南开大学20秋《会计专业英语》在线作业-1(参考答案).docx
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1、南开大学20秋会计专业英语在线作业-1(参考答案)In the accounting cycle, the last step is ()A.preparing the financial statementsB.journalizing and posting the adjusting entriesC.preparing a post-closing trial balanceD.journalizing and posting the closing entriesWhen the corporation issuing the bonds has the right to repur
2、chase the bonds prior to the maturity date for a specific price, the bonds are ()A.convertible bondsB.unsecured bondsC.debenture bondsD.callable bondsFinancial statements in which financial data for two or more companies are combined as a single entity are called ()A.conventional statementsB.consoli
3、dated statementsC.audited statementsD.constitutional statementsCash 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 daysA bank reconciliation should be prepared periodically becaus
4、e ()A.the depositors records and the banks records are in agreementB.the bank has not recorded all of its transactionsC.any differences between the depositors records and the banks records should be determined, and any errors made by either party should be discovered and correctedD.the bank must mak
5、e sure that its records are correctThe two most common specialized 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 system
6、sThe financial statement that presents a summary of the revenues and expenses of a business for a specific period of time, such as a month or year, is called a(n) ()A.income statementB.income statementC.prior period statementD.statement of owners equityAll of the following below are needed for the c
7、alculation of depreciation except ()A.costB.residual valueC.estimated lifeD.book valueCash investments made by the owner to the business are reported on the statement of cash flows in the ()A.financing activities sectionB.investing activities sectionC.operating activities sectionD.supplemental state
8、mentFor accounting purposes, the business entity should be considered separate from its owners if the entity is ()A.a corporationB.a proprietorshipC.a partnershipD.all of the aboveIf preferred stock has pidends in arrears, the preferred stock must be ()A.participatingB.callableC.cumulativeD.converti
9、bleThe cost method of accounting for stock ()A.recognizes pidends as incomeB.is only appropriate as part of a consolidationC.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 investeeThe amount of t
10、he outstanding checks is included on the bank reconciliation as a(n) ()A.deduction from the balance per depositors recordsB.addition to the balance per bank statementC.deduction from the balance per bank statementD.addition to the balance per depositors recordsProfit is the difference between ()A.as
11、sets and liabilitiesB.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 for the inputs used to provide the goods or servicesThe liabili
12、ty for a pidend is recorded on which of the following dates?()A.the date of recordB.the date of paymentC.the date of announcementD.the date of declarationExpenses are recorded when ()A.cash is paid for services renderedB.a bill is received in advance of services renderedC.services are renderedD.none
13、 of the aboveUsing accrual accounting, expenses are recorded and reported only ()A.when they are incurred, whether or not cash is paidB.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 incurredStockholders equity ()A.is usua
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