南开大学22春“会计学”《会计专业英语》作业考核题库高频考点版(参考答案)试题号2.pdfVIP

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南开大学22春“会计学”《会计专业英语》作业考核题库高频考点版（参

考答案）

一.综合考核(共50题)

1.

Foracurrentliabilitytoexist,thefollowingtwotestsmustbemet.Theliability

mustbedueusuallywithinayearandmustbepaidoutofcurrentassets.()

A.正确

B.错误

参考答案：A

2.

Allofthefollowingbelowareneededforthecalculationofdepreciationexcept()

A.cost

B.residualvalue

C.estimatedlife

D.bookvalue

参考答案：D

3.

Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto