南开大学（奥鹏）网络教育 《会计专业英语》在线作业
参考资料
20春学期（1709、1803、1809、1903、1909、2003）《会计专业英语》在线作业
1. Cash equivalents( ) 【选项】：
A are illegal in some company
B will be converted to cash within two years C will be converted to cash within 90 days D will be converted to cash within 120 days
【答案】：C
2. On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the ( ) 【选项】：
A Uncollectible accounts expense for the year
B total of the accounts receivables written-off during the year C total estimated uncollectible accounts as of the end of the year D sum of all accounts that are past due.
【答案】：C
3. The primary purpose of a stock split is to ( ) 【选项】：
A increase paid-in capital
B reduce the market price of the stock per share C increase the market price of the stock per share D increase retained earnings
【答案】：B
4. The accounting equation may be expressed as（ ） 【选项】：
A Assets = Equities - Liabilities B Assets + Liabilities = Owner's Equity C Assets = Revenues less Liabilities D Assets - Liabilities = Owner's Equity
【答案】：D
5. Current liabilities are（ ） 【选项】：
A due, but not receivable for more than one year B due, but not payable for more than one year C due and receivable within one year D due and payable within one year
【答案】：D
6. How does paying a liability in cash affect the accounting equation? 【选项】：
A assets increase; liabilities decrease B assets increase; liabilities increase C assets decrease; liabilities decrease D liabilities decrease; owner's equity increases
【答案】：C
7. Merchandise inventory at the end of the year is overstated. Which of the following statements correctly states the effect of the error? 【选项】：
A owner's equity is overstated
B cost of merchandise sold is overstated C gross profit is understated D net income is understated
【答案】：A
8. All of the following occur with a double-entry accounting system except: 【选项】：
A The accounting equation remains in balance. B Each business transaction will have only two entries. C Every transaction affects at least two accounts
D The sum of all debits is always equal to the sum of all credits in each journal entry.
【答案】：B
9. On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （ ） 【选项】：
A Uncollectible accounts expense for the year
B total of the accounts receivables written-off during the year C total estimated uncollectible accounts as of the end of the year D sum of all accounts that are past due.
【答案】：C
10. Which statement below is not a reason for a corporation to buy back its own stock. 【选项】： A resale to employees
奥鹏远程南开大学(本部)20春学期《会计专业英语》在线作业参考答案
