-
【奥鹏】
-[
南开大学
]
《会计专业英语》
19
秋期末考核<
/p>
试卷总分
:100
得分
:100
第
1
题
,Which of the items
below is not a business organization
form?
（
）
A
、
entrepreneurship
B
、
proprietorship
C
、
partnership
D
、
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
customers
B
、
Customers and
vendors
C
、
Employees and
managers
D
、
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
、
net income is
understated
B
、
net
income is overstated
C
、
cost of
merchandise sold is understated
D
、
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
is
A
、
FIFO
B
、
LIFO
C
、
average
D
、
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 accounting
B
、
managerial
accounting and financial accounting
C
、
managerial
accounting and environmental accounting
D
、
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 rate
B
、
contract rate
C
、
market rate
D
、
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
、
discount
B
、
income
C
、
deficit
D
、
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
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
corporation
B
、
investor
expectations of the corporation's earning power
C
、
how high the
par value
D
、
general
business and economic conditions and prospects
正确答案
:C
第
10
题,Which of the
following measures a company’s ability to pay its
current
liabilities?
A
、
earnings per
share
B
、
inventory
turnover
C
、
current ratio
D
、
number of times
interest charges earned
正确答案
:C
第
11
题<
/p>
,During
a
period
of
falling
prices,
which
of
the
following
inventory
methods
generally results in the lowest balance
sheet amount for inventory. ( )
A
、
average method
B
、
LIFO method
C
、
FIFO method
D
、
can not tell
without more information
正确答案
:C
第
12
题<
/p>
,For accounting
purposes, the
business entity should be considered separate
from its owners if the entity
is
（
）
A
、
a corporation
B
、
a
proprietorship
C
、
a partnership
D
、
all of the
above
正确答案
:D
第
13
题<
/p>
,The journal entry a company uses to
record the estimated accrued product
warranty liability is ( )
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
:A
第
14
题
,A
bank reconciliation should be prepared
periodically because
（
）
A
、
the depositor's
records and the bank's records are in agreement
B
、
the bank has
not recorded all of its transactions
C
、
any
differences
between
the
depositor's
records
and
the
bank's
records
should
be
determined, and any errors made by
either party should be
正确答案
:C
第
15
题<
/p>
,What is the type of account and normal
balance of Allowance for Doubtful
Accounts?
A
、
Contra asset,
credit
B
、
Asset,
debit
C
、
Asset,
credit
D
、
Contra
asset, debit
正确答案
:A
第
16<
/p>
题
,Which of the following
should be considered cash by an accountant?
A
、
coins
B
、
bank checking
accounts
C
、
postage stamps
D
、
Petty cash
funds
E
、
IOU
（
I owe you)
正确答案
:A,B,D
第
17
题<
/p>
,The primary purpose of a stock split
include ( )
A
、
increase paid-
in capital
B
、
reduce the
market price of the stock per share
C
、
reduce earnings
per share
D
、
to
increase the number of shares outstanding
E
、
increase the
market activity of the shares
正确答案
:B,C,D,E
第
18
题<
/p>
,The
following
items
below
would
affect
the
investor's
income
for
the
period,
they are( )
A
、
interest
received on a temporary investment in bonds
B
、
dividends
received
on
a
long-term
investment
in
stock
where
the
investor
owns
10%
of the investee's stock
C
、
dividends
received
on
a
long-term
investment
in
stock
where
the
investor
owns
30%
of the investee's stock
D
、
interest
received on a long-term investment in bonds
E
、
the periodic
net income of the investee under the cost method
正确答案
:A,B,D
第
19
题<
/p>
,The two methods of accounting for
investments in stock are( )
A
、
straight-line
method
B
、
equity
method
C
、
liability
method
D
、
interest
method
E
、
the cost
method
正确答案
:B,E
第
20
题<
/p>
,Current assets include( )
A
、
intangible
assets
B
、
cash
C
、
receivables
D
、
short-term
investments
E
、
inventories