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21春学期（1709、1803、1809、1903、1909、2003、2009、2103）《会计专业英语》在线作业
试卷总分:100    得分:100
第1题,A capital expenditure results in a debit to (  )
A、an expense account
B、a capital account
C、a liability account
D、an asset account
正确答案:


第2题,Which of the following is not included in the computation of the quick ratio?
A、inventory
B、marketable securities
C、accounts receivable
D、cash
正确答案:


第3题,The most widely used depreciation method is
A、straight-line
B、sum-of-the-years-digits
C、declining-balance
D、units-of-production
正确答案:


第4题,Which of the following entries records the acquisition of office supplies on account?
A、Office Supplies, debit; Cash, credit
B、Cash, debit; Office Supplies, credit
C、Office Supplies, debit; Accounts Payable, credit
D、Accounts Receivable, debit; Office Supplies, credit
正确答案:


答案来源：（www.）,Deferred revenue is revenue that is
A、earned and the cash has been received
B、earned but the cash has not been received
C、not earned and the cash has not been received
D、not earned but the cash has been received
正确答案:


第6题,Notes may be issued （  ）
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:


第7题,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 days
D、will be converted to cash within 120 days
正确答案:


第8题,Stockholders' equity (  )
A、is usually equal 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9题,One of the main disadvantages of the corporate form is the(   )
A、professional management
B、double taxation of dividends
C、charter
D、corporation must issue stock
正确答案:


答案来源：（www.）,Characteristics of a corporation include (  )
A、shareholders who are mutual agents
B、direct management by the shareholders (owners)
C、its inability to own property
D、shareholders who have limited liability
正确答案:


第11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 equity
正确答案:


答案来源：（www.）,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13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:


第14题,The method of accounting for investments in equity securities in which the investor records its share of periodic net income of the investee is the (  )
A、cost method
B、market method
C、income method
D、equity method
正确答案:


答案来源：（www.）,The two methods of accounting for investments in stock are the cost method and the (  )
A、straight-line method
B、equity method
C、liability method
D、interest method
正确答案:


第16题,The matching concept(   )
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17题,On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （  ）
A、Uncollectible accounts expense for the year
B、total of the accounts receivables written-off during the year
C、total estimated uncollectible accounts as of the end of the year
D、sum of all accounts that are past due.
正确答案:


第18题,The most widely used depreciation method is
A、straight-line
B、sum-of-the-years-digits
C、declining-balance
D、units-of-production
正确答案:


第19题,Which of the following groups are considered to be internal users of accounting information?
A、Employees and customers
B、Customers and vendors
C、Employees and managers
D、Government and banks
正确答案:


答案来源：（www.）,A business paid $7,000 to a creditor in payment of an amount owed. The effect of the transaction on the accounting equation was to
A、increase one asset, decrease another asset
B、decrease an asset, decrease a liability
C、increase an asset, increase a liability
D、increase an asset, increase owner's equity
正确答案:


第21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.
T、对
F、错
正确答案:


第22题,Under the accrual basis for the accounting period concept, revenues are reported in the income statement in the period in which they are earned.
T、对
F、错
更多答案下载：（www.）


第23题,A sale of treasury stock may result in a decrease in paid-in-capital. All decreases should be charged to the Paid-In-Capital from Sale of Treasury account.
T、对
F、错
正确答案:F


第24题,Available-for-sale securities are securities that management expects to sell in the future, but are not actively traded for profit.
A、错误
B、正确
更多答案下载：（www.）


答案来源：（www.）,If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.
T、对
F、错
正确答案:F


第26题,The main reason that the bank statement cash balance and the depositor's cash balance do not initially balance is due to timing differences.
T、对
F、错
正确答案:


第27题,During deflationary periods, the use of the LIFO method of costing inventory will result in a lower amount of current assets than would result from the use of the FIFO method.
T、对
F、错
正确答案:F


第28题,During the closing process, some balance sheet accounts are closed and end the period with a zero balance.
T、对
F、错
正确答案:F


第29题,When old equipment is traded in for a new equipment, the difference between the list price and the trade in allowance is called boot.
A、错误
B、正确
正确答案:


答案来源：（www.）,The maturity value of a note receivable is always the same as its face value.
T、对
F、错
正确答案:F


第31题,The accounting equation can be expressed as Assets - Liabilities = Owner's Equity.
T、对
F、错
正确答案:


第32题,Temporary investments are reported on the balance sheet at cost.
A、错误
B、正确
正确答案:


第33题,The declaration and issuance of a stock dividend does not affect the total amount of a corporation's assets, liabilities, or stockholders' equity.
T、对
F、错
正确答案:


第34题,A large retained earnings account means that there is cash available to pay dividends.
T、对
F、错
正确答案:F


第35题,The normal balance of the accumulated depreciation account is debit.
A、错误
B、正确
正确答案:


第36题,The adjusted trial balance verifies that total debits equals total credits before the adjusting entries are prepared.
T、对
F、错
正确答案:F


第37题,Under the periodic inventory system, the cost of merchandise sold is recorded when sales are made.
T、对
F、错
正确答案:F


第38题,The cost of new equipment is called a revenue expenditure because it will help generate revenues in the future.
A、错误
B、正确
正确答案:


第39题,Every adjusting entry will affect at least one income statement account and one balance sheet account.
T、对
F、错
更多答案下载：（www.）


第40题,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:


第41题,Solvency analysis focuses on the ability of a business to pay its current and noncurrent liabilities.
T、对
F、错
正确答案:


第42题,Under the cash basis for the accounting period concept, revenues and expenses are reported in the income statement in the period in which cash is received or paid.
T、对
F、错
更多答案下载：（www.）


第43题,All property, plant, and equipment assets are depreciated over time.
A、错误
B、正确
正确答案:


第44题,Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.
A、错误
B、正确
更多答案下载：（www.）


第45题,Consuming goods and services in the process of generating revenues results in expenses.
A、错误
B、正确
正确答案:


第46题,The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.
T、对
F、错
正确答案:


第47题,Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.
T、对
F、错
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第48题,An account receivable is typically classified as a revenue.
T、对
F、错
正确答案:F


第49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


答案来源：（www.）,The amortization of a premium on bonds payable decreases bond interest expense.
A、错误
B、正确
更多答案下载：（www.）