2020 基础会计（全英）(北京联合大学) 最新满分章节测试答案

文章目录[隐藏]

Module 2 会计记账方法（一） Module2 Exercises
Module 4 会计循环与会计比率（一） Module4 Exercises
Module 3 会计调整（一） Module3 Exercises

本答案对应课程为:点我自动跳转查看
本课程起止时间为:2020-03-02到2020-07-02
本篇答案更新状态:已完结

Module 2 会计记账方法（一） Module2 Exercises

1、问题:An account used to record the owner’s investments in the business is called a(n)____.
选项：
A:withdrawals account
B:capital account
C: revenue account
D:expense account
E:liability account
答案: 【capital account】

2、问题:A list of all accounts and the identification number assigned to each account used by a company is called a__.
选项：
A:chart of accounts
B:journal
C:trial balance
D:source document
E:general journal
答案: 【chart of accounts】

3、问题:An asset created by prepayment of an expense is______.
选项：
A:recorded as a debit to an unearned revenue account
B:recorded as a debit to a prepaid expense account
C:recorded as a credit to an unearned revenue account
D:recorded as a credit to a prepaid expense account
E:not recorded in the accounting records until the earnings process is complete
答案: 【recorded as a debit to a prepaid expense account】

4、问题:An accountant has debited an account for $3,500 and credited a liability account for $2,000. Which of the following would be an incorrect way to complete the recording of this transaction_______.
选项：
A:credit another asset account for $1,500
B:credit another liability account for $1,500
C:credit an expense account for $1,500
D:credit the owner’s capital account for $1,500
E:debit another asset account for $1,500
答案: 【debit another asset account for $1,500】

5、问题:All of the following are liability accounts except____.
选项：
A:accounts payable
B:unearned ticket revenue
C:taxes payable
D:commissions earned
E:notes payable
答案: 【commissions earned】

6、问题:All of the following are asset accounts except_____.
选项：
A:accounts receivable
B:buildings
C:supplies expense
D:cash
E:prepaid insurance
答案: 【supplies expense】

7、问题:A $130 credit to Office Equipment was credited to Fees Earned by mistake. By what amounts are the accounts under- or overstated as a result of this error?
选项：
A:Office Equipment, understated $130; Fees Earned, overstated $130.
B:Office Equipment, understated $260; Fees Earned, overstated $130.
C:Office Equipment, overstated $130; Fees Earned, overstated $130.
D:Office Equipment, overstated $130; Fees Earned, understated $130.
E:Office Equipment, overstated $260; Fees Earned, understated $130.
答案: 【Office Equipment, overstated $130; Fees Earned, overstated $130.】

8、问题:A credit entry___.
选项：
A:increases asset and expense accounts, and decreases liability, owner’s capital, and revenue accounts
B:is always a decrease in an account
C:decreases asset and expense accounts, and increases liability, owner’s capital, and revenue accounts
D:is recorded on the left side of a T-account
E:is always an increase in an account
答案: 【decreases asset and expense accounts, and increases liability, owner’s capital, and revenue accounts】

9、问题:If Tim Jones, the owner of Jones Hardware proprietorship, uses cash of the business to purchase a family automobile, the business should record this use of cash with an entry to______.
选项：
A:debit Salary Expense and credit Cash
B:debit Tim Jones, Salary and credit Cash
C:debit Cash and credit Tim Jones, Withdrawals
D:debit Tim Jones, Withdrawals and credit Cash
E:debit Automobiles and credit Cash
答案: 【debit Tim Jones, Withdrawals and credit Cash】

10、问题:The following transactions occurred during July_____:(1) Received $900 cash for services provided to a customer during July. (2) Received $2,200 cash investment from Barbara Hanson, the owner of the business. (3) Received $750 from a customer in partial payment of his account receivable which arose from sales in June. (4) Provided services to a customer on credit, $375. (5) Borrowed $6,000 from the bank by signing a promissory note. (6) Received $1,250 cash from a customer for services to be rendered next year.What was the amount of revenue for July?
选项：
A:$ 900
B:$ 1275
C:$ 2,525
D:$ 3,275
E:$11,100
答案: 【$ 1275】

11、问题:The general journal provides a place for recording all of the following except______.
选项：
A:the transaction date
B:the names of the accounts involved
C:the amount of each debit and credit
D:an explanation of the transaction
E:the balance in each account
答案: 【the balance in each account】

12、问题:A record in which the effects of transactions are first recorded and from which transaction amounts are posted to the ledger is a(n)____.
选项：
A:account
B:trial balance
C:journal
D:t-account
E:balance column account
答案: 【journal】

13、问题:The process of transferring general journal information to the ledger is_____.
选项：
A:double-entry accounting
B:posting
C:balancing an account
D:journalizing
E:not required unless debits do not equal credits
答案: 【posting】

14、问题:A column in journals and ledger accounts used to cross reference journal and ledger entries is the____.
选项：
A:account balance column
B:debit column
C:posting reference column
D:credit column
E:description column
答案: 【posting reference column】

15、问题:A balance column ledger account is______.
选项：
A:an account entered on the balance sheet
B:an account with debit and credit columns for posting entries and another column for showing the balance of the account after each entry is posted.
C:another name for the withdrawals account
D:an account used to record the transfers of assets from a business to its owner
E:a simple form of account that is widely used in accounting to illustrate the debits and credits required in recording a transaction
答案: 【an account with debit and credit columns for posting entries and another column for showing the balance of the account after each entry is posted.】

16、问题:Which financial statement reports an organization’s financial position at a point in time?
选项：
A:Income statement.
B:Balance sheet.
C:Statement of owner’s equity.
D:Cash flow statement.
E:Trial balance.
答案: 【Balance sheet.】

17、问题:Preparation of a trial balance is the first step in the analyzing and recording process.
选项：
A:正确
B:错误
答案: 【错误】

18、问题:An account is a record of increases and decreases in a specific asset, liability, equity, revenue, or expense item.
选项：
A:正确
B:错误
答案: 【正确】

19、问题:When a company provides services for which cash will not be received until some future date, the company should record the amount charged as unearned revenue.
选项：
A:正确
B:错误
答案: 【错误】

20、问题:In a double-entry accounting system, the total amount debited must always equal the total amount credited.
选项：
A:正确
B:错误
答案: 【正确】

21、问题:Debits increase asset and expense accounts.
选项：
A:正确
B:错误
答案: 【正确】

22、问题:Crediting an expense account decreases it.
选项：
A:正确
B:错误
答案: 【正确】

23、问题:A revenue account normally has a debit balance.
选项：