《会计专业英语》19秋期末考核
8页1、会计专业英语19秋期末考核试卷总分:100 得分:100第1题,Which of the items below is not a business organization form?( )A、entrepreneurshipB、proprietorshipC、partnershipD、corporation正确答案:A第2题,Which of the following groups are considered to be internal users of accounting information?A、Employees and customersB、Customers and vendorsC、Employees and managersD、Government and banks正确答案:C第3题,Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?A
2、、net income is understatedB、net income is overstatedC、cost of merchandise sold is understatedD、merchandise inventory reported on the balance sheet is overstated正确答案:A第4题,The inventory method that assigns the most recent costs to cost of good sold isA、FIFOB、LIFOC、averageD、specific identification正确答案:B第5题,The two most common specialized fields of accounting in practice are( )A、forensic accounting and financial accountingB、managerial accounting and financial accountingC、managerial accounting and en
3、vironmental accountingD、financial accounting and tax accounting systems正确答案:B第6题,The interest rate specified in the bond indenture is called the ( )A、discount rateB、contract rateC、market rateD、effective rate正确答案:B第7题,The excess of issue price over par of common stock is termed a(n) ( )A、discountB、incomeC、deficitD、premium正确答案:D第8题,The income statement is prepared from( )A、the adjusted trial balance.B、the income statement columns of the work sheet.C、either the adjusted trial balance or the income
4、statement columns of the work sheet.D、both the adjusted trial balance and the income statement columns of the work sheet.正确答案:C第9题,The price at which a stock can be sold depends upon a number of factors. Which statement below is not one of those factors?( )A、the financial condition, earnings record, and dividend record of the corporationB、investor expectations of the corporations earning powerC、how high the par valueD、general business and economic conditions and prospects正确答案:C第10题,Which of the
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