2021 初级财务会计（英）(西南财经大学) 最新满分章节测试答案

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本课程起止时间为:2021-09-12到2022-01-01

Chapter 2 Bookkeeping Chapter 2 Quiz

1、 问题:The accounting process begins with: 
选项：
A:Analyzing business transactions and source documents.
B:Analyzing accounts.
C:Preparing financial statements and other reports.
D:Preparing the trial balance.
答案: 【Analyzing business transactions and source documents.】

2、 问题:Which of the following is used to record the owner’s investments in a business? 
选项：
A:Withdrawals account.
B:Revenue account.
C:Capital account.
D:Liability account.
答案: 【Capital account.】

3、 问题:Which of the following is NOT an asset account: 
选项：
A:Cash
B:Services Revenue
C:Buildings
D:Equipment
答案: 【Services Revenue】

4、 问题:Which of the following is NOT a liability account: 
选项：
A:Accounts Payables
B:Rent Payables
C:Unearned Revenues
D:Utility Expenses
答案: 【Utility Expenses】

5、 问题:Which of the following is correct about a credit? 
选项：
A:Always decreases an account.
B:Is the left-hand side of a T-account.
C:Always increases an account.
D:Is the right-hand side of a T-account.
答案: 【Is the right-hand side of a T-account.】

6、 问题:Owner withdrawals by the owner are expenses.
选项：
A:正确
B:错误
答案: 【错误】

7、 问题:The purchase of land and machines will generally be recorded in the same ledger account.
选项：
A:正确
B:错误
答案: 【错误】

8、 问题:Revenues increase equity.
选项：
A:正确
B:错误
答案: 【正确】

9、 问题:Owner investments decrease equity. 
选项：
A:正确
B:错误
答案: 【错误】

10、 问题:A debit entry always decreases an account. 
选项：
A:正确
B:错误
答案: 【错误】

Chapter 1 Introduction to Accounting Chapter 1 Quiz

1、 问题:External users of accounting information include all of the following except: 
选项：
A:Regulators.
B:Shareholders.
C:Customers.
D:Marketing managers.
答案: 【Marketing managers.】

2、 问题:The group that sets preferred accounting practices in the global economy is called the: 
选项：
A:AICPA.
B:IASB.
C:SEC.
D: FASB.
答案: 【IASB.】

3、 问题:The accounting principle that requires accounting numbers to be based on actual costs is the:
选项：
A:Measurement (Cost) principle.
B:Going-concern assumption.
C:Realization principle.
D:Business entity assumption.
答案: 【Measurement (Cost) principle.】

4、 问题:The assumption that states any business needs to be accounted for separately from other business entities, including its owner or owners is:
选项：
A:Time-period assumption.
B:Business entity assumption.
C:Monetary unit assumption.
D:Going-concern assumption.
答案: 【Business entity assumption.】

5、 问题:If a company is considering the purchase of an equipment that was acquired by the seller for $15,000, is offered for sale at $50,000, is considered by the purchaser as easily being worth $25,000, and is purchased for $23,000, the land should be recorded in the purchaser’s books at: 
选项：
A:$15,000.
B:$23,000.
C:$50,000.
D:$25,000.
答案: 【$23,000.】

6、 问题:Accounting aims to produce relevant, reliable, and comparable information about an organization’s business activities. 
选项：
A:正确
B:错误
答案: 【正确】

7、 问题:External users of accounting information usually have more information about the organization than internal users. 
选项：
A:正确
B:错误
答案: 【错误】

8、 问题:The business entity assumption means that a business is accounted for separately from other business entities.
选项：
A:正确
B:错误
答案: 【正确】

9、 问题:Revenues should be recognized when cash is received.
选项：
A:正确
B:错误
答案: 【错误】

10、 问题:The expense recognition principle means that a company recognize the expense in the period in which the related revenues are generated. 
选项：
A:正确
B:错误
答案: 【正确】

Chapter 4 Financial Statements Chapter 4 Quiz

1、 问题:Which of the following statements about temporary account is not correct:
选项：
A:All temporary accounts are closed at the end of each accounting period.
B:In the post-closing trial balance, the temporary accounts are reset to zero ending balances.
C:Revenue and owner’s capital account are examples of temporary accounts.
D:Income summary is a temporary account used for the closing process.
答案: 【Revenue and owner’s capital account are examples of temporary accounts.】

2、 问题:Sophia Sun, the owner of a proprietary company Sophia Laundry Service, withdrew $12,000 from the business during the current year. The closing entry for the withdrawals account at the end of the year is:
选项：
A: Debit Sophia Sun, Withdrawals $12,000; credit Cash $12,000. 
B: Debit Sophia Sun, Capital $12,000; credit Sophia Sun, Withdrawals $12,000. 
C:Debit Income Summary $12,000; credit SDebit Sophia Sun, Withdrawals $12,000; credit Cash $12,000. ophia Sun, Withdrawals $12,000. 
D:Debit Sophia Sun, Capital $12,000; credit Income Summary $12,000. 
答案: 【 Debit Sophia Sun, Capital $12,000; credit Sophia Sun, Withdrawals $12,000. 】

3、 问题:The following information is available for the Danhuang Pet Service. After the closing process, what will be the balance in the Lancy Awn, Capital account?Total revenues…………………… $200,000Total expenses……………………80,000Lancy Awn, Capital………………100,000Lancy Awn, Withdrawals………10,000
选项：
A:90,000
B:120,000
C:190,000
D:210,000
答案: 【210,000】

4、 问题:Which of the following is the purpose of using income summary account: 
选项：
A:To close the revenue and expense accounts.
B: To close all temporary accounts.
C:To adjust and update the revenue account.
D:To replace the income statement in certain situations.
答案: 【To close the revenue and expense accounts.】

5、 问题:Which of the following indicates that an error must occurred in the preparation and/or posting of closing entries?
选项：
A: All revenue, expense and withdrawals accounts have zero balances.
B: The income summary account is debited for the amount of the net loss for the period.
C: The owner’s capital account is debited for the amount of net profit for the period.
D:Only permanent accounts have non-zero balances on the post-closing trial balance.
答案: 【 The owner’s capital account is debited for the amount of net profit for the period.】