(南开大学)20春《会计专业英语》 期末考核 答案
-
资源ID:143888923
资源大小:37.50KB
全文页数:13页
- 资源格式: DOC
下载积分:30金贝
快捷下载
账号登录下载
微信登录下载
微信扫一扫登录
1、金锄头文库是“C2C”交易模式,即卖家上传的文档直接由买家下载,本站只是中间服务平台,本站所有文档下载所得的收益全部归上传人(卖家)所有,作为网络服务商,若您的权利被侵害请及时联系右侧客服;
2、如你看到网页展示的文档有jinchutou.com水印,是因预览和防盗链等技术需要对部份页面进行转换压缩成图而已,我们并不对上传的文档进行任何编辑或修改,文档下载后都不会有jinchutou.com水印标识,下载后原文更清晰;
3、所有的PPT和DOC文档都被视为“模板”,允许上传人保留章节、目录结构的情况下删减部份的内容;下载前须认真查看,确认无误后再购买;
4、文档大部份都是可以预览的,金锄头文库作为内容存储提供商,无法对各卖家所售文档的真实性、完整性、准确性以及专业性等问题提供审核和保证,请慎重购买;
5、文档的总页数、文档格式和文档大小以系统显示为准(内容中显示的页数不一定正确),网站客服只以系统显示的页数、文件格式、文档大小作为仲裁依据;
6、如果您还有什么不清楚的或需要我们协助,可以点击右侧栏的客服。
|
下载须知 | 常见问题汇总
|
(南开大学)20春《会计专业英语》 期末考核 答案
会计专业英语20春期末考核-00001试卷总分:100 得分:100一、单选题 (共 15 道试题,共 30 分)1.Using accrual accounting, expenses are recorded and reported only( )A.when they are incurred, whether or not cash is paidB.when they are incurred and paid at the same timeC.if they are paid before they are incurredD.if they are paid after they are incurred答案:A2.Notes may be issued ( )A.when assets are purchasedB.to creditors to temporarily satisfy an account payable created earlierC.when borrowing moneyD.all of the above答案:D3.A capital expenditure results in a debit to ( )A.an expense accountB.a capital accountC.a liability accountD.an asset account答案:D4.Which of the following should not be considered cash by an accountant?A.coinsB.bank checking accountsC.postage stampsD.Petty cash funds答案:C5.Current liabilities are( )A.due, but not receivable for more than one yearB.due, but not payable for more than one yearC.due and receivable within one yearD.due and payable within one year答案:D6.The excess of issue price over par of common stock is termed a(n) ( )A.discountB.incomeC.deficitD.premium答案:D7.All of the following below are needed for the calculation of depreciation except( )A.costB.residual valueC.estimated lifeD.book value答案:D8.In the accounting cycle, the last step is( )A.preparing the financial statementsB.journalizing and posting the adjusting entriesC.preparing a post-closing trial balanceD.journalizing and posting the closing entries答案:C9.Stockholders equity ( )A.is usually equal to cash on handB.includes paid-in capital and liabilitiesC.includes retained earnings and paid-in capitalD.is shown on the income statement答案:C10.Financial reports are used by( )A.managementB.creditorsC.investorsD.all of the above答案:D11.Which of the following financial statements reports information as of a specific date?A.income statementB.statement of owners equityC.statement of cash flowsD.balance sheet答案:D12.Low Company owns 40% of the voting stock of High Corporation and uses the equity method in recording this investment. High Corporation reported a $10,000 net loss. Low Corporations entry would include a ( )A.Debit to the investment account for $10,000B.Debit to the investment account for $4,000C.Credit to the investment account for $4,000D.Debit to a loss account for $4,000答案:C13.The two methods of accounting for investments in stock are the cost method and the ( )A.straight-line methodB.equity methodC.liability methodD.interest method答案:B14.Expenses are reported on the( )A.income statementB.statement of owners equityC.statement of cash flowsD.balance sheet答案:A15.The cost method of accounting for stock( )A.recognizes dividends as incomeB.is only appropriate as part of a consolidationC.requires the investment be increased by the reported net income of the investeeD.requires the investment be decreased by the reported net income of the investee答案:A二、多选题 (共 10 道试题,共 20 分)16.Current liabilities include( )A.accounts payableB.short-term notes payableC.wages payableD.taxes payableE.bonds payable答案:ABCD17.Which of the following should be considered cash by an accountant?A.coinsB.bank checking accountsC.postage stampsD.Petty cash fundsE.IOU(I owe you)答案:ABD18.Trade Discounts ( )A.reductions from the list priceB.not recognized in the accounting recordsC.customers are billed net of discountsD.gross method vs. net methodE.same as cash discount答案:ABC19.Accrual Basis of Accounting ( )A.revenue reported when earnedB.revenue reported when cash is receivedC.expense reported when incurredD.properly matches revenues and expenses in determining net incomeE.requires adjusting entries at end of period答案:ACDE20.The term "inventory" indicates ( )A.merchandise held for sale in the normal course of businessB.materials in the process of production or held for productionC.suppliesD.fixed assetsE.patents答案:AB21.Accruals fall into two categories, they are ( )A.prepaid expenseB.unearned revenueC.accrued expensesD.accrued revenuesE.deferred revenue答案:CD22.Merchandise inventory at the end of the year is overstated. Which of the following statements correctly states the effect of the error?A.cost of merchandise sold is overstatedB.owners equity is overstatedC.net income is understatedD.gross profit is understatedE.net income is overstated答案:BE23.Notes may be issued ( )A.when fixed assets are purchasedB.to creditors to temporarily satisfy an account payable created earlierC.when available-for-sale securities are soldD.when borrowing moneyE.pay cash dividends答案:ABD24.Current assets include( )A.intangible assetsB.cashC.receivablesD.short-term investmentsE.inventoriesF.property, plant and equipment答案:BCD25.The primary purpose of a stock split include ( )A