21春學(xué)期（1709、1803、1809、1903、1909、2003、2009、2103）《會(huì)計(jì)專業(yè)英語》在線作業(yè)2

1、21 春學(xué)期（1709、1803、1809、1903、1909、2003、2009、2103）《會(huì)計(jì)專業(yè)英語》在線作業(yè) 21.A capital expenditure results in a debit to ( )A.an expense account B.a capital account C.a liability account D.an asset account 【參考答案】: D2.Which of the

2、following is not included in the computation of the quick ratio?A.inventory B.marketable securities C.accounts receivable D.cash 【參考答案】: A3.The most widely used depreciation method isA.straight-line B.sum-of-the-yea

3、rs-digits C.declining-balance D.units-of-production 【參考答案】: A4.Which of the following entries records the acquisition of office supplies on account?A.Office Supplies, debit; Cash, credit B.Cash, debit; Offic

4、e Supplies, credit C.Office Supplies, debit; Accounts Payable, credit D.Accounts Receivable, debit; Office Supplies, credit 【參考答案】: C5.Deferred revenue is revenue that isA.shareholders who are mutual agents B.direct

5、 management by the shareholders (owners) C.its inability to own property D.shareholders who have limited liability 【參考答案】: D11.The financial statement that presents a summary of the revenues and expenses of

6、a business for a specific period of time, such as a month or year, is called a(n)A.income statement B.income statement C.prior period statement D.statement of owner's equity 【參考答案】: A12.The amount of the outstand

7、ing checks is included on the bank reconciliation as a(n) ( )A.deduction from the balance per depositor's records B.addition to the balance per bank statement C.deduction from the balance per bank statement D.addi

8、tion to the balance per depositor's records 【參考答案】: C13.Cash investments made by the owner to the business are reported on the statement of cash flows in theA.financing activities section B.investing acti

9、vities section C.operating activities section D.supplemental statement 【參考答案】: A14.The method of accounting for investments in equity securities in which the investor records its share of periodic net income o