[南开大学]《会计专业英语》19秋期末考核(答案参考) .pdfVIP

【奥鹏】 -[ 南开大学 ] 《会计专业英语》 19 秋期末考核 试卷总分 :100 得 分 :100 第 1 题 ,Which of the items below is not a business organization form? A、 entrepreneurship B、 proprietorship C、 partnership D、 corporation 正确答案 :A 第 2 题 ,Which of the following groups are considered to be internal users information? of accounting A、 Employees and customers B、 Customers and vendors C、 Employees and managers D、 Government and banks 正确答案 :C 第 3 题 ,Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error? A、 net income is understated B、 net income is overstated C、 cost of merchandise sold is understated D、 merchandise inventory reported on the balance sheet is overstated 正确答案 :A 第 4 题 ,The inventory method that assigns the most recent costs to cost is of good sold A、 FIFO B、 LIFO C、 average D、 specific identification 正确答案 :B 第 5 题 ,The two most common specialized fields of accounting in practice are( ) A、 forensic accounting and financial accounting B、 managerial accounting and financial accounting C、 managerial accounting and environmental accounting D、 financial accounting and tax accounting systems 正确答案 :B 第 6 题 ,The interest rate specified in the bond indenture is called the ( ) A、 discount rate B、 contract rate C、 market rate D、 effective rate 正确答案 :B 第 7 题 ,The excess of issue price over par of common stock is termed a(n) ( ) A、 discount B、 income C、 deficit D、 premium 正确答案 :D 第 8 题 ,The income statement is prepared from( ) A、 the adjusted trial balance. B、 the income statement columns of the work sheet. C、either the adjusted trial balance or the income statement columns of the work sheet. D、 both the adjusted trial balance and the income statement columns of the work sheet. 正确答案 :C 第 9 题 ,The price at which a stock can be sold depends upon a