Reference no: EM131404229
Description
1.的primary objective of financial accounting is:
满足内部用户的决策需求
To provide financial statements to help external users analyze and interpret an organization's activities
To monitor and control company activities
提供有关管理产品和服务的成本和收益的信息
知道什么，何时以及生产多少
2. Apatha Company的资产为60万美元，负债为$ 250,000，股权为35万美元。它以75,000美元的价格以信用额购买办公设备。
的effects of this transaction include:
资产增加了75,000美元，费用增加了75,000美元
Assets increase by $75,000 and expenses decrease by $75,000
负债increase by $75,000 and expenses decrease by $75,000
Assets decrease by $75,000 and expenses decrease by $75,000
资产增加了75,000美元，负债增加了75,000美元
3.源文档包括以下所有内容，但以下所有内容：
Sales tickets
分类帐
Checks
Purchase orders
Bank statements
4.道德行为需要：
That an auditors' pay not depend on the figures in the client's reports
审核员投资于他们审计的企业
分析师报告有利于公司的信息
经理使用会计信息使自己受益
That an auditor provides a favorable opinion
5. A parcel of land is: offered for sale at $150,000, assessed for tax purposes at $95,000, recognized by its purchasers as being worth $140,000 and purchased for $137,000. The land should be recorded in the purchaser's books at:
$95,000
$137,000
$ 138,500
$ 140,000
$ 150,000
6.预付款创建的资产是：
记录为未赚取收入帐户的借方
Recorded as a debit to a prepaid expense account
记录为未赚取的收入帐户的信用
记录为预付费用帐户的信用
在收入过程完成之前，未记录在会计记录中
7.以下哪些会计原则决定了何时确认费用
Revenue recognition principle
Monetary unit principle
Business entity principle
匹配的规则
Full disclosure principle
8.风险是：
净收入除以平均总资产
的reward for investment
的uncertainty about the expected return that will be earned from an investment
Unrelated to expected return
9.快速前进的现金流入为62,500美元；投资活动47,000美元的现金流出；和现金流入25,000美元的融资。现金的净变化是：
增加40,500美元
$40,500 decrease
$ 134,500减少
$134,000 increase
10.如果在一段时间内，企业的负债增加了75,000美元，并且在同一时期内的股权减少了30,000美元，则该业务的资产必须具有：
下降了105,000美元
Decreased $45,000
增加了30,000美元
增加了$ 45,000
11.净收入：
Decreases equity
Represents the amount of assets owners put into a business
Equals assets minus liabilities
收入超过了费用
Represents the owners' claims against assets
12.通过以信用销售商品和服务创建的资产为：
应付账款
应收账款
负债
Expenses
13.在以下帐户中，通常具有信用余额的帐户是：
Cash
办公用品
Sales Salaries Payable
股息
销售工资费用
14.预付费用是：
Payments made for products and services that do not ever expire
Classified as liabilities on the balance sheet
保留收入减少
Assets that represent prepayments of future expenses
15. Generally Accepted Accounting Principles:
专注于对情况的审查
Does not require financial statements
从不改变
Intend to make information on the financial statements relevant, reliable and comparable
监督安全和交换委员会
16.一家公司在2011年7月1日以42,000美元的价格购买了一辆新卡车。估计该卡车的使用寿命为6年，打捞价值为3,000美元。截至2011年12月31日的年度，卡车将记录多少折旧费用
$3,250
$ 3,500
$4,000
$6,500
$7,000
17. 1月1日，Able Company购买的设备成本为135,000美元，估计打捞价值为10,500美元，估计有用的寿命为五年。12月31日应该记录为折旧的金额是多少
$27,000
$ 24,900
$ 29,100
$135,000
18.保留收益帐户的信用余额为17,000美元，然后再进行关闭条目。如果该期间的总收入为$ 55,200，总费用为39,800美元，股息为9,000美元，所有关闭条目后，保留收益帐户的最终余额是多少
$ 8,000
$15,400
$23,400
$ 17,000
$32,400
19. The length of time covered by a set of periodic financial statements is referred to as the:
财政周期
自然营业年
Accounting period
Business cycle
运营周期
20. A classified balance sheet:
衡量一个公司的债务偿还能力在time
Organizes assets and liabilities into important subgroups
Presents revenues, expenses and net income
Reports operating, investing and financing activities
21. The approach to preparing financial statements based on recognizing revenues when they are earned and matching expenses to those revenues is:
现金基础会计
匹配原则
时间段原则
Accrual basis accounting
Revenue basis accounting
22.调整后的试验余额包含有关：
Asset accounts only
Balance sheet accounts only
仅损益表帐户
All general ledger accounts
仅收入帐户
23. A company earned $2,000 in net income for October. Its net sales for October were $10,000. Its profit margin is:
2％
20％
200%
500％
$ 8,000
24.一家公司在年初没有办公用品。在这一年中，该公司购买了价值250美元的办公用品。12月31日，还保留了价值75美元的办公用品。公司应报告多少年度供应费用
$ 75
$125
$175
$250
$ 325
25. Unearned revenue is reported on the financial statements as:
A revenue on the balance sheet
资产负债表上的责任
An unearned revenue on the income statement
资产负债表上的资产
An operating activity on the statement of cash flows
26.一个与另一个具有相反正常余额的帐户相关的帐户，并且从相关帐户的余额中减去的帐户是A（n）：
应计费
Contra account
Accrued revenue
Intangible asset
Adjunct account
27. 2011年4月30日，以18,000美元的价格购买了三年的保险单，并立即开始承保。截至2011年12月31日的公司损益表中出现的保险费用金额是多少
$ 500
$4,000
$ 6,000
$ 14,000
$ 18,000
28. On June 30, 2011, Apricot Co. paid $5,000 cash for management services to be performed over a two-year period. Apricot follows a policy of recording all prepaid expenses to asset accounts at the time of cash payment. The adjusting entry on December 31, 2011 for Apricot would include:
借款，费用为$ 1,250
A debit to a prepaid expense for $1,250
A credit to an expense for $3,750
A debit to a prepaid expense for $3,750
29. 2011年4月1日，一家公司支付了三年保险单的1,350美元保费，并从该日期开始福利。截至2011年12月31日的年度损益表的保险费用是多少
$1,350
$450
$ 1,012.50
$ 337.50
$37.50
30.记录调整后准备的试验余额称为a（n）：
Balance sheet
Adjusted trial balance
未经调整的试验余额
分类资产负债表
Unclassified balance sheet
31. The conservatism principle:
Requires that when there are more than one equally likely estimate of amounts expected to be received or paid in the future, then the less optimistic amount should be used
要求公司在期间使用相同的会计方法
要求在赚取或产生期间报告收入和费用
Requires that all items of a material nature be included in financial statements
Requires that all inventory items be reported at full cost
32.商品库存包括：
公司拥有并持有出售的所有商品
All goods in transit
所有托运商品
Only damaged goods
Only items that are on the shelf
33. A merchandising company:
通过买卖商品来赚取净收入
只收到费用以换取服务
Earns profit from commissions only
Earns profit from fares only
Buys products from consumers
34. A company has sales of $1,500,000, sales discounts of $102,000, sales returns and allowances of $123,000, shipping charges of $15,000, sales commissions of $34,000,net income totaled $263,500, and cost of goods sold of $420,000. What is the net sales amount for the period
$1,500,000
$1,275,000
$1,725,000
$ 1,521,000
$ 1,479,000
35.在成本稳步上升的时期，产生最低净收入的库存评估方法是：
Specific identification method
平均成本方法
加权平均方法
FIFO method
LIFO方法
36.一家公司的库存为10个单位，每年6月1日为10美元。他们在6月3日购买了20个单位，每个单位以每人12美元的价格购买。12个单位于6月5日出售。使用FIFO定期库存方法，出售的12个单位的成本是多少
$120
$124
$128
$130
$140
37.以下哪项是内部控制的最严重限制
计算机错误
Human fraud or human error
成本效益原则
网络犯罪
管理欺诈
38. The inventory valuation method that tends to smooth out erratic changes in costs is:
FIFO
Weighted average
LIFO
Specific identification
WIFO
39. A company had sales of $375,000 and its gross profit was $157,500. Its cost of goods sold equal:
$(217,000)
$ 375,000
$157,500
$ 217,500
40.快速资产定义为：
Cash, short-term investments and inventory
Cash, short-term investments and current receivables
Cash, inventory and current receivables
Cash, noncurrent receivables and prepaid expenses
应收账款, inventory and prepaid expenses
41.出售商品成本：
Is another term for merchandise sales
Is the term used for the cost of buying and preparing merchandise for sale
Is another term for revenue
Is also called gross margin
是仅由服务公司使用的术语
42.一家公司购买了价值4,000美元的商品。运输成本是350美元。该公司后来退还了价值275美元的商品，并在2％的现金折扣期内支付了发票。该商品支付的总额是：
$3,725.00
$3,925.00
$ 3,995.00
$4,000.50
$ 4,075.00
43. Which of the following procedures would weaken the control over cash receipts that arrive through the mail
After the mail is opened, a list (in triplicate) of the money received is prepared with a record of the sender's name, the amount and an explanation of why the money is sent
的bank reconciliation is prepared by a person who does not handle cash or record cash receipts
For safety, only one person should open the mail and that person should immediately deposit the cash received in the bank
收银员也不应成为记录记录的记录，后者记录了会计记录中收到的金额
All of the above are good internal control procedures over cash receipts that arrive through the mail
44. The full disclosure principle:
要求当进行库存评估方法的更改时，财务报表的注释报告了变更的类型，为何进行及其对净收入的影响
要求公司在库存评估期间使用相同的会计方法
Is not subject to the materiality principle
Is only applied to retailers
也称为一致性原理
45. J.C. Penny had net sales of $28,496 million, its cost of goods sold was $19,092 million and its net income was $997 million. Its gross margin ratio equals:
3.5％
5.2％
33％
67％
149.3％
46.一家公司通常以每单位20美元的价格出售其产品。但是，售价已降至每单位15美元。该公司目前的库存包括200辆以每单位16美元的价格购买。现在，更换成本已下跌至每单位13美元。在成本或市场较低的情况下计算该公司库存的价值。
$2,550
$ 2,600
$ 2,700
$3,000
$3,200
47.在比较银行对帐单上取消的支票与会计记录中的条目时，发现11月租金的支票编号4239已正确编写并以7,390美元的价格绘制，但被错误地输入了会计记录，为$ 3,790。在准备11月银行声明时，该公司应：
从书籍现金余额中扣除$ 3,600
在银行对帐单余额中加3,600美元
向书籍现金余额增加$ 7,390
从银行对帐单余额中扣除$ 3,600
向书籍现金余额增加$ 3,600
48.现金等价物：
是短期，高度流动的投资
Include 6-month CDs
Include checking accounts
Are recorded in petty cash
Include money orders
49.一家公司的库存为15个单位，8月1日为12美元。8月5日，他们以每单位13美元的价格购买了10个单位。8月12日，他们以每单位$ 14的价格购买了20个单位。8月15日，他们出售了30个单位。使用FIFO定期库存方法，销售后8月15日库存的价值是多少
$140
$160
$210
$380
$590
50. Given the following information:
小现金余额$ 450.00快递收据$ 82.50
邮资收据$ 48.00办公用品收据$ 56.22
Business Meal receipt $ 102.34 Cash on hand at the end of the month $ 76.21
What is the amount of cash over and short?
debit $84.73
credit $84.73
借方$ 160.94
信用$ 160.94
no cash over or short would be recorded