奥鹏南开大学 20秋学期(1609、1703)《会计专业英语》在线作业.pdf

奥鹏南开大学 2020 年秋季学期在线作业 1119255375 1.Which of the following is not included in the computation of the quick ratio? A.inventory B.marketable securities C.accounts receivable D.cash 【参考答案】: A 2.Which of the items below is not a business organization form? （） A.entrepreneurship B.proprietorship C.partnership D.corporat ion 【参考答案】: A 3.The inventory method that assigns the most recent costs to cost of good sold is A.FIFO B.LIFO C.average D.specific identification 【参考答案】: B 4.When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at ( ) A.a premium B.their face value C.their maturity value D.a discount 【参考答案】: D 5.The primary purpose of a stock split is to ( ) A.increase paid-in capital B.reduce the market price of the stock per share C.increase the market price of the stock per share D.increase retained earnings 【参考答案】: B 6.If preferred stock has dividends in arrears, the preferred stock must be ( ) A.participating B.callable C.cumulative D.convertible 【参考答案】: C 7.The assets and liabilities of the company are $128,000 and $84,000, respectively. Owner’s equity should equal A.$212,000 B.$44,000 C.$128,000 D.$84,000 【参考答案】: B 8.Which of the following should not be considered cash by an accountant? A.coins B.bank checking accounts C.postage stamps D.Petty cash funds 【参考答案】: C 9.Which of the following concepts relates to separating the reporting of business and personal economic transactions? A.Cost Concept B.Unit of Measure Concept C.Business Entity Concept D.Objectivity Concept 【参考答案】: C 10.The primary purpose of a stock split is to （） A.increase paid-in capital B.reduce the market price of the stock per share C.increase the market price of the stock per share D.increase retained earnings 【参考答案】: B 11.Cash divi