会计专业英语在线练习南大.docVIP

南开大学现代远程教育学院在线考试中心 考试科目： 课程练习-会计专业英语 题目总数： 50 考试时间 2012-11-15至2013-3-6 最高分 100 剩余次数 4 满分： 100 本次成绩： 100 本次考试结果 第1题(回答正确) The two most common specialized fields of accounting in practice are( ) √ A managerial accounting and financial accounting ? B forensic accounting and financial accounting ? C managerial accounting and environmental accounting ? D financial accounting and tax accounting systems 第2题(回答正确) Using accrual accounting, expenses are recorded and reported only（ ） ? A when they are incurred and paid at the same time √ B when they are incurred, whether or not cash is paid ? C if they are paid before they are incurred ? D if they are paid after they are incurred 第3题(回答正确) The measurement bases exclude( ) ? A Current cost ? B Historical cost √ C Sale price ? D Present value 第4题(回答正确) Debts owed by a business are referred to as（ ） ? A equities ? B accounts receivables ? C owner’s equity √ D liabilities 第5题(回答正确) Cash investments made by the owner to the business are reported on the statement of cash flows in the ? A investing activities section √ B financing activities section ? C operating activities section ? D supplemental statement 第6题(回答正确) The amount of the outstanding checks is included on the bank reconciliation as a(n) （ ） ? A addition to the balance per bank statement ? B deduction from the balance per depositors records √ C deduction from the balance per bank statement ? D addition to the balance per depositors records 第7题(回答正确) Cash equivalents（ ） ? A will be converted to cash within two years ? B are illegal in some company √ C will be converted to cash within 90 days ? D will be converted to cash within 120 days 第8题(回答正确) On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （ ） ? A total of the accounts receivables written-off during the year ? B Uncollectible accounts expense for the year √ C total estimated uncollectible accounts as of the end of the year ? D sum of all accounts that a