南开大学20春学期（1709、1803、1809、1903、1909、2003）《会计专业英语》在线作业附标准答案
试卷总分:100  得分:100
一、单选题 (共 20 道试题，共 40 分)
1.The cost of a product warranty should be included as an expense in the ( )
A.period the cash is collected for a product sold on account
B.future period when the cost of repairing the product is paid
C.period of the sale of the product
D.future period when the product is repaired or replaced
答案:C
2.Current liabilities are（ ）
A.due, but not receivable for more than one year
B.due, but not payable for more than one year
C.due and receivable within one year
D.due and payable within one year
答案:D
3.The measurement bases exclude( )
A.Historical cost
B.Current cost
C.Sale pricefor the sale
D.Present value
答案:C
4.For accounting purposes, the business entity should be considered separate from its owners if the entity is( )
A.a corporation
B.a proprietorship
C.a partnership
D.all of the above
答案:D
5.During a period of falling prices, which of the following inventory methods generally results in the lowest balance sheet amount for inventory. ( )
A.average method
B.LIFO method
C.FIFO method
D.can not tell without more information
答案:C
6.The assets and liabilities of the company are $128,000 and $84,000, respectively. Owner’s equity should equal
A.$212,000
B.$44,000
C.$128,000
D.$84,000
答案:B
7.Which of the following entries records the acquisition of office supplies on account?
A.Office Supplies, debit; Cash, credit
B.Cash, debit; Office Supplies, credit
C.Office Supplies, debit; Accounts Payable, credit
D.Accounts Receivable, debit; Office Supplies, credit
答案:C
8.The price at which a stock can be sold depends upon a number of factors. Which statement below is not one of those factors?( )
A.the financial condition, earnings record, and dividend record of the corporation
B.investor expectations of the corporation's earning power
C.how high the par value
答案:C
9.Which of the following groups are considered to be internal users of accounting information?
A.Employees and customers
B.Customers and vendors
C.Employees and managers
D.Government and banks
答案:C
10.The two most common specialized fields of accounting in practice are( )
A.forensic accounting and financial accounting
B.managerial accounting and financial accounting
C.managerial accounting and environmental accounting
D.financial accounting and tax accounting systems
答案:B
11.Under which method of cost flows is the inventory assumed to be composed of the most recent costs?
A.average cost
B.last-in, first-out
C.first-in, first-out
D.weighted average
答案:C
12.When the corporation issuing the bonds has the right to repurchase the bonds prior to the maturity date for a specific price, the bonds are
B.unsecured bond

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