《专业英语习题》word版.doc

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1、专业英语习题一、单项选择题1.Whichofthefollowingarereportedinthestockholders’equitysectionofthebalancesheet?()a.revenuesandexpensesb.dividendsandretainedearningsc.commonstockanddividendsd.commonstockandretainedearnings2.Currentassetsarepresentedinthebalancesheetinorderof()a.dollaramou

2、ntsb.liquidityc.solvencyd.thealphabet3.Currentliabilitiesincludeallofthefollowingexcept()a.accruedwagespayableb.advancereceivedfromcustomerc.currentportionoflong-termloand.prepaidexpenses4.Credittermsof2/10n/30indicate:()a.a2%discountif10itemsarepurchasedb.nopaymentisreq

3、uireduntilthe31stdayaftertheinvoicedatea.a10%discountif2itemsarepurchased.b.a2%discountforamountspaidwithin10daysoftheinvoiceandtheremainingbalanceduewithin30days5.WhichstatementregardingtheinventoryturnoverratioisNotTrue?()a.Theratiomeasurestheaveragerateofspeedinventor

4、iesmovethroughandoutofcompany.b.Inventoryturnover=AverageInventory¸COGSc.Inventoryturnoverfiguresvaryconsiderablyfromindustrytoindustry.d.Alowinventoryturnovercanresultfromanoverextendedinventorypositionorfrominadequatesalesvolume.6.Whichstatementregardingtheliabilitiesa

5、ndowners’equitysectionofbalancesheetisFalse?()a.PaymentofDividendPayableeliminatesboththeassetsandtheowners’equityb.Liabilitiesaredebtsorobligationsthatmustbedischargedinmoneyorservicesinthefuturec.Owners’equityisaresidualclaimtotheremainingassetsafterdischargeofdebts.d.

6、BalancesheetofcorporationsshouldseparateCapitalStockandRetainedEarnings.7.Whatisthedifferencebetweenthequickandcurrentratio?()a.Thequickratiodealswiththecompany’sabilitytopayitsliabilitieswhereasthecurrentratiodoesnotb.Thecurrentratioisamorestringent(严格的)testofliquidityt

7、hanthequickratio.c.Thequickratioexcludesinventory,whichthecurrentratioincludesforcalculationpurposes.d.Managementprimarilyusesthecurrentratiowhereasinvestorsandanalystsaretheprimaryusersofthequickratio.8.WhatofthefollowingisNotanexampleofapportionmentofrecordedcosts?()a.

8、Depreciationoffixedassetsb.Reallocationofreceiptsinadvance.c.Expirationofinsurancepremium.d.Consumeofsu