Of the above正确答案：第 11 题，If Preferred StOCk has dividends in arrears, the Preferred StOCk must be ()AN PartiCiPatingB、CalIabIeCN CUmUIatiVeD、COnVertibIe正确答案：答案來源：雅宝题库网(),The COSt method Of accounting for stock()A> recognizes dividends as incomeB、is OnIy appropriate as Part Of a COnSOIidatiOnC、requires the investment be increased by the reported net income Of the investeeD、requires the investment be decreased by the reported net income Of the investee正确答案：第 13 题，The amount Of the OUtStanding CheCkS is included On the bank reconciliation as a(n) ()A deduction from the balance Per depositor'S recordsB、 addition to the balance Per bank StatementC、deduction from the balance Per bank StatementD、addition to the balance Per depositor,S records 正确答案：第 14 题,Profit is the difference betweenA> assets and IiabiIitieSB、 the incoming CaSh and OUtgOing CaShC> he assets PUrChaSed With CaSh COntribUted by the OWner and the CaSh SPent to OPerate the bUSineSSD the amounts received from CUStOmerS for goods Or SerViCeS and the amounts Paid forthe inputs USed to PrOVide the goods Or SerViCeS正确答案：答案來源：雅宝题库网(),The Iiability for a dividend is recorded On WhiCh Of the following dates?the date Of recordB、the date Of PaymentC、the date Of announcementD、the date Of declaration正确答案:第 16 题，Expenses are recorded When()A> CaSh is Paid for SerViCeS renderedB、 a bill is received in advance Of SerViCeS renderedC SerViCeS are renderedD none Of the above正确答案：第 17 题，Using accrual accounting, expenses are recorded and reported OnIy ( )A> When they are incurred, Whether Or not CaSh is PaidBX When they are incurred and Paid at the Same timeC、if they are Paid before they are incurredD if they are Paid after they are incurred正确答案:第 18 题，Stockholders* equity ()A is USUalIy equal to CaSh On handB、 includes Paid-in CaPitaI and IiabiIitieSC> includes retained earnings and Paid-in CaPitaID、is ShOWn On the income Statement 正确答案：第 19 题，Which Of the following groups Of accounts have a normalA> revenues, Iiabilities, CaPitaIB、 capital, assetsC Iiabilities, expensesD、assets, expenses正确答案：答案來源：雅宝题库网(),ReVenUe ShOUld be recognized When (A> CaSh is receivedB、the SerViCe is PerfOrmedC、the CUStOmer PIaCeS an OrderD the CUStOmer ChargeS an Order正确答案：第 21 题，Accounting P:TOCeSS is identifying, measuring, recording, COmmUniCating economic information to Permit informed judgments by USerS Of information.A、错误B、正确正确答案：第 22 题，The increase Side Of all accounts is the normal balance.T、对F、错debit balance?andand decisions正确答案：第 23 题，If a firm has a QUiCk ratio Of 1, the SUbSeqUent Payment Of an account PayabIe WilI CaUSe the ratio to increaseT、对F、错正确答案：第 24 题，An income Statement is a SUmlnary Of the revenues and expenses Of a business as Of a SPeCifiC dateT、对F、错正确答案:F答案來源：雅宝题库网（）,The accrual basis Of accounting requires revenue be recorded When CaSh is received from CUStomersA、错误B、正确正确答案:F第 26 题，SaIeS DiSCOUntS is a revenue account With a Credit balance.T、对F、错正确答案：第 27 题，Any difference between the fair marke t values Of the SeCUritieS and their COSt is a realized gain Or IOSSA、错误B、正确正确答案:F第 28 题，ReVenUe accounts are increased by credits.A、错误B、正确更多答案下载：雅宝题库网（）第 29 题，The matChing COnCePt requires expenses be recorded in the Same PeriOd that the related revenue is recordedA、错误B、正确更多答案下载：雅宝题库网（）答案來源：雅宝题库网（）,Under the equity method, a StOCk PUrChaSe is recorded at its OriginaI COSt and is not adjusted to fair market VaIUe each accounting PeriOdT、对F、错更多答案下载：雅宝题库网（）第 31 题，A business USing the PerPetUaI inventory system, With its detailed SUbSidiary records, does not need to take a PhySiCaI inventory.A、错误B、正确正确答案:F第 32 题，A COrPOratiOn is a business that is IegalIy SeParate and distinct from its OWnerST、对F、错正确答案：第 33 题，Paying an account PayabIe increases IiabilitieS and decreases assets T、对F、错正确答案：第 34 题，Recognition is the PrOCeSS Of incorporating in the balance Sheet Or income Statement an item that meet the definition Of an element and SatiSfieS the recognition CriteriaA、错误B、正确正确答案：第 35 题，The declining-balance method is an accelerated depreciation method.T、对F、错更多答案下载：雅宝题库网（）第 36 题，When COmmOn StOCk is issued in exchange for land, the Iand ShOUld be recorded in the accounts at the Par amount Of the StOCk issuedA、错误B、正确正确答案:F第 37 题，The allowance for doubtful accounts is SimiIar to accumulated depreciation in that the account represents the total Of all accounts written" Off SinCe the beginning yearT、对F、错正确答案:F第 38 题，InVeStmentS in StOCkS that are expected to be held for the IOng term are IiSted in the StOCkhOlder* S equity SeCtiOn Of the balance SheetT、对F、错正确答案：第 39 题，A business USing the PerPetUaI inventory system, With its detailed SUbSidiary records, does not need to take a PhySiCaI inventory.T、对F、错正确答案:F第 40 题，LiabiIity accounts are increased by debits.T、对F、错正确答案:Fdepreciated OVer time.第 41 题，All property, plant, and equipment assets areA.错误B、正确 正确答案:F第 42 题,Treasury StOCk is IiSted in the StOCkhOlders, equity SeCtiOn On th亡 balance SheetA、错误B、正确正确答案：第 43 题，For StrOng internal COntrOI SyStem OVer cash, it is important to have the duties related to CaSh receipts and CaSh Payments divided among different employeesA、错误B、正确正确答案：第 44 题，Even When a trial balance is in balance, there may be errors in the individual accountsT、对F、错正确答案：第 45 题，The declaration and issuance Of a StOCk dividend does not affect the total amount Of a COrPOratiOnt S assets, IiabiIities, Or StOCkhOlders, equity.A. 错误B、正确 正确答案:第 46 题，The book VaIUe Of a fixed asset reported On the balance Sheet represents its market ValUe On that dateT、对F、错正确答案:F第 47 题，Amortization is the allocation PrOCeSS Of Writing Off bond PremiUmS and discounts to interest expense OVer the Iife Of the bond issueT、对F、错正确答案：第 48 题，The role Of accounting is to PrOVide Inany different USerS With financial information to make economic decisionsT、对F、错更多答案下载：雅宝题库网（）第 49 题，The declaration Of a StOCk dividend decreases a COrPOration* S StOCkhOlders, equity and increases its IiabiIitieST、对F、错正确答案：答案來源：雅宝题库网（） SOIVenCy analysis focuses On the ability Of a business to Pay its CUrrent and noncurrent IiabiIitieSA、错误B、正确正确答案：拿答案：1144766066