会计专业英语在线练习-南大

《会计专业英语在线练习-南大》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、南开大学现代远程教育学院在线考试中心考试科目：课程练习-会计专业英语题目总数：50考试时间2012-11-15至2013-3-6最高分100剩余次数4满分：100本次成绩：100本次考试结果第1题(回答正确)Thetwomostcommonspecializedfieldsofaccountinginpracticeare()√Amanagerialaccountingandfinancialaccounting Bforensicaccountingandfinancialaccounting Cmanagerialaccountingandenvironmenta

2、laccounting Dfinancialaccountingandtaxaccountingsystems第2题(回答正确)Usingaccrualaccounting,expensesarerecordedandreportedonly（） Awhentheyareincurredandpaidatthesametime√Bwhentheyareincurred,whetherornotcashispaid Ciftheyarepaidbeforetheyareincurred Diftheyarepaidaftertheyareincurred第3题(回答正确

3、)Themeasurementbasesexclude() ACurrentcost BHistoricalcost√CSaleprice DPresentvalue第4题(回答正确)Debtsowedbyabusinessarereferredtoas（） Aequities Baccountsreceivables Cowner’sequity√Dliabilities第5题(回答正确)Cashinvestmentsmadebytheownertothebusinessarereportedonthestatementofcashflowsinthe Ainves

4、tingactivitiessection√Bfinancingactivitiessection Coperatingactivitiessection Dsupplementalstatement第6题(回答正确)Theamountoftheoutstandingchecksisincludedonthebankreconciliationasa(n)（） Aadditiontothebalanceperbankstatement Bdeductionfromthebalanceperdepositor'srecords√Cdeductionfromthebala

5、nceperbankstatement Dadditiontothebalanceperdepositor'srecords第7题(回答正确)Cashequivalents（） Awillbeconvertedtocashwithintwoyears Bareillegalinsomecompany√Cwillbeconvertedtocashwithin90days Dwillbeconvertedtocashwithin120days第8题(回答正确)Onthebalancesheet,theamountshownfortheAllowanceforDoubtfu

6、lAccountsisequaltothe（） Atotaloftheaccountsreceivableswritten-offduringtheyear BUncollectibleaccountsexpensefortheyear√Ctotalestimateduncollectibleaccountsasoftheendoftheyear Dsumofallaccountsthatarepastdue.第9题(回答正确)WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts? A

7、Asset,debit√BContraasset,credit CAsset,credit DContraasset,debit第10题(回答正确)Theinventorymethodthatassignsthemostrecentcoststocostofgoodsoldis√ALIFO BFIFO Caverage Dspecificidentification第11题(回答正确)AccumulatedDepreciation() AisthesameasDepreciationExpense Bisusedtoshowtheamountofco