南開19秋學(xué)期（1709、1803、1809、1903、1909）《會計(jì)專業(yè)英語》在線作業(yè)

1、 [南開大學(xué)]19 秋學(xué)期（1709、1803、1809、1903、1909） 《會計(jì)專業(yè)英語》在線作業(yè)試卷總分:100 得分:100 第 1 題,Low Company owns 40% of the voting stock of High Corporation and uses the equity meth

2、od in recording this investment. High Corporation reported a $10,000 net loss. Low Corporation's entry would include a ( ) A、Debit to the investment account for $10,000 B、Debit to the investment account for $4,00

3、0 C、Credit to the investment account for $4,000 D、Debit to a loss account for $4,000 正確答案:C第 2 題,Expenses are reported on the( ) A、income statement B、statement of owner's equity C、statement of cash flows D、balance

4、sheet 正確答案:A第 3 題,Financial reports are used by（ ） A、management B、creditors C、investors D、all of the above 正確答案:D第 4 題,During a period of falling prices, which of the following inventory methods generally results in t

5、he lowest balance sheet amount for inventory. ( ) A、average method B、LIFO method C、FIFO method D、can not tell without more information 正確答案:C第 5 題,Which of the following financial statements reports information

6、as of a specific date? A、income statement B、statement of owner's equity C、statement of cash flows D、balance sheet 正確答案:DC、period of the sale of the product D、future period when the product is repaired or replaced

7、 正確答案:C第 12 題,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 recor

8、d of the corporation B、investor expectations of the corporation's earning power C、how high the par value D、general business and economic conditions and prospects 正確答案:C第 13 題,The account Unrealized Gain (Loss) o

9、n Available-For-Sale Securities should be included in the( ) A、Income statement as Other Revenue (Expenses) B、Balance sheet as an adjustment to the asset account C、Balance sheet as an adjustment to Stockholders'

10、; Equity D、Statement of Retained Earnings 正確答案:C第 14 題,Which of the items below is not a business organization form?( ) A、entrepreneurship B、proprietorship C、partnership D、corporation 正確答案:A第 15 題,Austin, Inc. made a P

11、repaid Rent payment of $3,500 on January 1st. The company’s monthly rent is $700. The amount of Prepaid Rent that would appear on the January 31 balance sheet after adjustment is: A、$2,800 B、$700 C、$3,50

12、0 D、$1,750 正確答案:A第 16 題,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 w