出自:佳木斯大学语言治疗学

How do we record aasset created by a payment for economic benefits that does not expire until some later time ( )
· Recorede as a debit to aunearned revenue account.
· Recorded as a debit to a prepaid expense account.
· Recorded as a credit to aunearned revenue account.
· Recorded as a credit to a prepaid expense account.
Of the following independent errors, which one by itself will cause the trial balance to be out of balance ( )
·A $200 salary payment posted as a $200 debit to Cash and a $200 credit to Salaries expense.
· A $100 receipt from a customer ipayment of his account posted as a $100 debit to Cash and a $10 credit to Accounts receivable.
· A $75 receipt from a customer ipayment of his account posted as a $75 debit to Cash and a $75 credit to Cash.
· A $50 cash purchase of office supplies posted as a $50 debit to Office equipment and a $50 credit to Cash.
The Office Supplies account shows a beginning balance of $600 and aending balance of $400. If office supplies expense for the year is $3100, what amount of office supplies was purchased during the period ( )
·2700.0
·2900.0
·3300.0
·3500.0
Which of the following describes the current ratio ( )
· Is current assets divided by total liabilities.
· Helps to assess a company’s ability to pay its debts ithe near future.
· Reveals that the business has a very good cash flow positioif it is less tha1.
· Is current liabilities divided by current assets.
Which of the following is aexplanatioof cost of goods sold ( )
· Cost of goods sold is another term for sales.
· Cost of goods sold is the term used for the cost of buying and preparing merchandise.
· Cost of goods sold is aoperating expense.
· Cost of goods sold is also called gross margin.
Aldrige Company purchased $1800 of merchandise oDecember 5, terms 2/10, n/15. ODecember 7.$200 worth of merchandise was returned by Aldrige to the supplier.ODecember 15, Aldrige paid the balance ifull. What was the amount of the cheque ( )
·200.0
·1568.0
·1600.0
·1800.0
EpsCo plans to eliminate a $200 petty cash fund . The current balance ithe account includes$45 inreceipts and $165 incurrency .What will the entry to eliminate the fund include ( )
· Debit to Cash Short and Over for $10.
· Debit to Cash for $165.
· Debit to Miscellaneous Expenses for $35.
· Credit to Petty Cash for $165.
Owhat date does a 90-day note issued oJuly 10 mature ( )
· October7.
· October8.
· October 9.
· October 10.
ONovember 15 , 2002 , Leskowich Iconcluded that a customer’s $4400 account receivable was uncollectible and that the account should be writteoff. What effect will this write-off have oLeskowich’s 2002 net income and bala nce sheet totals assuming the allowance method is used to account for bad debts ( )
· Decrease inet income ; no effect ototal assets.
· No effect onet income or ototal assets.
· Decrease inet income; decrease itotal assets.
· Increase inet income; no effect ototal assets.
which of the following about accruals concept are correct(1) all financial statements are based othe accruals concept(2) the underlying theory of accruals concept and matching concept are same(3) accruals concept deals with any figure that incurred ithe period irrelevant with it’s paid or not( )
· 2 and 3 only
· All of them
· 1 and 2 only
· 3 only
If a business is not being sold or closed, the amounts reported ithe accounts for assets used ioperations are based ocosts. This practice is justified by which principle ( )
· Cost principle.
· Accounting entity principle.
· Objectivity principle.
· Monetary unit principle.
What is the area of accounting that prepares informatioprimarily for external decisiomakers called ( )
· Financial accounting.
· Managerial accounting.
· Auditing.
· Budgeting.
What was the amount of revenue for July ( )
·1200.0
·3000.0
·5500.0
·7000.0
Aimes opened a new bunsiness by investing the following assets : cash , $ 4000; land, $20000; building, $80000. Also, the business will assume responsibility for a note payable of $32000. Aimes signed the note as part of his payment for the land and building. Which journal entry should be used othe books of the new business to record the investment by Aimes ( )
· Assets (10400)Aimes, capital (10400)
· Assets (104000)Liability (32000)Aimes, capital (72000)
· Cash (4000)Land (20000)Building (80000)Aimes, capital (104000)
· Cash (4000)Land (20000)Building (8000Note payable (32000)Aimes,capital (72000)
What is the correct descriptioof a general ledger ( )
· A book of final entry.
· A journal iwhich transactions are first recorde
· A book iwhich a complete record of transactions is firstrecorded and from which transactioamounts are posted to the accounts.
· A cocument containing detailed descriptions of all transactions.
Which of the following is a credit ( )
· A decrease iaexpense account.
· Aincrease iaasset account.
· A decrease iaunearned revenues account.
· A decreae ia liability account.
OApril 30, Hal Company had aAccounts Receivable balance of $37000.During the month of May , total credits to Accounts Receivable were $24000, which resulted from customer payments . The May 31 Accounts Receivable balance was $32000. What was the amount of credit sales during May ( )
·19000.0
·29000.0
·45000.0
·56000.0
The CrimsoCartage Company purchased a new truck at a cost of $42000 oJuly 1,2001.The truck is estimated to have a useful life of 6 years and a salvage value of $6000. How much Depreciatioexpense will be recorded for the truck during the year ended December 31, 2001 assuming the straight –line method ( )
·2700.0
·2900.0
·3300.0
·3500.0
The JoGodfrey, Capital account has a debit balance of $1200 before closing entries are made. If total revenues for the year are $55200 , total expenses $39800, and withdrawals are $9000 , what is the ending balance ithe JoGodfrey, Capital account after all closing entries have beemade ( )
·5200.0
·7600.0
·14200.0
·16600.0
Which phrase best describes a perpetual system ( )
· Gives a continual record of the amount of inventory ohand .
· Uses a purchases account for the cost of new purchases.
· Was historically used by companies that sold large quantities of low-balance items.
· Eliminates the need for a physical inventory count.
Ia periodic system, the cost of merchandise inventory is determined by what ( )
· The cost of merchandise ohand is determined by relating the quantities ohand (as determined by a physical count) to records showing each item’s original cost.
· Recording the cost of new merchandise ithe purchases account.
· Reconciling the accounts for shrinkage.
· By maintaining up-to-date records.
CanTex had $54 imissing petty cash receipts. What is the correct treatment ( )
· Debit Cash Over and Short for $54.
· Credit Cash Over and Short for $54.
· Debit Petty Cash for $54.
· Credit Petty Cash for $54.
6for this year and 9for last year. Which of the following statements best explains the comparisobetweethe two companies ( )
· NetTech has the better turnover for both years.
· Microtech has the better turnover for both years.
· NetTech’s turnover is improving.
· Microtech’s change itur nover is unfavourabl
计算项目计算期内的税后利润应使用（ 　 ）。
·损益表
· 资产负债表
· 资金来源与运用表
· 现金流量表
在固定资产投资中，形成固定资产的主要手段是（ ）。
·基本建设投资
· 更新改造投资
· 房地产开发投资
· 其他固定资产投资
投资估算指标一般可以分为（　 ）。
· 设备购置费用指标、设备安装费用指标、建筑工程费用指标
·建设项目指标、单项工程指标、单位工程指标
· 建筑安装工程费用指标、设备工器具费用指标、工程建设其他费用指标
· 人工消耗指标、材料消耗指标、机械消耗指标
建筑工程虽然有建筑面积和高度的不同 ，但是各个分部分项工程的工程量、造价在每个单位面积上的数值变化不大，这为（ ）的应用提供了依据。
· 重点抽查法
·筛选审查法
· 对比审查法
· 分解对比审查法
可行性研究编制的主要依据包括（　 ）。
· 投资方的经济实力
·厂址选择的数据资料
· 承包商的资质
· 咨询机构的能力
某建筑节能分部工程施工完毕后，由（　　）组织相关单位人员进行节能分部分项工程的检查验收。
·建设单位
·设计单位
·监理单位
·施工单位
已知某施工机械耐用总台班为5000台班，大修间隔台班为500台班，一次大修理费为10000元，则该施工机械的台班大修理费为(　 )元/台班。
· 10
· 20
· 18
·2
勘察设计费在竣工决算中按(　 )来分摊。
·建筑工程费
· 安装工程费
· 需安装设备价值
· 建安工程费和需安装设备价值
在生产要素估算法中，属于可变成本的是（　 ）。
· 修理费
·外购原材料
· 折旧费
· 计时工资
已知某施工机械耐用总台班为5000台班，大修间隔台班为500台班，一次大修理费为10000元，则该施工机械的台班大修理费为（　 ）元/台班。
· 10
· 20
·18
· 2
工程定额计价制度改革第二阶段的核心问题是（　 ）。
· 量价分离
· 国家指导定价
· 国家定价
·工程造价计价方式的改革
项目可行性研究的前提和基础是（ ）。
· 市场调查和预测研究
·建设条件研究
· 设计方案研究
· 经济评价
在详细可行性研究阶段，其投资和成本估算的精度要求在（ 　 ）以内。
· ±30%
· ±20%
·±10%
· ±5%
关于设计变更程序，下列说法正确的是(　 )。
· 工程师有权根据工程变化随时发布变更指令
· 承包商认为变更后能够降低工程造价，可不必经工程师同意，自行进行变更
·工程师需得到业主授权才可以发布变更指令
· 变更超过原设计标准，须经发包人同意后工程师可发布变更指令
预算定额的人工幅度差主要是指预算定额人工工日消耗量与（　 ）之差。
·施工劳动定额人工工日消耗量
· 概算定额人工工日消耗量
· 测时资料中人工工日消耗量
· 实际人工工日消耗量
当施工过程数（或专业工作队数）为n，则流水步距总数为（）。
·n
·n+1
·n-2
单层厂房结构吊装中，在柱脚与基础杯口的空隙浇筑细石混凝土作最后固定时，第一次浇筑的混凝土强度达到设计强度等级的（）后可以进行第二次浇筑。
·25%
·50%
·75%
·100%
后张法施工的预应力混凝土，用单根粗钢筋作预应力钢筋其张拉端锚具应选用（）锚具。
·螺丝端杆
·JM12
·锚杯式墩头
·QM型
如果基坑深 2米，放坡1：0.5，则基坑上口比基底部宽（）。
·1m
·2m
·3m
·4m
在网络计划中，某工作的最迟完成时间为45，持续时间为10。其4个紧前工作的最早完成时间分别为15，20，25，30，则该工作的总时差为（）。
·5
·8
·10
·12
单位工程施工组织设计由()单位编制。
·施工承包
·建设
·建设总承包
·设计
混凝土应采取冬期施工技术措施的气候条件是【】
·室外日平均气温低于0℃时
·室外日平均气温连续5天稳定低于0℃时
·室外日平均气温连续5天稳定低于5℃时
·室外日平均气温连续10天稳定低于5℃时
预应力先张法施工时，台座横梁按【】
·承受集中荷载的简支梁计算
·承受集中荷载的连续梁计算
·承受均布荷载的简支梁计算
·承受均布荷载的连续梁计算
先张法施工，放张预应力钢筋时，混凝土强度要求不低于强度标准值的【 】
·0.5
·0.75
·0.9
·1.0
双代号网络计划中的虚箭线表示（ ）。
·一项工作
·工作间的逻辑关系
·相邻工作间的时间间隔</span
单位工程施工平面图的正确步骤是( )。
·决定起重机械的位置→布置材料和构件的堆场→布置运输道路→布置各种临时设施
·布置材料和构件的堆场→布置起重机械的位置→布置运输道路→布置各种临时设施
·布置材料和构件的堆场→布置运输道路→布置起重机械的位置
用友ERP-U8总账系统中，以下关于结账的意义，说法不正确的是哪一项？
·结账就是计算和结转各账簿的本期发生额和期末余额
·结账工作每月进行一次
·结账就是终止本月的账务处理工作
·结账就是计算本月各科目的本期借贷方累计发生额和期末余额
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