Question

会计专业英语题 帮别人做的 我一点都不懂 选择题 和 判断题

1.Financial reports are used by a.management b.creditors c.investors d.all of the above 2.Which of the following types of accounts have a normal credit balance? a.assets and liabilities b.liabilities and expenses c.revenues and liabilities d.capital and drawing 3. The asset created by a business when it makes a sale on account is termed a.accounts payable b.prepaid expense c.unearned revenue d.accounts receivable 4. Merchandise inventory at the end of the year is overstated. Which of the following statements correctly states the effect of the error? a.owner's equity is overstated b.cost of merchandise sold is overstated c.gross profit is understated d.net income is understated 5. If preferred stock has dividends in arrears, the preferred stock must be a.participating b.callable c.cumulative d.convertible 6. One potential advantage of financing corporations through the use of bonds rather than common stock is a.the interest on bonds must be paid when due b.the corporation must pay the bonds at maturity c.the interest expense is deductible for tax purposes by the corporation d.a higher earnings per share is guaranteed for existing common shareholders 7. Which of the following best describes accounting? a.records economic data but does not communicate the data to users according to any specific rules b.is an information system that provides reports to stakeholders c.is of no use by individuals outside of the business d.is used only for filling out tax returns and for financial statements for various type of governmental reporting requirements 8．All of the following below are needed for the calculation of depreciation except a.cost b.residual value c.estimated life d.book value 9. Which of the following accounts below is reported in the paid-in capital/stockholders' equity section of the corporate balance sheet? a.Cash b.Stock Dividends c.Organizational Expenses d.Preferred Stock 10. If the market rate of interest is 8%, the price of 6% bonds paying interest semiannually with a face value of $100,000 will be a.Equal to $100,000 b.Greater than $100,000 c.Less than $100,000 d.Greater than or less than $100,000, depending on the maturity date of the bonds 判断1. Accounting is a service that provides many different users with financial information to make economic decisions. 2. The double-entry accounting system records each transaction twice. 3. The cost of new equipment is called revenue expenditure because it will help generate revenues in the future. 4. Dividends in arrears are liabilities of the corporation. 5. The financial statements of a proprietorship should include the owner's personal assets and liabilities. 6. Even when a trial balance is in balance, there may be errors in the individual accounts. 7. The main reason that the bank statement cash balance and the depositor's cash balance do not initially balance is due to timing differences.

Answer 1

1d（本题是问财务报表的使用者，应该都是）
2a（资产和负债应该是构成平衡的两大科目）
3d(通过赊账交易形成的资产应该记为什么——应收账款)
4c（商品库存被高估会导致——我觉得是毛利被高估)
5d(如果优先股有应付股利，那么他应该能交易)
6a(使用债券而不是股票的潜在好处)
7d（最能描述会计的是）
8d（计算折旧时不需考虑——我觉得是票面价值，忘了，你再看看)
9a（哪一项是实收资本里的科目，选项分别是现金，股票股利，组织花费，优先股，这个也不太清楚了，你再看看）
10c（如果市场利率8%，实付半年利率6%的片面价值100000美元的债券，那么）
判断
1
对
2
对
3错
4
对
5
对
6
对
7
对