南開19春學(xué)期（1709、1803、1809、1903）《會計專業(yè)英語》在線作業(yè)-2輔導(dǎo)資料

1、南開 19 春學(xué)期（1709、1803、1809、1903）《會計專業(yè)英語》在線作業(yè)-21、B 2、B 3、C 4、D 5、A 一、單選題共 20 題，40 分1、The two methods of accounting for investments in stock are the cost method and the ( )Astraight-line methodBequity methodCliability method

2、Dinterest method正確答案是：B2、A business paid $7,000 to a creditor in payment of an amount owed. The effect of the transaction on the accounting equation was toAincrease one asset, decrease another assetBdecrease an asset, de

3、crease a liabilityCincrease an asset, increase a liabilityDincrease an asset, increase owner's equity正確答案是：B3、If preferred stock has dividends in arrears, the preferred stock must be ( )AparticipatingBcallableCcumula

4、tiveDconvertible正確答案是：C4、Which statement below is not a reason for a corporation to buy back its own stock.Aresale to employeesBbonus to employeesCfor supporting the market price of the stockDto increase the shares outst

5、anding正確答案是：D5、The most widely used depreciation method isAstraight-lineBsum-of-the-years-digitsCdeclining-balanceDunits-of-production正確答案是：A6、Under which method of cost flows is the inventory assumed to be composed of t

6、he most recent costs?Aaverage costBlast-in, first-outBcreditorsCinvestorsDall of the above正確答案是：D13、Which of the following groups are considered to be internal users of accounting information?AEmployees and customersBCus

7、tomers and vendorsCEmployees and managersDGovernment and banks正確答案是：C14、The term “inventory“ indicates ( )Amerchandise held for sale in the normal course of businessBmaterials in the process of production or held for pro

8、ductionCsuppliesDboth A and B正確答案是：D15、Expenses are reported on the（ ）Aincome statementBstatement of owner's equityCstatement of cash flowsDbalance sheet正確答案是：A16、The accounting equation may be expressed as（ ）AAssets

9、 = Equities - LiabilitiesBAssets + Liabilities = Owner's EquityCAssets = Revenues less LiabilitiesDAssets - Liabilities = Owner's Equity正確答案是：D17、Profit is the difference betweenAassets and liabilitiesBthe incomi

10、ng cash and outgoing cashChe assets purchased with cash contributed by the owner and the cash spent to operate the businessDthe amounts received from customers for goods or services and the amounts paid for the inputs us