15春学期《会计专业英语》在线作业答案.docVIP

答案： 单选? DADAA,DCCDC,CBBBC,ABDBD 判断ABBBA,AAAAA,BBAAB,BAABB,ABABB,BAAAA 一、单选题（共?20?道试题，共?40?分。） 1.??A capital expenditure results in a debit to （ ） A. an expense account B. a capital account C. a liability account D. an asset account ??????满分：2??分 2.??The debt created by a business when it makes a purchase on account is referred to as an A. account payable B. account receivable C. asset D. expense payable ??????满分：2??分 3.??When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are A. convertible bonds B. unsecured bonds C. debenture bonds D. callable bonds ??????满分：2??分 4.??Which of the items below is not a business organization form?（ ） A. entrepreneurship B. proprietorship C. partnership D. corporation ??????满分：2??分 5.??Cash investments made by the owner to the business are reported on the statement of cash flows in the A. financing activities section B. investing activities section C. operating activities section D. supplemental statement ??????满分：2??分 6.??Current liabilities are（） A. due, but not receivable for more than one year B. due, but not payable for more than one year C. due and receivable within one year D. due and payable within one year ??????满分：2??分 7.??The measurement bases exclude( ) A. Historical cost B. Current cost C. Sale price D. Present value ??????满分：2??分 8.??A bank reconciliation should be prepared periodically because （ ） A. the depositors records and the banks records are in agreement B. the bank has not recorded all of its transactions C. any differences between the depositors records and the banks records should be determined, and any errors made by either party should be ??????满分：2??分 9.??Which statement below is not a reason for a corporation to buy back its own stock. A. resale to employees B. bonus to employees C. for supporting the market price of the stock D. to increase the shares outstanding ??????满分：2??分 10.??On the balance sheet, the amount