16秋学期)《会计专业英语》在线作业
17春南开16秋学期）《会计专业英语》在线作业
一、单选题（共20 道试题，共40 分。）
1. 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
正确答案：
2. 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
正确答案：
3. Notes may be issued （）
A. when assets are purchased
B. to creditor's to temporarily satisfy an account payable created earlier
C. when borrowing money
D. all of the above
正确答案：
4. Cash equivalents（）
A. are illegal in some company
B. will be converted to cash within two years
C. will be converted to cash within 90 days
D. will be converted to cash within 120 days
正确答案：
5. 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
正确答案：
6. The most widely used depreciation method is
A. straight-line
B. sum-of-the-years-digits
C. declining-balance
D. units-of-production
正确答案：
7. When the perpetual inventory system is used, the inventory sold is debited to ( )
A. supplies expense
B. cost of merchandise sold
C. merchandise inventory
D. sales
正确答案：
8. Debts owed by a business are referred to as（）
A. accounts receivables
B. equities
C. owner’s equity
D. liabilities
正确答案：
9. On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the （）
A. Uncollectible accounts expense for the year
B. total of the accounts receivables written-off during the year
C. total estimated uncollectible accounts as of the end of the year
D. sum of all accounts that are past due.
正确答案：
10. The interest rate specified in the bond indenture is called the （）
A. discount rate
B. contract rate
C. market rate
D. effective rate
正确答案：
11. The ability of a business to pay its debts as they come due and to earn a reasonable amount of income is referred to as （）
A. solvency and leverage
B. solvency and profitability
C. solvency and liquidity
D. solvency and equity
正确答案：
12. Which of the items below is not a business organization form?（）
A. entrepreneurship
B. proprietorship
C. partnership
D. corporation
正确答案：
13. Sinking Fund Cash would be classified on the balance sheet as （）
A. a current asset
B. a fixed asset
C. an intangible asset
D. an investment
正确答案：
14. How is treasury stock shown on the balance sheet?
A. as an asset
B. as a decrease in stockholders' equity
C. as an increase in stockholders' equity
D. treasury stock is not shown on the balance sheet
正确答案：
15. Which of the following groups of accounts have a normal debit balance?
A. revenues, liabilities, capital
B. capital, assets
C. liabilities, expenses
D. assets, expenses
正确答案：
16. Using accrual accounting, expenses are recorded and reported only（）
A. when they are incurred, whether or not cash is paid
B. when they are incurred and paid at the same time
C. if they are paid before they are incurred
D. if they are paid after they are incurred
正确答案：
17. 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
正确答案：
18. The two methods of accounting for investments in stock are the cost method and the （）
A. straight-line method
B. equity method
C. liability method
D. interest method
正确答案：
19. Revenue should be recognized when（）
A. cash is received
B. the service is performed
C. the customer places an order
D. the customer charges an order
正确答案：
20. When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at （）
A. a premium
B. their face value
C. their maturity value
D. a discount
正确答案：
16秋学期）《会计专业英语》在线作业
二、判断题（共30 道试题，共60 分。）
1. The amortization of a premium on bonds payable decreases bond interest expense.
A. 错误
B. 正确
正确答案：
2. During deflationary periods, the use of the LIFO method of costing inventory will result in a lower amount of current assets than would result from the use of the FIFO method.
A. 错误
B. 正确
正确答案：
3. If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.
A. 错误
B. 正确
正确答案：
4. Accounting is a service that provides many different users with financial information to make economic decisions.
A. 错误
B. 正确
正确答案：
5. Prepaid expenses are an example of an expense.
A. 错误
B. 正确
正确答案：
6. The cost of new equipment is called a revenue expenditure because it will help generate revenues in the future.
A. 错误
B. 正确
正确答案：
7. In preparing bank reconciliation, the amount of outstanding checks is added to the balance per bank statement.
A. 错误
B. 正确
正确答案：
8. The accounting equation can be expressed as Assets - Liabilities = Owner's Equity.
A. 错误
B. 正确
正确答案：
9. If the debit portion of an adjusting entry is to an asset account, then the credit portion must be to a liability account.
A. 错误
B. 正确
正确答案：
10. An account receivable is a claim against a customer arising from a sale on account.
A. 错误
B. 正确
正确答案：
11. The accrual basis of accounting requires revenue be recorded when cash is received from customers.
A. 错误
B. 正确
正确答案：
12. The relationship of each asset item as a percent of total assets is an example of vertical analysis.
A. 错误
B. 正确
正确答案：
13. Horizontal analysis is used to compare the financial statements of the same company for different periods.
A. 错误
B. 正确
正确答案：
14. If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.
A. 错误
B. 正确
正确答案：
15. When a stock dividend is declared, it becomes a liability
A. 错误
B. 正确
正确答案：
16. Cash equivalents are short -term investments that will be converted to cash within 120 days.
A. 错误
B. 正确
正确答案：
17. Paying an account payable increases liabilities and decreases assets
A. 错误
B. 正确
18. Primary users of accounting information are accountants.
A. 错误
B. 正确
正确答案：
19. Capital expenditures are costs that are charged to Stockholders' Equity accounts.
A. 错误
B. 正确
正确答案：
20. Treasury Stock is listed in the stockholders' equity section on the balance sheet.
A. 错误
B. 正确
正确答案：
21. Consuming goods and services in the process of generating revenues results in expenses.
A. 错误
B. 正确
正确答案：
22. In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.
A. 错误
B. 正确
正确答案：
23. The book value of a fixed asset reported on the balance sheet represents its market value on that date.
A. 错误
B. 正确
正确答案：
24. The journal entry to record the cost of warranty repairs that were incurred during the current period, but related to sales made in prior years, includes a debit to Warranty Expense.
A. 错误
B. 正确
正确答案：
25. Ordinarily, a corporation owning a significant portion of the voting stock of another corporation accounts for the investment using the equity method.
A. 错误
B. 正确
正确答案：
26. The prices of bonds are quoted as a percentage of the bonds' market value.
A. 错误
B. 正确
正确答案：
27. Revenue accounts are increased by credits.
A. 错误
B. 正确
28. The matching concept requires expenses be recorded in the same period that the related revenue is recorded.
A. 错误
B. 正确
正确答案：
29. The double-entry accounting system records each transaction twice.
A. 错误
B. 正确
正确答案：
30. Recognition is the process of incorporating in the balance sheet or income statement an item that meet the definition of an element and satisfies the recognition criteria.
A. 错误
B. 正确
正确答案：
英语网上作业
Part 1 Multiple Choice (每小题：1 分) Directions: Choose the best answer from the four choices marked A, B, C and D. 1.Actually, humor helps make products more ________ to consumers. A. available B. sensible C. feasible D. accessible 2.Just as the increase of fax machines, wireless phones and personal computers has caused a shortage of phone numbers, heavy use of the Internet is _____ the supply of numerical (数字的) Internet addresses. A. draining B. soaking C. absorbing D. drying https://www.360docs.net/doc/a417055692.html,pared with what I saw 10 years ago, ads today are becoming increasingly _______. A. sophisticated
C. philosophical D. physical 4.According to the recent report, 10 years ago about one in seven people in this country spoke a language ________ English at home. A. rather than B. other than C. regardless of D. except for 5.Dolly's creators at Edinburgh's Roslin Institute boasted she ____ the promise of animals that could produce drugs and organs for humans. A. contained B. emphasized C. packed D. embodied 6.If, one day, it was possible to direct stem cells to become selected types of replacement tissue, it could be used to ________ a host of diseases which at present are incurable.
大学英语(4)全套(含答案)_华东理工大学在线作业
第1题、It is not that I do not like plays. The reason why I did not go to the theater last night was that I could not ___ the time. A、offer B、leave C、afford D、manage 标准答案:C 第2题、To speak English well, ___. A、much practice is needed B、one needs much practice C、much practice is needed by one D、one is needed much practice 标准答案:B 第3题、The material produced in China ___ easily. A、is washed B、washes C、washing D、are washing 标准答案:B 第4题、I am pleased to take ___ to exchange views with you. A、this opportunity B、a chance C、this time D、a period 标准答案:A 第5题、It is required ___ me that I give evidence. A、of B、from C、for D、with 标准答案:A 第6题、Canned foods are ___ with housewives because it takes so little time to cook them. A、popular B、welcome C、desirable D、usual 标准答案:A
最新英语在线作业1.pdf
1.Our manager will look into the matter as soon as possible. Just have a little ____. A wait B time C patience D rest 正确答案:C 词汇与结构2013 2.There will be _______ soon. I’m afraid I can’t go. A rain B rainy C raining D rains 正确答案:A 词汇与结构2013 3.I am not used to speaking ______ public. A in B at C on D to 正确答案:A 交际英语2013 4.--I wonder if I could use your computer tonight.--_____________. I’m not using it right now. A Sure, so ahead. B I don’t’ know. r. C It doesn’t matte
D Who cares? 正确答案:A 词汇与结构2013 5.I don’t know the park, but it’s ______ to be quite beautiful. A said B told C spoken D talked 正确答案:A 词汇与结构2013 6.The teacher came into the classroom, ______ a thick book in her hand. A have B to have C having D had 正确答案:C 交际英语2013 --_______________. 7.--Hey, Tom, what’s up? A Yes, definitely! B Oh, not much. C What is happening in your life? D You are lucky. 正确答案:B 词汇与结构2013 8.It is ______ that an accidental meeting makes a lifelong friendship.
财务管理学作业参考答案
作业ID：53949 1. 简述企业筹资的分类。（第2章）【该题为简答题请自己提炼】 答：一）股权筹资、债务筹资及衍生工具筹资 按企业所取得资金的权益特性不同，企业筹资分为股权筹资、债务筹资及衍生工具筹资三类，这也是企业筹资方式最常见的分类方法。 股权筹资形成股权资本，是企业依法长期拥有、能够自主调配运用的资本。企业的股权资本通过吸收直接投资、发行股票、内部积累等方式取得。股权资本由于一般不用还本，形成了企业的永久性资本，因而财务风险小，但付出的资本成本相对较高。 债务筹资，是企业通过借款、发行债券、融资租赁以及赊购商品或服务等方式取得的资金形成在规定期限内需要清偿的债务。由于债务筹资到期要归还本金和支付利息，对企业的经营状况不承担责任，因而具有较大的财务风险，但付出的资本成本相对较低。 衍生工具筹资包括兼具股权与债务特性的混合融资和其他衍生工具融资。我国上市公司目前最常见的混合融资是可转换债券融资，最常见的其他衍生工具融资是认股权证融资。 （二）直接筹资与间接筹资 按其是否以金融机构为媒介，企业筹资分为直接筹资和间接筹资两种类型。
直接筹资（不通过银行中介），是企业直接与资金供应者协商融通资本的一种筹资活动。直接筹资方式主要有吸收直接投资、发行股票、发行债券等。发行股票、债券属于直接向社会筹资。 间接筹资，是企业借助银行等金融机构融通资本的筹资活动。间接筹资的基本方式是向银行借款，此外还有融资租赁等筹资方式。 （三）内部筹资与外部筹资 资金的来源范围不同，企业筹资分为内部筹资和外部筹资两种类型。 企业筹资时首先应利用内部筹资，然后再考虑外部筹资。 （四）长期筹资与短期筹资 按所筹集资金的使用期限不同，企业筹资分为长期筹资和短期筹资两种类型。 长期筹资，是指企业筹集使用期限在1年以上的资金筹集活动。 短期筹资，是指企业筹集使用期限在1年以内的资金筹集活动。
大学英语(c)在线作业答案
单选题 1.《长沮桀溺耦而耕》文中,夫子怃然曰：“鸟兽不可与同群，吾非斯人之徒与而谁与？天下有道，丘不与易也。”孔子所说“斯人”是指（）。 A 桀溺 B 子路 C 世人 D 自己 正确答案:C 单选题 2.《组织管理的技术——系统工程》是一篇宏观性质的科普作品，不像科学小品，可从科学现象点滴生发开去；也不能如科幻作品，展开幻想翅膀高飞。它既有严格的科学性，用准确、通俗的文字高度概括地介绍系统工程的知识；又深入浅出，（），寓繁于简，以鲜明的观点、丰富的内容、醒目的标题豁人耳目，使外行乐意领教。 A 小题大做 B 以一总万 C 大题小做 D 另辟蹊径 正确答案:C 单选题 3.“康桥”也就是我们今天所译的“剑桥”，英国剑桥大学所在地。康桥象征诗人对“爱”、“美”、“自由”的单纯信仰,对青春的留恋,对理想的执着,是人生中最美好的青春梦幻之地。康桥求学是徐志摩人生中最美丽的一段时光，其时他对诗歌发生浓厚的兴趣，走上文学的道路。重返故地，牵引起他无数关于青春、理想、还有对过去飘逸洒脱生活方式的甜蜜回忆。诗中重墨浓彩写的是（）。 A 对青春的留恋 B 对理想的执着 C 大学学习生活 D 康河景观 正确答案:D 单选题 4.韩愈（768－824）字退之，河内河阳人（今河南省孟县）。韩氏自称郡望昌黎，每自称韩昌黎，故后世称他为韩昌黎。他倡导了古文运动，其文遒劲有力，条理畅达，语言精炼，各
体兼长，为古代杰出散文家,位列“唐宋（）”之首。 A 名家名人 B 散文家 C 八大家 D 古文家 正确答案:C 单选题 5.《饮食男女》是李安父亲三部曲（《推手》和《喜宴》）中的最后一部。和前两部一样，李安在这部电影中展现的仍然是中国传统与现代撞击中的（）家庭生活细节。李安对家庭剧有着明显的偏爱，这大概源于他自己独特的对于家庭的感受，很善于从小处见大，从看似简单的家庭情节剧中挖掘出深刻的精神内涵。在《饮食男女》这部影片里，李安没有把三个女儿简单地设置老朱的对立面，而是通过一个个生动的细节，将三个女儿的个性都表现出来了。每个女儿都有自己的问题，她们在内心都有一种逃离家庭建立新家庭的欲望，但在中国传统文化的桎梏下，人人对性的问题都讳莫如深，但这个传统家庭却最后喜剧性地毁于这种人人心中都存在的儿女私情。 A 台湾高雄 B 台湾乡村 C 台湾城市 D 台湾台北 正确答案:D 单选题 6.《前赤壁赋》中作者写景抒情由情入理生动地抒发的不重得失的豁达乐观的情怀。文中他以（）阐明变与不变的哲理:客亦知夫水与月乎？逝者如斯，而未尝往也；盈虚者如彼，而卒莫消长也。盖将自其变者而观之，则天地曾不能以一瞬；自其不变者而观之，则物与我皆无尽也，而又何羡乎？且夫天地之间，物各有主。苟非吾之所有，虽一毫而莫取。惟江上之清风，与山间之明月，耳得之而为声，目遇之而成色。取之无禁，用之不竭。是造物者之无尽藏也，而吾与子之所共适。 A 主客问答 B 清风明月 C 人生感悟 D 以景拟人 正确答案:A
吉大15春学期《基础英语(二)》在线作业二满分答案
吉大15春学期《基础英语（二）》在线作业二 单选题 一、单选题（共25 道试题，共100 分。） 1. When designing the brochure, the first task is to ______. A. try hard to reduce the cost B. know the potential customers C. know how to attract the attention of the customers D. decide how to distributereward -----------------选择：C 2. The Grand Canal, a man-made waterway first built __________ is the longest of its kind throughout the world. A. in the 6th century B. in the 6th century BC C. in the 4th century BC D. in the 4th century -----------------选择：B 3. If children are badly _____ , they behave badly. A. brought through B. brought down C. brought forward D. brought up -----------------选择：D 4. According to WTO’s definitions, international tourists are visitors who spend at least ____night(s) in accommodation in the destination country. A. one B. two C. three D. four -----------------选择：A 5. She tries to _______ some money every month. A. set about B. set down C. set forth D. set aside -----------------选择：D 6. He complained_____ the teacher______ John’s dishonesty. A. a; of B. with; to C. to; of D. at; about -----------------选择：C
财务管理学作业答案
17春《财务管理学》作业1 一、单选题（共10 道试题，共50 分。）V 1. 在下列各项财务指标中，最能够反映上市公司财务管理目标实现程度的是___ A. 扣除非经常性损益后的每股收益 B. 每股净资产 C. 每股市价 D. 每股股利 标准答案C 2. 影响财务管理目标实现的两个最基本因素是___ A. 时间价值和投资风险 B. 投资报酬率和风险 C. 投资项目和资本结构 D. 资金成本和贴现率 标准答案B 3. 若流动比率大于1，则下列结论成立的是___ A. 速动比率大于1 B. 营运资金大于零 C. 资产负债率大于1 D. 短期偿债能力绝对有保障 标准答案B 4. 在杜邦分析体系中，假设其他情况相同，下列说法中错误的是___ A. 权益乘数大则财务风险大 B. 权益乘数大则权益净利率大 C. 权益乘数等于资产权益率的倒数 D. 权益乘数大则资产净利率大 标准答案D 5. 下列财务比率反映企业短期偿债能力的有___ A. 现金流量比率 B. 资产负债率 C. 偿债保障比率 D. 利息保障倍数 标准答案A 6. 企业同其所有者之间的财务关系反映的是___ A. 经营权和所有权关系
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?A) Yes，I can. ?B) Here you are. ?C) Sorry，I don’t think so. ?D) You can take it. ?A) showed ?B) has shown ?C) will show ?D) is showing 参考答案：B 解析： 无
?A) which ?B) where ?C) when ?D) that ?A) will leave ?B) leaves ?C) will have left ?D) left
—________. ?A) I want a kilo of apples ?B) You can go your own way ?C) Thanks ?D) Excuse me. I’m busy ?A) was having ?B) have ?C) have ever had ?D) had ever had ?A) of whom only 20 of these
?B) only 20 who ?C) of 20 of these who ?D) only 20 of whom ?A) Sorry，he is busy at the moment ?B) No，you can’t ?C) Sorry，you can’t ?D) I don’t know ?A) should be hurt ?B)
is hurt ?C) will be hurt ?D) is to be hurt ?A) Sorry. He’s in at the moment. ?B) Why didn’t you call earlier? ?C) Certainly. May I have your name? ?D) D. Sorry. He doesn’t want to see you. ?A) rain
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