南开18秋学期(1709、1803、1809)《会计专业英语》在线作业.doc

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1、优选(单选题)1:Underwhichmethodofcostflowsistheinventoryassumedtobeposedofthemostrecentcosts?A:averagecostB:last-in,first-outC:first-in,first-outD:weightedaverage正确答案:(单选题)2:Onthebalancesheet,theamountshownfortheAllowanceforDoubtfulAccountsisequaltothe（）A:Uncollectibleacco

2、untsexpensefortheyearB:totaloftheaccountsreceivableswritten-offduringtheyearC:totalestimateduncollectibleaccountsasoftheendoftheyearD:sumofallaccountsthatarepastdue.正确答案:(单选题)3:WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulAccounts?A:Contraasset,creditB

3、:Asset,debitC:Asset,creditD:Contraasset,debit正确答案:(单选题)4:Intheaccountingcycle,thelaststepis（）A:preparingthefinancialstatementsB:journalizingandpostingtheadjustingentriesC:preparingapost-closingtrialbalanceD:journalizingandpostingtheclosingentries正确答案:(单选题)5:SinkingFu

4、ndCashwouldbeclassifiedonthebalancesheetas（）A:acurrentassetB:afixedassetC:anintangibleassetD:aninvestment正确答案:(单选题)6:Debtsowedbyabusinessarereferredtoas（）A:accountsreceivablesB:equitiesC:owner’sequityD:liabilities正确答案:(单选题)7:Financialreportsareusedby（）A:managementB:c

5、reditors9/9优选C:investorsD:alloftheabove正确答案:(单选题)8:TheinventorymethodthatassignsthemostrecentcoststocostofgoodsoldisA:FIFOB:LIFOC:averageD:specificidentification正确答案:(单选题)9:Currentliabilitiesare（）A:due,butnotreceivableformorethanoneyearB:due,butnotpayableformorethano

6、neyearC:dueandreceivablewithinoneyearD:dueandpayablewithinoneyear正确答案:(单选题)10:Stockholders'equity（）A:isusuallyequaltocashonhandB:includespaid-incapitalandliabilitiesC:includesretainedearningsandpaid-incapitalD:isshownontheinestatement正确答案:(单选题)11:Allofthefollowingbel

7、owareneededforthecalculationofdepreciationexcept（）A:costB:residualvalueC:estimatedlifeD:bookvalue正确答案:(单选题)12:Theexcessofissuepriceoverparofmonstockistermeda(n)（）A:discountB:ineC:deficitD:premium正确答案:(单选题)13:Merchandiseinventoryattheendoftheyearwasunderstated.Whichof

8、thefollowingstatementscorrectlystatestheeffectoftheerror?A:netineisunderstatedB:netineisoverstatedC:costofmerchandisesoldisundersta