2020 会计英语(南京航空航天大学金城学院) 最新满分章节测试答案

本答案对应课程为:点我自动跳转查看
本课程起止时间为:2020-02-17到2020-07-01
本篇答案更新状态:已完结

Week 1：Basic Knowledge of Accounting Week 1 Quiz

1、 问题:Which of the following is an internal user of accounting information?
选项：
A:Banks and other creditors
B:Managers
C:Customers
D:Tax officers
答案: 【Managers】

2、 问题:Which of the following financial statements is NOT mentioned in the example of GoldmanSaches in 1.1?
选项：
A:Consolidated Statements of Changes in Shareholder’s Equity
B:Consolidated Statement of Cash Flows
C:Consolidated Statement of Comprehensive Income
D:Consolidated Statements of Financial Condition
答案: 【Consolidated Statement of Comprehensive Income】

3、 问题:Accounting involves recording, analyzing and __ the business transactions of an organization.
答案: 【reporting】

4、 问题:There are two general kinds of accounting: ___ and managerial.
答案: 【financial】

5、 问题:The three major fields of accounting activity are private accounting, ____ accounting and non-business accounting.
答案: 【public】

Week 2 & 3： Accounting Principles & Assets Week 2 Quiz

1、 问题:Which of the following accounting assumptions sets the base of the accrual basis accounting.
选项：
A:Business entity assumption
B:Going concern assumption
C:Time period assumption
D:Monetary unit assumption
答案: 【Time period assumption】

2、 问题:Which of the following accounting assumptions helps make information "comparable"?
选项：
A:Business entity assumption
B:Going concern assumption
C:Time period assumption
D:Monetary unit assumption
答案: 【Monetary unit assumption】

3、 问题:The GAAPs established by different countries or institutions are different in any level of accounting, so that we need to discuss them separately. 
选项：
A:正确
B:错误
答案: 【错误】

4、 问题:Assumptions are rules that we believe to be true but are not verifiable.
选项：
A:正确
B:错误
答案: 【正确】

5、 问题:According to the revenue recognition principle, revenues of a business can not be recorded or recognized if cash is not received.
选项：
A:正确
B:错误
答案: 【错误】

6、 问题:What should be reported in the financial reports are the most important financial events or data. Detailed information should not be included.
选项：
A:正确
B:错误
答案: 【错误】

7、 问题:GAAP is the abbreviation of ________.
答案: 【Generally Accepted Accounting Principles】

8、 问题:Accounting principles are purposed for recognition, __ and disclosure in accounting.
答案: 【measurement】
分析：【measurement 计量】

Week 2 & 3： Accounting Principles & Assets Week 3 Quiz

1、 问题:Current assets are presented in the balance sheet in order of __.
选项：
A:dollar amounts
B:liquidity
C:solvency
D:the alphabet
答案: 【liquidity】

2、 问题:Which of the following is a long-term asset?
选项：
A:Factory premises
B:Stock
C:Cash at Bank
D:Supplies
答案: 【Factory premises】

3、 问题:Which of the following is NOT a characteristic of plant assets?
选项：
A:Tangible
B:Long-lived‍
C:Unchanged outlook‍
D:For resale
答案: 【For resale】

4、 问题:Please select which components should less from the value of plant assets.
选项：
A:Merchandise inventory
B:Income tax payable
C:Accumulated depreciation
D:Retained earnings
答案: 【Accumulated depreciation】

5、 问题:The difference between the cost of a fixed asset and the accumulated depreciation for that asset is called __ .
选项：
A:depreciation expense
B:unearned depreciation
C:depreciation value
D:book value
答案: 【book value】

6、 问题:Resources cannot be listed into assets if they are not measurable in monetary units.
选项：
A:正确
B:错误
答案: 【正确】

7、 问题:Intangible assets are typically combined with plant assets and natural resources and shown in the property, plant, and equipment section.
选项：
A:正确
B:错误
答案: 【错误】

8、 问题:Accounts receivable, notes receivable, and interest receivable are all classified as assets on the balance sheet.
选项：
A:正确
B:错误
答案: 【正确】

Week 4 & 5： Liabilities-Equities & Income Statements Week 4 Quiz

1、 问题:Current liabilities include all of the following except ____ .
选项：
A:accrued wages payable
B:advance received from customer
C:current portion of long-term loan
D:prepaid expenses
答案: 【prepaid expenses】

2、 问题:Which statement regarding the liabilities and owners’ equity section of balance sheet is False?
选项：
A:Payment of Dividend Payable eliminates both the assets and the owners’ equity.
B:Liabilities are debts or obligations that must be discharged in money or services in the future.
C:Owners’ equity is a residual claim to the remaining assets after discharge of debts.
D:Balance sheet of corporations should separate Capital Stock and Retained Earnings
答案: 【Payment of Dividend Payable eliminates both the assets and the owners’ equity.】

3、 问题:Accounts receivable, notes receivable, and interest receivable are all classified as ___ on the balance sheet.
选项：
A:assets
B:liabilities
C:owners’ equity
D:receivables
答案: 【assets】

4、 问题:Which of the following are reported in the stockholders’ equity section of the balance sheet?
选项：
A:revenues and expenses
B:dividends and retained earnings
C:common stock and dividends
D:common stock and retained earnings
答案: 【common stock and retained earnings】

5、 问题:The presentation of the owners’ equity section is same for three types of business organization.
选项：
A:正确
B:错误
答案: 【错误】

6、 问题:Current assets are presented in the order of liquidity or convertibility into cash; while current liabilities are listed in the order that they come due.
选项：
A:正确
B:错误
答案: 【正确】

7、 问题:We can find the liability numbers of a company in its Income Statement.
选项：