南开19春学期(1709、1803、1809、1903)《财务报表分析》在线作业

南开19春学期（1709、1803、1809、1903）《管理会计》在线作业-2
一、单选题共20题，40分
1、假设某企业每年耗用甲材料18,000公斤,每次订货成本为1,000元,平均每公斤材料的年储存成本为1元,则全年存货成本至少是()
A6,000元
B3,000元
C8,000元
D4,000元
【南开大学】选择答案：A
2、如果某企业连续三年按变动成本法计算的税前利润分别为10,000元、12,000元和11,000元,则下列表述中正确的是()
A第三年的销量最小
B第一年的产量比第二年少
C第二年的销量最大
D第二年的产量比第三年多
【南开大学】选择答案：B
3、两个可供选择的方案之间预期成本的差异是()
A边际成本
B变动成本
C差量成本
D机会成本
【南开大学】选择答案：C
4、某企业只生产一种产品,单价6元,单位变动生产成本4元,单位销售和管理变动成本1元,销量为500件,则其产品贡献毛益为多少元()
A500
B650
C750
D1000
【南开大学】选择答案：A
5、在经济决策中,应由中选的最优方案负担的、按所放弃的次优方案潜在收益计算的资源损失,即()
A增量成本
B加工成本
C机会成本
D专属成本
【南开大学】选择答案：C
6、某投资方案的年营业收入为100万元,年营业支出为60万元,其中折旧为10万元,所得税率为40%,则该方案每年的营业现金流量为()
A40万元
B50万元
C34万元
D26万元
【南开大学】选择答案：C。

【奥鹏】[南开大学]19春学期（1709、1803、1809、1903）《会计专业英语》在线作业试卷总分:100 得分:100第1题,The two methods of accounting for investments in stock are the cost method and the ( )A、straight-line methodB、equity methodC、liability methodD、interest method正确答案:第2题,A business paid $7,000 to a creditor in payment of an amount owed. The effect of the transaction on the accounting equation was toA、increase one asset, decrease another assetB、decrease an asset, decrease a liabilityC、increase an asset, increase a liabilityD、increase an asset, increase owner's equity正确答案:第3题,If preferred stock has dividends in arrears, the preferred stock must be ( )A、participatingB、callableC、cumulativeD、convertible正确答案:第4题,Which statement below is not a reason for a corporation to buy back its own stock.A、resale to employeesB、bonus to employeesC、for supporting the market price of the stockD、to increase the shares outstanding正确答案:第5题,The most widely used depreciation method isA、straight-lineB、sum-of-the-years-digitsC、declining-balanceD、units-of-production正确答案:第6题,Under which method of cost flows is the inventory assumed to be composed of the most recent costs?A、average costB、last-in, first-outC、first-in, first-outD、weighted average正确答案:第7题,On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the ( )A、Uncollectible accounts expense for the yearB、total of the accounts receivables written-off during the yearC、total estimated uncollectible accounts as of the end of the yearD、sum of all accounts that are past due.正确答案:第8题,The cost of a product warranty should be included as an expense in the （）A、period the cash is collected for a product sold on accountB、future period when the cost of repairing the product is paidC、period of the sale of the productD、future period when the product is repaired or replaced正确答案:第9题,Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?A、net income is understatedB、net income is overstatedC、cost of merchandise sold is understatedD、merchandise inventory reported on the balance sheet is overstated正确答案:第10题,Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?A、net income is understatedB、net income is overstatedC、cost of merchandise sold is understatedD、merchandise inventory reported on the balance sheet is overstated正确答案:第11题,The amount of the outstanding checks is included on the bank reconciliation as a(n) （）A、deduction from the balance per depositor's recordsB、addition to the balance per bank statementC、deduction from the balance per bank statementD、addition to the balance per depositor's records正确答案:第12题,Financial reports are used by（）A、managementB、creditorsC、investorsD、all of the above正确答案:第13题,Which of the following groups are considered to be internal users of accounting information?A、Employees and customersB、Customers and vendorsC、Employees and managersD、Government and banks正确答案:第14题,The term "inventory" indicates ( )A、merchandise held for sale in the normal course of businessB、materials in the process of production or held for productionC、suppliesD、both A and B正确答案:第15题,Expenses are reported on the（）A、income statementB、statement of owner's equityC、statement of cash flowsD、balance sheet正确答案:第16题,The accounting equation may be expressed as（）A、Assets = Equities - LiabilitiesB、Assets + Liabilities = Owner's EquityC、Assets = Revenues less LiabilitiesD、Assets - Liabilities = Owner's Equity正确答案:第17题,Profit is the difference betweenA、assets and liabilitiesB、the incoming cash and outgoing cashC、he assets purchased with cash contributed by the owner and the cash spent to operate the businessD、the amounts received from customers for goods or services and the amounts paid forthe inputs used to provide the goods or services正确答案:第18题,Cash investments made by the owner to the business are reported on the statement of cash flows in theA、financing activities sectionB、investing activities sectionC、operating activities sectionD、supplemental statement正确答案:第19题,Which of the following is not included in the computation of the quick ratio?A、inventoryB、marketable securitiesC、accounts receivableD、cash正确答案:第20题,The measurement bases exclude( )A、Historical costB、Current costC、Sale priceD、Present value正确答案:第21题,Bondholders claims on the assets of the corporation rank ahead of stockholders.A、错误B、正确正确答案:第22题,During inflationary periods, an advantage of the LIFO inventory cost method is that it matches more recent costs against current revenues.T、对F、错正确答案:T第23题,An account receivable is a claim against a customer arising from a sale on account.T、对F、错正确答案:T第24题,Liabilities that will be due within one year or less and that are to be paid out of current assets are called current liabilities.T、对F、错正确答案:T第25题,An account receivable is a claim against a customer arising from a sale on account.A、错误B、正确正确答案:第26题,Primary users of accounting information are accountants.A、错误B、正确正确答案:第27题,Bondholders are creditors of the issuing corporation.A、错误B、正确正确答案:第28题,A large retained earnings account means that there is cash available to pay dividends.T、对F、错正确答案:F第29题,In establishing a petty cash fund, a check is written for the amount of the fund and is recorded as a debit to Accounts Payable and a credit to Petty Cash.A、错误B、正确正确答案:第30题,In preparing bank reconciliation, the amount of deposits in transit is deducted from the balance per bank statement.T、对F、错正确答案:F第31题,The declaration and issuance of a stock dividend does not affect the total amount of a corporation's assets, liabilities, or stockholders' equity.T、对F、错正确答案:T第32题,In establishing a petty cash fund, a check is written for the amount of the fund and is recorded as a debit to Accounts Payable and a credit to Petty Cash. T、对F、错正确答案:F第33题,The declaration of a stock dividend decreases a corporation's stockholders' equity and increases its liabilities.T、对F、错正确答案:F第34题,The effect of a sales return and allowance is a reduction in sales revenue and a decrease in cash or accounts receivable.A、错误B、正确正确答案:第35题,The statement of cash flows consists of an operating section, an income section, and an equity section.A、错误B、正确正确答案:第36题,The amortization of a premium on bonds payable decreases bond interest expense.T、对F、错正确答案:T第37题,The equity method is usually more appropriate for accounting for investments where the purchaser does not have significant influence over the investee.T、对F、错正确答案:F第38题,Accrued expenses are expenses that have been incurred but not yet paid in cash and there is no original entry.T、对F、错正确答案:T第39题,Overall objective of financial reporting is to provide financial information useful to internal users in making economic decisions.A、错误B、正确正确答案:第40题,If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.T、对F、错正确答案:F第41题,Dividends in arrears are liabilities of the corporation.T、对F、错正确答案:F第42题,The book value of a fixed asset reported on the balance sheet represents its market value on that date.A、错误B、正确正确答案:第43题,If a firm has a quick ratio of 1, the subsequent payment of an account payable will cause the ratio to increase.A、错误B、正确正确答案:第44题,An income statement is a summary of the revenues and expenses of a business as of a specific date.T、对F、错正确答案:F第45题,Paying an account payable increases liabilities and decreases assets T、对F、错正确答案:F第46题,The day on which the board of directors of the corporation distributes a dividend is called the declaration date.A、错误B、正确正确答案:第47题,The maturity value of a note receivable is always the same as its face value. T、对F、错正确答案:F第48题,If ending inventory for the year is overstated, owner's equity reported on the balance sheet at the end of the year is understated.T、对F、错正确答案:F第49题,Accounting is a service that provides many different users with financial information to make economic decisions.A、错误B、正确正确答案:第50题,Accounting Process is identifying, measuring, recording, and communicating economic information to permit informed judgments and decisions by users of information.A、错误B、正确正确答案:[文档可能无法思考全面，请浏览后下载，另外祝您生活愉快，工作顺利，万事如意!]。

19秋学期（1709、1803、1809、1903、1909）《财务信息系统》在线作业-0002
试卷总分:100 得分:100
一、单选题 (共 20 道试题,共 40 分)
1.在EXCEL的财务函数中，负数表示()。

A.贷方数字
B.流出的现金流
C.流入的现金流
D.亏损
[分析上述题目后，请完成作答]
参考选择是:B
2.假设TC为持有现金的总成本，C为现金持有量，T为每个转换周期中的现金总需要量，r 为持有现金的机会成本，b为每次周期买卖有价证券的固定成本。

则TC等于（）
A.C*r+T/C*b
B.C*b+T/C*r
C.C/2*r+T/C*b
D.C/2*b+T/C*r
[分析上述题目后，请完成作答]
参考选择是:C
3.在EXCEL的工作表中，OFFSET（A1，2，2，2，2）的返回值是()。

A.c4:d4
B.c3:d4
C.c3:d3
D.c3:c3
[分析上述题目后，请完成作答]
参考选择是:B
4.若数据库中，A表中的一条记录可以在B表中找到多条对应记录，而B表中的一条记录可以在A表中找到一条对应记录，则A与B之间的关系类型为()。

A.多对多
B.不确定
C.一对多
D.一对一
[分析上述题目后，请完成作答]
参考选择是:C
5.在EXCEL的工作表中，如果要改变柱形图中一个柱子的颜色，可以通过()功能。

A.绘图区格式设定
B.数据系列格式设定
C.数据点格式设定
D.图表区格式设定
[分析上述题目后，请完成作答]
参考选择是:C。

南开19春学期（1709、1803、1809、1903）《管理会计》在线作业-1答案南开19春学期（1709、1803、1809、1903）《管理会计》在线作业-1一、单选题共20题，40分1、在其他因素不变的条件下,产品的单价降低,将导致盈亏临界点()A降低B升高C不变D没影响【南开大学】答案：?2、在项目投资决策的现金流量分析中使用的"经营成本"是指()A变动成本B付现成本C全部成本D固定成本【南开大学】答案：?3、从狭义管理会计的定义看,管理会计只是为企业哪一群体提供计划与控制所需信息的内部会计()A内部管理者B外部投资者C内部所有人D外部债权人【南开大学】答案：?4、某企业年初借得50,000元贷款,10年期,年利率12%,每年末等额偿还。

已知年金现值系数(P/A,12%,10)=5.6502,则每年应付金额为多少元()A8849B5000C6000D28251【南开大学】答案：?5、若企业盈亏临界点销量为4,000件,实际产销量为5,800件,实际的销售单价和单位变动成本分别为100元和60元,则企业的利润为() A18,000元B72,000元C23,000元D58,000元【南开大学】答案：?6、在缺乏历史数据可供参考时,混合成本分解通常选择的方法是()A高低点法B工程估计法C合同认定法D最小平方法【南开大学】答案：?7、编制弹性预算时,要将()部分按照业务量的变动加以调整()A全部费用C固定费用D期间费用【南开大学】答案：?8、预计直接人工成本=()×单位产品需用工时×小时工资率()A预计销量B预计产量C预计工时量D预计材料消耗量【南开大学】答案：?9、某企业经营甲产品,其销售单价为200元,单位变动成本为120元,固定成本总额为400,000元,目标利润为400,000元。

现要求目标利润增加10%,则以下哪种方式可以实现这个目标() A销量上升250件B变动成本上升64元C单价上升2%D固定成本减少40,000元【南开大学】答案：?10、在成本差异分析中,变动制造费用的耗费差异类似于()A材料用量差异B人工效率差异C材料成本差异D工资率差异【南开大学】答案：?11、在变动成本法下,固定性制造费用最终应当在利润表中列作()A非生产成本B期间成本C产品成本D直接成本【南开大学】答案：?12、下面哪一项是把资源账户中的金融分解到作业账户的依据()A资源动因B作业动因C成本动因D批别动因【南开大学】答案：?13、在全面预算的编制工作中,唯一用业务量来计量的是()A销售预算B生产预算C成本预算D现金预算【南开大学】答案：?14、由于存货数量不能及时满足生产和销售的需要而给企业带来的损失称为()A储存成本B缺货成本D订货成本【南开大学】答案：?15、某公司每年需要用A产品,外购价格为13元。