2013年春季基础会计学网上作业2(国外英语资料).doc

2013年春季基础会计学网上作业2(国外英语资料) Problem number: 1: choice question (please choose the only correct answer in the following choices) : 5 Content: The final column of balance sheet is mostly based on the general ledger accounts and the () of the ledger accounts. A, beginning balance B, the ending balance C, the amount of this period D, the cumulative amount of the total Standard answer: B Students answer: B Subject score: 5 Problem number 2: a single choice (please select the only correct answer in the following choices) : 5 Content: The interest expense of a company that borrows a lot of interest on short-term borrowings can be settled by season and at the end of the season. A, amortization by the month B, the quarterly amortization C, accrued by the month D, the quarterly withholding Standard answer: C Students answer: C Subject score: 5 Problem number: 3: one choice (please select the only correct answer in the following choices) : 5 Content: Trying to balance the account records is based on the basic principle of (). A, the structure of the account B, the categories of accounting elements C, the content of the business that happens D, the accounting equation Standard answer: D Students answer: D Subject score: 5 Title 4: a single choice (please select the only correct answer in the following choices) : 5 Content: The accounting law of the Peoples Republic of China is clear: () to be responsible for the accounting work of the whole country. A, the state council B, the financial department of the state council C, China certified public accountants association D, Chinese accounting society Standard answer: B Students answer: B Subject score: 5 Title 5: a single choice (please select the only correct answer in the following choices) : 5 Content: The following items do not belong to the current assets (). A, advance payments B, accounts receivable, C, prepaid expenses D, cash Standard answer: a. Students answer: a. Subject score: 5 Problem number 6: a single choice (please s