南开大学14秋学期会计专业英语样稿.docx

窗体顶端
14秋学期《会计专业英语》在线作业
试卷总分：100       测试时间：--       试卷得分：100
单选题
判定题
、单选题（共 20 道试题，共 40 分。）    得分：40
1.  The most widely used depreciation method is
A. straight-line
B. sum-of-the-years-digits
C. declining-balance
D. units-of-production
      满分：2  分  得分：2
2.  Which of the following should not be considered cash by an accountant?
A. coins
B. bank checking accounts
C. postage stamps
D. Petty cash funds
      满分：2  分  得分：2
3.  A capital expenditure results in a debit to （ ）
A. an expense account
B. a capital account
C. a liability account
D. an asset account
      满分：2  分  得分：2
4.  Characteristics of a corporation include （ ）
A. shareholders who are mutual agents
B. direct management by the shareholders (owners)
C. its inability to own property
D. shareholders who have limited liability
      满分：2  分  得分：2
5.  The journal entry a company uses to record the estimated accrued product warranty liability is （ ）
A. debit Product Warranty Expense; credit Product Warranty Payable
B. debit Product Warranty Payable; credit Cash
C. debit Product Warranty Expense; credit Cash
D. debit Product Warranty Payable; credit Product Warranty Expense
      满分：2  分  得分：2
6.  The two methods of accounting for investments in stock are the cost method and the （ ）
A. straight-line method
B. equity method
C. liability method
D. interest method