拿答案：1144766066
答案来源：雅宝题库网（ ）-[南开大学（本部）]20秋学期（1709、1803、1809、1903、1909、2003、2009 ）《会计专业英语》在线作业试卷总分:100 得分:100 第1题,Using accrual accounting, expenses are recorded and reported only（ ）
A、when they are incurred, whether or not cash is paid B、when they are incurred and paid at the same time C、if they are paid before they are incurred D、if they are paid after they are incurred 正确答案:
第2题,Current liabilities are（ ）
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 正确答案:
第3题,In the accounting cycle, the last step is( ) A、preparing the financial statements
B、journalizing and posting the adjusting entries C、preparing a post-closing trial balance
D、journalizing and posting the closing entries 正确答案:
第4题,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:
答案来源：雅宝题库网（ ）,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:
第6题,Profit is the difference between A、assets and liabilities
B、the incoming cash and outgoing cash
C、he assets purchased with cash contributed by the owner and the cash spent to operate the business
D、the amounts received from customers for goods or services and the amounts paid for
the inputs used to provide the goods or services 正确答案:
第7题,The cost of a product warranty should be included as an expense in the （ ）
A、period the cash is collected for a product sold on account B、future period when the cost of repairing the product is paid C、period of the sale of the product
D、future period when the product is repaired or replaced 正确答案:
第8题,In which section of the balance sheet would Treasury Stock be reported? A、Fixed assets
B、Long-term liabilities C、Stockholders' equity D、Intangible assets 正确答案:
第9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 discovered
and corrected
D、the bank must make sure that its records are correct 正确答案:
答案来源：雅宝题库网（ ）,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:
第11题,When the perpetual inventory system is used, the inventory sold is debited to ( ) A、supplies expense
B、cost of merchandise sold C、merchandise inventory D、sales 正确答案:
答案来源：雅宝题库网（ ）,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:
第13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:
第14题,If preferred stock has dividends in arrears, the preferred stock must be ( )
A、participating B、callable C、cumulative D、convertible 正确答案:
答案来源：雅宝题库网（ ）,The characteristics of partnership exclude( ) A、more financial resources than a proprietorship B、additional management skills C、limited liability D、unlimited liability 正确答案:
第16题,The liability for a dividend is recorded on which of the following dates?
A、the date of record B、the date of payment
C、the date of announcement D、the date of declaration 正确答案:
第17题,The cost method of accounting for stock( ) A、recognizes dividends as income
B、is only appropriate as part of a consolidation
C、requires the investment be increased by the reported net income of the investee
D、requires the investment be decreased by the reported net income of the investee 正确答案:
第18题,The debt created by a business when it makes a purchase on account is referred to as an
A、account payable B、account receivable C、asset
D、expense payable 正确答案:
第19题,Under which method of cost flows is the inventory assumed to be composed of the most recent costs? A、average cost
B、last-in, first-out C、first-in, first-out D、weighted average 正确答案:
答案来源：雅宝题库网（ ）,Deferred revenue is revenue that is 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 正确答案:
第21题,Under the cash basis for the accounting period concept, revenues and expenses are reported in the income statement in the period in which cash is received or paid. T、对 F、错
更多答案下载：雅宝题库网（ ）
第22题,The role of accounting is to provide many different users with financial information to make economic decisions. T、对 F、错
更多答案下载：雅宝题库网（ ）
奥鹏最新[南开大学(本部)]20秋学期《会计专业英语》在线作业-2非免费答案
