中级财务会计英第二学期选择题判断题共8页
中级财务会计英选择题判断题日记用英语怎么说
考点一：应付票据分类，流动负债，非流动负债，非负债
D 1. Liabilities are
a. any accounts having credit balances after closing entries are made.
b. deferred credits that are recognized and measured in conformity with generally
accepted accounting principles.
c. obligations to transfer ownership shares to other entities in the future.
d. obligations arising from past transactions and payable in asts or rvices in the
jell ofuture.宁波美容培训
D 2. Which of the following is a current liability?
a. A long-term debt maturing currently, which is to be paid with cash in a sinking fund
b. A long-term debt maturing currently, which is to be retired with proceeds from a
new debt issue
c. A long-term debt maturing currently, which is to be converted into common stock
d. None of the
A 3. Which of the following is true about accounts payable?
1. Accounts payable should not be reported at their prent value.
2. When accounts payable are recorded at the net amount, a Purcha
Discounts account will be ud.
3. When accounts payable are recorded at the gross amount, a Purcha
Discounts Lost account will be ud.
a. 1
b. 2
c. 3
d. Both 2 and 3 are tru
e.
A 4. Among the short-term obligations of Lance Company as of December 31, the balance
back outsheet date, are notes payable totaling $250,000 with the Madison National Bank.
The are 90-day notes, renewable for another 90-day period. The notes should be classified on the balance sheet of Lance Company as
a. current liabilities.
b. deferred charges.
c. long-term liabilities.
d. intermediate debt.
B 5. Which of the following is not true about the discount on short-term notes payable?
a. The Discount on Notes Payable account has a debit balance.
b. The Discount on Notes Payable account should be reported as an ast on the
balance sheet.
c. When there is a discount on a note payable, the effective interest rate is higher than
the stated discount rate.pk英语
d. All of the are tru
e.
D 8. Which of the following should not be included in the current liabilities ction of the
balance sheet?
a. Trade notes payable
b. Short-term zero-interest-bearing notes payable
c. The discount on short-term notes payable
d. All of the are included
C 9. Which of the following is a current liability?
a. Preferred dividends in arrears
b. A dividend payable in the form of additional shares of stock
c. A cash dividend payable to preferred stockholders
d. All of the
独立宣言英文
11. Of the following items, the only one which should not be classified as a current liability is
a. current maturities of long-term debt.
b. sales taxes payable.hit girl
c. short-term obligations expected to be refinance
d.
d. unearned revenues.
D 12. An account which would be classified as a current liability is
a. dividends payable in the company's stock.
b. accounts payable—debit balances.
c. loss expected to be incurred within the next twelve months in excess of the
company's insurance coverage.
d. none of thes
e.
D 13. Which of the following may be a current liability?
a. Withheld Income Taxes
b. Deposits Received from Customers
c. Deferred Revenue
d. All of the
C 14. Which of the following items is a current liability?
a. Bonds (for which there is an adequate sinking fund properly classified as a long-term
investment) due in three months.
b. Bonds due in three years.
c. Bonds (for which there is an adequate appropriation of retained earnings) due in
eleven months.
d. Bonds to be refunded when due in eight months, there being no doubt about the
marketability of the refunding issue.
必修一化学方程式D 15. Which of the following statements is fal?
a. A company may exclude a short-term obligation from current liabilities if the firm
intends to refinance the obligation on a long-term basis and demonstrates an ability
to complete the refinancing.
b. Cash dividends should be recorded as a liability when they are declared by the board
of directors.
现在进行时讲解c. Under the cash basis method, warranty costs are charged to expen as they are pai
d.
新会计准则
d. FICA taxes withheld from employees' payroll checks should never be recorded as a
liability since the employer will eventually remit the amounts withheld to the
appropriate taxing authority.
考点二：实际利息法下溢价和折价对摊销的影响是增加还是减少
B 6. Stone, Inc. issued bonds with a maturity amount of $200,000 and a maturity ten years
