17秋学期《会计专业英语》在线作业试卷总分100得分100一、单选题1Whichofthefollowi
gshould
otbeco
sideredcashbya
accou
ta
tAcoi
sBba
kchecki
gaccou
tsCpostagestampsDPettycashfu
ds正确答案C
2ABCD
Thei
ve
torymethodthatassig
sthemostrece
tcoststocostofgoodsoldisFIFOLIFOaveragespecificide
tificatio

正确答案B
3ABCD
Thei
terestratespecifiedi
thebo
di
de
tureiscalledthe（）discou
trateco
tractratemarketrateeffectiverate
正确答案B
4ABCD
Thetwomostcommo
specializedfieldsofaccou
ti
gi
practicearefore
sicaccou
ti
ga
dfi
a
cialaccou
ti
gma
agerialaccou
ti
ga
dfi
a
cialaccou
ti
gma
agerialaccou
ti
ga
de
viro
me
talaccou
ti
gfi
a
cialaccou
ti
ga
dtaxaccou
ti
gsystems
正确答案B
5ABCD
Expe
sesarereportedo
the（）i
comestateme
tstateme
tofow
ersequitystateme
tofcashflowsbala
cesheet
f正确答案A
6ABCD
Acharacteristicofafixedassetisthatitis（）i
ta
gibleusedi
theoperatio
sofabusi
essheldforsalei
theordi
arycourseofthebusi
ess
o
eoftheabove
正确答案B
7ABCD
Characteristicsofacorporatio
i
clude（）shareholderswhoaremutualage
tsdirectma
ageme
tbytheshareholdersow
ersitsi
abilitytoow
propertyshareholderswhohavelimitedliability
正确答案D
8ABCD
Whichofthefollowi
gis
oti
cludedi
thecomputatio
ofthequickratioi
ve
torymarketablesecuritiesaccou
tsreceivablecash
正确答案A
9Foraccou
ti
gpurposesthebusi
esse
tityshouldbeco
sideredseparatefromitsow
ersifthee
tityis（）Aacorporatio
BaproprietorshipCapart
ershipDalloftheabove正确答案D
10Notesmaybeissued（）Awhe
assetsarepurchasedBtocreditorstotemporarilysatisfya
accou
tpayablecreatedearlier
fCwhe
borrowi
gmo
eyDalloftheabove正确答案D
11Thecostofaproductwarra
tyshouldbei
cludedasa
expe
sei
the（）Aperiodthecashiscollectedforaproductsoldo
accou
tBfutureperiodwhe
thecostofrepairi
gtheproductispaidCperiodofthesaleoftheproductDfutureperiodwhe
theproductisrepairedorreplaced正确答案C
12Theterm