南开15春学期《会计专业英语》在线作业试卷

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1、一、单选题(共20道试题，共40分o)V1.Acapitalexpenditureresultsinadebitto()A.anexpenseaccountB.acapitalaccountC.aliabilityaccountD.anassetaccount满分：2分2.ThedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasanA.accountpayableB.accountreceivableC.assetD.expensepayable满分：2分3.Whenthecorpora

2、tionissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificprice,thebondsareA.convertiblebondsB.unsecuredbondsC.debenturebondsA.callablebonds2.Whichoftheitemsbelowisnotabusinessorganizationform?()A.entrepreneurshipB.proprietorshipC.partnershipD.corporation满分：2分

3、3.CashinvestmentsmadebytheownertothebusinessarereportedonthestatementofcashflowsintheA.financingactivitiessectionB.investingactivitiessectionC.operatingactivitiessectionD.supplementalstatement满分：2分4.Currentliabilitiesare()A.due,butnotreceivableformorethanoneyearB.due,butnotpayableformo

4、rethanoneyearC.dueandreceivablewithinoneyearD.dueandpayablewithinoneyear满分：2分2.Themeasurementbasesexclude()A.HistoricalcostB.CurrentcostC.SalepriceD.Presentvalue满分：2分2.Abankreconciliationshouldbepreparedperiodicallybecause()A.thedepositor'srecordsandthebank'srecordsareinagreementB.theb

5、ankhasnotrecordedallofitstransactionsC.anydifferencesbetweenthedepositor'srecordsandthebank'srecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbe满分：2分3.Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock.A.resaletoemployeesB.bonustoemployeesC.forsupportingthem

6、arketpriceofthestockD.toincreasethesharesoutstanding满分：2分4.Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe()A.UncollectibleaccountsexpensefortheyearB.totaloftheaccountsreceivableswritten-offduringtheyearC.totalestimateduncollectibleaccountsasoftheendofthe

7、yearD.sumofallaccountsthatarepastdue・满分：2分11・Cashdividendsareusuallynotpaidonwhichofthefollowing?A.classBcommonstockB.preferredstockC.treasurystockD.classAcommonstock满分：2分12.Theprimarypurposeofastocksplitisto()A.increasepaid-incapitalB.reducethemarketpriceofthestockpershareC.increase