南开大学2015春会计《英语》在线作业满答案.docx

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1、15春学期《会计专业英语》在线作业一,单选题1.Acapitalexpenditureresultsinadebitto（）A.anexpenseaccountB.acapitalaccountC.aliabilityaccountD.anassetaccount?正确答案：D2.ThedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasanA.accountpayableB.accountreceivableC.assetD.expensepayable?正确答案：A3.Whenthecorporati

2、onissuingthebondshastherighttorepurchasethebondspriortothematuritydateforaspecificprice,thebondsareA.convertiblebondsB.unsecuredbondsC.debenturebondsD.callablebonds?正确答案：D4.Whichoftheitemsbelowisnotabusinessorganizationform?（）A.entrepreneurshipB.proprietorshipC.partnershipD.corporation?正确答案：A5

3、.CashinvestmentsmadebytheownertothebusinessarereportedonthestatementofcashflowsintheA.financingactivitiessectionB.investingactivitiessectionC.operatingactivitiessectionD.supplementalstatement?正确答案：A6.Currentliabilitiesare（）A.due,butnotreceivableformorethanoneyearB.due,butnotpayableformorethano

4、neyearC.dueandreceivablewithinoneyearD.dueandpayablewithinoneyear?正确答案：D7.Themeasurementbasesexclude()A.HistoricalcostB.CurrentcostC.SalepriceD.Presentvalue?正确答案：C8.Abankreconciliationshouldbepreparedperiodicallybecause（）A.thedepositor'srecordsandthebank'srecordsareinagreementB.thebankhasnotre

5、cordedallofitstransactionsC.anydifferencesbetweenthedepositor'srecordsandthebank's正确答案：C9.Whichstatementbelowisnotareasonforacorporationtobuybackitsownstock.A.resaletoemployeesB.bonustoemployeesC.forsupportingthemarketpriceofthestockD.toincreasethesharesoutstanding?正确答案：D10.Onthebalancesheet,t

6、heamountshownfortheAllowanceforDoubtfulAccountsisequaltothe（）A.UncollectibleaccountsexpensefortheyearB.totaloftheaccountsreceivableswritten-offduringtheyearC.totalestimateduncollectibleaccounts正确答案：C11.Cashdividendsareusuallynotpaidonwhichofthefollowing?A.classBcommonstockB.preferredstockC.tre

7、asurystockD.classAcommonstock?正确答案：C12.Theprimarypurposeofastocksplitisto（）A.increasepaid-incapitalB.reducethemarketpriceofthestockpershareC.increasethemarketpriceofthestockpershareD.increaseretainedearnings?正确答案：B13.Whentheperpetualinv