奧鵬最新[南開(kāi)大學(xué)(本部)]20秋學(xué)期《會(huì)計(jì)專(zhuān)業(yè)英語(yǔ)》在線作業(yè)-1非免費(fèi)答案

1、拿答案：1144766066答案來(lái)源：雅寶題庫(kù)網(wǎng)()-南開(kāi)大學(xué)(本部)20秋學(xué)期(1709、1803、1809、1903、1909、2003、2009 )會(huì)計(jì)專(zhuān)業(yè)英語(yǔ)在線作業(yè)試卷總分：100得分：100第 1 題，In the accounting cycle, the IaSt SteP is ()AN PreParing the financial StatementSB、journalizing and POSting the adjusting entriesC> PreParing a POSt-CIOSing trial balanceD、 journalizing and

2、POSting the CIOSing entries正確答案：第 2 題，When the COrPOratiOn issuing the bonds has the right to repurchase the bonds PriOr to the maturity date for a SPeCifiC price, the bonds are ()A> COnVertibIe bondsB、UnSeCUred bondsC、debenture bondsD CalIabIe bonds 正確答案：第 3 題，F(xiàn)inancial StatementS in WhiCh finan

3、cial data for two Or more COmPanieS are COmbined as a SingIe entity are CalIedA> COnVentiOnaI StatementsBX COnSOIidated StatementsC、audited StatementsD COnStitUtiOnaI StatementS正確答案：第 4 題,CaSh equivalents ()AN are illegal in SOme COmPanyB、WilI be COnVerted to CaSh Withintwo yearsC、D、WilI be COnVe

4、rted to CaSh Within120 daysWilI be COnVerted to CaSh Within 90 days正確答案:答案來(lái)源：雅寶題庫(kù)網(wǎng)()，A bank reconciliation ShOUId be PrePared PeriOdiCalIy because ()A> the depositor* S records and the bank'S records are in agreementB、the bank has not recorded all Of its transactionsC、any differences between

5、the depositor, S records and the bank'S records ShOUId be determined, and any errors made by either Party ShOUld be discovered and COrreCtedD、the bank must make SUre that its records are COrreCt正確答案：第 6 題，The two most COmmOn SPeCiaIiZed fields Of accounting in PraCtiCe are( )A forensic accountin

6、g and financial accountingB、managerial accounting and financial accountingC、managerial accounting and environmental accountingD、financial accounting and tax accounting SyStemS 正確答案：a SUmmary Of the revenues and第 7 題，The financial Statement that PreSentS expenses Of a business for a SPeCifiC PeriOd O

7、f time, SUCh as a month Or year, is CalIed a(n)A income StatementB、income StatementC、PriOr PeriOd StatementD Statement Of owner' S equity 正確答案：第 8 題，All Of the following below are needed for the CaICUIatiOn Of depreciation except ()A COStB、residual VaIUeC> estimated IifeD、book VaIUe 正確答案：第 9

8、題，Cdsh investments made by the OWner to the business are reported On the Statement Of CaSh flows in theA> financing activities SeCtionB、investing actiVitieS SeCtiOnC OPerating actiVitieS SeCtiOnD、SUPP1emental Statement正確答案：答案來(lái)源：雅寶題庫(kù)網(wǎng)(),FOr accounting purposes, the business entity ShOUld be COnSid

9、ered SeParate from its OWnerS if the entity is ()A> a COrPOratiOnBN a PrOPrietOrShiPC、a PartnerShiPD all Of the above正確答案：第 11 題，If Preferred StOCk has dividends in arrears, the Preferred StOCk must be ()AN PartiCiPatingB、CalIabIeCN CUmUIatiVeD、COnVertibIe正確答案：答案來(lái)源：雅寶題庫(kù)網(wǎng)(),The COSt method Of acco

10、unting for stock()A> recognizes dividends as incomeB、is OnIy appropriate as Part Of a COnSOIidatiOnC、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正確答案：第 13 題，The amount Of the OUtSta

11、nding CheCkS is included On the bank reconciliation as a(n) ()A deduction from the balance Per depositor'S recordsB、 addition to the balance Per bank StatementC、deduction from the balance Per bank StatementD、addition to the balance Per depositor,S records 正確答案：第 14 題,Profit is the difference bet

12、weenA> assets and IiabiIitieSB、 the incoming CaSh and OUtgOing CaShC> he assets PUrChaSed With CaSh COntribUted by the OWner and the CaSh SPent to OPerate the bUSineSSD the amounts received from CUStOmerS for goods Or SerViCeS and the amounts Paid forthe inputs USed to PrOVide the goods Or Ser

13、ViCeS正確答案：答案來(lái)源：雅寶題庫(kù)網(wǎng)(),The Iiability for a dividend is recorded On WhiCh Of the following dates?the date Of recordB、the date Of PaymentC、the date Of announcementD、the date Of declaration正確答案:第 16 題，Expenses are recorded When()A> CaSh is Paid for SerViCeS renderedB、 a bill is received in advance O

14、f SerViCeS renderedC SerViCeS are renderedD none Of the above正確答案：第 17 題，Using accrual accounting, expenses are recorded and reported OnIy ( )A> When they are incurred, Whether Or not CaSh is PaidBX When they are incurred and Paid at the Same timeC、if they are Paid before they are incurredD if th

15、ey are Paid after they are incurred正確答案:第 18 題，Stockholders* equity ()A is USUalIy equal to CaSh On handB、 includes Paid-in CaPitaI and IiabiIitieSC> includes retained earnings and Paid-in CaPitaID、is ShOWn On the income Statement 正確答案：第 19 題，Which Of the following groups Of accounts have a norma

16、lA> revenues, Iiabilities, CaPitaIB、 capital, assetsC Iiabilities, expensesD、assets, expenses正確答案：答案來(lái)源：雅寶題庫(kù)網(wǎng)(),ReVenUe ShOUld be recognized When (A> CaSh is receivedB、the SerViCe is PerfOrmedC、the CUStOmer PIaCeS an OrderD the CUStOmer ChargeS an Order正確答案：第 21 題，Accounting P:TOCeSS is identif

17、ying, measuring, recording, COmmUniCating economic information to Permit informed judgments by USerS Of information.A、錯(cuò)誤B、正確正確答案：第 22 題，The increase Side Of all accounts is the normal balance.T、對(duì)F、錯(cuò)debit balance?andand decisions正確答案：第 23 題，If a firm has a QUiCk ratio Of 1, the SUbSeqUent Payment Of

18、an account PayabIe WilI CaUSe the ratio to increaseT、對(duì)F、錯(cuò)正確答案：第 24 題，An income Statement is a SUmlnary Of the revenues and expenses Of a business as Of a SPeCifiC dateT、對(duì)F、錯(cuò)正確答案:F答案來(lái)源：雅寶題庫(kù)網(wǎng)（）,The accrual basis Of accounting requires revenue be recorded When CaSh is received from CUStomersA、錯(cuò)誤B、正確正確答

19、案:F第 26 題，SaIeS DiSCOUntS is a revenue account With a Credit balance.T、對(duì)F、錯(cuò)正確答案：第 27 題，Any difference between the fair marke t values Of the SeCUritieS and their COSt is a realized gain Or IOSSA、錯(cuò)誤B、正確正確答案:F第 28 題，ReVenUe accounts are increased by credits.A、錯(cuò)誤B、正確更多答案下載：雅寶題庫(kù)網(wǎng)（）第 29 題，The matChing CO

20、nCePt requires expenses be recorded in the Same PeriOd that the related revenue is recordedA、錯(cuò)誤B、正確更多答案下載：雅寶題庫(kù)網(wǎng)（）答案來(lái)源：雅寶題庫(kù)網(wǎng)（）,Under the equity method, a StOCk PUrChaSe is recorded at its OriginaI COSt and is not adjusted to fair market VaIUe each accounting PeriOdT、對(duì)F、錯(cuò)更多答案下載：雅寶題庫(kù)網(wǎng)（）第 31 題，A busines

21、s USing the PerPetUaI inventory system, With its detailed SUbSidiary records, does not need to take a PhySiCaI inventory.A、錯(cuò)誤B、正確正確答案:F第 32 題，A COrPOratiOn is a business that is IegalIy SeParate and distinct from its OWnerST、對(duì)F、錯(cuò)正確答案：第 33 題，Paying an account PayabIe increases IiabilitieS and decreas

22、es assets T、對(duì)F、錯(cuò)正確答案：第 34 題，Recognition is the PrOCeSS Of incorporating in the balance Sheet Or income Statement an item that meet the definition Of an element and SatiSfieS the recognition CriteriaA、錯(cuò)誤B、正確正確答案：第 35 題，The declining-balance method is an accelerated depreciation method.T、對(duì)F、錯(cuò)更多答案下載：雅寶

23、題庫(kù)網(wǎng)（）第 36 題，When COmmOn StOCk is issued in exchange for land, the Iand ShOUld be recorded in the accounts at the Par amount Of the StOCk issuedA、錯(cuò)誤B、正確正確答案:F第 37 題，The allowance for doubtful accounts is SimiIar to accumulated depreciation in that the account represents the total Of all accounts writ

24、ten" Off SinCe the beginning yearT、對(duì)F、錯(cuò)正確答案:F第 38 題，InVeStmentS in StOCkS that are expected to be held for the IOng term are IiSted in the StOCkhOlder* S equity SeCtiOn Of the balance SheetT、對(duì)F、錯(cuò)正確答案：第 39 題，A business USing the PerPetUaI inventory system, With its detailed SUbSidiary records, d

25、oes not need to take a PhySiCaI inventory.T、對(duì)F、錯(cuò)正確答案:F第 40 題，LiabiIity accounts are increased by debits.T、對(duì)F、錯(cuò)正確答案:Fdepreciated OVer time.第 41 題，All property, plant, and equipment assets areA.錯(cuò)誤B、正確 正確答案:F第 42 題,Treasury StOCk is IiSted in the StOCkhOlders, equity SeCtiOn On th亡 balance SheetA、錯(cuò)誤B、正確正確答案：第 43 題，F(xiàn)or StrOng internal COntrOI SyStem OVer cash, it is important to have the duties related to CaSh receipts and CaSh Payments divided among different employeesA、錯(cuò)誤B、正確正確答案：第 44 題，Even When a trial balance is in balance, there may be errors in the individual account