[南开大学]《会计专业英语》19秋期末考核(答案参考).docx
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1、of accountingof good sold【奥鹏】 - 南开大学 会计专业英语 19 秋期末考核 试卷总分 :100 得分 :100第 1 题 ,Which of the items below is not a business organization form?A、entrepreneurshipB、proprietorshipC、partnershipD、corporation 正确答案 :A第 2 题 ,Which of the following groups are considered to be internal users information?A、Employe
2、es and customersB、Customers and vendorsC、Employees and managersD、Government and banks 正确答案 :C第 3 题 ,Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?A、net income is understatedB、net income is overstatedC、cost of
3、merchandise sold is understatedD、merchandise inventory reported on the balance sheet is overstated 正确答案 :A第 4 题 ,The inventory method that assigns the most recent costs to cost isA、FIFOB、LIFOC、averageD、specific identification 正确答案 :B第 5 题 ,The two most common specialized fields of accounting in prac
4、tice 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 :B第 6 题 ,The interest rate specified in the bond indenture is called the ( )A、discount r
5、ateB、contract rateC、market rateD、effective rate 正确答案 :B第 7 题 ,The excess of issue price over par of common stock is termed a(n) ( )A、discountB、incomeC、deficitD、premium 正确答案 :D第 8 题 ,The income statement is prepared from( )A、the adjusted trial balance.B、the income statement columns of the work sheet.
6、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. 正确答案 :C第 9 题 ,The price at which a stock can be sold depends upon a number of factors. Which statement below is not one of those
7、 factors?( )A、the financial condition, earnings record, and dividend record of the corporationB、investor expectations of the corporation's earning powerC、how high the par valueD、general business and economic conditions and prospects 正确答案 :Cs ability to pay its current第 10 题 ,Which of the followi
8、ng measures a company liabilities?A、earnings per shareB、inventory turnoverC、current ratioD、number of times interest charges earned 正确答案 :C第 11 题 ,During a period of falling prices, which of the following inventory methods generally results in the lowest balance sheet amount for inventory. ( )A、avera
9、ge methodB、LIFO methodC、FIFO methodD、can not tell without more information 正确答案 :C第 12 题 ,For 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 above 正确答案 :D第 13 题 ,The journal entry
10、a company uses to record the estimated accrued product warranty liability is ( )A、debit Product Warranty Expense; credit Product Warranty PayableB、debit Product Warranty Payable; credit CashC、debit Product Warranty Expense; credit CashD、debit Product Warranty Payable; credit Product Warranty Expense
11、 正确答案 :A第 14 题 ,A bank reconciliation should be prepared periodically 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 should be deter
12、mined, and any errors made by either party should be 正确答案 :C第 15 题 ,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 正确答案 :A第 16 题 ,Which of the following should be considered cash by an account
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