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答案来源：雅宝题库网（ ）-[南开大学]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,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2题,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3题,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:
第4题,Cash equivalents（ ） 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 正确答案:
答案来源：雅宝题库网（ ）,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:
第6题,The two most common specialized fields of accounting in practice are( )
A、forensic accounting and financial accounting B、managerial accounting and financial accounting
C、managerial accounting and environmental accounting D、financial accounting and tax accounting systems 正确答案:
第7题,The financial statement that presents a summary of the revenues and expenses of a business for a specific period of time, such as a month or year, is called a(n)
A、income statement B、income statement
C、prior period statement
D、statement of owner's equity 正确答案:
第8题,All of the following below are needed for the calculation of depreciation except（ ） A、cost
B、residual value C、estimated life D、book value 正确答案:
第9题,Cash investments made by the owner to the business are reported on the statement of cash flows in the
A、financing activities section B、investing activities section C、operating activities section D、supplemental statement 正确答案:
答案来源：雅宝题库网（ ）,For accounting purposes, the business entity should be considered separate from its owners if the entity is（ ） A、a corporation B、a proprietorship C、a partnership D、all of the above 正确答案:
第11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 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13题,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 the balance per depositor's records 正确答案:
第14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:
答案来源：雅宝题库网（ ）,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16题,Expenses are recorded when( ) A、cash is paid for services rendered
B、a bill is received in advance of services rendered C、services are rendered D、none of the above 正确答案:
第17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18题,Stockholders' equity （ ） A、is usually equal to cash on hand
B、includes paid-in capital and liabilities
C、includes retained earnings and paid-in capital D、is shown on the income statement 正确答案:
第19题,Which of the following groups of accounts have a normal debit balance? A、revenues, liabilities, capital B、capital, assets
C、liabilities, expenses D、assets, expenses 正确答案:
答案来源：雅宝题库网（ ）,Revenue should be recognized when（ ） A、cash is received
B、the service is performed
C、the customer places an order D、the customer charges an order 正确答案:
第21题,Accounting Process is identifying, measuring, recording, and
communicating economic information to permit informed judgments and decisions by users of information. A、错误 B、正确 正确答案:
第22题,The increase side of all accounts is the normal balance. T、对 F、错
正确答案:
奥鹏最新[南开大学]20秋学期《会计专业英语》在线作业-2非免费答案
