[南开大学（本部）]20秋学期《会计专业英语》在线作业拿答案加微信：1144766066-1

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答案来源：雅宝题库交流网（www.ybaotk.com）-[南开大学（本部）]20秋学期（1109、1803、1809、1903、1909、2003、2009 ）《会计专业英语》在线作业拿答案加微信：1144766066
试卷总分 拿答案加微信:100    得分 拿答案加微信:100
第1题,In the accounting cycle, the last step is(  )
A、preparing the financial statements
B、journalizing and posting the adjusting entries
C、preparing a post-closing trial balance
D、journalizing and posting the closing entries
正确答案:


第2题,When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are (   )
A、convertible bonds
B、unsecured bonds
C、debenture bonds
D、callable bonds
正确答案:


第3题,Financial statements in which financial data for two or more companies are combined as a single entity are called
A、conventional statements
B、consolidated statements
C、audited statements
D、constitutional statements
正确答案:


第4题,Cash e uivalents（  ）
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:


答案来源：雅宝题库交流网（www.ybaotk.com）,A bank reconciliation should be prepared periodically because (  )
A、the depositor's records and the bank's records are in agreement
B、the bank has not recorded all of its transactions
C、any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be discovered and corrected
D、the bank must make sure that its records are correct
正确答案:


第 题,The two most common specialized fields of accounting in practice are(  )
A、forensic accounting and financial accounting
B、managerial accounting and financial accounting
C、managerial accounting and environmental accounting
D、financial accounting and tax accounting systems
正确答案:


第1题,The 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 statement
B、income statement
C、prior period statement
D、statement of owner's e uity
正确答案:


第8题,All of the following below are needed for the calculation of depreciation except（  ）
A、cost
B、residual value
C、estimated life
D、book value
正确答案:


第9题,Cash investments made by the owner to the business are reported on the statement of cash flows in the
A、financing activities section
B、investing activities section
C、operating activities section
D、supplemental statement
正确答案:


答案来源：雅宝题库交流网（www.ybaotk.com）,For accounting purposes, the business entity should be considered separate from its owners if the entity is（  ）
A、a corporation
B、a proprietorship
C、a partnership
D、all of the above
正确答案:


第11题,If preferred stock has dividends in arrears, the preferred stock must be (  )
A、participating
B、callable
C、cumulative
D、convertible
正确答案:


答案来源：雅宝题库交流网（www.ybaotk.com）,The cost method of accounting for stock(  )
A、recognizes dividends as income
B、is only appropriate as part of a consolidation
C、re uires the investment be increased by the reported net income of the investee
D、re uires the investment be decreased by the reported net income of the investee
正确答案:


第13题,The amount of the outstanding checks is included on the bank reconciliation as a(n) (  )
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14题,Profit is the difference between
A、assets and liabilities
B、the incoming cash and outgoing cash
C、he assets purchased with cash contributed by the owner and the cash spent to operate the business
D、the amounts received from customers for goods or services and the amounts paid for
the inputs used to provide the goods or services
正确答案:


答案来源：雅宝题库交流网（www.ybaotk.com）,The liability for a dividend is recorded on which of the following dates?
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1 题,Expenses are recorded when(   )
A、cash is paid for services rendered
B、a bill is received in advance of services rendered
C、services are rendered
D、none of the above
正确答案:


第11题,Using accrual accounting, expenses are recorded and reported only（   ）
A、when they are incurred, whether or not cash is paid
B、when they are incurred and paid at the same time
C、if they are paid before they are incurred
D、if they are paid after they are incurred
正确答案:


第18题,Stockholders' e uity （  ）
A、is usually e ual to cash on hand
B、includes paid-in capital and liabilities
C、includes retained earnings and paid-in capital
D、is shown on the income statement
正确答案:


第19题,Which of the following groups of accounts have a normal debit balance?
A、revenues, liabilities, capital
B、capital, assets
C、liabilities, expenses
D、assets, expenses
正确答案:


答案来源：雅宝题库交流网（www.ybaotk.com）,Revenue should be recognized when（  ）
A、cash is received
B、the service is performed
C、the customer places an order
D、the customer charges an order
正确答案:


第21题,Accounting Process is identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of information.
A、错误
B、正确
正确答案:


第22题,The increase side of all accounts is the normal balance.
T、对
F、错
正确答案:


第23题,If a firm has a  uick ratio of 1, the subse uent payment of an account payable will cause the ratio to increase.
T、对
F、错
正确答案:


第24题,An income statement is a summary of the revenues and expenses of a business as of a specific date.
T、对
F、错
正确答案:F


答案来源：雅宝题库交流网（www.ybaotk.com）,The accrual basis of accounting re uires revenue be recorded when cash is received from customers.
A、错误
B、正确
正确答案:F


第2 题,Sales Discounts is a revenue account with a credit balance.
T、对
F、错
正确答案:


第21题,Any difference between the fair market values of the securities and their cost is a realized gain or loss.
A、错误
B、正确
正确答案:F


第28题,Revenue accounts are increased by credits.
A、错误
B、正确
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第29题,The matching concept re uires expenses be recorded in the same period that the related revenue is recorded.
A、错误
B、正确
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答案来源：雅宝题库交流网（www.ybaotk.com）,Under the e uity method, a stock purchase is recorded at its original cost and is not adjusted to fair market value each accounting period.
T、对
F、错
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第31题,A business using the perpetual inventory system, with its detailed subsidiary records, does not need to take a physical inventory.
A、错误
B、正确
正确答案:F


第32题,A corporation is a business that is legally separate and distinct from its owners.
T、对
F、错
正确答案:


第33题,Paying an account payable increases liabilities and decreases assets
T、对
F、错
正确答案:


第34题,Recognition is the process of incorporating in the balance sheet or income statement an item that meet the definition of an element and satisfies the recognition criteria.
A、错误
B、正确
正确答案:


第35题,The declining-balance method is an accelerated depreciation method.
T、对
F、错
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第3 题,When common stock is issued in exchange for land, the land should be recorded in the accounts at the par amount of the stock issued.
A、错误
B、正确
正确答案:F


第31题,The allowance for doubtful accounts is similar to accumulated depreciation in that the account represents the total of all accounts written-off since the beginning year.
T、对
F、错
正确答案:F


第38题,Investments in stocks that are expected to be held for the long term are listed in the stockholder's e uity section of the balance sheet.
T、对
F、错
正确答案:


第39题,A business using the perpetual inventory system, with its detailed subsidiary records, does not need to take a physical inventory.
T、对
F、错
正确答案:F


第40题,Liability accounts are increased by debits.
T、对
F、错
正确答案:F


第41题,All property, plant, and e uipment assets are depreciated over time.
A、错误
B、正确
正确答案:F


第42题,Treasury Stock is listed in the stockholders' e uity section on the balance sheet.
A、错误
B、正确
正确答案:


第43题,For strong internal control system over cash, it is important to have the duties related to cash receipts and cash payments divided among different employees.
A、错误
B、正确
正确答案:


第44题,Even when a trial balance is in balance, there may be errors in the individual accounts.
T、对
F、错
正确答案:


第45题,The declaration and issuance of a stock dividend does not affect the total amount of a corporation's assets, liabilities, or stockholders' e uity.
A、错误
B、正确
正确答案:


第4 题,The book value of a fixed asset reported on the balance sheet represents its market value on that date.
T、对
F、错
正确答案:F


第41题,Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.
T、对
F、错
正确答案:


第48题,The role of accounting is to provide many different users with financial information to make economic decisions.
T、对
F、错
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第49题,The declaration of a stock dividend decreases a corporation's stockholders' e uity and increases its liabilities.
T、对
F、错
正确答案:


答案来源：雅宝题库交流网（www.ybaotk.com）,Solvency analysis focuses on the ability of a business to pay its current and noncurrent liabilities.
A、错误
B、正确
正确答案: