奥鹏南开20春学期(1709、1803、1809、1903、1909、2003)《会计专业英语》在线作业_6随机.docx
《奥鹏南开20春学期(1709、1803、1809、1903、1909、2003)《会计专业英语》在线作业_6随机.docx》由会员分享,可在线阅读,更多相关《奥鹏南开20春学期(1709、1803、1809、1903、1909、2003)《会计专业英语》在线作业_6随机.docx(13页珍藏版)》请在三一文库上搜索。
1、1.Cash equivalents( )A.are illegal in some company B.will be converted to cash within two years C.will be converted to cash within 90 daysD.will beconverted to cash within 120 days【参考答案】 : C2.On the balance sheet, the amount shown for the Allowance forDoubtful Accounts is equal to the ( )A.Uncollect
2、ible accounts expense for the year B.total of the accounts receivables written-off during the yearC.total estimateduncollectible accounts as of the end of the year D.sum of all accounts that are past due.【参考答案】 : C3 .The primary purpose of a stock split is to ( )A.increase paid-in capital B.reduce t
3、he market price of the stock per share C.increase the market price of the stock per share D.increase retained earnings【参考答案】 : B4 .The accounting equation may be expressed as ( )A.Assets = Equities - LiabilitiesB.Assets Liabilities = OwnersEquity C.Assets = Revenuesless Liabilities D.Assets - Liabil
4、ities = Owners Equity【参考答案】 : D5 .Current liabilities are( )A.due, but not receivable for more than one year B.due, but not payable for more than one year C.due and receivable within one yearD.dueand payable within one year【参考答案】 : D6 .How does paying a liability in cash affect the accounting equati
5、on?A.assets increase; liabilities decreaseB.assets increase;liabilities increaseC.assets decrease; liabilitiesdecreaseD.liabilities decrease; owners equity increases【参考答案】: C7 .Merchandise inventory at the end of the year is overstated.Which of the following statements correctly states the effect of
6、 the error?A.owners equity is overstatedB.cost of merchandise sold isoverstated C.gross profit is understatedD.net income isunderstated【参考答案】 : A8 .All of the following occur with a double-entry accountingsystem except:A.The accounting equation remains in balance.B.Each businesstransaction will have
7、 only two entries.C.Every transaction affectsat least two accounts D.The sum of all debits is always equal to the sum of all credits in each journal entry.【参考答案】 : B9.On the balance sheet, the amount shown for the Allowance forDoubtful Accounts is equal to the( )A.Uncollectible accounts expense for
8、the year B.total of the accounts receivables written-off during the yearC.total estimatedD.sum of all accountsuncollectible accounts as of the end of the year that are past due.【参考答案】 : C10 .Which statement below is not a reason for a corporation to buy back its own stock.A.resale to employees B.bon
9、us to employees C.for supporting the market price of the stockD.to increase the shares outstanding【参考答案】 : D11 .Financial reports are used by( )A.management B.creditors C.investors D.all of the above【参考答案】 : D12 .What is the type of account and normal balance of Allowancefor Doubtful Accounts?A.Cont
10、ra asset, credit B.Asset, debit C.Asset, credit D.Contra asset, debit【参考答案】 : A13 .Debts owed by a business are referred to as( )A.accounts receivables B.equitiesC.owner sequity D.liabilities【参考答案】 : D1.1 If the allowance method of accounting for uncollectible receivables is used, what general ledge
11、r account is credited to write off a customers account as uncollectible?A.Uncollectible Accounts ExpenseB.AccountsReceivable C.Allowance for Doubtful AccountsD.InterestExpense【参考答案】 : B15 .Which of the following financial statements reportsinformation as of a specific date?A.income statement B.state
12、ment of owners equityC.statement ofcash flows D.balance sheet【参考答案】 : D16 .Current liabilities are( )A.due, but not receivable for more than one year B.due, but not payable for more than one year C.due and receivable within one yearD.dueand payable within one year【参考答案】 : D17 .The debt created by a
13、business when it makes a purchase onaccount is referred to as anA.account payable B.account receivable C.asset D.expense payable【参考答案】 : A18 .The percentage analysis of increases and decreases inindividual items in comparative financial statements is called( )A.vertical analysisB.solvency analysis C
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