南开大学20秋《会计专业英语》在线作业-2(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-2(参考答案)The term "inventory" indicates ()A.merchandise held for sale in the normal course of businessB.materials in the process of production or held for productionC.suppliesD.both A and BThe primary purpose of a stock split is to ()A.increase paid-in capitalB.reduce the m
2、arket price of the stock per shareC.increase the market price of the stock per shareD.increase retained earningsThe ability of a business to pay its debts as they come due and to earn a reasonable amount of income is referred to as ()A.solvency and leverageB.solvency and profitabilityC.solvency and
3、liquidityD.solvency and equityFor 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 aboveThe two most common specialized fields of accounting in practice are ()A.forensic accounting a
4、nd financial accountingB.managerial accounting and financial accountingC.managerial accounting and environmental accountingD.financial accounting and tax accounting systemsThe interest rate specified in the bond indenture is called the ()A.discount rateB.contract rateC.market rateD.effective rateThe
5、 excess of issue price over par of common stock is termed a(n) ()A.discountB.incomeC.deficitD.premiumDebts owed by a business are referred to as ()A.accounts receivablesB.equitiesC.owners equityD.liabilitiesA characteristic of a fixed asset is that it is ()A.intangibleB.used in the operations of a b
6、usinessC.held for sale in the ordinary course of the businessD.none of the aboveSinking Fund Cash would be classified on the balance sheet as ()A.a current assetB.a fixed assetC.an intangible assetD.an investmentThe income statement is prepared from ()A.the adjusted trial balance.B.the income statem
7、ent columns of the work sheet.C.either the adjusted trial balance or the income statement columns of the work sheet.D.both the adjusted trial balance and the income statement columns of the work sheet.Financial statements in which financial data for two or more companies are combined as a single ent
8、ity are called ()A.conventional statementsB.consolidated statementsC.audited statementsD.constitutional statementsThe interest rate specified in the bond indenture is called the ()A.discount rateB.contract rateC.market rateD.effective rateThe excess of issue price over par of common stock is termed
9、a(n) ()A.discountB.incomeC.deficitD.premiumFinancial reports are used by ()A.managementB.creditorsC.investorsD.all of the aboveThe 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
10、statementB.income statementC.prior period statementD.statement of owners equityThe following are examples of external users of accounting information except:()A.governmentB.customersC.creditorsD.all of the aboveThe matching concept ()A.addresses the relationship between the journal and the balance s
11、heetB.determines whether the normal balance of an account is a debit or creditC.requires that the dollar amount of debits equal the dollar amount of credits on a trial balanceD.determines that expenses related to revenue be reported at the same time the revenue is reportedUsing accrual accounting, e
12、xpenses 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 incurredWhen the corporation issuing the bonds has the right to repurchase the
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