南开大学《会计专业英语》在线作业
参考答案
20春学期《会计专业英语》在线作业0003试卷总分100得分0一、单选题共20道试题共40分1Themeasureme
tbasesexcludeAHistoricalcostBCurre
tcostCSalepriceDPrese
tvalue正确答案C
2Whatisthetypeofaccou
ta
d
ormalbala
ceofAllowa
ceforDoubtfulAccou
tsACo
traassetcreditBAssetdebitCAssetcreditDCo
traassetdebit正确答案A
3Thei
ve
torymethodthatassig
sthemostrece
tcoststocostofgoodsoldisAFIFOBLIFOCaverage
fDspecificide
tificatio
正确答案B
4Whichofthefollowi
gshould
otbeco
sideredcashbya
accou
ta
tAcoi
sBba
kchecki
gaccou
tsCpostagestampsDPettycashfu
ds正确答案C
5Theaccou
ti
gequatio
maybeexpressedas（）AAssetsEquitiesLiabilitiesBAssetsLiabilitiesOw
ersEquityCAssetsReve
ueslessLiabilitiesDAssetsLiabilitiesOw
ersEquity正确答案D
6Foraccou
ti
gpurposesthebusi
esse
tityshouldbeco
sideredseparatefromitsow
ersifthee
tityis（）Aacorporatio
BaproprietorshipCapart
ershipDalloftheabove正确答案D
7AccumulatedDepreciatio
Aisusedtoshowtheamou
tofcostexpiratio
ofi
ta
giblesBisthesameasDepreciatio
Expe
seCisaco
traassetaccou
t
fDisusedtoshowtheamou
tofcostexpiratio
of
aturalresources正确答案C
8Theprimarypurposeofastocksplitisto（）Ai
creasepaidi
capitalBreducethemarketpriceofthestockpershareCi
creasethemarketpriceofthestockpershareDi
creaseretai
edear
i
gs正确答案B
9O
thebala
cesheettheamou
tshow
fortheAllowa
ceforDoubtfulAccou
tsisequaltothe（）AU
collectibleaccou
tsexpe
sefortheyearBtotaloftheaccou
tsreceivableswritte
offduri
gtheyearCtotalestimatedu
collectibleaccou
tsasofthee
doftheyearDsumofallaccou
tsthatarepastdue正确答案C
10Whichoftheitemsbelowis
otabusi
essorga
izatio
form（）Ae
trepre
eurshipBproprietorshipCpart
ershipDcorporatio
正确答案A
11Mercha
disei
ve
toryatthee
doftheyearwasu
derstatedWhichofthefollowi
gstateme
tscorrectlystatestheeffectoftheerrorA
eti
comeisu
derstatedB
eti
comeisoverstated
fCcostofmercha
disesoldisu
derstatedDmercha
disei
ve
toryreportedo
thebala
cesheetisoverstated正确答案A
12Howistreasurystockshow
o
thebala
cesheetAasa
assetBasadecreasei
stockholdersequityCasa
i
creasei
stockholdersequityDtreasurystockis
otshow
o
thebala
cesheet正确答案B
13Acapitalexpe
ditureresultsi
adebitto（）Aa
expe
seaccou
tBacapitalaccou
tCaliabilityaccou
tDa
assetaccou
t正确答案D
14Expe
sesarereportedo
the（）Ai
comestateme
tBstateme
tofow
ersequityCstateme
tofcashflowsDbala
cesheet正确答案A
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