南开大学23春“会计学”《会计专业英语》考试高频考点参考题库带答案

长风破浪会有时，直挂云帆济沧海。南开大学23春“会计学”《会计专业英语》考试高频考点参考题库带答案（图片大小可自由调整）第I卷一.综合考核(共15题)1.Cashinvestmentsmadebytheownertothebusinessarereportedonthestatementofcashflowsinthe()A.financingactivitiessectionB.investingactivitiessectionC.operatingactivitiessectionD.supplementalstatement2.Iftheproceedsfromthesaleofbondinvestmentsexceedsthecarryingamountofthebonds,againisrealized.()A.正确B.错误3.Revenueshouldberecognizedwhen()A.cashisreceivedB.theserviceisperformedC.thecustomerplacesanorderD.thecustomerchargesanorder4.Bondholdersclaimsontheassetsofthecorporationrankaheadofstockholders.()A.正确B.错误5.Theroleofaccountingistoprovidemanydifferentuserswithfinancialinationtomakeeconomicdecisions.()A.正确B.错误6.Recognitionistheprocessofincorporatinginthebalancesheetorincomestatementanitemthatmeetthedefinitionofanelementandsatisfiestherecognitioncritera.()A.正确B.错误7.Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto().A.suppliesexpenseB.costofmerchandisesoldC.merchandiseinventoryD.sales8.Theroleofaccountingistoprovidemanydifferentuserswithfinancialinformationtomakeeconomicdecisions.()A.正确B.错误9.Ifafirmhasaquickratioof1,thesubsequentpaymentofanaccountpayablewillcausetheratiotoincrease.()A.正确B.错误10.Stockholders’equity()A.isusuallyequaltocashonhandB.includespaid-incapitalandliabilitiesC.includesretainedearningsandpaid-incapitalD.isshownontheincomestatement11.Foraccountingpurposes,thebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis()A.acorporationB.aproprietorshipC.apartnershipD.alloftheabove12.Whenalargequantityofmerchandiseispurchased,areductionallowedonthesalepriceiscalledatradediscount.()A.正确B.错误13.Acharacteristicofafixedassetisthatitis()A.intangibleB.usedintheoperationsofabusinessC.heldforsaleintheordinarycourseofthebusinessD.noneoftheabove14.Thedebtcreatedbyabusinesswhenitmakesapurchaseonaccountisreferredtoasan().A.accountpayableB.accountreceivableC.assetD.expensepayable15.Financialreportsareusedby()A.managementB.creditorsC.investorsD.alloftheabove第II卷一.综合考核(共15题)1.Debtsowedbyabusinessarereferredtoas()A.accountsreceivablesB.equitiesC.owner’sequityD.liabilities2.Theunitsofproductiondepreciationmethodmatchesexpensesagainstrevenuethebest.()A.正确B.错误3.Thecostmethodofaccountingforstock()A.recognizespidendsasincomeB.isonlyappropriateaspartofaconsolidationC.requirestheinvestmentbeincreasedbythereportednetincomeoftheinvesteeD.requirestheinvestmentbedecreasedbythereportednetincomeoftheinvestee4.Theincomestatementispreparedfrom()A.theadjustedtrialbalance.B.theincomestatementcolumnsoftheworksheet.C.eithertheadjustedtrialbalanceortheincomestatementcolumnsoftheworksheet.D.boththeadjustedtrialbalanceandtheincomestatementcolumnsoftheworksheet.5.AccountingProcessisidentifying,measuring,recording,andcommunicatingeconomicinformationtopermitinformedjudgmentsanddecisionsbyusersofinformation.()A.正确B.错误6.Currentliabilitiesare().A.due,butnotreceivableformorethanoneyearB.due,butnotpayableformorethanoneyearC.dueandreceivablewithinoneyearD.dueandpayablewithinoneyear7.Ordinarily,acorporationowningasignificantportionofthevotingstockofanothercorporationaccountsfortheinvestmentusingtheequity.()A.正确B.错误8.Thecharacteristicsofpartnershipexclude().A.morefinancialresourcesthanaproprietorshipB.additionalmanagementskillsC.limitedliabilityD.unlimitedliability9.Theallowancefordoubtfulaccountsissimilartoaccumulateddepreciationinthattheaccountrepresentsthetotalofallaccountswritten-offsincethebeginningyear.()A.正确B.错误10.Thedeclining-balancemethodisanaccelerateddepreciationmethod.()A.正确B.错误11.Intheaccountingcycle,thelaststepis()A.preparingthefinancialstatementsB.journalizingandpostingtheadjustingentriesC.preparingapost-closingtrialbalanceD.journalizingandpostingtheclosingentries12.Profitisthedifferencebetween().A.assetsandliabilitiesB.theincomingcashandoutgoingcashC.heassetspurchasedwithcashcontributedbytheownerandthecashspenttooperatethebusinessD.theamountsreceivedfromcustomersforgoodsorservicesandtheamountspaidforthesusedtoprovidethegoodsorservices13.Undertheequitymethod,astockpurchaseisrecordedatitsoriginalcostandisnotadjustedtofairmarketvalueeachaccountingperiod.()A.正确B.错误14.Abankreconciliationshouldbepreparedperiodicallybecause().A.thedepositorsrecordsandthebanksrecordsareinagreementB.thebankhasnotrecordedallofitstransactionsC.anydifferencesbetweenthedepositor'srecordsandthebanksrecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbediscoveredandcorrectedD.thebankmustmakesurethatitsrecordsarecorrect15.Accountingisaservicethatprovidesmanydifferentuserswithfinancialinformationtomakeeconomicdecisions.()A.正确B.错误第III卷一.综合考核(共15题)1.Acorporationisabusinessthatislegallyseparateanddistinctfromitsowners.()A.正确B.错误2.Abusinessusingtheperpetualinventorysystem,withitsdetailedsubsidiaryrecords,doesnotneedtotakeaphysicalinventory.()A.正确B.错误3.Whenastockpidendisdeclared,itbecomesaliability.()A.正确B.错误4.Solvencyanalysisfocusesontheabilityofabusinesstopayitscurrentandnoncurrentliabilities.()A.正确B.错误5.Journalizingistheprocessofenteringamountsintheledger.()A.正确B.错误6.Abalancesheetisalistoftheassets,liabilities,andowner'sequityofabusinessforaperiodoftime.()A.正确B.错误7.Dividendsinarrearsareliabilitiesofthecorporation.()A.正确B.错误8.Anincomestatementisasummaryoftherevenuesandexpensesofabusinessasofaspecificdate.()A.正确B.错误9.Alargeretainedearningsaccountmeansthatthereiscashavailabletopaypidends.()A.正确B.错误10.Incomeisrecognizedwhenanincreaseinfuturebenefitsrelatedtoanincreaseinanassetofadecreaseofaliabilityhasarisenthatcanbemeasuredreliably.()A.正确B.错误11.Bondsaresoldatfacevaluewhenthecontractrateisequaltothemarketrateofinterest.()A.正确B.错误12.Theterm"inventory"indicates()A.merchandiseheldforsaleinthenormalcourseofbusinessB.materialsintheprocessofproductionorheldforproductionC.suppliesD.bothAandB13.Thefinancialstatementthatpresentsasummaryoftherevenuesandexpensesofabusinessforaspecificperiodoftime,suchasamonthoryear,iscalleda(n)()A.incomestatementB.income