[南开大学]《会计专业英语》19秋期末考核(答案参考)
《会计专业英语》期末试题（A卷）答案（共五则）
《会计专业英语》期末试题（A卷）答案（共五则）第一篇：《会计专业英语》期末试题(A卷)答案2001会计专业英语试题答案1.(1)Journal entry—A chronological record of transactions, showing for each transaction the debits and credits to be entered in specific ledger accounts.(2)Going concern ——An assumption that a business entity will continue in operation indefinitely and thus will carry out its existing commitments.(3)Matching principle——The revenue earned druing an accounting period is offset with the expenses incurred in generating this revenue.(4)Working capital——Current assets minus current liabilities(5)Revenue expenditure——Any expenditure that will benefit only the current accounting period.2.每空1分，其中两个debit合计1分(1)(two).(debit).(debit).(equal).(2)(adjusting).(assign).(end).(p rior)(3)(liquid).(that).(at)3.题一10分，第一小段6分，第二小段4分。
题二8分(1)Financial statements show the financial position of a business and the results of its operations, presented in conformity with generally accepted accounting principles.These statements are intended for use by many different decision makers, for many different purposes.Tax returns show the computation of taxable income, legal concept by tax laws and regulations.In many cases, tax laws are similar to generally accepted accounting principles, but substantial differences do exist.(2)Auditors do not guarantee the accuracy of financial statements;they express only their expert opinion as to the fairness of the statements.However, CPA firms stake theirreputations on the thoroughness of their audits and the dependability of their audit reports.4.每小题6分，每小题包括三小句，每小句2分。
会计英语期末试题及答案
会计英语期末试题及答案一、选择题（每题2分，共20分）1. Which of the following is NOT a financial statement?A. Balance SheetB. Income StatementB. Cash Flow StatementD. Budget Report2. What is the term used to describe the process of recording financial transactions in a company's books?A. AuditingB. BookkeepingC. Financial AnalysisD. Forecasting3. The process of determining the value of an asset orliability is known as:A. ValuationB. AmortizationC. DepreciationD. Accrual4. What does the abbreviation GAAP stand for?A. Generally Accepted Accounting PrinciplesB. Global Accounting and Auditing PracticesC. Government Accounting and Auditing PoliciesD. Good Accounting and Auditing Practices5. The term "revenue recognition" refers to the process of:A. Recording expenses when they are incurredB. Recording revenues when they are earnedC. Allocating costs to products or servicesD. Matching revenues with their related expenses6. Which of the following is a non-current asset?A. InventoryB. Accounts ReceivableC. LandD. Prepaid Expenses7. The matching principle in accounting requires that:A. All expenses must be recorded in the same period as the revenues they generateB. All assets must be listed on the balance sheetC. All liabilities must be paid off within one yearD. All revenues must be recognized in the period they are received8. What is the purpose of adjusting entries?A. To increase the company's reported profitsB. To ensure that financial statements reflect the current financial position of the companyC. To prepare the company for an auditD. To reduce the company's tax liability9. The accounting equation is:A. Assets = Liabilities + EquityB. Liabilities = Assets - EquityC. Equity = Assets - LiabilitiesD. All of the above10. Which of the following is a type of depreciation method?A. FIFOB. LIFOC. Straight-lineD. FIFO and LIFO are both inventory valuation methods答案：1. D2. B3. A4. A5. B6. C7. A8. B9. D10. C二、填空题（每空1分，共10分）11. The primary financial statements include the ______,______, and ______.12. The accounting cycle consists of several steps, including journalizing, ______, posting, and preparing financial statements.13. In accounting, the term "double-entry" refers to the practice of recording each transaction in ______ accounts. 14. The accounting equation shows the relationship between assets, liabilities, and ______.15. The accrual basis of accounting records revenues andexpenses when they are ______, not necessarily when cash is received or paid.答案：11. Balance Sheet, Income Statement, Cash Flow Statement12. footing13. two14. equity15. earned or incurred三、简答题（每题5分，共20分）16. 简述会计信息的四个主要特征。
南开大学19秋学期《大学英语（二）》在线作业【标准答案】
南开大学19秋学期《大学英语（二）》在线作业【标准答案】19秋学期《大学英语（二）》在线作业试卷总分:100 得分:100一、单选题 (共 50 道试题,共 100 分abc)1. The child is ( ) his father.A. called asB. named asC. named after满分：2 分正确答案:C2. A: What are you going to do this weekend? B: If the weather ( ) good, I might play tennis.A. will beB. wasC. is满分：2 分正确答案:C3. Xiao Wang ( ) a university student next year.A. isB. will beC. is being满分：2 分正确答案:B4. Nowadays many species of animals are no longer ____.A. in commonB. existC. livingD. in existence满分：2 分正确答案:D5. I’m going to buy Mary a birthday gift. Do you have ( ) in mind?A. special somethingB. special anythingC. anything special满分：2 分正确答案:C6. Each ticket ____ only one person to the exhibition.A. entersB. postsC. admitsD. persuades满分：2 分正确答案:C7. ____ the sentence pattern and vocabulary ____, this paragraph is quite simple.A. As far as… is concernedB. As far as… are concernedC. As far as… is concerningD. As far as… concern满分：2 分正确答案:D8. Last Saturday I ( ) an old English friend of mine.A. has metB. meetsC. met满分：2 分正确答案:C9. Jack and Jane have been married ( ) 10 years.A. forB. sinceC. in满分：2 分正确答案:A10. Money isn't ( ).A. anythingB. somethingC. everything满分：2 分正确答案:C11. We have ____ with the company for 10 tons of steel.A. contractedB. contactedC. constructedD. convinced满分：2 分正确答案:A12. You can do your shopping ( ) home.A. your wayB. on wayC. on your way满分：2 分正确答案:C13. He ( ) a lot of money since he ( ) his own restaurant business.A. made, has startedB. has made, startedC. have made, started正确答案:B14. We worked all day, ( ) we didn't finish it.A. alsoB. orC. but满分：2 分正确答案:C15. I was watching TV ( ) the telephone rang.A. untilB. whenC. after满分：2 分正确答案:B16. She will have the curtain ( ) before the guests come.A. to be changedB. changedC. changing满分：2 分正确答案:B17. May I ( ) a photo of your hometown?A. ask toB. ask forC. ask with满分：2 分正确答案:B18. I don't know ( ) to explain it.A. whatB. whyC. how正确答案:C19. ( ) stole his camera while he is lying on the beach.A. AnyoneB. SomeoneC. Everyone满分：2 分正确答案:B20. The meeting ( ) for five hours. No one knows when it will end.A. has lastedB. have lastedC. lasted满分：2 分正确答案:A21. I'll go and see you ( ) I'm in England.A. whileB. untilC. before满分：2 分正确答案:A22. The rate of unemployment is ____.A. risingB. increaseC. decreaseD. rise满分：2 分正确答案:A23. Mary didn’t turn ( ) until the train left.A. outB. inC. up满分：2 分正确答案:C24. She didn’t go to the party ( ) she was tired.A. butB. becauseC. where满分：2 分正确答案:B25. Is it difficult to learn to ( ) Tai Chi?A. doB. playC. go满分：2 分正确答案:A26. Tomorrow is my mother’s birthday. I want to buy ( ) for her.A. anything specialB. special somethingC. something special满分：2 分正确答案:C27. Mary ( ) the keys to her bedroom at last.A. findsB. findC. found满分：2 分正确答案:C28. Mike offered to help and so ( ) John.A. doesB. isC. did满分：2 分正确答案:C29. I don't like that girl because she is always ( ).A. up or lowB. low or downC. up or down满分：2 分正确答案:C30. Mr Hilton is not good at music. Neither ( ) his children.A. areB. isC. be满分：2 分正确答案:A31. His teacher doesn’t know where John is, nor ( ) his classmates.A. doB. areC. does满分：2 分正确答案:A32. My sister isn't good at singing. I'm not good at singing, ( ).A. eitherB. neitherC. too满分：2 分正确答案:A33. He ( ) by different people in the company.A. interviewedB. was interviewingC. was interviewed满分：2 分正确答案:C34. It’s my ____ opinion that I should go abroad after graduation.A. considerableB. considerateC. consideredD. considering满分：2 分正确答案:C35. You must ____ the fact that you are no longer as strong as you were.A. live onB. live withC. live inD. live up满分：2 分正确答案:B36. Do you want to add some milk ( ) your tea?A. inB. toC. for满分：2 分正确答案:B37. You ( ) the exam in English if you ( ) hard.A. pass, workB. will pass, workC. pass, will work满分：2 分正确答案:B38. He told us that he would leave for Shanghai ( ).A. next dayB. the next dayC. the future day满分：2 分正确答案:B39. There ( ) a lot of trees in the park, weren't there?A. used to beB. use to beC. used be满分：2 分正确答案:A40. The baby is named ( ) the nurse who was looking after her.A. withB. forC. after满分：2 分正确答案:C41. If I don’t have to work late on Friday, I might ( ) dancing with friends.A. playB. getC. go满分：2 分正确答案:C42. Richard works really hard, and ( ) you.A. so doB. so areC. so did满分：2 分正确答案:A43. Both sides ____ these terms.A. agreed onB. agreed withC. agreed toD. agreed满分：2 分正确答案:A44. You should turn off your mobile phone when the plane ( ).A. takes inB. takes upC. takes off满分：2 分正确答案:C45. His mother ( ) his father is busy with work.A. as well asB. andC. as well满分：2 分正确答案:A46. I ( ) football when I was young.A. used to playB. used to playingC. used to be playing满分：2 分正确答案:A47. A: ( ) another piece of chicken, Sally? B: No, thanks. It was delicious, but I’m really full.A. How isB. How aboutC. Do you have满分：2 分正确答案:B48. Just wait for a moment! I'll get the car ( ).A. startingB. startC. started满分：2 分正确答案:C49. If you're going to come, please let me know ( ).A. beforeB. in aheadC. in advance满分：2 分正确答案:C50. Mary spent the whole afternoon looking ( ) the shops.A. forB. roundC. up满分：2 分正确答案:B。
南开19春学期(1709、1803、1809、1903)《会计专业英语》在线作业1
【奥鹏】[南开大学]19春学期（1709、1803、1809、1903）《会计专业英语》在线作业试卷总分:100 得分:100第1题,The two methods of accounting for investments in stock are the cost method and the ( )A、straight-line methodB、equity methodC、liability methodD、interest method正确答案:第2题,A business paid $7,000 to a creditor in payment of an amount owed. The effect of the transaction on the accounting equation was toA、increase one asset, decrease another assetB、decrease an asset, decrease a liabilityC、increase an asset, increase a liabilityD、increase an asset, increase owner's equity正确答案:第3题,If preferred stock has dividends in arrears, the preferred stock must be ( )A、participatingB、callableC、cumulativeD、convertible正确答案:第4题,Which statement below is not a reason for a corporation to buy back its own stock.A、resale to employeesB、bonus to employeesC、for supporting the market price of the stockD、to increase the shares outstanding正确答案:第5题,The most widely used depreciation method isA、straight-lineB、sum-of-the-years-digitsC、declining-balanceD、units-of-production正确答案:第6题,Under which method of cost flows is the inventory assumed to be composed of the most recent costs?A、average costB、last-in, first-outC、first-in, first-outD、weighted average正确答案:第7题,On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the ( )A、Uncollectible accounts expense for the yearB、total of the accounts receivables written-off during the yearC、total estimated uncollectible accounts as of the end of the yearD、sum of all accounts that are past due.正确答案:第8题,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 accountB、future period when the cost of repairing the product is paidC、period of the sale of the productD、future period when the product is repaired or replaced正确答案:第9题,Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?A、net income is understatedB、net income is overstatedC、cost of merchandise sold is understatedD、merchandise inventory reported on the balance sheet is overstated正确答案:第10题,Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?A、net income is understatedB、net income is overstatedC、cost of merchandise sold is understatedD、merchandise inventory reported on the balance sheet is overstated正确答案:第11题,The amount of the outstanding checks is included on the bank reconciliation as a(n) （）A、deduction from the balance per depositor's recordsB、addition to the balance per bank statementC、deduction from the balance per bank statementD、addition to the balance per depositor's records正确答案:第12题,Financial reports are used by（）A、managementB、creditorsC、investorsD、all of the above正确答案:第13题,Which of the following groups are considered to be internal users of accounting information?A、Employees and customersB、Customers and vendorsC、Employees and managersD、Government and banks正确答案:第14题,The term "inventory" indicates ( )A、merchandise held for sale in the normal course of businessB、materials in the process of production or held for productionC、suppliesD、both A and B正确答案:第15题,Expenses are reported on the（）A、income statementB、statement of owner's equityC、statement of cash flowsD、balance sheet正确答案:第16题,The accounting equation may be expressed as（）A、Assets = Equities - LiabilitiesB、Assets + Liabilities = Owner's EquityC、Assets = Revenues less LiabilitiesD、Assets - Liabilities = Owner's Equity正确答案:第17题,Profit is the difference betweenA、assets and liabilitiesB、the incoming cash and outgoing cashC、he assets purchased with cash contributed by the owner and the cash spent to operate the businessD、the amounts received from customers for goods or services and the amounts paid forthe inputs used to provide the goods or services正确答案:第18题,Cash investments made by the owner to the business are reported on the statement of cash flows in theA、financing activities sectionB、investing activities sectionC、operating activities sectionD、supplemental statement正确答案:第19题,Which of the following is not included in the computation of the quick ratio?A、inventoryB、marketable securitiesC、accounts receivableD、cash正确答案:第20题,The measurement bases exclude( )A、Historical costB、Current costC、Sale priceD、Present value正确答案:第21题,Bondholders claims on the assets of the corporation rank ahead of stockholders.A、错误B、正确正确答案:第22题,During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.T、对F、错正确答案:T第23题,An account receivable is a claim against a customer arising from a sale on account.T、对F、错正确答案:T第24题,Liabilities that will be due within one year or less and that are to be paid out of current assets are called current liabilities.T、对F、错正确答案:T第25题,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:第26题,Primary users of accounting information are accountants.A、错误B、正确正确答案:第27题,Bondholders are creditors of the issuing corporation.A、错误B、正确正确答案:第28题,A large retained earnings account means that there is cash available to pay dividends.T、对F、错正确答案:F第29题,In establishing a petty cash fund, a check is written for the amount of the fund and is recorded as a debit to Accounts Payable and a credit to Petty Cash.A、错误B、正确正确答案:第30题,In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.T、对F、错正确答案:F第31题,The declaration and issuance of a stock dividend does not affect the total amount of a corporation's assets, liabilities, or stockholders' equity.T、对F、错正确答案:T第32题,In establishing a petty cash fund, a check is written for the amount of the fund and is recorded as a debit to Accounts Payable and a credit to Petty Cash. T、对F、错正确答案:F第33题,The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.T、对F、错正确答案:F第34题,The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.A、错误B、正确正确答案:第35题,The statement of cash flows consists of an operating section, an income section, and an equity section.A、错误B、正确正确答案:第36题,The amortization of a premium on bonds payable decreases bond interest expense.T、对F、错正确答案:T第37题,The equity method is usually more appropriate for accounting for investments where the purchaser does not have significant influence over the investee.T、对F、错正确答案:F第38题,Accrued expenses are expenses that have been incurred but not yet paid in cash and there is no original entry.T、对F、错正确答案:T第39题,Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.A、错误B、正确正确答案:第40题,If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.T、对F、错正确答案:F第41题,Dividends in arrears are liabilities of the corporation.T、对F、错正确答案:F第42题,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:第43题,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:第44题,An income statement is a summary of the revenues and expenses of a business as of a specific date.T、对F、错正确答案:F第45题,Paying an account payable increases liabilities and decreases assets T、对F、错正确答案:F第46题,The day on which the board of directors of the corporation distributes a dividend is called the declaration date.A、错误B、正确正确答案:第47题,The maturity value of a note receivable is always the same as its face value. T、对F、错正确答案:F第48题,If ending inventory for the year is overstated, owner's equity reported on the balance sheet at the end of the year is understated.T、对F、错正确答案:F第49题,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:第50题,Accounting Process is identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of information.A、错误B、正确正确答案:[文档可能无法思考全面，请浏览后下载，另外祝您生活愉快，工作顺利，万事如意!]。
南开19年9月考试《大学英语(二)》考核要求答案.doc
南开大学现代远程教育学院考试卷南开19年9月考试大学英语（二）姓名:学号：完整答案在最后一页答题卡上Part I Vocabulary & StructureDirections: This part is to test your ability to construct grammatically correct sentences. It consists of 2 sections.Section ADirection: In this section there are 10 incomplete sentences. You are required to complete each one by deciding on the most appropriate answer from the 4 choices marked A, B, C and D. Then you should mark the corresponding letter on the Answer Sheet with a single line through the center.1.Charlie is the kind of person who always seems to be a hurry.A.onB. withC. inD. for正确答案：C2.You your task at home yesterday evening.A.had to finishB. would finishC. should have finishedD. might have finished正确答案：D3.Kevin doesn't know whether it will rain or not, but if it , he will stay at home.A.willB. rainC. isD. does正确答案：D4.My brother demanded that he accompany me to the doctor.A.shouldB. wouldC. couldD. might正确答案：A5.Cathy is talking about the friends and the food interest her.A.whichB. whoC. thatD. as正确答案：C6.that she wouldn't be able to buy food on her journey, she took large supplies with her.A.KnowB. To knowC. KnowingD. Known正确答案：B7.How long does it take to get there bus?A.byB. inC. onD. of正确答案：A8.1don't believe that your brother can speak two foreign languages, ?A. do IB. can't heC. don't ID. can he正确答案：D9. How could I have finished the task if it for your help?A. hasn't beenB. shouldn't beC. hadn5t beenD. wasn't 正确答案：C10.1have some trouble the bad handwriting.A. readingB. for readingC. to readD. read正确答案：ASection BDirection: There are also 10 incomplete statements here. You should fill in each blank with the proper form of the words given in the brackets. Write your answers in the corresponding space on the Answer Sheet.11.The right side of the brain controls our _imagination (imagine), our understanding ofspace and color.12.The teacher can't find any improvement (improve) in his writing.13.If your neighbors are too noisy, then you have a good reason to make your complaint (complain).14.It is the feathers that enable (able) a bird to fly.15.personal (person), she doesn't agree with Ellen though they are good friends.16.Prof. Green can forgive a mistake but she can't forgive dishonesty (honest).17.It is no use doing (do) so.18.Knife and fork is (be) usually used when we have western food.19.You completed (complete) the task 2 hours before.20.Generally speaking (speak), it is not easy to be a successful engineer.Part II Reading Comprehension (40minutes)Directions: This part is to test your reading ability. There are 5 tasks for you to fullfill. You should read the reading materials carefully and do the tasks as you are instructed.TasklDirections: After reading the following passage, you will find 5 questions or unfinished statements, numbered 21 to 25. For each question or statement there are 4 choices marked A), B), C), and D). You should make the correct choice and mark the corresponding letter on the Answer Sheet with a single line through the center.Obviously television has both advantages and disadvantages.In the first place, television is not only a convenient source of entertainment, but also a comparatively cheap one. With a TV set in the family people don't have to pay for expensive seats at the theatre, the cinema, or the opera .All they have to so is to push a button or turn a knob, and they can see plays, films, operas and shows of every kind. Some people, however, think that this is where the danger lies. The television viewers need do nothing. He does not even have to use his legs if the has a remote control. He makes no choice and exercises, no judgment. He is completely passive and has everything presented to him without any effort in his part.Television, it is often said, keeps one informed about current events and the latest developments in science and politics. The most distant countries and the strangest customs are brought right into one's sitting room. It could be argued that the radio performs this service as well; but on television everything is much more living, much more real. Yet here again there is a danger. The television screen itself has a terrible, almost physical charm for us. We get so used to looking at the movements on it ,so dependent on its pictures, that it begins to control our lives. People are often heard to say that their television sets have broken down and that they have suddenly found that they have far more time to do things and the they have actually begin to talk to each other again. It makes one think, doesn't it?There are many other arguments for and against television. We must realize that television itself is neither good nor bad. It is the uses that it is put to that determine its value to society.21.What is the major function of paragraph 1?A.To arouse the reader's concernB.To introduce the theme of the whole passageC.To summarize the whole passageD.To sate the primary uses of TV 正确答案：B22.Television, as a source of entertainment, is.A. not very convenientB. very expensiveC. quite dangerousD. relatively cheap 正确答案：D23.Why are some people against TV?A.Because TV programs re not interestingB.Because TV viewers are totally passiveC.Because TV prices are very high.D.Because TV has both advantages and disadvantages 正确答案：B24.One of the most obvious advantages of TV is that.A.it keeps us informedB.it is very cheapC.it enables us to have a restD.it controls our lives25.According to the passage, whether TV is good or not depends on .A. its qualityB. people's attitude towards itC. how we use itD. when we use it 正确答案：CTask 2Directions: This task is the same as Task 1. The 5 questions or unfinished statements are numbered 26 to 30.Food sometimes gets poisoned with harmful things. A person who eats such food can get an illness called food poisoning. Food poisoning is usually not serious, but some types are deadly. The symptoms of food poisoning usually begin within hours of eating the poisoned food. Fever is one of the most common symptoms.Certain microorganisms （微生物）cause most types of food poisoning. Bacteria and other microorganisms can poison eggs, meat, vegetables, and many other foods. After entering the body, these tiny living things release （采羊放）poisons that make people sick.Some chemicals can also cause food poisoning. They are often added to food while it is being grown, processed, or prepared. For example, many farmers spray chemicals on crops to kill weeds and insects. Some people may have a bad reaction to those chemicals when they eat the crops.Some plants and animals contain natural poisons that are harmful to people. These include certain kinds of seafood, grains, nuts, seeds, beans, and mushrooms.When people handle food properly, the risk of food poisoning is very small. Microorganisms multiply rapidly in dirty places and in warm temperatures. This means that people should never touch food with dirty hands or put food on unwashed surfaces. Food should be kept in a refrigerator to stop microorganisms from growing. Meat needs to be cooked thoroughly to kill any dangerous microorganisms. People should also wash food covered with chemicals before eating it. Finally, people should not eat wild mushrooms or other foods that grow in the wild. Some of these foods may contain natural materials that are poisonous to humans. In addition, some types of fish can be poisonous.Most people recover from food poisoning after a few days of resting and drinking extra water.If people eat natural poisons, they must go to the hospital right away to have their stomachs emptied.26.Which of the following statements is NOT true?A.Food when poisoned can make people sick.B.Food poisoning means death.C.Food poisoning comes in varieties.D.Food poisoning can be serious.正确答案：B27.We know from the passage that the symptoms of food poisoningA.are always accompanied by a feverB.are too common to be notedC.can be noticed within hoursD.can he ignored正确答案：C28.Food poisoning can be caused by all the following EXCEPTA.some chemicalsB.low temperaturesC.some tiny living thingsD.certain natural materials正确答案：B29.From Paragraph 5,we can learn that.A.mushrooms should not be eatenB .vegetables are safer than meat and seafoodC.natural poisons are more dangerous than chemicalsD.different types of food should be handled differently 正确答案：D30.lt can be inferred from the passage that.A.natural materials are safe in food processingB.chemicals are needed in food processingC.food poisoning can be kept under controlD.food poisoning is out of control正确答案：CTask 3Directions: The following is a letter . After reading it, you are required to complete the outline below it (No. 31 to No. 35). You should write your answers beriefly (in not more than 3 words) on the AnswerSheet correspondingly.Dear Sir/Madam,I'm Li Hua. I took the flight BA793 on June 3, 2010. But when I came to my home, I found I lost a suicase. I am writing to you to request you to help me find it back.My suitcase is a small blue one with a zip. There is a lable on the handle with my name and address on it. It si really important for me, because I had put all my important documents in it, including my ID card, passport and so on. Besides, it si what my father sent to me on my birthday.Thanks for your kind consideration and I look forward to receiving your earliest reply.Yours truly,Li Hua.答案：31blue32 a lable33name and address34ID card35birthday presentTask 4Directiwis: The following is a list of terms related to International Business. After reading it, you are required to find the items equivalent to (与....... 等同 those given in Chinese in the table below. Then you should put the corresponding letters in brackets on the Answer Sheet, numbered 36 through 40. A一unfair competitionB一dumpingC一antidumpingD——customs bondE一mediation of disputeJ一tariff barrier K—trade partnerL一dealer M——wholesaler N— retailer, tradesman O一consumer P— manufacturer Q— chain debts Examples: (D)海36.37. 38 .39. 40 . B )反倾销A)不合理竞争I)优惠关税P )制造商J)关税壁垒(F)贸易管制(M )批发商(L )经销商G)贸易顺差(K )贸易伙伴(E)商业纠纷调解F—restraint of tradeG一favorable balance of tradeH——unfavorable balance of tradeI—special preferencesTask 5Directions: The following is a poster.After reading it, you should give brief answers to the five questions ( No.41 to No. 45) that follow. The answers (in not more than 3 words) should be written after the corresponding numbers on the Answer Sheet.Propeller IslandPropeller Island City Lodge is a very special hotel that was designed by a German. Each room provides you with the promibility of living in a work of art. Every single piece of furmiture in the thirty rooms of the hotel has been hand-made and each room is completely different. You'll be able to choose a room based on your own personal tastes.Prices: starting at just $91 a night, and an additional person for only 20 extra dollars.41.Whafs Propeller Island?It is a designed by a German.答案：very special hotel42.How many rooms does the hotel have?答案:thirty rooms43.How can the customers choose the room?They511 be able to choose a room based on.答案:your personal tastes44.Whafs the total price if one take an sdditional person?答案：$11145.What you can do in order to get more information about Propeller Island?To.答案：visit the websitePartlll Translation—-English to Chinese （25minutes）Directions: This part, numbered 46 through 49, is to test your ability to translate English into Chinese. After each of the sentences numbered 46 to 49, you will read four choices of suggested translation. You should choose the best translation and mark the corresponding letter on your Answer Sheet. And for the paragraph numbered 50, write your translation in the corresponding space on the Translation/Composition Sheet.46.Some people choose to buy a two-year-old car for only 50% or so of the price for a new vehicle and still, have several years of trouble-free driving.A）如今很多人选择买一辆旧车使用2年，然后再加50%左右换辆新车，就可以无忧无虑地开上好多年。
[南开大学]《会计专业英语》19秋期末考核(答案参考)
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【奥鹏】-[南开大学]《会计专业英语》19秋期末考核试卷总分:100 得分:100第1题,Which of the items below is not a business organization form?（）A、entrepreneurshipB、proprietorshipC、partnershipD、corporation正确答案:A第2题,Which of the following groups are considered to be internal users of accounting information?A、Employees and customersB、Customers and vendorsC、Employees and managersD、Government and banks正确答案:C第3题,Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?A、net income is understatedB、net income is overstatedC、cost of merchandise sold is understatedD、merchandise inventory reported on the balance sheet is overstated正确答案:A第4题,The inventory method that assigns the most recent costs to cost of good sold isA、FIFOB、LIFOC、averageD、specific identification正确答案:B第5题,The two most common specialized fields of accounting in practice are( )A、forensic accounting and financial accountingB、managerial accounting and financial accountingC、managerial accounting and environmental accountingD、financial accounting and tax accounting systems正确答案:B第6题,The interest rate specified in the bond indenture is called the ( )A、discount rateB、contract rateC、market rateD、effective rate正确答案:B第7题,The excess of issue price over par of common stock is termed a(n) ( )A、discountB、incomeC、deficitD、premium正确答案:D第8题,The income statement is prepared from( )A、the adjusted trial balance.B、the income statement columns of the work sheet.C、either the adjusted trial balance or the income statement columns of the work sheet.D、both the adjusted trial balance and the income statement columns of the work sheet. 正确答案:C第9题,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 corporationB、investor expectations of the corporation's earning powerC、how high the par valueD、general business and economic conditions and prospects正确答案:C第10题,Which of the following measures a company’s ability to pay its current liabilities?A、earnings per shareB、inventory turnoverC、current ratioD、number of times interest charges earned正确答案:C第11题,During a period of falling prices, which of the following inventory methodsgenerally results in the lowest balance sheet amount for inventory. ( )A、average methodB、LIFO methodC、FIFO methodD、can not tell without more information正确答案:C第12题,For accounting purposes, the business entity should be considered separate from its owners if the entity is（）A、a corporationB、a proprietorshipC、a partnershipD、all of the above正确答案:D第13题,The journal entry a company uses to record the estimated accrued product warranty liability is ( )A、debit Product Warranty Expense; credit Product Warranty PayableB、debit Product Warranty Payable; credit CashC、debit Product Warranty Expense; credit CashD、debit Product Warranty Payable; credit Product Warranty Expense正确答案:A第14题,A bank reconciliation should be prepared periodically because （）A、the depositor's records and the bank's records are in agreementB、the bank has not recorded all of its transactionsC、any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be正确答案:C第15题,What is the type of account and normal balance of Allowance for Doubtful Accounts?A、Contra asset, creditB、Asset, debitC、Asset, creditD、Contra asset, debit正确答案:A第16题,Which of the following should be considered cash by an accountant?A、coinsB、bank checking accountsC、postage stampsD、Petty cash fundsE、IOU（I owe you)正确答案:A,B,D第17题,The primary purpose of a stock split include ( )A、increase paid-in capitalB、reduce the market price of the stock per shareC、reduce earnings per shareD、to increase the number of shares outstandingE、increase the market activity of the shares正确答案:B,C,D,E第18题,The following items below would affect the investor's income for the period, they are( )A、interest received on a temporary investment in bondsB、dividends received on a long-term investment in stock where the investor owns 10% of the investee's stockC、dividends received on a long-term investment in stock where the investor owns 30% of the investee's stockD、interest received on a long-term investment in bondsE、the periodic net income of the investee under the cost method正确答案:A,B,D第19题,The two methods of accounting for investments in stock are( )A、straight-line methodB、equity methodC、liability methodD、interest methodE、the cost method正确答案:B,E第20题,Current assets include( )A、intangible assetsB、cashC、receivablesD、short-term investmentsE、inventoriesF、property, plant and equipment正确答案:B,C,D第21题,All of the following below are needed for the calculation of depreciation ( )A、fare valueB、costC、sales priceD、residual valueE、estimated life正确答案:B,D,E第22题,The primary advantages of a corporation include( )A、separate legal entityB、limited liabilityC、ease of ownership transferD、continuity of lifeE、ease of capital accumulation正确答案:A,B,C,D,E第23题,Current liabilities include( )A、accounts payableB、short-term notes payableC、wages payableD、taxes payableE、bonds payable正确答案:A,B,C,D第24题,Which of the following groups of accounts have a normal credit balance?A、assets, expensesB、revenues, capitalC、capital, liabilitiesD、liabilities, expensesE、assets, revenues正确答案:B,C第25题,Which of the items below are business organization form?( )A、entrepreneurshipB、proprietorshipC、partnershipD、corporationE、owners正确答案:B,C,D第26题,When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.A、错误B、正确正确答案:B第27题,The prices of bonds are quoted as a percentage of the bonds' market value.A、错误B、正确正确答案:A第28题,Dividends in arrears are liabilities of the corporation.T、对F、错正确答案:F第29题,A corporation is a business that is legally separate and distinct from its owners.A、错误B、正确正确答案:B第30题,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:B第31题,When using the FIFO inventory costing method, the most recent costs are assigned to the cost of goods sold.T、对F、错第32题,During inflationary periods, the use of the LIFO method of costing inventory will result in a greater amount of net income than would result from the use of the FIFO method.T、对F、错正确答案:F第33题,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:B第34题,The matching concept requires expenses be recorded in the same period that the related revenue is recorded.T、对F、错正确答案:T第35题,Liability accounts are increased by debits.T、对F、错正确答案:F第36题,英译汉（1）Double-Declining-Balance Method（2）Intangible assets正确答案:第37题,汉译英：（1）股票股利（2）银行余额调节表正确答案:第38题,英译汉（3）Accounting equation（4）Available-for-Sale Securities正确答案:第39题,汉译英：（3）现金流量表（4）公允价值第40题,汉译英：（5）应计制会计（6）纵向分析正确答案:第41题,英译汉（5）Double-entry system（6）Quick Ratio 正确答案:。
南开19秋学期(1709、1803、1809、1903、1909)《会计专业英语》在线作业满分答案3
19秋学期（1709、1803、1809、1903、1909）《会计专业英语》在线作业-0003试卷总分:100 得分:100一、单选题 (共 20 道试题,共 40 分)1.Stockholders' equity ( )[A.]is usually equal to cash on hand[B.]is shown on the income statement[C.]includes retained earnings and paid-in capital[D.]includes paid-in capital and liabilities-标准选择-:C2.Merchandise inventory at the end of the year was understate[D.] Which of the following statements correctly states the effect of the error?[A.]net income is understated[B.]net income is overstated[C.]merchandise inventory reported on the balance sheet is overstated[D.]cost of merchandise sold is understated-标准选择-:A3.The excess of issue price over par of common stock is termed a(n) （）[A.]premium[B.]income[C.]discount[D.]deficit-标准选择-:A4.The journal entry a company uses to record the estimated accrued product warranty liability is ( )[A.]debit Product Warranty Payable; credit Product Warranty Expense[B.]debit Product Warranty Payable; credit Cash[C.]debit Product Warranty Expense; credit Product Warranty Payable[D.]debit Product Warranty Expense; credit Cash-标准选择-:C5.Cash investments made by the owner to the business are reported on the statement of cash flows in the[A.]supplemental statement[B.]operating activities section[C.]investing activities section[D.]financing activities section-标准选择-:D6.Cash dividends are usually not paid on which of the following?[A.]treasury stock[B.]preferred stock[C.]class B common stock[D.]class A common stock-标准选择-:A7.Which of the following concepts relates to separating the reporting of business and personal economic transactions?[A.]Unit of Measure Concept[B.]Objectivity Concept[C.]Cost Concept[D.]Business Entity Concept-标准选择-:D8.A capital expenditure results in a debit to （）[A.]an expense account[B.]an asset account[C.]a liability account[D.]a capital account-标准选择-:B9.The characteristics of partnership exclude( )[A.]unlimited liability[B.]more financial resources than a proprietorship[C.]limited liability[D.]additional management skills-标准选择-:C10.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-标准选择-:D第11题.The debt created by a business when it makes a purchase on account is referred to as an[A.]expense payable[B.]asset[C.]account receivable[D.]account payable-标准选择-:D第12题.The most widely used depreciation method is[A.]units-of-production[B.]sum-of-the-years-digits[C.]straight-line[D.]declining-balance-标准选择-:C第13题.A business paid $7,000 to a creditor in payment of an amount owe[D.] The effect of the transaction on the accounting equation was to[A.]increase one asset, decrease another asset[B.]increase an asset, increase owner's equity[C.]increase an asset, increase a liability[D.]decrease an asset, decrease a liability-标准选择-:D14.A bank reconciliation should be prepared periodically because ( )[A.]the depositor's records and the bank's records are in agreement[B.]the bank must make sure that its records are correct[C.]the bank has not recorded all of its transactions[D.]any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be discovered and corrected -标准选择-:D15.Notes may be issued ( )[A.]when borrowing money[B.]when assets are purchased[C.]to creditor's to temporarily satisfy an account payable created earlier[D.]all of the above-标准选择-:D16.Merchandise inventory at the end of the year is overstate[D.] Which of the following statements correctly states the effect of the error?[A.]owner's equity is overstated[B.]net income is understated[C.]gross profit is understated[D.]cost of merchandise sold is overstated-标准选择-:A17.Sinking Fund Cash would be classified on the balance sheet as （）[A.]an investment[B.]an intangible asset[C.]a fixed asset[D.]a current asset-标准选择-:A18.The reduction of par or stated value of stock by issuance of a proportionate number of additional shares is termed a ( )[A.]stock split[B.]stock option[C.]preferred dividend[D.]liquidating dividend-标准选择-:A19.If the maker of a promissory note fails to pay the note on the due date, the note is said to be( )[A.]displaced[B.]dishonored[C.]dishonored[D.]disallowed-标准选择-:B20.The most widely used depreciation method is[A.]units-of-production[B.]sum-of-the-years-digits[C.]straight-line[D.]declining-balance-标准选择-:C二、判断题 (共 30 道试题,共 60 分)21.A balance sheet is a list of the assets, liabilities, and owner's equity of a business for a period of time.-标准选择-:错误22.Investments in stocks that are expected to be held for the long term are listed in the stockholder's equity section of the balance sheet.-标准选择-:错误23.The relationship of each asset item as a percent of total assets is an example of vertical analysis.-标准选择-:正确24.Merchandising businesses sell products that they purchase from other businesses to customers.-标准选择-:正确25.Purchasing supplies on account increases liabilities and decreases equity.-标准选择-:错误26.The amortization of a premium on bonds payable decreases bond interest expense. -标准选择-:正确27.Merchandise that is returned to the vendor is referred to as a sales allowance. -标准选择-:错误28.The amortization of a premium on bonds payable decreases bond interest expense. -标准选择-:正确29.An account receivable is a claim against a customer arising from a sale on account. -标准选择-:正确30.When common stock is issued in exchange for land, the land should be recorded in the accounts at the par amount of the stock issue[D.]-标准选择-:错误31.The two main sources of stockholders' equity are investments contributed by stockholders and net income retained in the business.-标准选择-:正确32.A sale of treasury stock may result in a decrease in paid-in-capital. All decreases should be charged to the Paid-In-Capital from Sale of Treasury account.-标准选择-:错误33.Liability accounts are increased by debits.-标准选择-:错误34.Allowance for Doubtful Accounts is a liability account.-标准选择-:错误35.Bonds are sold at face value when the contract rate is equal to the market rate of interest.-标准选择-:正确36.The accounting equation can be expressed as Assets - Liabilities = Owner's Equity. -标准选择-:正确37.Any difference between the fair market values of the securities and their cost is a realized gain or loss.-标准选择-:错误38.The declining-balance method is an accelerated depreciation metho[D.]-标准选择-:正确39.Treasury Stock is listed in the stockholders' equity section on the balance sheet. -标准选择-:正确40.The declining-balance method is an accelerated depreciation metho[D.]-标准选择-:正确41.If bonds are sold for a discount, the carrying value of the bonds is equal to the face value less the unamortized discount.-标准选择-:正确42.When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.-标准选择-:正确43.Every adjusting entry will affect at least one income statement account and one balance sheet account.-标准选择-:正确44.Liabilities that will be due within one year or less and that are to be paid out of current assets are called current liabilities.-标准选择-:正确45.Paying an account payable increases liabilities and decreases assets-标准选择-:错误46.The matching concept requires expenses be recorded in the same period that the related revenue is recorde[D.]-标准选择-:正确47.The increase side of all accounts is the normal balance.-标准选择-:正确48.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.-标准选择-:正确rmation is material if its omission or misstatement could influence the economic decisions of users.-标准选择-:正确50.For strong internal control system over cash, it is important to have the duties related to cash receipts and cash payments divided among different employees.-标准选择-:正确。
南开大学智慧树知到“会计学”《会计专业英语》网课测试题答案5
南开大学智慧树知到“会计学”《会计专业英语》网课测试题答案（图片大小可自由调整）第1卷一.综合考核(共15题)1.A balance sheet is a list of the assets, liabilities, and owner's equity of a business fora period of time.()A.正确B.错误2.The role of accounting is to provide many different users with financial information to make economic decisions.()A.正确B.错误3.If the proceeds from the sale of bond investments exceeds the carrying amount of the bonds,a gain is realized.()A.正确B.错误4.Bonds are sold at face value when the contract rate is equal to the market rate of interest.()A.正确B.错误5.Accounting is a service that provides many different users with financial information to make economic decisions.()A.正确B.错误6.Stockholders’ equity ()A.is usually equal to cash on handB.includes paid-in capital and liabilitiesC.includes retained earnings and paid-in capitalD.is shown on the income statement 7.The interest rate specified in the bond indenture is called the().A.discount rateB.contract rateC.market rateD.effective rate8.Amortization is the allocation process of writing off bond premiums and discounts to interest expense over the life of the bond issue.()A.正确B.错误ing accrual accounting, expenses are recorded and reported only().A.when they are incurred, whether or not cash is paidB.when they are incurred and paid at the same timeC.if they are paid before they are incurredD.if they are paid after they are incurred10.Under the equity method, a stock purchase is recorded at its original cost and is not adjusted to fair market value each accounting period.()A.正确B.错误11.Even when a trial balance is in balance, there may be errors in the inpidual accounts.()A.正确B.错误12.Bondholders claims on the assets of the corporation rank ahead of stockholders.()A.正确B.错误13.The matching concept requires expenses be recorded in the same period that the related revenue is recorded.()A.正确B.错误14.Primary users of accounting information are accountants.()A.正确B.错误15.When the perpetual inventory system is used, the inventory sold is debited to().A.supplies expenseB.cost of merchandise soldC.merchandise inventoryD.sales第2卷一.综合考核(共15题)1.If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.()A.正确B.错误2.The double-entry accounting system records each transaction twice.()A.正确B.错误3.The book value of a fixed asset reported on the balance sheet represents its market value on that date.()A.正确B.错误4.All property, plant, and equipment assets are depreciated over time.()A.正确B.错误ing accrual accounting, expenses are recorded and reported only ()A.when they are incurred, whether or not cash is paidB.when they are incurred and paid at the same timeC.if they are paid before they are incurredD.if they are paid after they are incurred6.A bank reconciliation should be prepared periodically because().A.the depositors records and the banks records are in agreementB.the bank has not recorded all of its transactionsC.any differences between the depositor's records and the banks records should be determined, and any errors made by either party should be discovered and correctedD.the bank must make sure that its records are correct7.An account receivable is a claim against a customer arising from a sale on account.()A.正确B.错误8.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 critera.() A.正确B.错误9.The characteristics of partnership exclude().A.more financial resources than a proprietorshipB.additional management skillsC.limited liabilityD.unlimited liability10.For accounting purposes, the business entity should be considered separate from its owners if the entity is ()A.a corporationB.a proprietorshipC.a partnershipD.all of the above11.Financial reports are used by ()A.managementB.creditorsC.investorsD.all of the above12.Cash investments made by the owner to the business are reported on the statement of cash flows in the ()A.financing activities sectionB.investing activities sectionC.operating activities sectionD.supplemental statement13.The financial statement that presents a summary of the revenues and expenses of a business for a specific period of time, such as a month or year, is called a(n) ()A.income statementB.income statementC.prior period statementD.statement of owner’s equity14.Temporary investments are reported on the balance sheet at cost.()A.正确B.错误15.An income statement is a summary of the revenues and expenses of a business as of a specific date.()A.正确B.错误第1卷参考答案一.综合考核1.参考答案：B2.参考答案：A3.参考答案：A4.参考答案：A5.参考答案：A6.参考答案：C7.参考答案：B8.参考答案：A9.参考答案：A10.参考答案：A11.参考答案：A12.参考答案：A13.参考答案：A14.参考答案：B15.参考答案：B第2卷参考答案一.综合考核1.参考答案：B2.参考答案：B3.参考答案：B4.参考答案：B5.参考答案：A6.参考答案：C7.参考答案：A8.参考答案：A9.参考答案：C10.参考答案：D11.参考答案：D12.参考答案：A13.参考答案：A14.参考答案：B15.参考答案：B。
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【奥鹏】-[南开大学]《会计专业英语》19秋期末考核试卷总分:100 得分:100第1题,Which of the items below is not a business organization form?（）A、entrepreneurshipB、proprietorshipC、partnershipD、corporation正确答案:A第2题,Which of the following groups are considered to be internal users of accounting information?A、Employees and customersB、Customers and vendorsC、Employees and managersD、Government and banks正确答案:C第3题,Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?A、net income is understatedB、net income is overstatedC、cost of merchandise sold is understatedD、merchandise inventory reported on the balance sheet is overstated正确答案:A第4题,The inventory method that assigns the most recent costs to cost of good sold isA、FIFOB、LIFOC、averageD、specific identification正确答案:B第5题,The two most common specialized fields of accounting in practice are( )A、forensic accounting and financial accountingB、managerial accounting and financial accountingC、managerial accounting and environmental accountingD、financial accounting and tax accounting systems正确答案:B第6题,The interest rate specified in the bond indenture is called the ( )A、discount rateB、contract rateC、market rateD、effective rate正确答案:B第7题,The excess of issue price over par of common stock is termed a(n) ( )A、discountB、incomeC、deficitD、premium正确答案:D第8题,The income statement is prepared from( )A、the adjusted trial balance.B、the income statement columns of the work sheet.C、either the adjusted trial balance or the income statement columns of the work sheet.D、both the adjusted trial balance and the income statement columns of the work sheet. 正确答案:C第9题,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 corporationB、investor expectations of the corporation's earning powerC、how high the par valueD、general business and economic conditions and prospects正确答案:C第10题,Which of the following measures a company’s ability to pay its current liabilities?A、earnings per shareB、inventory turnoverC、current ratioD、number of times interest charges earned正确答案:C第11题,During a period of falling prices, which of the following inventory methodsgenerally results in the lowest balance sheet amount for inventory. ( )A、average methodB、LIFO methodC、FIFO methodD、can not tell without more information正确答案:C第12题,For accounting purposes, the business entity should be considered separate from its owners if the entity is（）A、a corporationB、a proprietorshipC、a partnershipD、all of the above正确答案:D第13题,The journal entry a company uses to record the estimated accrued product warranty liability is ( )A、debit Product Warranty Expense; credit Product Warranty PayableB、debit Product Warranty Payable; credit CashC、debit Product Warranty Expense; credit CashD、debit Product Warranty Payable; credit Product Warranty Expense正确答案:A第14题,A bank reconciliation should be prepared periodically because （）A、the depositor's records and the bank's records are in agreementB、the bank has not recorded all of its transactionsC、any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be正确答案:C第15题,What is the type of account and normal balance of Allowance for Doubtful Accounts?A、Contra asset, creditB、Asset, debitC、Asset, creditD、Contra asset, debit正确答案:A第16题,Which of the following should be considered cash by an accountant?A、coinsB、bank checking accountsC、postage stampsD、Petty cash fundsE、IOU（I owe you)正确答案:A,B,D第17题,The primary purpose of a stock split include ( )A、increase paid-in capitalB、reduce the market price of the stock per shareC、reduce earnings per shareD、to increase the number of shares outstandingE、increase the market activity of the shares正确答案:B,C,D,E第18题,The following items below would affect the investor's income for the period, they are( )A、interest received on a temporary investment in bondsB、dividends received on a long-term investment in stock where the investor owns 10% of the investee's stockC、dividends received on a long-term investment in stock where the investor owns 30% of the investee's stockD、interest received on a long-term investment in bondsE、the periodic net income of the investee under the cost method正确答案:A,B,D第19题,The two methods of accounting for investments in stock are( )A、straight-line methodB、equity methodC、liability methodD、interest methodE、the cost method正确答案:B,E第20题,Current assets include( )A、intangible assetsB、cashC、receivablesD、short-term investmentsE、inventoriesF、property, plant and equipment正确答案:B,C,D第21题,All of the following below are needed for the calculation of depreciation ( )A、fare valueB、costC、sales priceD、residual valueE、estimated life正确答案:B,D,E第22题,The primary advantages of a corporation include( )A、separate legal entityB、limited liabilityC、ease of ownership transferD、continuity of lifeE、ease of capital accumulation正确答案:A,B,C,D,E第23题,Current liabilities include( )A、accounts payableB、short-term notes payableC、wages payableD、taxes payableE、bonds payable正确答案:A,B,C,D第24题,Which of the following groups of accounts have a normal credit balance?A、assets, expensesB、revenues, capitalC、capital, liabilitiesD、liabilities, expensesE、assets, revenues正确答案:B,C第25题,Which of the items below are business organization form?( )A、entrepreneurshipB、proprietorshipC、partnershipD、corporationE、owners正确答案:B,C,D第26题,When a large quantity of merchandise is purchased, a reduction allowed on the sale price is called a trade discount.A、错误B、正确正确答案:B第27题,The prices of bonds are quoted as a percentage of the bonds' market value.A、错误B、正确正确答案:A第28题,Dividends in arrears are liabilities of the corporation.T、对F、错正确答案:F第29题,A corporation is a business that is legally separate and distinct from its owners.A、错误B、正确正确答案:B第30题,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:B第31题,When using the FIFO inventory costing method, the most recent costs are assigned to the cost of goods sold.T、对F、错第32题,During inflationary periods, the use of the LIFO method of costing inventory will result in a greater amount of net income than would result from the use of the FIFO method.T、对F、错正确答案:F第33题,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:B第34题,The matching concept requires expenses be recorded in the same period that the related revenue is recorded.T、对F、错正确答案:T第35题,Liability accounts are increased by debits.T、对F、错正确答案:F第36题,英译汉（1）Double-Declining-Balance Method（2）Intangible assets正确答案:第37题,汉译英：（1）股票股利（2）银行余额调节表正确答案:第38题,英译汉（3）Accounting equation（4）Available-for-Sale Securities正确答案:第39题,汉译英：（3）现金流量表（4）公允价值第40题,汉译英：（5）应计制会计（6）纵向分析正确答案:第41题,英译汉（5）Double-entry system（6）Quick Ratio 正确答案:。