南开大学19秋期末考核《会计专业英语》习题参考.doc

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1、《会计专业英语》19秋期末考核试卷总分:100得分:100第1题,Whichoftheitemsbelowisnotabusinessorganizationform?（）A、entrepreneurshipB、proprietorshipC、partnershipD、corporation正确答案:A第2题,Whichofthefollowinggroupsareconsideredtobeinternalusersofaccountinginformation?A、EmployeesandcustomersB、Customer

2、sandvendorsC、EmployeesandmanagersD、Governmentandbanks正确答案:C第3题,Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?A、netincomeisunderstatedB、netincomeisoverstatedC、costofmerchandisesoldisunderstatedD、merc

3、handiseinventoryreportedonthebalancesheetisoverstated正确答案:A第4题,TheinventorymethodthatassignsthemostrecentcoststocostofgoodsoldisA、FIFOB、LIFOC、averageD、specificidentification正确答案:B第5题,Thetwomostcommonspecializedfieldsofaccountinginpracticeare()A、forensicaccountingandfi

4、nancialaccountingB、managerialaccountingandfinancialaccountingC、managerialaccountingandenvironmentalaccountingD、financialaccountingandtaxaccountingsystems正确答案:B第6题,Theinterestratespecifiedinthebondindentureiscalledthe()A、discountrateB、contractrateC、marketrateD、effectiv

5、erate正确答案:B第7题,Theexcessofissuepriceoverparofcommonstockistermeda(n)()A、discountB、incomeC、deficitD、premium正确答案:D第8题,Theincomestatementispreparedfrom()A、theadjustedtrialbalance.B、theincomestatementcolumnsoftheworksheet.C、eithertheadjustedtrialbalanceortheincomestatemen

6、tcolumnsoftheworksheet.D、boththeadjustedtrialbalanceandtheincomestatementcolumnsoftheworksheet.正确答案:C第9题,Thepriceatwhichastockcanbesolddependsuponanumberoffactors.Whichstatementbelowisnotoneofthosefactors?()A、thefinancialcondition,earningsrecord,anddividendrecordofthe

7、corporationB、investorexpectationsofthecorporation'searningpowerC、howhightheparvalueD、generalbusinessandeconomicconditionsandprospects正确答案:C第10题,Whichofthefollowingmeasuresacompany’sabilitytopayitscurrentliabilities?A、earningspershareB、inventoryturnoverC、currentratioD、

8、numberoftimesinterestchargesearned正确答案:C第11题,Duringaperiodoffallingprices,whichofthefollowinginventorymethodsgenerallyresult