会计英语选择题

1、w h i c h i s t h e f o l l o w i n g s t a t e m e n t s i s f a l s e?

①A. the partnership form of business organization protects the personal assents of the owners form creditor of the business

②A. Increases in assets and Increases in revenues are recorded with

a debit

③ ledger is a chronological listing of all transactions

④

2、The primary objective of financial reporting is...

C. To provide information useful for investment and lending decisions

3、 The principle or concept that holds an entity will remain in operation for the foreeable future is the ...

A. Goning-concern concept

4、which is the following statements is true ?

B. Assets are economic resources that are expect to benefit future periods

5、Aftin services on account . When Aftin collects the account receivable ...

B. Assets do not change

6、which is the following transaction would not affect owner's equity?

A. Payment of an account payable

7、An income statement reports...

D. The difference between revenues and expense during the period

8、If assents increase $80000 during the period and owners’ equity decreases $16000during the period , liabilities must have ...

B . increased $96000

9、if net income was $1500 and there no withdrawals, how much did the owner in vest?

A . $4500

10、The amount of net income shown on the income statement also appears on...

C. Statement of owners’ equity

11、which of these is an example of an asset account?

C. Supplies

12、Traylor company paid $2850 on account. The effect of this transaction accounting equation is to..

assets and decrease liabilities

13、note payable has a normal beginning balance of $30000. During the period,new borrowing total $63000 and the balance in note payable is $41000. Determine the on loans during the period...

B.$5200

14、which of these accounts has a normal debit balance?

A and

B have a normal debit balance

15、The journal entry to record the collection of $890 form a customer on account is..

B. cash 890

Accounts receivable 890

18、the ending cash account balance is $57600. During the period,cash receipts equal$ the cash payments during the period total $135100,then the beginning cash amount must have ...

A. $68400【+57600】

19、Use the following selected information for the Alecia Company the correct cresit column total for a trial balance..

C.$265000

20、which of these statements is correct?

D. Both B and C are correct

21、When should revenue be recorded under the accrual-basis and cash-basis of...

D. accrual-basis(when the service is performed) cash-basis (when received)

22、During 20*4,Bustamante Co,incurred salary expense of $240000,beginning and ending salary Payable was $4000 and $8000, 20*4,bustamante paid salaries of ..

C. $236000

20、During 20*4,Bustamante received $600000 for service has not received $30000 for services already performed in 20* also invested $20000 into the should report service revenue for 20*4 of ...

D. $630000

21、Recording an expense when it is paid instead of when incurred is

a violation of ..

A. The matching principle

22、On july31,$3600 is paid for a one-year insurance policy. On December31, the adjusting entry for prepaid insurance would include....

C. a debit to Insurance Expense,$1500

23、Failure to record an adjusting entry for an accrued expense,will result in the following ...

B. Liabilities-understate,net income-overstate

24、An adjusting entry could contain all of the following except...

B. a credit of cash

25、which is the following statements best describes the purpose of internal control?

A. To provide assurance that the entire business operates in accordance with management’a plans and policies

26、Note and interest collected by the bank for the company,$500 (plus$25 interest ..)

A. Add to the book balance

27、Deposit in transit,$400...

B. Add to the book balance

28、Check for which should have been written for $730 was incorrectly

receiable by the bank as $370...

C. deduct from the book balance

29、If a bank reconciliation includes an NSF check for $45,the journal entry to this reconciling item would include...

A. Credit to cash

30、All of the following are controls over cash received in a store except...

A . The clerk should have access to the cash register tape to make corrections when ...

31、which is the following statements related to receivable..?

C. When a notes receivable is not paid at maturity,the principal plus any into should be charged back to the customer’s accounts receivable.

32、Refer to Exhibit4-1. Compute days’sales in receivable(365/net sale counts receivable).

D. 37days

33、The weighted average for the year inventory cost flow method is applicable to the following inventory system?

B. Periodic-Yes,perpetual-No.

34、The LIFO inventory cost flow method may be applied to which of the following inventory systems ?

C. Periodic-Yes,perpetual-Yes.

35、The company use a periodic inventory system and the ending inventory consists of 60pnits,20 from each of the last three purchases. Determine the ending inventory assuming costs are assigned on a weighted-average basis...

D. $1022.

36、A company use a inventory system and made an error at the end of year caused its year I ending inventory to be understated by $ effect does this have on the company’s financial statements?

A. Net income is understated;assets are understated.

37、The estimate of the cost of the inventory on June 30 would be ..

C. $89500

38、Which of the following factors would not be considered in the selecting of LIFO as ventory costing method ...?

C. Physical flow

39、Which of the following methods of inventory valuation is allowable at interim date not at year-end?

B. Estimated gross profit rates

40、A physical inventory taken on December31,20*2,resulted in an ending inventory $’s gross profit on sales has remained constant at 25% in recent year suspects some inventory may have been taken by a new December

31 what is the estimated cost of missing inventory?

A. $25000

41、Which of the following is not affected by the inventory valuation method user ..?

C. Amounts paid to acquire merchandise.

42、Under the retail inventory method,freight-in would be include the goods available for sale for which of the following?

C. Cost-Yes,Retail-No.

43、Charging the cost of ordinary repairs to the machinery and equipment asset account during the current year would..

D. Not affect the total liabilities at the end of the current year

44、M S CO. Exchanged nonmonetary exchange did not culminate an earning process for either M or paid cash to S in connection with the the extent that the amount of cash exceeds a proportionate share of the carrying amount of the asset surrendered,a realized gain on the exchange should be recognized by... ... If the transaction lacks commercial substance.

D. NO-M,NO-S

45、Depreciation of a plant asset is the process of ...

B. Allocating the cost of the asset to the periods of use

46、Which of the following statements is true regarding capitalization of interest?

B. The amount of interest cost capitalized during the period should not exceed the interest cost incurred

47、ABC is considering acquiring Z following information relates to Z company....

B. $450 000

48、The Ray Company exchanged its used bottle-capping machine for a new old machine cost $14000,and the new one had a cash price of $ had taken gain or loss should be recorded on the exchange?

A. $1500 loss

49、Accelerated depreciation methods are used primarily in...

A. Income tax returns

高二英语选择题专项训练1

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<大学英语语法>考查试题 一．选择正确答案填入相应的空格处：（70%） forest guards often find campfires thet have not been ______completely. down B. put out C. put away over 2..Of all the economically important plants, palms have been______. least studied the least less and less study the less is a continuous supply of fuel oil. things needed is needed is needed their need 4.The survey indicates that each Chinese family averaged_____of daily television usage in 1994than in 1993. many as 60 minutes B. 60 minutes more C. 60 minutes C. more 60 minutes 5.All evidence the court has collected boils_____to the fact that he is a spy. A. down B. off C. up D. overluggage, the group of tourists hurried to the airport.2009-2010学年第二学期（） A. After packed packed packing was always nervous_____ in city traffic. driving B. driving driving driving 8. I saw Alan skimming over the water and, finally, ____ into it.

五年级英语选择题库

选择专项练习(拓展提高) 班级_______ 姓名________ 学号_________ 成绩_________ （）1. I have a birthday cake ________ lots of ___________ on it. A. in, grape B. with, grapes C. with, grape D. in, grapes （）2. Miss Li is _________ her students __________ the Chinese Festivals. A. talk to, for B. talking about, for C. talking to, about D. talk about, about （）3. It’s so hot today. What about _________ swimming in the river? A. go B. going C. go to D. going to （）4. You should ________ happy birthday ________ him because today is his birthday. A. say, to B. speak, to C. talk, to D. tell, to （）5. Thanks for your _________ to my Halloween party. A. come B. comes C. is coming D. coming （）6. Which ______ ________ summer? A. months, make B. month, make C. months, makes D. month, makes （）7. ______ the twins ________ in the music room now? A. Is, dancing B. Are, dancing C. Do, dance D. Does, dance （）8. There _______ a hamburger and any cakes in the fridge. A. is B. isn’t C. are D.aren’t （）9. I like ________. Let’s go and _______ together. A. running, running B. run, run C. running, run D. run, running （）10. Mike goes to school ________ Monday ________ Friday. A. on, on B. on, and C. from, to D. from, and （）11. My father _______ reading magazines and playing tennis. They are his _______. A. likes, hobbies B. like, hobbies C. likes, hobby D. like, hobby （）12. _______ pictures _______ interesting. A. Draw, is B. Drawing, is C. Draw, are D. Drawing, are （）13.Classes are _______. I want to play football. A. in B. on C. finish D. over （）14. Let me _________ please. A. go home B. go to home C. to go home D. to go to home. （）15. What subject ______ your cousin good at? A. are B. do C. is D. does （）16. My sister ________ visit me this Sunday afternoon. A. want to B. wants C. would like D. would like to （）17. Which is the first day of the week? A. Monday B. Tuesday C. Wednesday D. Sunday ( ) 18. Bobby__________ happy. A. isn’t B. doesn’t C. don’t D. aren’t ( )19.The food is bad. We can’t eat________. A. them B. it C. us D. its ( )20.How________ your friends _________ now? A. do; feel B. are; feel C. does; feel D. is; feel ( )21. Mike shouldn’t eat ________ cola(可乐), it’s bad for_______. A. too many, he B. too much, him C. much too, him D. many too,hhe ( )22. --Oh, my coat is wet. -- . A. Try on it. B. Try it on. C. Take it off. D.Take it off.

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高二英语选择题精选（一）1、Well, it’s getting late. I must be now. A．leave B．go C．off D．away 2、 his hard work, he got a rise. A．Spite of B．Because C．As a result of D．As a result 3、He preferred to for a change rather than stay at home. A．lie in bed B．go away C．watch TV D．do house work 4、 Americans should eat less meat. A．In Charlie’s opinion B．In Charlie’s view C．It seems likely to Charlie that D．all are correct 5、They tried to who had broken the window. A．find out B．find C．invent D．search 6、In the north it is colder they grow wheat. A．which B．on which C．where D．that 7、I won’t have you to Mother like that. A．to talk B．talked C．be talking D．talking 8、Please give my to your parents. Which is wrong? A．regard B．regards C．best wishes D．love 9、, let me say how glad I am to be here. A．At first B．First of all C．After all D．In all 10、His parents him to watch TV at weekend. A．let B．suggest C．prevent D．allow 11、Do he or she tell you . A．what, to do B．what, to do it C．which, 不填D．that, 不填 12、He spoke so fast that I couldn’t follow him. “Follow” here means . A．go after B．take him as a guide C．under stand D．realize 13、Heavy objects and light objects fall at the same speed air holds them back. A．if B．unless C．for D．so 14、 the gab is turned off and the door is locked before you leave home. A．It’s sure that B．Make sure that C．Certain that D．I certain that 15、All of us were joy. A．full with B．filled of C．fulling of D．filled with 16、He oil and water, but they . A．mixed, don’t mix B．mixxed, were not mixxed C．mixed, were not mixing D．mixxed, don’t mix 17、The music . A．is sounded wonderful B．sounds wonderful C．is sounded wonderfully D．sounds wonderfully 18、They went to Japan . Now they must be . A．by sea, at sea B．by the sea, at the sea C．by the sea, at sea D．by sea, at the sea 19、His chemistry is improving, his physics. A．so is B．so dots C．such dots D．such is 20、“Li Lei is an honest boy.” “.” A．So is he B．So he is C．Neither is he D．Nor he is 21、It’s kind me the way to the station. A．of you to tell B．of you telling C．for you to tell D．for you telling 22、After Mr. Li gave us the lecture on in ternational situation, he us some pictures. A．went on showing B．went on to show C．went on with showing D．kept on showing 23、“will the painting be finished?” “In a month.” A．How long B．How often C．How fast D．How soon 24、 end of the street there is a post office. A．At B．In C．By D．To 25、He did his boss told him to do. A．everything B．everything that C．what D．all of the above 26、Bamboo can be used houses.

(完整版)大学英语选择题61道及答案

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英语选择题

1. As a reward ________ passing the exams, she got a new bike from her parents. A. in B. on C. by D. for 2. She felt like ________ frustration, but she was determined not to lose her self-control. A. to cry out of B. to cry for C. crying out of D. crying for 3. All animals communicate, but our special method of speech is __________ to human beings. A. aware B. unique C. absolute D. continual 4. The method he used turned out to be _______ in improving the students' English. A. effective B. ability C. response D. explicit 5. The boss refused to give any _______ on the fact that his workers were out of jobs. A. response B. comment C. answer D. reply 6. The police searched the city in an effort to catch the man who ______ the murder last week. A. limited B. made C. did

高二英语练习试题讲解学习

高二英语练习试题

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新视野大学英语选择题及答案

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高二英语选择题精选

A．It's sure that B．Make sure that C．Certain that D．I certain that 高二英语选择题精选（一）15、All of us were joy. A．full with Bnow.．filled of C．fulling of D．filled with 1、Well, it's getting late. I must be 16．A．leave Bgo C．off D．away 、He oil and water, but they . A．mixed, don't mix B 2、his hard work, he got a rise. ．mixxed, were not mixxed C．mixed, were not mixing DBecause C．As a result of ．As a result D．mixxed, don't mix A．Spite of B．17、The music 3、He preferred to for a change rather than stay at home. . A．is sounded wonderful D go away C．watch TV ．do house work B．sounds wonderful A．lie in bed B．C．is sounded wonderfully 4、Americans should eat less meat. D．sounds wonderfully 18、They went to Japan B．In Charlie's view . Now they must be . A ．In Charlie's opinion ．CIt seems likely to Charlie that DA．by sea, at sea B．all are correct ．by the sea, at the sea C．by the sea, at sea They tried to 5、who had broken the window. D．by sea, at the sea 19、invent D．search His chemistry is improving, his physics. BA ．find out ．find C．6、In the north A．so is B．so dots C．such dots D．such is it is colder they grow wheat. 20、“Li Lei is an honest boy.”that where Con which which ．B．．D．A “to Mother like that. .” 7、I won't have you A．So is he B．So he is C．Neither is he ．．．Ato talk Btalked Cbe talking D．talking D．Nor he is 21to your parents. Which is wrong? Please give my 、、It's kind me the way to the station. 8 regard A ．B．A．of you to tell B．of you telling C．for you to tell ．best wishes Cregards ．Dlove D．for you telling 22, let me say how glad I am to be here. 、After Mr. Li gave us the lecture on in ternational situation, he us some pictures. 9、 A．went on showing BIn all DAfter all First of all CBAt first A ．．．．．went on to show Chim to watch TV at weekend. ．went on with showing D．kept on showing 、10His parents 23、“allow Dprevent Csuggest B ．Alet ．．．will the painting be finished?” he or she tell you “In a month.”. 、11Do A．How long B．How often C．what, to do it B ．Awhat, to do ．How fast D．How soon 24．D which, ．C 不填that, 、end of the street there is a post office. 不填 A．At B．In C．By He spoke so fast that I couldn't follow him.12、D．To 25、He did . “Follow”here means his boss told him to do. B go after A ．．A．everything take him as a guide B．everything that C．what ．D under stand C ．realize D．all of the above

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定语从句 1．It rained hard yesterday, prevented me from going to the park. A. that B. which C. as D. it →the diagram shows, the sum spent on tobacco is nearly as large as that spent on alcohol. A. As B. Which C. What D. Like ２. He is quite worn out from years of hard work. He is not the man he was twenty years ago. A. which B. that C. who D. whom 3. Chinese customs police wondered if there were some underground passages the cocaine had been smuggled into China from Myanmar. A. through which B. in which C. through that D. in that 4. The temperature Fahrenheit and Celsius thermometer readings are equal is 40 degrees. A. by which B. for which C. to which D. at which 5. There was a storm I had never experienced before. A. such as B. as which C. with which D. for such 6. The residents, had been damaged by the earthquake, were given help by the government. A. all their homes B. all whose homes C. all of whose homes D. all of their homes 7. The course normally attracts 30 students per year, up to half will from overseas. A. in which B. for whom C. with which D. of whom 8. Perhaps ther e’only one thing on which the citizens of Atlanta do agree: there’s only a city will not look the same or be the same after this summer. A. that B. which C. as D. where 9. The team can handle whatever . A. that needs handling B. which need handling C. it needs handling D. needs to be handled 10. The physician has made a discovery, of great importance to the progress of science and technology.