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代写电大奥鹏毕业论文,奥鹏论文辅导,联系qq/微信2762169544
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14秋学期《会计专业英语》在线作业

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发表于 2014-12-21 23:48:17 | 显示全部楼层 |阅读模式
电大奥鹏毕业论文,联系qq/微信2762169544
14秋学期《会计专业英语》在线作业
一,单选题
1. The most widely used depreciation method is
A. straight-line
B. sum-of-the-years-digits
C. declining-balance
D. units-of-production
      ?
正确答案:A
2. Which of the following should not be considered cash by an accountant?
A. coins
B. bank checking accounts
C. postage stamps
D. Petty cash funds
      ?
正确答案:C
3. A capital expenditure results in a debit to ( )
A. an expense account
B. a capital account
C. a liability account
D. an asset account
      ?
正确答案:D
4. Characteristics of a corporation include ( )
A. shareholders who are mutual agents
B. direct management by the shareholders (owners)
C. its inability to own property
D. shareholders who have limited liability
      ?
正确答案:D
5. 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; cred
正确答案:A
6. The two methods of accounting for investments in stock are the cost method and the ( )
A. straight-line method
B. equity method
C. liability method
D. interest method
      ?
正确答案:B
7. Notes may be issued ( )
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:D
8. Expenses are reported on the( )
A. income statement
B. statement of owner's equity
C. statement of cash flows
D. balance sheet
      ?
正确答案:A
9. Financial statements in which financial data for two or more companies are combined as a single entity are called
A. conventional statements
B. consolidated statements
C. audited statements
D. constitutional statements
      ?
正确答案:B
10. 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
11. 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. convertible bonds
B. unsecured bonds
C. debenture bonds
D. callable bonds
      ?
正确答案:D
12. Which of the items below is not a business organization form?( )
A. entrepreneurship
B. proprietorship
C. partnership
D. corporation
      ?
正确答案:A
13. The amount of the outstanding checks is included on the bank reconciliation as a(n) ( )
A. deduction from the balance per depositor's records
B. addition to the balance per bank statement
C. deduction from the balance per bank statement
D. addition to
正确答案:C
14. Which of the following is not included in the computation of the quick ratio?
A. inventory
B. marketable securities
C. accounts receivable
D. cash
      ?
正确答案:A

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