【奥鹏】南开《会计专业英语》
15页1、会计专业英语20春期末考核-00001温馨提示:请认真核对好题目内容后再进行下载试卷总分:100 得分:70一、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 ab
2、ove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
3、 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 ha
4、ndB.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 record
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