南开19春学期(1709、1803、1809、1903)《会计专业英语》在线作业[标准答案]

(单选题)1: A characteristic of a fixed asset is that it is （）

A: intangible

B: used in the operations of a business

C: held for sale in the ordinary course of the business

D: none of the above

正确答案:

(单选题)2: How is treasury stock shown on the balance sheet?

A: as an asset

B: as a decrease in stockholders' equity

C: as an increase in stockholders' equity

D: treasury stock is not shown on the balance sheet

正确答案:

(单选题)3: When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at ( )

A: a premium

B: their face value

C: their maturity value

D: a discount

正确答案:

(单选题)4: The accounting equation may be expressed as（）

A: Assets = Equities - Liabilities

B: Assets + Liabilities = Owner's Equity

C: Assets = Revenues less Liabilities

D: Assets - Liabilities = Owner's Equity

正确答案:

(单选题)5: Which of the following should not be considered cash by an accountant?

A: coins

B: bank checking accounts

C: postage stamps

D: Petty cash funds

正确答案:

(单选题)6: 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:

(单选题)7: The term "inventory" indicates （）

A: merchandise held for sale in the normal course of business

B: materials in the process of production or held for production

C: supplies

D: both A and B

正确答案:

(单选题)8: 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:

(单选题)9: What is the type of account and normal balance of Allowance for Doubtful Accounts? A: Contra asset, credit

C: Asset, credit

D: Contra asset, debit

正确答案:

(单选题)10: The business entity concept means that

A: the owner is part of the business entity

B: an entity is organized according to state or federal statutes

C: an entity is organized according to the rules set by the FASB

D: the entity is an individual economic unit for which data are recorded, analyzed, and reported

正确答案:

(单选题)11: Cash dividends are usually not paid on which of the following?

A: class B common stock

B: preferred stock

C: treasury stock

D: class A common stock

正确答案:

(单选题)12: All of the following occur with a double-entry accounting system except:

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.

正确答案:

(单选题)13: Which of the following entries records the acquisition of office supplies on account?

A: Office Supplies, debit; Cash, credit

B: Cash, debit; Office Supplies, credit

C: Office Supplies, debit; Accounts Payable, credit

D: Accounts Receivable, debit; Office Supplies, credit

正确答案:

(单选题)14: The accounting equation may be expressed as( )

A: Assets = Equities - Liabilities

B: Assets + Liabilities = Owner's Equity

C: Assets = Revenues less Liabilities

D: Assets - Liabilities = Owner's Equity

正确答案:

(单选题)15: 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:

(单选题)16: A characteristic of a fixed asset is that it is ( )

A: intangible

B: used in the operations of a business

C: held for sale in the ordinary course of the business

D: none of the above

正确答案:

(单选题)17: Which of the following financial statements reports information as of a specific date?

A: income statement

B: statement of owner's equity

D: balance sheet

正确答案:

(单选题)18: 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:

(单选题)19: Using a perpetual inventory system, the entry to record the return from a customer of merchandise sold on account includes a

A: credit to Sales Returns and Allowances

B: debit to Merchandise Inventory

C: credit to Merchandise Inventory

D: debit to Cost of Merchandise Sold

正确答案:

(单选题)20: The ability of a business to pay its debts as they come due and to earn a reasonable amount of income is referred to as （）

A: solvency and leverage

B: solvency and profitability

C: solvency and liquidity

D: solvency and equity

正确答案:

(判断题)21: Paying an account payable increases liabilities and decreases assets

A: 对

B: 错

正确答案:

(判断题)22: The book value of a fixed asset reported on the balance sheet represents its market value on that date.

A: 对

B: 错

正确答案:

(判断题)23: Under the perpetual inventory system, when a sale is made, both the sale and cost of merchandise sold are recorded.

A: 对

B: 错

正确答案:

(判断题)24: A balance sheet is a list of the assets, liabilities, and owner's equity of a business for a period of time.

A: 错误

B: 正确

正确答案:

(判断题)25: During inflationary periods, the use of the LIFO method of costing inventory will result in a greater amount of net income than would result from the use of the FIFO method. A: 错误

B: 正确

正确答案:

(判断题)26: If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.

A: 对

B: 错

正确答案:

A: 错误

B: 正确

正确答案:

(判断题)28: Bonds are sold at face value when the contract rate is equal to the market rate of interest.

A: 对

B: 错

正确答案:

(判断题)29: The prices of bonds are quoted as a percentage of the bonds' market value.

A: 错误

B: 正确

正确答案:

(判断题)30: The journal entry to record the cost of warranty repairs that were incurred during the current period, but related to sales made in prior years, includes a debit to Warranty Expense.

A: 对

B: 错

正确答案:

(判断题)31: The accounting equation can be expressed as Assets - Liabilities = Owner's Equity. A: 对

B: 错

正确答案:

(判断题)32: In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.

A: 错误

B: 正确

正确答案:

(判断题)33: Dividends in arrears are liabilities of the corporation.

A: 对

B: 错

正确答案:

(判断题)34: If the debit portion of an adjusting entry is to an asset account, then the credit portion must be to a liability account.

A: 错误

B: 正确

正确答案:

(判断题)35: A corporation is a business that is legally separate and distinct from its owners. A: 错误

B: 正确

正确答案:

(判断题)36: For strong internal control system over cash, it is important to have the duties related to cash receipts and cash payments divided among different employees.

A: 错误

B: 正确

正确答案:

(判断题)37: Liability accounts are increased by debits.

A: 对

B: 错

正确答案:

(判断题)38: During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.

A: 对

正确答案:

(判断题)39: Even when a trial balance is in balance, there may be errors in the individual accounts.

A: 对

B: 错

正确答案:

(判断题)40: The statement of cash flows consists of an operating section, an income section, and an equity section.

A: 错误

B: 正确

正确答案:

(判断题)41: An account receivable is typically classified as a revenue.

A: 对

B: 错

正确答案:

(判断题)42: Investments in stocks that are expected to be held for the long term are listed in the stockholder's equity section of the balance sheet.

A: 对

B: 错

正确答案:

(判断题)43: A balance sheet is a list of the assets, liabilities, and owner's equity of a business for a period of time.

A: 对

B: 错

正确答案:

(判断题)44: 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:

(判断题)45: The matching concept supports reporting revenues and related expenses in the same period.

A: 对

B: 错

正确答案:

(判断题)46: The investor carrying an investment by the equity method records cash dividends received as an increase in the carrying amount of the investment.

A: 对

B: 错

正确答案:

(判断题)47: Accounting is a service that provides many different users with financial information to make economic decisions.

A: 对

B: 错

正确答案:

(判断题)48: During inflationary periods, the use of the FIFO method of costing inventory will result in a greater amount of net income than would result from the use of the LIFO cost method.

A: 对

B: 错

正确答案:

(判断题)49: Revenue accounts are increased by credits.

B: 正确

正确答案:

(判断题)50: Consuming goods and services in the process of generating revenues results in expenses.

A: 错误

B: 正确

正确答案:

(单选题)1: A characteristic of a fixed asset is that it is （）

A: intangible

B: used in the operations of a business

C: held for sale in the ordinary course of the business

D: none of the above

正确答案:

(单选题)2: How is treasury stock shown on the balance sheet?

A: as an asset

B: as a decrease in stockholders' equity

C: as an increase in stockholders' equity

D: treasury stock is not shown on the balance sheet

正确答案:

(单选题)3: When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at ( )

A: a premium

B: their face value

C: their maturity value

D: a discount

正确答案:

(单选题)4: The accounting equation may be expressed as（）

A: Assets = Equities - Liabilities

B: Assets + Liabilities = Owner's Equity

C: Assets = Revenues less Liabilities

D: Assets - Liabilities = Owner's Equity

正确答案:

(单选题)5: Which of the following should not be considered cash by an accountant?

A: coins

B: bank checking accounts

C: postage stamps

D: Petty cash funds

正确答案:

(单选题)6: 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:

(单选题)7: The term "inventory" indicates （）

A: merchandise held for sale in the normal course of business

B: materials in the process of production or held for production

C: supplies

D: both A and B

正确答案:

(单选题)8: Under which method of cost flows is the inventory assumed to be composed of the most recent costs?

B: last-in, first-out

C: first-in, first-out

D: weighted average

正确答案:

(单选题)9: What is the type of account and normal balance of Allowance for Doubtful Accounts? A: Contra asset, credit

B: Asset, debit

C: Asset, credit

D: Contra asset, debit

正确答案:

(单选题)10: The business entity concept means that

A: the owner is part of the business entity

B: an entity is organized according to state or federal statutes

C: an entity is organized according to the rules set by the FASB

D: the entity is an individual economic unit for which data are recorded, analyzed, and reported

正确答案:

(单选题)11: Cash dividends are usually not paid on which of the following?

A: class B common stock

B: preferred stock

C: treasury stock

D: class A common stock

正确答案:

(单选题)12: All of the following occur with a double-entry accounting system except:

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.

正确答案:

(单选题)13: Which of the following entries records the acquisition of office supplies on account?

A: Office Supplies, debit; Cash, credit

B: Cash, debit; Office Supplies, credit

C: Office Supplies, debit; Accounts Payable, credit

D: Accounts Receivable, debit; Office Supplies, credit

正确答案:

(单选题)14: The accounting equation may be expressed as( )

A: Assets = Equities - Liabilities

B: Assets + Liabilities = Owner's Equity

C: Assets = Revenues less Liabilities

D: Assets - Liabilities = Owner's Equity

正确答案:

(单选题)15: 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:

(单选题)16: A characteristic of a fixed asset is that it is ( )

A: intangible

B: used in the operations of a business

D: none of the above

正确答案:

(单选题)17: Which of the following financial statements reports information as of a specific date?

A: income statement

B: statement of owner's equity

C: statement of cash flows

D: balance sheet

正确答案:

(单选题)18: 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:

(单选题)19: Using a perpetual inventory system, the entry to record the return from a customer of merchandise sold on account includes a

A: credit to Sales Returns and Allowances

B: debit to Merchandise Inventory

C: credit to Merchandise Inventory

D: debit to Cost of Merchandise Sold

正确答案:

(单选题)20: The ability of a business to pay its debts as they come due and to earn a reasonable amount of income is referred to as （）

A: solvency and leverage

B: solvency and profitability

C: solvency and liquidity

D: solvency and equity

正确答案:

(判断题)21: Paying an account payable increases liabilities and decreases assets

A: 对

B: 错

正确答案:

(判断题)22: The book value of a fixed asset reported on the balance sheet represents its market value on that date.

A: 对

B: 错

正确答案:

(判断题)23: Under the perpetual inventory system, when a sale is made, both the sale and cost of merchandise sold are recorded.

A: 对

B: 错

正确答案:

(判断题)24: A balance sheet is a list of the assets, liabilities, and owner's equity of a business for a period of time.

A: 错误

B: 正确

正确答案:

(判断题)25: During inflationary periods, the use of the LIFO method of costing inventory will result in a greater amount of net income than would result from the use of the FIFO method. A: 错误

正确答案:

(判断题)26: If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.

A: 对

B: 错

正确答案:

(判断题)27: When a stock dividend is declared, it becomes a liability

A: 错误

B: 正确

正确答案:

(判断题)28: Bonds are sold at face value when the contract rate is equal to the market rate of interest.

A: 对

B: 错

正确答案:

(判断题)29: The prices of bonds are quoted as a percentage of the bonds' market value.

A: 错误

B: 正确

正确答案:

(判断题)30: The journal entry to record the cost of warranty repairs that were incurred during the current period, but related to sales made in prior years, includes a debit to Warranty Expense.

A: 对

B: 错

正确答案:

(判断题)31: The accounting equation can be expressed as Assets - Liabilities = Owner's Equity. A: 对

B: 错

正确答案:

(判断题)32: In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.

A: 错误

B: 正确

正确答案:

(判断题)33: Dividends in arrears are liabilities of the corporation.

A: 对

B: 错

正确答案:

(判断题)34: If the debit portion of an adjusting entry is to an asset account, then the credit portion must be to a liability account.

A: 错误

B: 正确

正确答案:

(判断题)35: A corporation is a business that is legally separate and distinct from its owners.

南开大学《大学英语(二)》离线答案

一、单选题（共15小题，每题2分，共计30分）从A、B、C三个选项中选出一个能填入空白处的最佳选项，请答案填写在“客观题答题纸”上，否则成绩无效。 1. They failed to pass the exam last time, I regretted ________. A. being unable to help B. to be not able to help C. being not able to help D. not be able to help 2. She was busy last weekend. Otherwise, she _______ to the party. A. would have gone B. would go C. had gone D. would be gone 3. The book, ________ cover is broken, is not mine. A. who B. whose C. that D. which 4. I would have told him the answer if it ________ possible. A. had been B. were C. was D. have been 5. If the bridge is built, the local people will greatly benefit ________ it. A. against B. for C. from D. in 6. He entered the classroom cheerfully, ________ a book in his hand. A. to carry B. carrying C. carry D. carried 7. Some scientists say it is essential that mankind ________ the amount of air pollution in big cities A. reduce B. be reduced C. reduced D. will reduce 8. Many patients insist on having watches with them in hospital, _____ they have no schedules to keep. A. even though B. for C. as if D. since 9. I have trouble________ their meaning. A. understanding B. to understand C. understood D. be understood 10. She should spend _____ one hour practicing spoken English every day if she hopes to pass the College Spoken English Test in November. A. at last B. at best C. at most D. at least 11. Many college students like to chat on the Internet. They think talking with friends on the Internet is _____ casual and exciting ______ face to face. A. not only----but also B. less------than C. more-----than D. neither------nor 12. Although Tom has many personal problems, he _______ present every day since the first day of class. A. has been B. had been C. is D. was 13. You shouldn’t have called me while I was giving my class. You ______ me after my 2014年2月期末《大学英语（二）》共6大页-第1页

南开14秋学期《计算机应用基础》在线作业答案

南开14秋学期《计算机应用基础》在线作业答案，满分，自己做的,难啊！一,单选题 1. 人们习惯于将计算机的发展划分为四代,划分的主要依据是_____。 A. 计算机的运行速度 B. 计算机所使用的主要元器件 C. 计算机的应用领域 D. 计算机的规模 ? 正确答案：B 2. Word文档中，每个段落都有自己的段落标记，段落标记的位置在____。 A. 段落的首部 B. 段落的结尾处 C. 段落的中间位置 D. 段落中，但用户找不到的位置 ? 正确答案：B 3. TCP协议的全称是（）协议。 A. 网际 B. 远程登录 C. 传输控制 D. 文件传输 ? 正确答案：C 4. Excel 2003工作簿文件的默认扩展名为________。 A. doc B. xls C. ppt D. pdf ? 正确答案：B 5. 在Word编辑状态，能设定文档行间距命令的菜单是____。 A. “文件“菜单 B. “窗口”菜单 C. “格式”菜单 D. “工具”菜单 ? 正确答案：C

6. Word具有的功能是_____。 A. 表格处理 B. 绘制图形 C. 自动更正 D. 以上三项都是 ? 正确答案：D 7. 在Windows中，排列桌面项目图标的第一步操作是______。 A. 按鼠标右键单击任务栏空白区 B. 按鼠标右键单击桌面空白区 C. 按鼠标左键单击桌面空白区 D. 按鼠标左键单击任务栏空白区 ? 正确答案：B 8. 关于Word中设置字符格式的操作，下列说法中正确的是______。 A. 在进行字符格式排版前应先选定所要排版的内容，否则，排版操作只对光标处再输入的新文本起作用 B. Word无法设置成长字体和扁字体的效果 C. 利用“格式”工具栏设置字符格式可以达到利用“格式”菜单设置一样的功能 D. 设置的效果只对显示有效 ? 正确答案：A 9. 在PowerPoint 2003中，停止幻灯片播放的快捷键是______。 A. Enter B. Shift C. Ctrl D. Esc ? 正确答案：D 10. 在PowerPoint 2003中，当向幻灯片中添加电子表格中的数据表时，首先从电子表格中复制数据，然后选择PowerPoint中"编辑"菜单下的命令是______。 A. 全选 B. 清除 C. 粘贴 D. 替换 ? 正确答案：C 11. 在局域网中不能共享__________。 A. 硬盘

会计专业英语期末试题 )

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