奥鹏南开大学22春学期《会计专业英语》在线作业答案

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答案来源：雅宝题库QV同步1144766066网（www.ybaotk.com）会计专业英语-[奥鹏南开大学]22春学期（高起本1709、全层次1803-2103）《会计专业英语》在线作业答案
试卷总分:100    得分:100
第1题,Iftitletomerchandisepurchasespassestothebuyerwhenthegoodsareshippedfromthesellerthetermsare
A、n/30
B、FOB shipping point
C、FOB destination
D、consigned
正确答案:


第2题,Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificpricethebondsare
A、convertible bonds
B、unsecured bonds
C、debenture bonds
D、callable bonds
正确答案:


第3题,Theliabilityforadividendisrecordedonwhichofthefollowingdates
A、the date of record
B、the date of payment
C、the date of announcement
D、the date of declaration
正确答案:


第4题,Notesmaybeissued
A、when assets are purchased
B、to creditor's to temporarily satisfy an account payable created earlier
C、when borrowing money
D、all of the above
正确答案:


答案来源：雅宝题库QV同步1144766066网（www.ybaotk.com）,Thematchingconcept
A、addresses the relationship between the journal and the balance sheet
B、determines whether the normal balance of an account is a debit or credit
C、requires that the dollar amount of debits equal the dollar amount of credits on a trial balance
D、determines that expenses related to revenue be reported at the same time the revenue is reported
正确答案:


第6题,MerchandiseinventoryattheendoftheyearwasunderstatedWhichofthefollowingstatementscorrectlystatestheeffectoftheerror
A、net income is understated
B、net income is overstated
C、cost of merchandise sold is understated
D、merchandise inventory reported on the balance sheet is overstated
正确答案:


第7题,Cashequivalents
A、are illegal in some company
B、will be converted to cash within two years
C、will be converted to cash within 90 days
D、will be converted to cash within 120 days
正确答案:


第8题,Theinterestratespecifiedinthebondindentureiscalledthe
A、discount rate
B、contract rate
C、market rate
D、effective rate
正确答案:


第9题,Theterm"inventory"indicates
A、merchandise held for sale in the normal course of business
B、materials in the process of production or held for production
C、supplies
D、both A and B
正确答案:


答案来源：雅宝题库QV同步1144766066网（www.ybaotk.com）,Theamountoftheoutstandingchecksisincludedonthebankreconciliationasan
A、deduction from the balance per depositor's records
B、addition to the balance per bank statement
C、deduction from the balance per bank statement
D、addition to the balance per depositor's records
正确答案:


第11题,Thejournalentryacompanyusestorecordtheestimatedaccruedproductwarrantyliabilityis
A、debit Product Warranty Expense; credit Product Warranty Payable
B、debit Product Warranty Payable; credit Cash
C、debit Product Warranty Expense; credit Cash
D、debit Product Warranty Payable; credit Product Warranty Expense
正确答案:


答案来源：雅宝题库QV同步1144766066网（www.ybaotk.com）,Revenuesarereportedwhen
A、a contract is signed
B、a contract is signed
C、work is begun on the job
D、work is completed on the job
正确答案:


第13题,Thetwomethodsofaccountingforinvestmentsinstockarethecostmethodandthe
A、straight-line method
B、equity method
C、liability method
D、interest method
正确答案:


第14题,Thecostofaproductwarrantyshouldbeincludedasanexpenseinthe
A、period the cash is collected for a product sold on account
B、future period when the cost of repairing the product is paid
C、period of the sale of the product
D、future period when the product is repaired or replaced
正确答案:


答案来源：雅宝题库QV同步1144766066网（www.ybaotk.com）,LowCompanyowns40%ofthevotingstockofHighCorporationandusestheequitymethodinrecordingthisinvestmentHighCorporationreporteda10000netlossLowCorporation'sentrywouldincludea
A、Debit to the investment account for $10,000
B、Debit to the investment account for $4,000
C、Credit to the investment account for $4,000
D、Debit to a loss account for $4,000
正确答案:


第16题,Allofthefollowingoccurwithadoubleentryaccountingsystemexcept
A、The accounting equation remains in balance.
B、Each business transaction will have only two entries.
C、Every transaction affects at least two accounts
D、The sum of all debits is always equal to the sum of all credits in each journal entry.
正确答案:


第17题,Currentliabilitiesare
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 year
D、due and payable within one year
正确答案:


第18题,Currentliabilitiesare
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 year
D、due and payable within one year
正确答案:


第19题,Theamountoftheoutstandingchecksisincludedonthebankreconciliationasan
A、deduction from the balance per depositor's records
B、addition to the balance per bank statement
C、deduction from the balance per bank statement
D、addition to the balance per depositor's records
正确答案:


答案来源：雅宝题库QV同步1144766066网（www.ybaotk.com）,Theinterestratespecifiedinthebondindentureiscalledthe
A、discount rate
B、contract rate
C、market rate
D、effective rate
正确答案:


第21题,Ifendinginventoryfortheyearisunderstatednetincomefortheyearisoverstated
A、错误
B、正确
正确答案:


第22题,DuringinflationaryperiodstheuseoftheLIFOmethodofcostinginventorywillresultinagreateramountofnetincomethanwouldresultfromtheuseoftheFIFOmethod
T、对
F、错
正确答案:


第23题,Bondsaresoldatfacevaluewhenthecontractrateisequaltothemarketrateofinterest
T、对
F、错
正确答案:


第24题,Horizontalanalysisisusedtocomparethefinancialstatementsofthesamecompanyfordifferentperiods
A、错误
B、正确
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答案来源：雅宝题库QV同步1144766066网（www.ybaotk.com）,Allpropertyplantandequipmentassetsaredepreciatedovertime
T、对
F、错
正确答案:F


第26题,Abusinessusingtheperpetualinventorysystemwithitsdetailedsubsidiaryrecordsdoesnotneedtotakeaphysicalinventory
T、对
F、错
正确答案:F


第27题,Revenueisearnedonlywhenmoneyisreceived
A、错误
B、正确
正确答案:F


第28题,Thedecliningbalancemethodisanaccelerateddepreciationmethod
T、对
F、错
正确答案:


第29题,Everyadjustingentrywillaffectatleastoneincomestatementaccountandonebalancesheetaccount
T、对
F、错
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答案来源：雅宝题库QV同步1144766066网（www.ybaotk.com）,Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholder'sequitysectionofthebalancesheet
A、错误
B、正确
正确答案:


第31题,Dividendsinarrearsareliabilitiesofthecorporation
T、对
F、错
正确答案:


第32题,Undertheperpetualinventorysystemwhenasaleismadeboththesaleandcostofmerchandisesoldarerecorded
T、对
F、错
正确答案:


第33题,Accountingisaservicethatprovidesmanydifferentuserswithfinancialinformationtomakeeconomicdecisions
A、错误
B、正确
正确答案:


第34题,Thepricesofbondsarequotedasapercentageofthebonds'marketvalue
T、对
F、错
正确答案:


第35题,DuringdeflationaryperiodstheuseoftheLIFOmethodofcostinginventorywillresultinaloweramountofcurrentassetsthanwouldresultfromtheuseoftheFIFOmethod
T、对
F、错
正确答案:


第36题,Managerialaccountingisprimarilyconcernedwiththerecordingandreportingofeconomicdataandactivitiesofanentityforusebyownerscreditorsgovernmentalagenciesandthepublic
T、对
F、错
正确答案:


第37题,AccountingProcessisidentifyingmeasuringrecordingandcommunicatingeconomicinformationtopermitinformedjudgmentsanddecisionsbyusersofinformation
A、错误
B、正确
正确答案:


第38题,Revenueaccountsareincreasedbycredits
A、错误
B、正确
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第39题,Thebookvalueofafixedassetreportedonthebalancesheetrepresentsitsmarketvalueonthatdate
T、对
F、错
正确答案:F


第40题,Thepricesofbondsarequotedasapercentageofthebonds'marketvalue
A、错误
B、正确
正确答案:


第41题,Therelationshipofeachassetitemasapercentoftotalassetsisanexampleofverticalanalysis
T、对
F、错
正确答案:


第42题,Whenastockdividendisdeclareditbecomesaliability
A、错误
B、正确
正确答案:


第43题,Cashequivalentsareshortterminvestmentsthatwillbeconvertedtocashwithin120days
T、对
F、错
正确答案:


第44题,ThedifferencebetweenAccountsReceivableanditscontraassetaccountiscallednetrealizablevalue
T、对
F、错
正确答案:


第45题,Iftheliabilitiesowedbyabusinesstotal500000thentheassetsalsototal500000
T、对
F、错
正确答案:F


第46题,Availableforsalesecuritiesaresecuritiesthatmanagementexpectstosellinthefuturebutarenotactivelytradedforprofit
A、错误
B、正确
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第47题,Amortizationistheallocationprocessofwritingoffbondpremiumsanddiscountstointerestexpenseoverthelifeofthebondissue
T、对
F、错
更多答案下载：雅宝题库QV同步1144766066网（www.ybaotk.com）


第48题,Consuminggoodsandservicesintheprocessofgeneratingrevenuesresultsinexpenses
A、错误
B、正确
正确答案:


第49题,Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholder'sequitysectionofthebalancesheet
T、对
F、错
正确答案:


答案来源：雅宝题库QV同步1144766066网（www.ybaotk.com）,Managerialaccountingisprimarilyconcernedwiththerecordingandreportingofeconomicdataandactivitiesofanentityforusebyownerscreditorsgovernmentalagenciesandthepublic
A、错误
B、正确
正确答案: