课件中整理出来的选择题
1.Which principle ask accountants to apply accounting concepts and principles from period to period in the same manner. A comparability B understandability C matching D reliability
2.Whether an increase in a given item is credited or debited depends on ?（不太确定，）
A accounting equation B loss or profit
C accounting principle D the category of the item 3. The field of accounting is divided into three broad divisions: A pubic B governmental C private D CPA
4.Adopting the convention of conservatism will impact the measurement of ________.
A. revenues B. expenses C. assets and liabilities D. both the above
5.Which of the following assets is not an intangible asset? A .Patents B. trademarks C. equipment D. Copyrights 6. Which of the following is a liability?
A. prepaid expense B. Accrued expense C. paid-in capital D. accounts receivable
7. Please choose the answers which are included in the accountants’ definition of cash. ( )
A coins B deposit in bank C checking account 活期存款 D IOUs E demand deposits 活期存款 F cashier checks G notes receivable H postdated checks I money orders邮政汇票
? include: coins; paper money; checks; money orders ? not include: notes receivable; IOUs; postdated checks
8.Transferring transaction data from the journal to the ledger is called______.
A recording B. posting C. journalizing D. interpreting
9.On October 29 of the current year, a company concluded that a customer's $4,400 account receivable was uncollectible and that the account should be written off. What effect will this write-off have on this company's current year net income and total assets assuming the allowance method is used to account for bad debts? A. Decrease in net income; no effect on total assets. B. No effect on net income; no effect on total assets. C. Decrease in net income; decrease in total assets.
D. Increase in net income; no effect on total assets.
10Terms of 3/15, n/30 provide the buyer with ____discount if it pays within___ days.
A.15%, 3 B. 15%, 30 C. 3%, 30 D. 3%, 15
11Which of the following assets is non-depreciable? A. Land B. Equipment C. Building D. Vehicle
12 In accounting, ________ means a downward revaluation of fixed assets.
A.write-off B. impairment C. depreciation D. trade in 13 Which of the following assets is an intangible asset? A. Equipment B. Property C. patents D. Land
14The cost of plant and equipment includes all expenditures ( ) in acquiring the asset and placing it in a position and condition for in the operations of the business.
A material B small C large D reasonable and necessary
15. Expenses are often described in two categories: ( ) A selling expense B administrative expense C direct expense D indirect expense
会计英语课件中的选择题
