南開19秋學(xué)期（1709、1803、1809、1903、1909）《會(huì)計(jì)專業(yè)英語》在線作業(yè)2

1、 [南開大學(xué)]19 秋學(xué)期（1709、1803、1809、1903、1909） 《會(huì)計(jì)專業(yè)英語》在線作業(yè)試卷總分:100 得分:100 第 1 題,Characteristics of a corporation include （ ） A、shareholders who are mutual agents B、direct management by t

2、he shareholders (owners) C、its inability to own property D、shareholders who have limited liability 正確答案:D第 2 題,Sinking Fund Cash would be classified on the balance sheet as （ ） A、a current asset B、a fixed asset C、an int

3、angible asset D、an investment 正確答案:D第 3 題,One of the main disadvantages of the corporate form is the( ) A、professional management B、double taxation of dividends C、charter D、corporation must issue stock 正確答案:B第 4 題,If t

4、he maker of a promissory note fails to pay the note on the due date, the note is said to be( ) A、displaced B、disallowed C、dishonored D、dishonored 正確答案:C第 5 題,The interest rate specified in the bond indenture is called

5、the ( ) A、discount rate B、contract rate C、market rate D、effective rate 正確答案:B第 6 題,Accumulated Depreciation ( ) A、is used to show the amount of cost expiration of intangibles B、is the same as Depreciation Expense第 12 題

6、,Which of the following entries records the acquisition of office supplies on account? A、Office Supplies, debit; Cash, credit B、Cash, debit; Office Supplies, credit C、Office Supplies, debit; Accounts Payable, credit D、A

7、ccounts Receivable, debit; Office Supplies, credit 正確答案:C第 13 題,Which of the following should not be considered cash by an accountant? A、coins B、bank checking accounts C、postage stamps D、Petty cash funds 正確答案:C第 14 題,How

8、 does paying a liability in cash affect the accounting equation? A、assets increase; liabilities decrease B、assets increase; liabilities increase C、assets decrease; liabilities decrease D、liabilities decrease; owner's

9、 equity increases 正確答案:C第 15 題,All of the following occur with a double-entry accounting system except: A、The accounting equation remains in balance. B、Each business transaction will have only two entries. C、Every transa

10、ction affects at least two accounts D、The sum of all debits is always equal to the sum of all credits in each journal entry.正確答案:B第 16 題,The term “inventory“ indicates （ ） A、merchandise held for sale in

11、 the normal course of business B、materials in the process of production or held for production C、supplies D、both A and B 正確答案:D第 17 題,When the corporation issuing the bonds has the right to repurchase the bonds prior to