网课铺 2022-07-14 22:50
绪论 单元测试
1:Basic accounting addresses introduction to the concepts and principles of the accounting process, the technical and procedural aspects of preparing external financial statements.( ）
答案: 【对
2:The primary function of financial accounting is to provide useful financial information to external users of the business enterprise. ( ）
答案: 【对
第一章 单元测试
1:Accountants refer to an economic event as a （）.
A:purchase
B:sale
C:transaction
D:change in ownership
答案: 【transaction
2:The process of recording transactions has become more efficient because （）
A:fewer events can be quantified in financial terms
B:computers are used in processing business events
C:more people have been hired to record business transactions
D:business events are recorded only at the end of the year
答案: 【computers are used in processing business events
3:Communication of economic events is the part of the accounting process that involves （） .
A:identifying economic events
B:quantifying transactions into dollars and cents
C:preparing accounting reports
D:recording and classifying information
答案: 【preparing accounting reports
4:Which of the following events cannot be quantified into dollars and cents and recorded as an accounting transaction? （）
A:The appointment of a new accounting firm to perform an audit.
B:The purchase of a new computer.
C:The sale of store equipment.
D:Payment of income taxes.
答案: 【The appointment of a new accounting firm to perform an audit.
5:The use of computers in recording business events （）
A:has made the recording process more efficient
B:does not use the same principles as manual accounting systems
C:has greatly impacted the identification stage of the accounting process
D:is economical only for large businesses
答案: 【has made the recording process more efficient
第二章 单元测试
1:A building is offered for sale at $500,000 but is currently assessed at $400,000. The purchaser of the building believes the building is worth $475,000, but ultimately purchases the building for $450,000. The purchaser records the building at （）
A:$50,000
B:$400,000
C:$450,000
D:$475,000答案: 【$450,0002:If the assets of a company increase by $100,000 during the year and its liabilities increase by $35,000 during the same year, then the change in equity of the company during the year must have been: （）
A:an increase of $135,000
B:a decrease of $135,000
C:an increase of $65,000
D:a decrease of $65,000答案: 【an increase of $65,0003:Net income will result during a time period when: （）
A:assets exceed liabilities
B:assets exceed revenues
C:expenses exceed revenues
D:revenues exceed expenses
答案: 【assets exceed liabilities
4:Performing services on account will have the following effects on the components of the basic accounting equation: （）
A:increase assets and decrease equity
B:increase assets and increase equity
C:increase assets and increase liabilities
D:increase liabilities and increase equity
答案: 【increase assets and increase equity
5:Which of the following events is not recorded in the accounting records? （）
A:Equipment is purchased on account.
B:An employee is terminated.
C:Cash investment is made into the business.
D:A company pays a cash dividend.
答案: 【An employee is terminated.
第三章 单元测试
1:Which of the following statements about normal account balances is false? （）
A:The normal account balance for a revenue account is a debit balance.
B:The normal account balance for a liability is a credit balance.
C:The normal account balance for an asset account is a debit balance.
D:The normal account balance for an expense account is a debit balance.
答案: 【The normal account balance for a revenue account is a debit balance.
2:What is the impact of debit entries? （）
A:Increase assets.
B:Increase expenses.
C:Decrease liabilities.
D:All of these are true.
答案: 【All of these are true.
3:The initial book for recording all transactions is known as .（）
A:journal
B:ledger
C:worksheet
D:trial balance
答案: 【journal
4:The process of transferring information from journal to the ledger is known as . （）
A:journalizing
B:posting
C:preparing financial statements
D:preparing a trial balance
答案: 【posting
5:The process of recording transactions in the journal is termed .（）
A:journalizing
B:posting
C:adjustment
D:reversing
答案: 【journalizing
第四章 单元测试
1:Which statement best describes prepaid expenses? ( )
A:Amounts due to the entity from others.
B:Amounts received by the entity for services yet to be performed.
C:Amounts paid in advance for services the entity will receive in the future.
D:Outflows of assets from providing products or services to customers.
答案: 【Amounts paid in advance for services the entity will receive in the future.
2:If accrued salaries were not recorded on December 31, how would the account balances be affected? （）
A:Assets are understated, equities are overstated.
B:Assets are overstated, equities are understated.
C:Liabilities are understated, equities are overstated.
D:Liabilities are overstated, equities are understated.
答案: 【Assets are overstated, equities are understated.
3:On the worksheet, the debit column of the statement of profit or loss and comprehensive income shows a total of $76,300. The credit column total is $82,400. What is the net income or loss? （）
A:The net income of this business is $7,100.
B:The net income of this business is $6,100.
C:The loss of this business is $7,100.
D:The loss of this business is $6,100.
答案: 【The net income of this business is $6,100.
4:Peter Ali received $5,000 for some excavation work to be done when the weather permitted. Peter thought it would be at least three weeks before he could start the job. Which statement best describes how the transaction is recorded? （）
A:An asset is debited, and a liability is credited.
B:A liability is debited, and an asset is credited.
C:A withdrawal is debited, and an asset is credited.
D:An asset is debited, and a revenue is credited.
答案: 【A liability is debited, and an asset is credited.
5:Which accounts will appear on the post-closing trial balance .( )
A:Unearned revenue, prepaid insurance expense, cash
B:Consulting revenue, prepaid rent expense, cash
C:Unearned revenue, insurance expense, cash
D:Consulting revenue, insurance expense, cash
答案: 【Unearned revenue, prepaid insurance expense, cash
第五章 单元测试
1:The statement that shows net income for a period is known as the statement of cash flows. ( )
答案: 【错
2:The statement that shows net loss for a period is known as the statement of profit or loss and other comprehensive income. ( )
答案: 【对
3:The statement of changes in owners’ equity contains assets, liabilities and capital. ( )
答案: 【错
4:Which item is an end product of the accounting process?（）
A:Journal.
B:Ledger.
C:Trial balance.
D:Financial statement.
答案: 【Financial statement.
5:Which components are included in a complete set of financial statements? （）
A:Statement of financial position;
B:Statement of profit or loss and other comprehensive incomes;
C:Statement of changes in owners’ equity;
D:Statement of cash flows.
答案: 【Statement of financial position;
Statement of profit or loss and other comprehensive incomes;
Statement of changes in owners’ equity;
Statement of cash flows.
第六章 单元测试
1:A company has $550,000 in net sales and $193,000 in gross profit. This means its cost of goods sold equals ( ).
A:$743,000
B:$550,000
C:$357,000
D:$193,000答案: 【$357,0002:A company purchased $4,500 of merchandise on May 1 with terms of 2/10, n/30. On May 8, it paid the balance owed for merchandise, taking any discount it is entitled to. The cash paid on May 8 is ( ).
A:$4,500
B:$4,200
C:$4,410
D:$4,165答案: 【$4,1653:For each statement below, identify which statement applies to the periodic inventory system. ( )
A:Be normally used for relatively inexpensive goods.
B:Keep a running computerized record of merchandise inventory.
C:Require a physical count of inventory to determine the quantities on hand.
D:Use bar codes to keep up-to-the-minute records of inventory.
E:Achieve better control over merchandise inventory.
答案: 【Be normally used for relatively inexpensive goods.
Require a physical count of inventory to determine the quantities on hand.
4:Which of the following statement is true? （）
A:Gross profit−Cost of goods sold= Sales revenue.
B:Sales revenue + Gross profit= Cost of goods sale.
C:Gross profit = Sales revenue−Cost of goods sold.
D:Sales revenue + Cost of goods sold = Gross profit.
答案: 【Gross profit = Sales revenue−Cost of goods sold.
5:When the perpetual inventory system is used, the inventory sold is debited to （）.
A:supplies expense
B:cost of merchandise
C:merchandise inventory
D:sales
答案: 【cost of merchandise
第七章 单元测试
1:Cash, not including cash equivalents, includes . ( )
A:postage stamps B
B:coins, currencies, and checking accounts
C:IOUs
D:two-year certificates of deposit
E:money market funds
答案: 【coins, currencies, and checking accounts
2:The entry necessary to establish a petty cash fund should include . ( )
A:a debit to cash and a credit to petty cash
B:a debit to cash and a credit to cash over and short
C:a debit to petty cash and a credit to cash
D:a debit to petty cash and a credit to accounts receivable
E:a debit to cash and a credit to petty cash over and short
答案: 【a debit to petty cash and a credit to cash
3:Cash is the most liquid asset and most subject to theft and fraud. ( )
答案: 【对
4:After preparing a bank reconciliation, adjustments must be made
