-
专业英语选择题
Unit2
1.
An
entity
that
is
organized
according
to
stateor
federal
statutesand
in
which
ownershipis divided into shares of
stock is a ___
B
__.
A. Proprietorship
B.
Corporation
C. Partnership
D. Governmental Unit
2.
Which entity
is separate from its owners ?
B
A.
Proprietorship
B. Corporation
C.
Partnership
D. Governmental Unit
Which of the
items
条
; (
item
的名词复数
)
一项
;
一则
;
below is not
a business
organization
form ?
A.
Proprietorship
所有权，私营企业，业主权
B.
Corporation
公司
;
法人
C.
Partnership
伙伴关系
;
合作关系
;
合伙人身份
;
合营公司
D.
Entrepreneursh
ip
企业家能力
D
3.1.
(
)are
the
preconditionsof
identifying,measuring,
recording
and
reporting economic transactions.
2. (
) assumption
implies the life of business should be divided
into
short ones.
3.(
) assumes the
business will continue for a quite long time.
4.(
) requires that
money be used as the basic measuring unit .
答案：
4
个
基本假设
4.T or F?
The
accurate
精确的，准确的
information
of the financial statement
财务报表
is more useful than the
relevance
相关性
for decision
makers.
决策者
F
Unit3-4
5.
A.
I/S
B. B/S
1.
Salaries
Payable
6. Kim Lee, Drawing
2.
Fees Earned
7. Equipment
3.
Accounts Payable
8.
Accounts Receivable
4.
Kim Lee, Capital
9. Salary
Expense
5.
Unearned Rent
d Insurance
debit side of an account
(
D
)
A.
Depends on whether the account is an
asset, liability or owner’s equity
B.
Can be either
side of the account depending on how the
accountant set up
the system
C.
Is
the right side of the account
D.
Is the left
side of the account
7.
An
account is said to have a debit balance if
(
A
)
A.
The amount of the debits exceeds the
amount of credits
B.
There are more
entries on the debit side than on the credit side
C.
Its normal
balance is debit without regard to the amounts of
entries on the
debit side
D.
The first
entry of the accounting period was posted on the
debit side
8.
Which of the following
types of accounts have a normal credit balance(
C
)
A.
Assets and
liabilities
B.
Liabilities and expenses
C.
Revenues and
liabilities
D.
Capital and drawing
of the following types of accounts
have a normal debit balance(
D
)
A.
Assets and
liabilities
B.
Liabilities and expenses
C.
Revenues and
liabilities
D.
Assets and expenses
which of the following types of
accounts are increases recorded by debits(
D
)
A.
Assets and
liabilities
B.
Drawing , liabilities
C.
Expenses, liabilities
D.
Assets,
expenses
11.
In
which
of
the
following
types
of
accounts
are
increases
recorded
by
credits(
A
)
A.
Revenues
and liabilities
B.
Drawing ,
assets
C.
Liabilities, drawing
D.
Liabilities , expenses
process of initially recording a
business transaction is called (
C
)
A.
Trial balance
B.
Posting
C.
Journalizing
D.
Balancing
d expenses have(
C
)
A.
Not yet
incurred, paid, or recorded
B.
Been incurred,
not paid ,but have been recorded
C.
Been incurred,
not paid, and not recorded
D.
Been paid but
have not yet been incurred
14. Accrued revenue has(
B
)
A.
Been earned
and cash is received
B.
Been earned
and not recorded as revenue
C.
Not been
earned but recorded as revenue
D.
Not been
recorded as revenue but cash has been received
ed expenses have (
D
)
A.
Not yet been recorded as expenses or
paid
B.
Been recorded as expenses and paid
C.
Been incurred and paid
D.
Not yet been
recorded as expenses
ed
revenue is revenue that is(
D
)
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
17. Which of the following
accounts will be closed to the capital account at
the end
of the fiscal year (
C
)
A.
Rent expense
C.
Income summary
B.
Fees earned
D. Depreciation
expense
Unit5
accounting
equation may be expressed as (
D
)
A.
Assets= Equities
–
Liabilities
B.
Assets+
Liabilities =Owner’s equity
C.
Assets=
Revenues
–
Liabilities
D.
Assets-
Liabilities = Owner’s
equity
19.
If
total
liabilities
decreased
by
$$25000during
the
period
of
time
and
owner’s
equity
increased
by
$$30000
during
the
same
period,
the
amount
and
direction(increase or decrease )of the
period’s change in total assets is (
C
)
A.
$$65000
increase
B.
$$5000 decrease
C.
$$5000 increase
D.
$$65000 decrease
20.
The
asset
created
by
a
business
when
it
makes
a
sale
on
account
is
termed
(
D
)
A.
Accounts
payable
B.
Prepaid expense
C.
Unearned
revenue
D.
Accounts receivable
debt created by a business when it
makes a purchase on account is referred
to as an (
A
)
A.
Accounts
payable
B.
Expense payable
C.
Asset
D.
Accounts receivable
22.
Owner’s equity is
increased by (
B
)
A.
Cash
B.
Revenue
C.
Accounts
receivable
D.
All o f the above
23. How does paying a liability in cash
affect the accounting equation(
C
)