南开大学22春学期《会计专业英语》在线作业-1
答案来历：熊猫奥鹏（www.188open.com）管帐专业英语-[南开大学]22春学期（高起本1709、全层次1803-2103）《管帐专业英语》在线作业
试卷总分:100 得分:100
第1题,Thejournalentryacompanyusestorecordtheestimatedaccruedproductwarrantyliabilityis
A、debit Product Warranty Expense; credit Product Warranty Payable
B、debit Product Warranty Payable; credit Cash
C、debit Product Warranty Expense; credit Cash
D、debit Product Warranty Payable; credit Product Warranty Expense
正确答案:
第2题,Ifthetwototalsofatrialbalancearenotequalitcouldbedueto
A、an error in determining the account balances, such as a balance being incorrectly computed
B、recording the same transaction more than once
C、failure to record a transaction
D、recording the same erroneous amount for both the debit and the credit parts of a transaction
正确答案:
第3题,AustinIncmadeaPrepaidRentpaymentof3500onJanuary1stThecompany\'smonthlyrentis700TheamountofPrepaidRentthatwouldappearontheJanuary31balancesheetafteradjustmentis
A、$2,800
B、$700
C、$3,500
D、$1,750
正确答案:
第4题,Theabilityofabusinesstopayitsdebtsastheycomedueandtoearnareasonableamountofincomeisreferredtoas
A、solvency and leverage
B、solvency and profitability
C、solvency and liquidity
D、solvency and equity
正确答案:
答案来历：熊猫奥鹏（www.188open.com）,Theinventorymethodthatassignsthemostrecentcoststocostofgoodsoldis
A、FIFO
B、LIFO
C、average
D、specific identification
正确答案:
第6题,Notesmaybeissued
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,Thefollowingareexamplesofexternalusersofaccountinginformationexcept
A、government
B、customers
C、creditors
D、all of the above
正确答案:
第8题,Theterm"inventory"indicates
A、merchandise held for sale in the normal course of business
B、materials in the process of production or held for production
C、supplies
D、both A and B
正确答案:
第9题,Currentliabilitiesare
A、due, but not receivable for more than one year
B、due, but not payable for more than one year
C、due and receivable within one year
D、due and payable within one year
正确答案:
答案来历：熊猫奥鹏（www.188open.com）,Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificpricethebondsare
A、convertible bonds
B、unsecured bonds
C、debenture bonds
D、callable bonds
正确答案:
第11题,Thebusinessentityconceptmeansthat
A、the owner is part of the business entity
B、an entity is organized according to state or federal statutes
C、an entity is organized according to the rules set by the FASB
D、the entity is an individual economic unit for which data are recorded, analyzed, and reported
正确答案:
答案来历：熊猫奥鹏（www.188open.com）,Themethodofaccountingforinvestmentsinequitysecuritiesinwhichtheinvestorrecordsitsshareofperiodicnetincomeoftheinvesteeisthe
A、cost method
B、market method
C、income method
D、equity method
正确答案:
第13题,Expensesarereportedonthe
A、income statement
B、statement of owner\'s equity
C、statement of cash flows
D、balance sheet
正确答案:
第14题,Thejournalentryacompanyusestorecordtheestimatedaccruedproductwarrantyliabilityis
A、debit Product Warranty Expense; credit Product Warranty Payable
B、debit Product Warranty Payable; credit Cash
C、debit Product Warranty Expense; credit Cash
D、debit Product Warranty Payable; credit Product Warranty Expense
正确答案:
答案来历：熊猫奥鹏（www.188open.com）,Thedebtcreatedbyabusinesswhenitmakesapurcha搜索引擎优化naccountisreferredtoasan
A、account payable
B、account receivable
C、asset
D、expense payable
正确答案:
第16题,Deferredrevenueisrevenuethatis
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17题,MerchandiseinventoryattheendoftheyearisoverstatedWhichofthefollowingstatementscorrectlystatestheeffectoftheerror
A、owner\'s equity is overstated
B、cost of merchandise sold is overstated
C、gross profit is understated
D、net income is understated
正确答案:
第18题,OnthebalancesheettheamountshownfortheAllowanceforDoubtfulAccountsisequaltothe
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19题,Themeasurementbasesexclude
A、Historical cost
B、Current cost
C、Sale price
D、Present value
正确答案:
答案来历：熊猫奥鹏（www.188open.com）,SinkingFundCashwouldbeclassifiedonthebalancesheetas
A、a current asset
B、a fixed asset
C、an intangible asset
D、an investment
正确答案:
第21题,Ifthedebitportionofanadjustingentryistoanassetaccountthenthecreditportionmustbetoaliabilityaccount
A、错误
B、正确
正确答案:
第22题,Forstronginternalcontrolsystemovercashitisimportanttohavethedutiesrelatedtocashreceiptsandcashpaymentsdividedamongdifferentemployees
A、错误
B、正确
正确答案:
第23题,TreasuryStockislistedinthestockholders\'equitysectiononthebalancesheet
A、错误
B、正确
正确答案:
第24题,Bondsaresoldatfacevaluewhenthecontractrateisequaltothemarketrateofinterest
T、对
F、错
正确答案:
答案来历：熊猫奥鹏（www.188open.com）,Whenoldequipmentistradedinforanewequipmentthedifferencebetweenthelistpriceandthetradeinallowanceiscalledboot
A、错误
B、正确
正确答案:
第26题,SalesDiscountsisarevenueaccountwithacreditbalance
T、对
F、错
正确答案:
第27题,Ifthebondholderhastherighttoexchangeabondforsharesofcommonstockthebondiscalledaconvertiblebond
A、错误
B、正确
正确答案:
第28题,Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholder\'sequitysectionofthebalancesheet
A、错误
B、正确
正确答案:
第29题,DuringinflationaryperiodsanadvantageoftheLIFOinventorycostmethodisthatitmatchesmorerecentcostsagainstcurrentrevenues
T、对
F、错
正确答案:
答案来历：熊猫奥鹏（www.188open.com）,Anaccountreceivableisaclaimagainstacustomerarisingfromasaleonaccount
A、错误
B、正确
答案联系QQ:3326650399 微信：cs80188 熊猫奥鹏（www.188open.com）
第31题,ThedifferencebetweenAccountsReceivableanditscontraassetaccountiscallednetrealizablevalue
T、对
F、错
正确答案:
第32题,Adjustingentriesareneededtoensurethattherevenuerecognitionandmatchingprinciplesarefollowed
T、对
F、错
答案联系QQ:3326650399 微信：cs80188 熊猫奥鹏（www.188open.com）
第33题,Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholder\'sequitysectionofthebalancesheet
T、对
F、错
正确答案:
第34题,WhenusingtheFIFOinventorycostingmethodthemostrecentcostsareassignedtothecostofgoodssold
A、错误
B、正确
正确答案:F
第35题,WhenusingtheFIFOinventorycostingmethodthemostrecentcostsareassignedtothecostofgoodssold
T、对
F、错
正确答案:F
第36题,Theeffectofasalesreturnandallowanceisareductioninsalesrevenueandadecreaseincashoraccountsreceivable
A、错误
B、正确
答案联系QQ:3326650399 微信：cs80188 熊猫奥鹏（www.188open.com）
第37题,Primaryusersofaccountinginformationareaccountants
A、错误
B、正确
正确答案:
第38题,Anincomestatementisasummaryoftherevenuesandexpensesofabusinessasofaspecificdate
T、对
F、错
正确答案:
第39题,Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet
A、错误
B、正确
正确答案:
第40题,Beforeastockdividendcanbedeclaredorpaidtheremustbesufficientcash
T、对
F、错
正确答案:F
第41题,Whenastockdividendisdeclareditbecomesaliability
T、对
F、错
正确答案:
第42题,Anaccountreceivableistypicallyclassifiedasarevenue
T、对
F、错
正确答案:F
第43题,Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet
T、对
F、错
正确答案:
第44题,Thestatementofcashflowsconsistsofanoperatingsectionanincomesectionandanequitysection
A、错误
B、正确
正确答案:
第45题,Alargeretainedearningsaccountmeansthatthereiscashavailabletopaydividends
T、对
F、错
正确答案:F
第46题,Liabilitiesthatwillbeduewithinoneyearorlessandthataretobepaidoutofcurrentassetsarecalledcurrentliabilities
T、对
F、错
正确答案:
第47题,Thenormalbalanceoftheaccumulateddepreciationaccountisdebit
A、错误
B、正确
正确答案:
第48题,Underthecashbasisfortheaccountingperiodconceptrevenuesandexpensesarereportedintheincomestatementintheperiodinwhichcashisreceivedorpaid
T、对
F、错
答案联系QQ:3326650399 微信：cs80188 熊猫奥鹏（www.188open.com）
第49题,Revenueaccountsareincreasedbycredits
T、对
F、错
答案联系QQ:3326650399 微信：cs80188 熊猫奥鹏（www.188open.com）
答案来历：熊猫奥鹏（www.188open.com）,Thetwomainsourcesofstockholders\'equityareinvestmentscontributedbystockholdersandnetincomeretainedinthebusiness
T、对
F、错
正确答案:
试卷总分:100 得分:100
第1题,Thejournalentryacompanyusestorecordtheestimatedaccruedproductwarrantyliabilityis
A、debit Product Warranty Expense; credit Product Warranty Payable
B、debit Product Warranty Payable; credit Cash
C、debit Product Warranty Expense; credit Cash
D、debit Product Warranty Payable; credit Product Warranty Expense
正确答案:
第2题,Ifthetwototalsofatrialbalancearenotequalitcouldbedueto
A、an error in determining the account balances, such as a balance being incorrectly computed
B、recording the same transaction more than once
C、failure to record a transaction
D、recording the same erroneous amount for both the debit and the credit parts of a transaction
正确答案:
第3题,AustinIncmadeaPrepaidRentpaymentof3500onJanuary1stThecompany\'smonthlyrentis700TheamountofPrepaidRentthatwouldappearontheJanuary31balancesheetafteradjustmentis
A、$2,800
B、$700
C、$3,500
D、$1,750
正确答案:
第4题,Theabilityofabusinesstopayitsdebtsastheycomedueandtoearnareasonableamountofincomeisreferredtoas
A、solvency and leverage
B、solvency and profitability
C、solvency and liquidity
D、solvency and equity
正确答案:
答案来历：熊猫奥鹏（www.188open.com）,Theinventorymethodthatassignsthemostrecentcoststocostofgoodsoldis
A、FIFO
B、LIFO
C、average
D、specific identification
正确答案:
第6题,Notesmaybeissued
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,Thefollowingareexamplesofexternalusersofaccountinginformationexcept
A、government
B、customers
C、creditors
D、all of the above
正确答案:
第8题,Theterm"inventory"indicates
A、merchandise held for sale in the normal course of business
B、materials in the process of production or held for production
C、supplies
D、both A and B
正确答案:
第9题,Currentliabilitiesare
A、due, but not receivable for more than one year
B、due, but not payable for more than one year
C、due and receivable within one year
D、due and payable within one year
正确答案:
答案来历：熊猫奥鹏（www.188open.com）,Whenthecorporationissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificpricethebondsare
A、convertible bonds
B、unsecured bonds
C、debenture bonds
D、callable bonds
正确答案:
第11题,Thebusinessentityconceptmeansthat
A、the owner is part of the business entity
B、an entity is organized according to state or federal statutes
C、an entity is organized according to the rules set by the FASB
D、the entity is an individual economic unit for which data are recorded, analyzed, and reported
正确答案:
答案来历：熊猫奥鹏（www.188open.com）,Themethodofaccountingforinvestmentsinequitysecuritiesinwhichtheinvestorrecordsitsshareofperiodicnetincomeoftheinvesteeisthe
A、cost method
B、market method
C、income method
D、equity method
正确答案:
第13题,Expensesarereportedonthe
A、income statement
B、statement of owner\'s equity
C、statement of cash flows
D、balance sheet
正确答案:
第14题,Thejournalentryacompanyusestorecordtheestimatedaccruedproductwarrantyliabilityis
A、debit Product Warranty Expense; credit Product Warranty Payable
B、debit Product Warranty Payable; credit Cash
C、debit Product Warranty Expense; credit Cash
D、debit Product Warranty Payable; credit Product Warranty Expense
正确答案:
答案来历：熊猫奥鹏（www.188open.com）,Thedebtcreatedbyabusinesswhenitmakesapurcha搜索引擎优化naccountisreferredtoasan
A、account payable
B、account receivable
C、asset
D、expense payable
正确答案:
第16题,Deferredrevenueisrevenuethatis
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17题,MerchandiseinventoryattheendoftheyearisoverstatedWhichofthefollowingstatementscorrectlystatestheeffectoftheerror
A、owner\'s equity is overstated
B、cost of merchandise sold is overstated
C、gross profit is understated
D、net income is understated
正确答案:
第18题,OnthebalancesheettheamountshownfortheAllowanceforDoubtfulAccountsisequaltothe
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19题,Themeasurementbasesexclude
A、Historical cost
B、Current cost
C、Sale price
D、Present value
正确答案:
答案来历：熊猫奥鹏（www.188open.com）,SinkingFundCashwouldbeclassifiedonthebalancesheetas
A、a current asset
B、a fixed asset
C、an intangible asset
D、an investment
正确答案:
第21题,Ifthedebitportionofanadjustingentryistoanassetaccountthenthecreditportionmustbetoaliabilityaccount
A、错误
B、正确
正确答案:
第22题,Forstronginternalcontrolsystemovercashitisimportanttohavethedutiesrelatedtocashreceiptsandcashpaymentsdividedamongdifferentemployees
A、错误
B、正确
正确答案:
第23题,TreasuryStockislistedinthestockholders\'equitysectiononthebalancesheet
A、错误
B、正确
正确答案:
第24题,Bondsaresoldatfacevaluewhenthecontractrateisequaltothemarketrateofinterest
T、对
F、错
正确答案:
答案来历：熊猫奥鹏（www.188open.com）,Whenoldequipmentistradedinforanewequipmentthedifferencebetweenthelistpriceandthetradeinallowanceiscalledboot
A、错误
B、正确
正确答案:
第26题,SalesDiscountsisarevenueaccountwithacreditbalance
T、对
F、错
正确答案:
第27题,Ifthebondholderhastherighttoexchangeabondforsharesofcommonstockthebondiscalledaconvertiblebond
A、错误
B、正确
正确答案:
第28题,Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholder\'sequitysectionofthebalancesheet
A、错误
B、正确
正确答案:
第29题,DuringinflationaryperiodsanadvantageoftheLIFOinventorycostmethodisthatitmatchesmorerecentcostsagainstcurrentrevenues
T、对
F、错
正确答案:
答案来历：熊猫奥鹏（www.188open.com）,Anaccountreceivableisaclaimagainstacustomerarisingfromasaleonaccount
A、错误
B、正确
答案联系QQ:3326650399 微信：cs80188 熊猫奥鹏（www.188open.com）
第31题,ThedifferencebetweenAccountsReceivableanditscontraassetaccountiscallednetrealizablevalue
T、对
F、错
正确答案:
第32题,Adjustingentriesareneededtoensurethattherevenuerecognitionandmatchingprinciplesarefollowed
T、对
F、错
答案联系QQ:3326650399 微信：cs80188 熊猫奥鹏（www.188open.com）
第33题,Investmentsinstocksthatareexpectedtobeheldforthelongtermarelistedinthestockholder\'sequitysectionofthebalancesheet
T、对
F、错
正确答案:
第34题,WhenusingtheFIFOinventorycostingmethodthemostrecentcostsareassignedtothecostofgoodssold
A、错误
B、正确
正确答案:F
第35题,WhenusingtheFIFOinventorycostingmethodthemostrecentcostsareassignedtothecostofgoodssold
T、对
F、错
正确答案:F
第36题,Theeffectofasalesreturnandallowanceisareductioninsalesrevenueandadecreaseincashoraccountsreceivable
A、错误
B、正确
答案联系QQ:3326650399 微信：cs80188 熊猫奥鹏（www.188open.com）
第37题,Primaryusersofaccountinginformationareaccountants
A、错误
B、正确
正确答案:
第38题,Anincomestatementisasummaryoftherevenuesandexpensesofabusinessasofaspecificdate
T、对
F、错
正确答案:
第39题,Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet
A、错误
B、正确
正确答案:
第40题,Beforeastockdividendcanbedeclaredorpaidtheremustbesufficientcash
T、对
F、错
正确答案:F
第41题,Whenastockdividendisdeclareditbecomesaliability
T、对
F、错
正确答案:
第42题,Anaccountreceivableistypicallyclassifiedasarevenue
T、对
F、错
正确答案:F
第43题,Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet
T、对
F、错
正确答案:
第44题,Thestatementofcashflowsconsistsofanoperatingsectionanincomesectionandanequitysection
A、错误
B、正确
正确答案:
第45题,Alargeretainedearningsaccountmeansthatthereiscashavailabletopaydividends
T、对
F、错
正确答案:F
第46题,Liabilitiesthatwillbeduewithinoneyearorlessandthataretobepaidoutofcurrentassetsarecalledcurrentliabilities
T、对
F、错
正确答案:
第47题,Thenormalbalanceoftheaccumulateddepreciationaccountisdebit
A、错误
B、正确
正确答案:
第48题,Underthecashbasisfortheaccountingperiodconceptrevenuesandexpensesarereportedintheincomestatementintheperiodinwhichcashisreceivedorpaid
T、对
F、错
答案联系QQ:3326650399 微信：cs80188 熊猫奥鹏（www.188open.com）
第49题,Revenueaccountsareincreasedbycredits
T、对
F、错
答案联系QQ:3326650399 微信：cs80188 熊猫奥鹏（www.188open.com）
答案来历：熊猫奥鹏（www.188open.com）,Thetwomainsourcesofstockholders\'equityareinvestmentscontributedbystockholdersandnetincomeretainedinthebusiness
T、对
F、错
正确答案:
