南开大学 18秋学期(1709、1803、1809)《会计专业英语》在线作业满分答案
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18秋学期（1709、1803、1809）《会计专业英语》在线作业
Debts owed by a business are referred to as（）
A.accounts receivables
B.equities
C.owner’s equity
D.liabilities
正确答案:D
How is treasury stock shown on the balance sheet?
A.as an asset
B.as a decrease in stockholders' equity
C.as an increase in stockholders' equity
D.treasury stock is not shown on the balance sheet
正确答案:B
What is the type of account and normal balance of Allowance for Doubtful Accounts?
A.Contra asset, credit
B.Asset, debit
C.Asset, credit
D.Contra asset, debit
正确答案:A
Notes may be issued （）
A.when assets are purchased
B.to creditor's to temporarily satisfy an account payable created earlier
C.when borrowing money
D.all of the above
正确答案:D
Merchandise inventory at the end of the year was understated. Which of the following statements correctly states the effect of the error?
income is understated
income is overstated
C.cost of merchandise sold is understated
D.merchandise inventory reported on the balance sheet is overstated
正确答案:A
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 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
正确答案:C
Expenses are reported on the（）
A.income statement
B.statement of owner's equity
C.statement of cash flows
D.balance sheet
正确答案:A
A bank reconciliation should be prepared periodically because （）
A.the depositor's records and the bank's records are in agreement
B.the bank has not recorded all of its transactions
C.any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be
正确答案:C
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 （）
A.solvency and leverage
B.solvency and profitability
C.solvency and liquidity
D.solvency and equity
正确答案:B
The term "inventory" indicates （）
A.merchandise held for sale in the normal course of business
B.materials in the process of production or held for production
C.supplies