16秋学期)《会计专业英语》在线作业

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1、17春南开16秋学期）《会计专业英语》在线作业一、单选题（共20道试题，共40分。）1.Currentliabilitiesare（）A.due,butnotreceivableformorethanoneyearB.due,butnotpayableformorethanoneyearC.dueandreceivablewithinoneyearD.dueandpayablewithinoneyear正确答案：2.Underwhichmethodofcostflowsistheinventoryass

2、umedtobecomposedofthemostrecentcosts?A.averagecostB.last-in,first-outC.first-in,first-outD.weightedaverage正确答案：3.Notesmaybeissued（）A.whenassetsarepurchasedB.tocreditor'stotemporarilysatisfyanaccountpayablecreatedearlierC.whenborrowingmoneyD.alloftheabove

3、正确答案：4.Cashequivalents（）A.areillegalinsomecompanyB.willbeconvertedtocashwithintwoyearsC.willbeconvertedtocashwithin90daysD.willbeconvertedtocashwithin120days正确答案：5.Thecostofaproductwarrantyshouldbeincludedasanexpenseinthe（）A.periodthecashiscollectedforap

4、roductsoldonaccountB.futureperiodwhenthecostofrepairingtheproductispaidC.periodofthesaleoftheproductD.futureperiodwhentheproductisrepairedorreplaced正确答案：6.ThemostwidelyuseddepreciationmethodisA.straight-lineB.sum-of-the-years-digitsC.declining-balanceyea

5、rsmortgagehousing;4.mortgageregistrationformalitiesarecompleted.(D)pledge1.borrower(includingthepledgor)between18-65yearsofage,withfullcivilcapacity;2.collateralD.units-of-production正确答案：7.Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto

6、()A.suppliesexpenseB.costofmerchandisesoldC.merchandiseinventoryD.sales正确答案：8.Debtsowedbyabusinessarereferredtoas（）A.accountsreceivablesB.equitiesC.owner’sequityD.liabilities正确答案：9.Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequal

7、tothe（）A.UncollectibleaccountsexpensefortheyearB.totaloftheaccountsreceivableswritten-offduringtheyearC.totalestimateduncollectibleaccountsasoftheendoftheyearD.sumofallaccountsthatarepastdue.正确答案：10.Theinterestratespecifiedinthebondindentureiscalledthe（）

8、A.discountrateB.contractrateC.marketrateD.effectiverate正确答案：11.Theabilityofabusinesstopayitsdebtsastheycomedueandtoearnareasonableamountofincomeisreferredtoas（）A.solvencyandleverageB.solvencyandprofitabilityC.solvencyandli