出自:佳木斯大学语言治疗学

Assets created by selling goods and services ocredit are ( ).
· accounts receivable
· equity
· liabilities
· expenses
Which of the following accounting principles prescribes that a company record its expenses incurred to generate the revenue reported ( )
· Matching principle.
· Going-concerassumption.
· Reliability principle
· Cost principle.
Liabilities ( )
· Must sometimes be estimated.
· Must always have a definite date for payment.
· Must be for a specific amount.
· Must involve aoutflow of cash.
The approach to preparing financial statements based orecognizing revenues whethey are earned and matching expenses to those revenues is ( ).
· The matching principle.
· Revenue basis accounting.
· Accrual basis accounting.
·The time period assumption.
A trial balance prepared after adjustments have beerecorded is called a(n) ( )
· Classified balance sheet.
· Unadjusted trial balance.
· Balance sheet.
· Adjusted trial balance.
A collectioof all accounts and their balances used by a business is called a( )
· Balance columjournal.
· General Journal.
· Ledger.
· Journal.
I want to find ( ) and make much money.
· Works
· Job
· a job
· a work
My home is about ( ) away from the school.
· three hundred metres
· three hundreds metre
· three hundred metre
· three hundreds metres
You wouldn.t have seeher if it ( ) not beefor him.
· Has
· had
· have
·is having
The accounting process begins with ( )
· Summarizing the recorded effect of business transactions.
· Preparing financial statements and other reports.
· Analysis of business transactions and source documents.
· Presentatioof financial informatioto decision-makers.
Source documents( ).
· Include the chart of accounts
· Must be ielectronic form
· Are the sources of accounting information
· Include the ledger
External users of accounting informatioinclude all of the following except ( ).
· Customers
· Shareholders
· Creditors
·Internal managers
The rule that requires financial statements to reflect the assumptiothat the business will continue operating instead of being closed or sold, unless evidence shows that it will not continue, is the ( ).
· Monetary unit assumption
· Objectivity principle
· Business entity assumption
· Going-concerassumption
CaI ( ) your order now
· Make
· like
· give
· take
Customers see locatioas the first factor whe( ) a decisioabout buying a house.
· make
· to make
· making
· made
By the end of this month, all this ( ).
· is changed
· will change
· will have changed
· has changed
The accounting assumptiothat requires every business to be accounted for separately from other business entities, including its owner or owners is knowas the ( ).
· Cost principle
· Business entity assumption
· Time-period assumption
· Revenue recognitioprinciple
Which of the following is aexample of assets ( )
· Salary expense
· unearned revenue
· prepaid expense
· accounts payable
Decreases iequity that represent costs of assets or services used to earrevenues are called ( ).
· liabilities
· withdrawals
· expenses
· equity
Revenues, expenses, and withdrawals accounts, which are closed at the end of each accounting period is ( ).
· Closing accounts
· Temporary accounts
· Real accounts
· Balance sheet accounts
Amounts received iadvance from customers for future products or services ( ).
· Require aoutlay of cash ithe future
· Are revenues
· Are liabilities
· Are not allowed under GAAP
Jerry is hard-working. It’s not ( ) that he capass the exam easily.
· Surprise
· surprising
· Surprised
· surprises
What do you think of the idea that__ honest mawho married and brought up a large family did more service thahe who continued single and only talked of __population. ( )
· a; /
· an; /
· a; the
· an; the
The hall iour school is ( ) to hold 500 people.
· big enough
· enough big
· very small
· very big
Which animal do you like ( ), a cat, a dog or a bird
· very much
· best
· better
· well
Which of these accounts has a normal debit balance ( ).
· Rent Expense
· Withdrawals
·have a normal debit balance
· Both
Typical liability accounts include ( ).
· accounts payable, bank loan, wages payable, drawings
· accounts payable, bank overdraft, wages payable, stationary
· accounts receivable, bank overdraft, wages payable
· accounts payable, borrowing from the public, bank overdraft, wages payable
He went to America last Friday. Alice came to the airport to __ him__. ( )
· take; off
· see; off
· send; up
· put; away
We all wondered ( ) Tom broke up with his girlfriend.
· that
· what
· who
· Why
Note payable has a normal beginning balance of $30 000. During the period, new borrowings total $63,000 and the ending balance iNote Payable is $41,000. Determine the payments oloans during the period. ( )
· $74000
· $52000
· $134000
· $64000
Which of these is/are aexample of aasset account ( )
· service revenue
· withdrawals
· supplies
· all of the above
Which of the following concepts belongs to accounting assumptio( )
· Conservation
· Money measurement
· Materiality
·Consistency
Xxx company paid $2850 oaccount. The effect of this transactioothe accounting equatiois to ( ).
· decrease assets and decrease owner’s equity
· increase liabilities and decrease owner’s equity
· have no effect ototal assets
· decrease assets and decrease liabilities
The Matching Principle ( ).
· applies only to situations iwhich a cash payment occurs before aexpense is recognized
· applies only to situations iwhich a cash receipt occurs before revenue is recognized
· is used iaccrual accounting to determine the proper period for recognitioof expenses
· is used iaccrual accounting to determine the proper period iwhich to recognize revenue
The RealizatioPrinciple indicates that revenue usually should be recognized and recorded ithe accounting record ( ).
· whegoods are sole or services are rendered to customers
· whecash is collected from customers
· at the end of the accounting period
· only whethe revenue cabe matched by aequal dollar amount of expenses
A profit-making business that is a separate legal entity and iwhich ownership is divided into shares of stock is knowas a( ).
· Sole proprietorship
· Single proprietorship
· Partnership
· Corporation
Her ideas sound right, but ( ) I’m not completely sure.
· somehow
· somewhat
· somewhere
· sometime
Among the following ratios, which is used for long-term solvency analysis ( )
· Current ratio
· Times-interest-earned ratio
· Operating cycle
· Book value per share
The horizontal analysis is used mainly to( ).
· Analyzing financial trends
· Evaluating financial structure
· Assessing the pat performances
· Measuring the term-paying ability
The current liabilities are $30 000, the long-term liabilities are $50 000, and the total assets are $240 000. What is the debt ratio( )
· 0.125
· 0.208
· 0.333
· 3.0
Analysts cause the footnotes to the financial statements to( ).
· Help their analysis of financial statements
· Help their understanding of financial statements
· Help their checking of financial statements.
· All of the above
Why don’t you ( ) the bad habit of smoking.
· apply for
· get rid of
· work as
· graduate from
The students ( )outdoors whethe visitors arrived.
· were playing
· have played
· would play
· could play
The work will be finished ( ) this month.
· at the end
· ithe end
· by the end
· at the end of
You had your birthday party the other day, ( )
· hadn’t you
· had you
· did you
· didn’t you
The flowers ( ) sweet.
· taste
· smell
· sound
· feel
Which of the following types of business owners do not take aactive role ithe daily management of the business( )
· General partners
· Limited liability partners
· Sole proprietors
· Stockholders ia publicly owned corporation
What are the two factors that make ownership of ainterest ia general partnership particularly risky( )
· Mutual agency and unlimited personal liability.
· Limited life and unlimited personal liability.
· Limited life and mutual agency.
· Double taxatioand mutual agency.
Which account is not a contra-asset account( )
· DepreciatioExpense
· Accumulated Depletion
· Accumulated Depreciation
· Allowance for Doubtful Accounts
Which of the following characteristics would prevent aitem from being included ithe classificatioof plant and equipment ( )
· Intangible
· Unlimited life
· Being sold iits useful life
· Not capable of rendering benefits to the business ithe future.
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