南开大学《会计专业英语》在线作业.docx

南开大学《会计专业英语》在线作业

PAGE1

《会计专业英语》在线作业

Theamountoftheoutstandingchecksisincludedonthebankreconciliationasa(n)（）

A:deductionfromthebalanceperdepositorsrecords

B:additiontothebalanceperbankstatement

C:deductionfromthebalanceperbankstatement

D:additiontothebalanceperdepositorsrecords

参考选项：C

Thefinancialstatementthatpresentsasummaryoftherevenuesandexpensesofabusinessforaspecificperiodoftime,suchasamonthoryear,iscalleda(n)

A:incomestatement

B:incomestatement

C:priorperiodstatement

D:statementofownersequity

参考选项：A

Thefollowingareexamplesofexternalusersofaccountinginformationexcept:

A:government

B:customers

C:creditors

D:alloftheabove

参考选项：D

Thetwomethodsofaccountingforinvestmentsinstockarethecostmethodandthe()

A:straight-linemethod

B:equitymethod

C:liabilitymethod

D:interestmethod

参考选项：B

SinkingFundCashwouldbeclassifiedonthebalancesheetas（）

A:acurrentasset

B:afixedasset

C:anintangibleasset

D:aninvestment

参考选项：D

南开大学《会计专业英语》在线作业全文共1页，当前为第1页。Revenueshouldberecognizedwhen（）

南开大学《会计专业英语》在线作业全文共1页，当前为第1页。

A:cashisreceived

B:theserviceisperformed

C:thecustomerplacesanorder

D:thecustomerchargesanorder

参考选项：B

Whichoftheitemsbelowisnotabusinessorganizationform?()

A:entrepreneurship

B:proprietorship

C:partnership

D:corporation

参考选项：A

Notesmaybeissued()

A:whenassetsarepurchased

B:tocreditorstotemporarilysatisfyanaccountpayablecreatedearlier

C:whenborrowingmoney

D:alloftheabove

参考选项：D

Expensesarereportedonthe()

A:incomestatement

B:statementofownersequity

C:statementofcashflows

D:balancesheet

参考选项：A

Whenthemarketrateofinterestonbondsishigherthanthecontractrate,thebondswillsellat()

A:apremium

B:theirfacevalue

C:theirmaturityvalue

D:adiscount

参考选项：D

TheaccountUnrealizedGain(Loss)onAvailable-For-SaleSecuritiesshouldbeincludedinthe()

A:Incomestatement