奥鹏南开20春学期17091803180919031909《会计专业英语》在线作业6 随机docWord下载.docx
- 文档编号:7476270
- 上传时间:2023-05-08
- 格式:DOCX
- 页数:9
- 大小:18.73KB
奥鹏南开20春学期17091803180919031909《会计专业英语》在线作业6 随机docWord下载.docx
《奥鹏南开20春学期17091803180919031909《会计专业英语》在线作业6 随机docWord下载.docx》由会员分享,可在线阅读,更多相关《奥鹏南开20春学期17091803180919031909《会计专业英语》在线作业6 随机docWord下载.docx(9页珍藏版)》请在冰点文库上搜索。
3.Theprimarypurposeofastocksplitisto()
A.increasepaid-incapital
B.reducethemarketpriceofthestockpershare
C.increasethemarketpriceofthestockpershare
D.increaseretainedearnings
B
4.Theaccountingequationmaybeexpressedas()
A.Assets=Equities-Liabilities
B.AssetsLiabilities=Owner'
sEquity
C.Assets=RevenueslessLiabilities
D.Assets-Liabilities=Owner'
D
5.Currentliabilitiesare()
A.due,butnotreceivableformorethanoneyear
B.due,butnotpayableformorethanoneyear
C.dueandreceivablewithinoneyear
D.dueandpayablewithinoneyear
6.Howdoespayingaliabilityincashaffecttheaccountingequation?
A.assetsincrease;
liabilitiesdecrease
B.assetsincrease;
liabilitiesincrease
C.assetsdecrease;
D.liabilitiesdecrease;
owner'
sequityincreases
7.Merchandiseinventoryattheendoftheyearisoverstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
A.owner'
sequityisoverstated
B.costofmerchandisesoldisoverstated
C.grossprofitisunderstated
D.netincomeisunderstated
A
8.Allofthefollowingoccurwithadouble-entryaccountingsystemexcept:
A.Theaccountingequationremainsinbalance.
B.Eachbusinesstransactionwillhaveonlytwoentries.
C.Everytransactionaffectsatleasttwoaccounts
D.Thesumofalldebitsisalwaysequaltothesumofallcreditsineachjournalentry.
9.Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe()
10.Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock.
A.resaletoemployees
B.bonustoemployees
C.forsupportingthemarketpriceofthestock
D.toincreasethesharesoutstanding
11.Financialreportsareusedby()
A.management
B.creditors
C.investors
D.alloftheabove
12.WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?
A.Contraasset,credit
B.Asset,debit
C.Asset,credit
D.Contraasset,debit
13.Debtsowedbyabusinessarereferredtoas()
A.accountsreceivables
B.equities
C.owner’sequity
D.liabilities
14.Iftheallowancemethodofaccountingforuncollectiblereceivablesisused,whatgeneralledgeraccountiscreditedtowriteoffacustomer'
saccountasuncollectible?
A.UncollectibleAccountsExpense
B.AccountsReceivable
C.AllowanceforDoubtfulAccounts
D.InterestExpense
15.Whichofthefollowingfinancialstatementsreportsinformationasofaspecificdate?
A.incomestatement
B.statementofowner'
sequity
C.statementofcashflows
D.balancesheet
16.Currentliabilitiesare()
17.Thedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasan
A.accountpayable
B.accountreceivable
C.asset
D.expensepayable
18.Thepercentageanalysisofincreasesanddecreasesinindividualitemsincomparativefinancialstatementsiscalled()
A.verticalanalysis
B.solvencyanalysis
C.profitabilityanalysis
D.horizontalanalysis
19.Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?
A.netincomeisunderstated
B.netincomeisoverstated
C.costofmerchandisesoldisunderstated
D.merchandiseinventoryreportedonthebalancesheetisoverstated
20.Whichofthefollowinggroupsareconsideredtobeinternalusersofaccountinginformation?
A.Employeesandcustomers
B.Customersandvendors
C.Employeesandmanagers
D.Governmentandbanks
21.Available-for-salesecuritiesaresecuritiesthatmanagementexpectstosellinthefuture,butarenotactivelytradedforprofit.
A.错误
B.正确
22.Thematchingconceptrequiresexpensesberecordedinthesameperiodthattherelatedrevenueisrecorded.
T.对
F.错
T
23.Evenwhenatrialbalanceisinbalance,theremaybeerrorsintheindividualaccounts.
24.Theorderoftheflowofaccountingdatais
(1)recordintheledger,
(2)recordinthejournal,(3)preparethefinancialstatements.
F
25.Inestablishingapettycashfund,acheckiswrittenfortheamountofthefundandisrecordedasadebittoAccountsPayableandacredittoPettyCash.
26.Solvencyanalysisfocusesontheabilityofabusinesstopayitscurrentandnoncurrentliabilities.
27.Everyadjustingentrywillaffectatleastoneincomestatementaccountandonebalancesheetaccount.
28.Purchasingsuppliesonaccountincreasesliabilitiesanddecreasesequity.
29.Solvencyanalysisfocusesontheabilityofabusinesstopayitscurrentandnoncurrentliabilities.
30.Thejournalentrytorecordthecostofwarrantyrepairsthatwereincurredduringthecurrentperiod,butrelatedtosalesmadeinprioryears,includesadebittoWarrantyExpense.
31.Iftheliabilitiesowedbyabusinesstotal$500,000,thentheassetsalsototal$500,000.
32.Ifbondsaresoldforadiscount,thecarryingvalueofthebondsisequaltothefacevaluelesstheunamortizeddiscount.
33.Thematchingconceptrequiresexpensesberecordedinthesameperiodthattherelatedrevenueisrecorded.
34.Themainreasonthatthebankstatementcashbalanceandthedepositor'
scashbalancedonotinitiallybalanceisduetotimingdifferences.
35.Payinganaccountpayableincreasesliabilitiesanddecreasesassets
36.Forstronginternalcontrolsystemovercash,itisimportanttohavethedutiesrelatedtocashreceiptsandcashpaymentsdividedamongdifferentemployees.
37.Bondholdersarecreditorsoftheissuingcorporation.
38.Evenwhenatrialbalanceisinbalance,theremaybeerrorsintheindividualaccounts.
39.Thestatementofcashflowsconsistsofanoperatingsection,anincomesection,andanequitysection.
40.Intangibleassetsdifferfromproperty,plantandequipmentassetsinthattheylackphysicalsubstance.
41.Theamortizationofapremiumonbondspayabledecreasesbondinterestexpense.
42.Thedouble-entryaccountingsystemrecordseachtransactiontwice.
43.Anincomestatementisasummaryoftherevenuesandexpensesofabusinessasofaspecificdate.
44.ThedifferencebetweenAccountsReceivableanditscontraassetaccountiscallednetrealizablevalue.
45.Primaryusersofaccountinginformationareaccountants.
46.Thebalanceoftheallowancefordoubtfulaccountsisaddedtoaccountsreceivableonthebalancesheet.
47.Dividendsinarrearsareliabilitiesofthecorporation.
48.Whenthemarketrateofinterestislessthanthecontractrateforabond,thebondwillsellforapremium.
49.Foracurrentliabilitytoexist,thefollowingtwotestsmustbemet.Theliabilitymustbedueusuallywithinayearandmustbepaidoutofcurrentassets.
50.Revenueisearnedonlywhenmoneyisreceived.
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 会计专业英语 奥鹏南开20春学期17091803180919031909会计专业英语在线作业6 随机doc 南开 20 学期 1709
链接地址:https://www.bingdoc.com/p-7476270.html