會計與財務(wù)管理專業(yè)英語知到章節(jié)答案智慧樹2023年哈爾濱商業(yè)大學(xué)

會計與財務(wù)管理專業(yè)英語知到章節(jié)測試答案智慧樹2023年最新哈爾濱商業(yè)大學(xué)緒論單元測試

Basicaccountingaddressesintroductiontotheconceptsandprinciplesoftheaccountingprocess,thetechnicalandproceduralaspectsofpreparingexternalfinancialstatements.(）

參考答案:

對

Theprimaryfunctionoffinancialaccountingistoprovideusefulfinancialinformationtoexternalusersofthebusinessenterprise.(）

參考答案:

對

第一章測試

Accountantsrefertoaneconomiceventasa（）.

參考答案:

transaction

Theprocessofrecordingtransactionshasbecomemoreefficientbecause（）

參考答案:

computersareusedinprocessingbusinessevents

Communicationofeconomiceventsisthepartoftheaccountingprocessthatinvolves（）.

參考答案:

preparingaccountingreports

Whichofthefollowingeventscannotbequantifiedintodollarsandcentsandrecordedasanaccountingtransaction?（）

參考答案:

Theappointmentofanewaccountingfirmtoperformanaudit.

Theuseofcomputersinrecordingbusinessevents（）

參考答案:

hasmadetherecordingprocessmoreefficient

第二章測試

Abuildingisofferedforsaleat$500,000butiscurrentlyassessedat$400,000.Thepurchaserofthebuildingbelievesthebuildingisworth$475,000,butultimatelypurchasesthebuildingfor$450,000.Thepurchaserrecordsthebuildingat（）

參考答案:

$450,000

Iftheassetsofacompanyincreaseby$100,000duringtheyearanditsliabilitiesincreaseby$35,000duringthesameyear,thenthechangeinequityofthecompanyduringtheyearmusthavebeen:（）

參考答案:

anincreaseof$65,000

Netincomewillresultduringatimeperiodwhen:（）

參考答案:

assetsexceedliabilities

Performingservicesonaccountwillhavethefollowingeffectsonthecomponentsofthebasicaccountingequation:（）

參考答案:

increaseassetsandincreaseequity

Whichofthefollowingeventsisnotrecordedintheaccountingrecords?（）

參考答案:

Anemployeeisterminated.

第三章測試

Whichofthefollowingstatementsaboutnormalaccountbalancesisfalse?（）

參考答案:

Thenormalaccountbalanceforarevenueaccountisadebitbalance.

Whatistheimpactofdebitentries?（）

參考答案:

Allofthesearetrue.

Theinitialbookforrecordingalltransactionsisknownas.（）

參考答案:

journal

Theprocessoftransferringinformationfromjournaltotheledgerisknownas.（）

參考答案:

posting

Theprocessofrecordingtransactionsinthejournalistermed.（）

參考答案:

journalizing

第四章測試

Whichstatementbestdescribesprepaidexpenses?()

參考答案:

Amountspaidinadvanceforservicestheentitywillreceiveinthefuture.

IfaccruedsalarieswerenotrecordedonDecember31,howwouldtheaccountbalancesbeaffected?（）

參考答案:

Assetsareoverstated,equitiesareunderstated.

Ontheworksheet,thedebitcolumnofthestatementofprofitorlossandcomprehensiveincomeshowsatotalof$76,300.Thecreditcolumntotalis$82,400.Whatisthenetincomeorloss?（）

參考答案:

Thenetincomeofthisbusinessis$6,100.

PeterAlireceived$5,000forsomeexcavationworktobedonewhentheweatherpermitted.Peterthoughtitwouldbeatleastthreeweeksbeforehecouldstartthejob.Whichstatementbestdescribeshowthetransactionisrecorded?（）

參考答案:

Aliabilityisdebited,andanassetiscredited.

Whichaccountswillappearonthepost-closingtrialbalance.()

參考答案:

Unearnedrevenue,prepaidinsuranceexpense,cash

第五章測試

Thestatementthatshowsnetincomeforaperiodisknownasthestatementofcashflows.()

參考答案:

錯

Thestatementthatshowsnetlossforaperiodisknownasthestatementofprofitorlossandothercomprehensiveincome.()

參考答案:

對

Thestatementofchangesinowners’equitycontainsassets,liabilitiesandcapital.()

參考答案:

錯

Whichitemisanendproductoftheaccountingprocess?（）

參考答案:

Financialstatement.

Whichcomponentsareincludedinacompletesetoffinancialstatements?（）

參考答案:

Statementoffinancialposition;

;Statementofchangesinowners’equity;

;Statementofprofitorlossandothercomprehensiveincomes;

;Statementofcashflows.

第六章測試

Acompanyhas$550,000innetsalesand$193,000ingrossprofit.Thismeansitscostofgoodssoldequals().

參考答案:

$357,000

Acompanypurchased$4,500ofmerchandiseonMay1withtermsof2/10,n/30.OnMay8,itpaidthebalanceowedformerchandise,takinganydiscountitisentitledto.ThecashpaidonMay8is().

參考答案:

$4,165

Foreachstatementbelow,identifywhichstatementappliestotheperiodicinventorysystem.()

參考答案:

Requireaphysicalcountofinventorytodeterminethequantitiesonhand.

;Benormallyusedforrelativelyinexpensivegoods.

Whichofthefollowingstatementistrue?（）

參考答案:

Grossprofit=Salesrevenue?Costofgoodssold.

Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto（）.

參考答案:

costofmerchandise

第七章測試

Cash,notincludingcashequivalents,includes.()

參考答案:

coins,currencies,andcheckingaccounts

Theentrynecessarytoestablishapettycashfundshouldinclude.()

參考答案:

adebittopettycashandacredittocash

Cashisthemostliquidassetandmostsubjecttotheftandfraud.()

參考答案:

對

Afterpreparingabankreconciliation,adjustmentsmustbemadefortheitemsreconcilingthebankbalanceandtheitemsreconcilingthebookbalance.()

參考答案:

錯

Abankreconciliationexplainsanydifferencesbetweenthebalanceofacheckingaccountinthedepositor’srecordsandthebalancereportedinthebankstatement.()

參考答案:

對

第八章測試

Whenacustomerpurchasesmerchandiseinventoryfromabusinessorganization,hemaybegivenadiscount,whichisdesignedtoinducepromptpayment.Suchadiscountiscalledthe.()

參考答案:

cashdiscount

Accountsreceivableinformationforspecificcustomersbecauseitreveals.()

參考答案:

alloftheabove

Companiesusetwomethodstoaccountforuncollectibleaccounts:thedirectwrite-offmethodandtheallowancemethod.()

參考答案:

對

Undertheallowancemethodofaccountingforuncollectibleaccountsreceivable,noattemptismadetoestimatethebaddebtexpense.()

參考答案:

錯

Acompanyhassalesof$350,000,andestimatesthat0.7%ofitssalesareuncollectible.Theestimatedamountofbaddebtexpenseis$2,450.()

參考答案:

對

第九章測試

Goodsintransitareincludedinapurchaser’sinventory.()

參考答案:

whenthepurchaserisresponsibleforpayingfreightcharges

Physicalcountsofinventory.()

參考答案:

arenecessarytomeasureandadjustforinventoryshrinkage

Incidentalcostsoftenaddedtothecostsofinventoryincludeimportduties,freight,storage,andinsurance.()

參考答案:

對

Thecostflowassumptionadoptedmustbeconsistentwiththephysicalmovementofthegoods.()

參考答案:

錯

Anadvantageoftheweightedaverageinventorymethodisthatittendstosmoothouttheerraticchangesincosts.()

參考答案:

對

第十章測試

Theestimateofamounttoberecoveredattheendofanasset’susefullifeis.()

參考答案:

salvagevalue

WhichofthefollowingisNOTacharacteristicoffixedasset?()

參考答案:

Theassetcannotchangethephysicalsubstance.

Depreciationisaprocessofdeterminingthevalueofassets.()

參考答案:

錯

Anincreaseinrepairandmaintenancecostsandadecreaseinrevenue-producingabilityinthelateryearsofanasset’susefullifesuggestthatacceleratedmethodscanbettermatchrevenuesandexpenses.()

參考答案:

對

Thechoiceofdepreciationmethodsrequiresthatthedepreciationmethodusedreflectsthepatterninwhichtheasset’sfutureeconomicbenefitsareexpectedtobeconsumedbytheentity.()

參考答案:

對

第十一章測試

Grantedbythegovernment,conveyingtheexclusiverighttouseaproductorprocessforaperiodofcertainyearsis.()

參考答案:

patent

Ifpurchasedexternally,intangibleassetsshouldbeinitiallyrecordedattheir.()

參考答案:

historicalcost

Themethodofamortizationshouldreflectthepatterninwhichtheeconomicbenefitsoftheintangibleassetsareconsumedorotherwiseusedup.()

參考答案:

對

Intangibleassetswithalimitedusefullifesuchaspatentsareusuallyconvertedtoexpensesoveranumberofaccountingperiods.()

參考答案:

對

Goodwillistheamountbywhichthepurchasepriceexceedsthefairvalueofthenetassets.()

參考答案:

對

第十二章測試

Amountsowedtoothersforgoods,suppliesandservicespurchasedonaccountare（）。

參考答案:

accountspayable

Thedifferenceofbetweenabond’sparvalueanditslowerissuepriceoccurswhenthecontractrateislessthanthemarketrate.（）

參考答案:

discountonbondspayable

Liabilitiesareprobablefuturesacrificesofeconomicbenefitsarisingfrompresentobligationsofaparticularentitytotransferassetsorprovideservicestootherentitiesinthefutureasaresultofpasttransactionsorevents.()

參考答案:

對

Investorswillbewillingtopaymorethantheparvalueforbondswhenthemarketrateofinterestishigherthanthecontractrateofinterest.()

參考答案:

錯

Accountspayableareamountsowedtoothersforgoods,suppliesandservicespurchasedonaccount.()

參考答案:

對

第十三章測試

WhichisNOTacharacteristicofpartnerships?（）

參考答案:

Limitedliability.

Whichisthedisadvantageofcorporations?（）

參考答案:

Governmentregulations.

Theworthofashareofstockscanbemeasuredatitsparvalue.()

參考答案:

錯

Whenastockisissuedatapricethatislessthanitsparvalue,thestockhasbeensoldatapremium.()

參考答案:

錯

Preferredstocksaresuperiortocommonstockswithrespecttocorporations’assets,profitdistribution,etc.()

參考答案:

對

第十四章測試

Whichofthefollowingindicatorscanreflectthefullfinancialresultsofafirm?（）

參考答案:

Totalprofit.

Whichoftheoptionsisthemostimportantfactoraffectingthepriceoftheproducts?（）

參考答案:

Productcost.

Revenuescanleadtoanincreaseintheowners’equity,andtherefore,theincreaseintheowners’equityshouldberecognizedastheincomeofafirm.()

參考答案:

錯

Theuseofthepercentagemethodofcompletioninlabortransactionsmustbemadeonlyiftheresultsoftheprovisionoflaborservicescanbereliablyestimated.()

參考答案:

對

Officeexpensescanberecognizedimmediately.()

參考答案:

錯

第十五章測試

Howisaprepaymentclassifiedinthestatementoffinancialposition?（）

參考答案:

Currentassets.

WhichofthefollowingitemsdoesNOTbelongtolong-termdebts?（）

參考答案:

Thedeferredincometax

Inthefollowingoptions,shouldbeaccountedasnon-operatingexpenses.（）

參考答案:

damages

Inthestatementofprofitorlossandothercomprehensiveincomes,theupperpartreflectstheoperatingactivities,thelowerpartreflectsthenon-businessactivities,andthecut-offpointistheprofitfortheyear.()

參考答案:

對

Theoperatingprofitisanenterprise’sbusinessincomeandthedifferencebetweentheoperatingcostsandtaxes.Itincludesboththeprofitonsalesandotherbusinessprofits,andisbasedonthesumofthetwominusthemanagementexpensesandfinancialexpenses.()

參考答案:

對

第十六章測試

Whenweusetheindirectmethodtopreparethestatementofcashflows,theamortizationofgoodwillshouldbepresentedasa(n).（）

參考答案:

additiontonetincome

Themaininformationforpreparingthestatementofcashflowscomesfrom.（）

參考答案:

alloftheabove

InChina,thecashreceiptsfrominterestanddividendsbelongto.（）

參考答案:

cashflowsfrominvestingactivities

Themannerofpresentationofcashflowsamongoperating,investingandfinancingactivitiesdependsonthenatureoftheentity.()

參考答案:

錯

Operatingcashflowsandinvestmentflowscanberelatedtomatchingcashrecoveryfromoperationstoinvestment.()

參考答案:

對

第十七章測試

Makingfinancialdecisionsisanintegralpartofallformsandsizesofbusinessorganizationsfromsmallprivately-heldfirmstolargepublicly-tradedcorporations.（）

參考答案:

對

Themaincontentsoffinancialmanagementinclude（）

參考答案:

profitdistribution.

;workingcapital

;themanagementofinvestment,

;financing,

Investmentmeansthebehavioroffinancingmoneybyanenterpriseaccordingtotheneedsofacertainproject.（）

參考答案:

錯

Corporateinvestorscanbeabsorbedthrough（）

參考答案:

increasingcapitalwithretainedearnings

;issuingstocks

;directinvestment

Workingcapitalmanagementisthemanagementofand.()

參考答案:

currentassets；currentliabilities

第十八章測試

Thepresentvalueistheexactoppositeofthefuturevalue.()

參考答案:

對

Indeterminingthepresentvalue,wewillusetheformula()

參考答案:

PV=FV(/,,)

Indeterminingthepresentvalueofannuity,wewillusetheformula()

參考答案:

PVA=A(P/A,,)

Indeterminingthefuturevalueofannuity,wewillusetheformula()

參考答案:

FVA=A(/A,,)

Itisimportantthatwedevelopthemathematicaltoolsforthetimevalueofmoneyasthefirststeptowardmakingcapitalallocationdecisions.()

參考答案:

對

第十九章測試

()isarateatwhichinterestispaidbyaborrower(debtor)fortheuseofmoneythatheorsheborrowedfromalender(creditor).

參考答案:

interestrate

Becauseitdoesnotincludetheeffectofcompounding,theAPRquoteistypicallymorethantheactualamountofinterestthatyouwillearn.()

參考答案:

錯

Interest-ratetargetisavitaltoolofmonetarypolicy,andistakenintoaccountwhendealingwithvariableslikeinvestment,inflationandunemployment.()

參考答案:

對

Theinterestrateisoftenstatedasaneffectiveannualrate(EAR),whichindicatesthetotalamountofinterestthatwillbeearned()

參考答案:

attheendofoneyear.

Banksalsoquoteinterestratesintermsofanannualpercentagerate(APR),whichindicatestheamountofsimpleinterestearnedinoneyear,thatis,theamountofinterestearnedwiththeeffectofcompounding.()

參考答案:

錯

第二十章測試

Generally,riskisdefinedasuncertaintyaboutreturnsderivedfrominvestinginafinancialasset.()

參考答案:

對

Tobespecificaboutthedefinitionofrisk,weusestatisticalmeasures()

參考答案:

對

Awiderrangeofpossiblerealizedreturnsmeansthatastockisnotriskier.()

參考答案:

錯

Theriskofasingleinvestment(suchasastock)isdefinedas,().

參考答案:

thevariance.

Foragivenstandarddeviation,investorspreferhigherexpectedreturns,while,foragivenexpectedreturn,investorspreferlowerstandarddeviation.()

參考答案:

對

第二十一章測試

Thedebtratioisacompany’slong-termdebtsdividedbyitsnetassets.()

參考答案:

對

Quickassetsofanenterprisegenerallyrefertothecurrentassetsminusunstableinventoriesandprepaidexpenses.()

參考答案:

對

EPSisanimportantindicatorforinvestorstoanalyzetheprofitabilityofenterprises.IfthereisasignificantdeclineinEPSinaperiodcomparedwiththepreviousperiod,itmeansadeclineintheprofitabilityofenterprises.()

參考答案:

對

Duetodifferentincomecalculationstandards,thecalculationmethodsofthereturnontotalassetsarealsodifferent.()

參考答案:

對

Themainfunctionoftheasset-liabilityratioindexistorevealtheliquidityofallassetsofanenterprise.()

參考答案:

錯

第二十二章測試

51Municipalbondsareissuedbycorporationsandlocalgovernments.()

參考答案:

錯

Thefacevalueofabonddoesnotalwayscorrespondtotheactualmoneyraisedbecauseofunderwritingfeesandthepossibilitythatthebondmightnotactuallysellforitsfacevaluewhenitisofferedforsaleinitially.()

參考答案:

對

Corporatebondsaresecuritiesissuedbycorporations.Theyaccountforasignificantamountofinvestedcapital.()

參考答案:

對

Acashdiscountallowsareductioninpriceifthepaymentismadewithinaspecifiedtimeperiod.()

參考答案:

對

Inprovidingloansandotherservices,abankmayrequirethatbusinesscustomerseitherpayafeefortheserviceormaintaintheminimumaverageaccountbalance.()

參考答案:

對

第二十三章測試

Cashflowsfromdebtandequityfinancingtransactionsareakindof（）

參考答案:

financingactivity

Whichofthefollowingstatementsaboutthecharacteristicsofdebtandequityistrue?()

參考答案:

Bothoftheminvolveaclaimontheissuers’income.

;Bothofthemcanbelong-termfinancialinstruments.

;Bothofthemenableacorporationtoraisefunds.

;Alloftheabove.

whichcorporatestrategyESOPisoftenusedas?()

參考答案:

Financingstrategy.

Whichisthebenefitofequityfinancing?()

參考答案:

Thereisnoobligationtorepaythemoney.

Theequityriskderivedfromafirm’scapitalstructurepolicyiscalled()

參考答案:

businessrisk

第二十四章測試

Capitalbudgetingistheprocessofevaluatingandselectingshort-terminvestmentsconsistentwithafirm’sgoalofownerwealthmaximization.()

參考答案:

錯

Sunkcostsandfinancialcostsarebothirrelevantforprojectvaluation.()

參考答案:

錯

Depreciationisincorporatedincashflowsbecauseit.（）

參考答案:

isunavoidablecost

Whichofthefollowingisarelevantcostincapitalbudgeting?（）

參考答案:

Opportunitycost.

;Allocatedoverheads.

Whenconsideringacapitalbudgetingproject,theinvestorshouldconsider.（）

參考答案:

thetimingoftheproject’scashflows

;theriskoftheproject’scashflows

;thesizeoftheproject’scashflows

第二十五章測試

OneadvantageofthePPmethodisthatitprovidesaroughmeasureofaproject’sliquidityandrisk.()

參考答案:

對

TheNPVmethodwillacceptaproject,iftheNPVisgreaterthanzero.()

參考答案:

對

Asthecostofcapitalincreases,.（）

參考答案:

fewerprojectsareaccepted

TheNPVofaprojectdependsupon.（）

參考答案:

themanager’stastesandpreferences

;theproject’scashflowsandopportunitycostofcapital

Thefollowingaremeasuresusedbyfirmswhenmakingcapitalbudgetingdecisionsinclude（）.

參考答案:

IRR

;PP;NPV

第二十六章測試

Workingcapital,sometimescalledgrossworkingcapital,simplyreferstocurrentassetsusedinbusinessoperations.()

參考答案:

對

Cashandnear-cashassetsareusefulfortakingadvantageoffavorablebusinessopportunitiessuchasspecialoffersfromsuppliersorthechancetoacquireanotherfirm.()

參考答案:

對

Whichoneofthefollowingwilldecreasetheoperatingcycle?（）

參考答案:

Decreasingtheinventoryturnoverrate.

Whichofthefollowingdoesdeterminetheamountofcreditofferedbyasupplier?（）

參考答案:

Theeasewithwhichthebuyercangoelsewhere.

;Thecredittermsthatthesupplierobtainsfromitsownsuppliers.

;Thesupplier’stotalriskexposure.

Whichofthefollowingstatementsconce