南开大学14秋学期会计专业英语.docxVIP

14秋学期《会计专业英语》在线作业 试卷总分：100测试时间：--试卷得分：100单选题 判断题 、单选题（共?20?道试题，共?40?分。）?得分：401.??The most widely used depreciation method is A. straight-lineB. sum-of-the-years-digitsC. declining-balanceD. units-of-production?满分：2??分?得分：22.??Which of the following should not be considered cash by an accountant? A. coinsB. bank checking accountsC. postage stampsD. Petty cash funds?满分：2??分?得分：23.??A capital expenditure results in a debit to （ ） A. an expense accountB. a capital accountC. a liability accountD. an asset account?满分：2??分?得分：24.??Characteristics of a corporation include （ ） A. shareholders who are mutual agentsB. direct management by the shareholders (owners)C. its inability to own propertyD. shareholders who have limited liability?满分：2??分?得分：25.??The journal entry a company uses to record the estimated accrued product warranty liability is （ ） A. debit Product Warranty Expense; credit Product Warranty PayableB. debit Product Warranty Payable; credit CashC. debit Product Warranty Expense; credit CashD. debit Product Warranty Payable; credit Product Warranty Expense?满分：2??分?得分：26.??The two methods of accounting for investments in stock are the cost method and the （ ） A. straight-line methodB. equity methodC. liability methodD. interest method?满分：2??分?得分：27.??Notes may be issued （ ） A. when assets are purchasedB. to creditors to temporarily satisfy an account payable created earlierC. when borrowing moneyD. all of the above?满分：2??分?得分：28.??Expenses are reported on the（ ） A. income statementB. statement of owners equityC. statement of cash flowsD. balance sheet?满分：2??分?得分：29.??Financial statements in which financial data for two or more companies are combined as a single entity are called A. conventional statementsB. consolidated statementsC. audited statementsD. constitutional statements?满分：2??分?得分：210.??The inventory method that assigns the most recent costs to cost of good sold is A. FIFOB. LIFOC. averageD. specific identification?满分：2??分?得分：211.??When the corporation iss