会计专业英语
声音是怎样产生的
1 单选题
1 Low Company owns 40% of the voting stock of High Corporation and us the equity method in recording this investment. High Corporation reported a $10,000 net loss. Low Corporation's entry would include a ( ) C
A Debit to the investment account for $10,000
B Debit to the investment account for $4,000
C Credit to the investment account for $4,000
D Debit to a loss account for $4,000
2 Expens are reported on the( ) A
A income statement
B statement of owner's equity
C statement of cash flows
D balance sheet
3 Financial reports are ud by（ ） D
A management
B creditors
C investors
D all of the above
4 During a period of falling prices, which of the following inventory methods generally results in the lowest balance sheet amount for inventory. ( ) C
A average method
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B LIFO method
C FIFO method
D can not tell without more information
5 Which of the following financial statements reports information as of a specific date? D
A income statement
B statement of owner's equity
C statement of cash flows
D balance sheet
6 Financial statements in which financial data for two or more companies are combined as a single entity are called B
A conventional statements
员工辞职申请表B consolidated statements
C audited statements
D constitutional statements
7 The characteristics of partnership exclude( ) C 左字的笔顺
A more financial resources than a proprietorship
B additional management skills
C limited liability
D unlimited liability
8 Which of the following below generally is the most uful in analyzing companies of different sizes? B
A comparative statements
B common-sized financial statements
C price-level accounting
D audit report
9 The ability of a business to pay its debts as they come due and to earn a reasonable amount of income is referred to as ( ) B
A solvency and leverage
B solvency and profitability
C solvency and liquidity
D solvency and equity
10 When the perpetual inventory system is ud, the inventory sold is debited to ( ) B
A supplies expen
B cost of merchandi sold
C merchandi inventory
D sales
11 The cost of a product warranty should be included as an expen in the ( ) C
A period the cash is collected for a product sold on account
B future period when the cost of repairing the product is paid
C period of the sale of the product
D future period when the product is repaired or replaced
12 The price at which a stock can be sold depends upon a number of factors. Which statement below is not one of tho factors?( ) C
A the financial condition, earnings record, and dividend record 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
13 The account Unrealized Gain (Loss) on Available-For-Sale Securities should be included in the( ) C
A Income statement as Other Revenue (Expens)
B Balance sheet as an adjustment to the ast account
网上花店的前景C Balance sheet as an adjustment to Stockholders' Equity
D Statement of Retained Earnings
生煎羊肉14 Which of the items below is not a business organization form?( ) A
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A entrepreneurship
B proprietorship
C partnership
D corporation
15 Austin, Inc. made a Prepaid 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
A $2,800
B $700
C $3,500
D $1,750
16 On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the ( ) C
A Uncollectible accounts expen for the year
B total of the accounts receivables written-off during the year
C total estimated uncollectible accounts as of the end of the year
拉包月D sum of all accounts that are past due.
17 Which of the following should not be considered cash by an accountant? C
A coins
B bank checking accounts
C postage stamps
D Petty cash funds
18 Which of the following measures a company’s ability to pay its current liabilities? C
A earnings per share
B inventory turnover
C current ratio
D number of times interest charges earned
19 The cost of a product warranty should be included as an expen in the （ ） C
A period the cash is collected for a product sold on account
