[南开大学]21春学期《会计专业英语》在线作业-(资料答案)1.docxVIP

[南开大学]21春学期《会计专业英语》在线作业

试卷总分：100得分：100

一、单选题(共20道试题，共40分)

1.Ifthetwototalsofatrialbalancearenotequal,itcouldbeduetoA项.anerrorindeterminingtheaccountbalances,suchasabalancebeingincorrectlycomputed

B项.recordingthesametransactionmorethanonce

C项.failuretorecordatransaction

D项.recordingthesameerroneousamountforboththedebitandthecreditpartsofatransaction

[-标准答案-]：A

2.Characteristicsofacorporationinclude()

A项.shareholderswhoaremutualagents

B项.directmanagementbytheshareholders(owners)

C项.itsinabilitytoownproperty

D项.shareholderswhohavelimitedliability

[-标准答案-]：D

3.Theterm“inventory”indicates()

A项.merchandiseheldforsaleinthenormalcourseofbusiness

B项.materialsintheprocessofproductionorheldforproduction

C项.supplies

D项.bothAandB

[-标准答案-]：D

4.Acharacteristicofafixedassetisthatitis()

A项.intangible

B项.usedintheoperationsofabusiness

C项.heldforsaleintheordinarycourseofthebusiness

D项.noneoftheabove

[-标准答案-]：B

5.Usingaperpetualinventorysystem,theentrytorecordthereturnfromacustomerofmerchandisesoldonaccountincludesa

A项.credittoSalesreturnsandAllowances

B项.debittoMerchandiseInventory

C项.credittoMerchandiseInventory

D项.debittoCostofMerchandiseSold

[-标准答案-]：B

6.Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe()

A项.Uncollectibleaccountsexpensefortheyear

B项.totaloftheaccountsreceivableswritten-offduringtheyear

C项.totalestimateduncollectibleaccountsasoftheendoftheyear

D项.sumofallaccountsthatarepastduE项.

[-标准答案-]：C

7.Revenuesarereportedwhen

A项.acontractissigned

B项.acontractissigned

C项.workisbegunonthejob

D项.workiscompletedonthejob

[-标准答案-]：D

8.Theinterestratespecifiedinthebondindentureiscalledthe()

A项.discountrate

B项.contractrate

C项.marketrate

D项.effectiverate

[-