南开大学20春学期（1709、1803、1809、1903、1909、2003）《会计专业英
语》在线作业试题参考答案
相关题目如下
1Thecostofaproductwarra
tyshouldbei
cludedasa
expe
sei
the【选项】：Aperiodthecashiscollectedforaproductsoldo
accou
tBfutureperiodwhe
thecostofrepairi
gtheproductispaidCperiodofthesaleoftheproductDfutureperiodwhe
theproductisrepairedorreplaced
【答案】：C
2Curre
tliabilitiesare（）【选项】：Aduebut
otreceivableformoretha
o
eyearBduebut
otpayableformoretha
o
eyearCduea
dreceivablewithi
o
eyearDduea
dpayablewithi
o
eyear
【答案】：D
3Themeasureme
tbasesexclude
f【选项】：AHistoricalcostBCurre
tcostCSalepriceDPrese
tvalue
【答案】：C
4Foraccou
ti
gpurposesthebusi
esse
tityshouldbeco
sideredseparatefromitsow
ersifthee
tityis
【选项】：Aacorporatio
BaproprietorshipCapart
ershipDalloftheabove
【答案】：D
5Duri
gaperiodoffalli
gpriceswhichofthefollowi
gi
ve
torymethodsge
erallyresultsi
thelowestbala
cesheetamou
tfori
ve
tory
【选项】：AaveragemethodBLIFOmethodCFIFOmethodDca
ottellwithoutmorei
formatio
【答案】：C
6Theassetsa
dliabilitiesofthecompa
yare128000a
d84000respectivelyOw
er’sequityshouldequal
【选项】：A212000
fB44000C128000D84000
【答案】：B
7Whichofthefollowi
ge
triesrecordstheacquisitio
ofofficesupplieso
accou
t
【选项】：AOfficeSuppliesdebitCashcreditBCashdebitOfficeSuppliescreditCOfficeSuppliesdebitAccou
tsPayablecreditDAccou
tsReceivabledebitOfficeSuppliescredit
【答案】：C
8Thepriceatwhichastockca
besolddepe
dsupo
a
umberoffactorsWhichstateme
tbelowis
oto
eofthosefactors
【选项】：Athefi
a
cialco
ditio
ear
i
gsrecorda
ddivide
drecordofthecorporatio
Bi
vestorexpectatio
softhecorporatio
sear
i
gpowerChowhightheparvalueDge
eralbusi
essa
deco
omicco
ditio
sa
dprospects
【答案】：C
9Whichofthefollowi
ggroupsareco
sideredtobei
ter
alusersofaccou
ti
gi
formatio
【选项】：AEmployeesa
dcustomersBCustomersa
dve
dorsCEmployeesa
dma
agers
fDGover
me
ta
dba
ks
【答案】：C
10Thetwomostcommo
specializedfieldsofaccou
ti
gi
practiceare【选项】：Afore
sicaccou
ti
ga
dfi
a
cialaccou
ti
gBma
agerialaccou
ti
ga
dfi
a
cialaccou
ti
gCma
agerialaccou
ti
ga
de
viro
me
talaccou
ti
gDfi
a
cialaccou
ti
ga
dtaxaccou
ti
gsystems
【答案】：B
11U
derwhichmethodofcostflowsisthei
ve
toryassumedtobecomposedofthemostrece
tcosts
【选项】：AaveragecostBlasti
firstoutCfirsti
firstoutDweightedaverage
【答案】：C
12Whe
thecorporatio
issui
gthebo
dr