财务报表分析 单元测试题一及答案

财务报表分析单元测试一 turnover( A)

A、2.4 B、1.2 C、2 D、1

19、（A）mainly reports information on the financial position and operating results of a business for both

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一、单项选择题 （每题1分，共30分）

1、The resources owned by a business is called( A)

A. assets B. liabilities C. the account equation D. owner’s equity

2、If revenue was $45000, expenses were $37500, and dividends were #10000, the amount of net income or net

the external users and the business as well.

A. financial accounting B. managerial accounting

C. taxing accounting D. budgetary accounting 20、下面哪一个是流动比率。（A）

A、current ratio B、acid-test ratio C、cash ratio D、current asset ratio

21、The process of classifying and summarizing business transactions and interpreting their effects is

loss would be ( C)

A. $45000 net income B. $37500 net loss C. $7500 net income D. $2500 net loss

3、A list of assets, liabilities, and owner’s equity of a business entity as of a specific date is ( A)

accomplished by the ( B)

A. account B. accountant C. bookkeeper D. accounting

22、The sales revenue is 1000,the cost of goods sold is 800, the administrative expense is 100, what is

A. a balance sheet B. an income statement

C. a retained earning statement D. a statement of cash flows 4、A debit may signify ( A)

the gross profit.( C)

A、1000 B、800 C、200 D、100

23、The accounting profession has developed standards that are generally accepted and universally

A. an increase in an asset account B. a decrease in an asset account

C. an increase in a liability account D. an increase in a capital stock account 5、The type of account with a normal credit balance is ( C) A. an asset B. a dividends C. a revenue D. an expense

6、The receipt of cash from customers in payment of their accounts would be recorded by a ( A)

practiced. This common set of standards is called ( B)

A. accounting concept B. generally accepted accounting principles

C. accounting entity D. accounting period

24、One of the accounting assumptions that information is compiled for a clearly defined business is (A)

A.debit to cash, credit to Account receivable B.debit to accounts receivable, credit to cash C.debit to cash, credit to accounts payable

D.debit to account payable, credit to cash

7、Which of the following accounts would be classified as a current asset on the balance sheet? ( D) A. office equipment B. land C. accumulated depreciation D. accounts receivable

8、Which of the following accounts would not be close to the income summary account at the end of a period?

A. accounting entity B. going concern

C. accounting period D. stable dollar assumption

25、An accounting entity will continue in operation for a period of time sufficient to carry out its

existing commitments. This assumption is (B) A. accounting entity B. going concern

C. accounting period D. stable dollar assumption

26、Dividing the life of an enterprise into time segments, such as a year or a quarter of a year is (C)

( D)

A. revenue B. wages expense C. rent expense D. accumulated depreciation 9、What is the maturity value of a 90-day, 12% note for $10000 ? ( C) A. $8800 B. $10000 C. $10300 D. $11200

10.If merchandise inventory is being valued at cost and the price level is steadily rising, the method of

assumption.

A. accounting entity B. going concern

C. accounting period D. stable dollar assumption

27、(D) assumption means that money is used as the basic measuring unit for financial reporting.

A. accounting entity B. going concern

C. accounting period D. stable dollar assumption

28、 (B) refers to measurements that are unbiased and subject to verification by independent experts.

costing that will yield the higher net income is ( B)

A. LIFO B. FIFO C. average D. periodic

11、Which of the following expenditures incurred in connection with acquiring machinery is a proper charge

A. materiality B. objective principle

C. consistency principle D. disclosure principle

29、Assets are initially recorded in the accounts at cost, and no adjustment is made to this valuation in

to the asset account? ( C)

A. freight B. installation C. both A and B D. neither A nor B 12、Which of the following is an example of an intangible asset? ( D) A. patents B. goodwill C. copyrights D. all of the above

13、The sales number is 100, price is 10, what is the sales revenue?( B) A、100 B、1000 C、900 D、1100

14、The sales number is 100, price is 10，gross profit percentage is 30%,what is the cost of goods sold( C) A、1000 B、300 C、700 D、1300

15、The beginning inventory is 700 dollars, The ending inventory is 500 dollars, the average inventory is

( D)

A、700 B、500 C、1200 D、600 16、下面属于所有者权益的是(A)

A. Capital B.accounts receivable C.interest receivable D. inventory

17、The cost of goods sold is 1200,the beginning inventory is 800, the ending inventory is 400,what is the

later periods. This principle is (D)

A. materiality B. objective principle C. consistency principle D.cost principle

30、A particular accounting method, once adopted, will not be changed from period to period. This principle is (C)

A. materiality B. objective principle C. consistency principle D. cost principle 二、多项选择题 （每题1.5分，共30分）

1、The purchase of office supplies (or any other asset) on account will (AC)

A. increase an asset B. decrease an asset

C. increase a liability D. decrease a liability

2、Bought equipment for $2700 , paying one-third down and owing the balance. In this transaction, which

accounts are affected (ACD)

A. accounts payable B. accounts receivable C. cash D. equipment 3、Accounting is an information system that (ABC)

turnover( C)

A、1.5 B、3 C、2 D、1

18、The cost of goods sold is 1200,the beginning inventory is 500, the ending inventory is 500,what is the

1

A. measures business activities B. processes information into reports

C. communicates findings to decision-makers D. none of the above 4、Which is current liability. (ABCD)

三、判断题（每题1分，共20分）

1、If an owner invested $20000 in a business, owner’s equity would increase.(A) 2、Increases in cash are always a result of owner’s investments in the business.(B) 3、An owner invested $10000 in a business, we should decrease cash account. (B) 4、The owner invested cash in the company: increase capital account.(A)

5、The business received cash from a credit client: decrease accounts receivable account.(A) 6、The business borrowed money from the national bank: decrease notes payable account. (B)

7、The business received cash from a cash client: debit service revenue account. (B) 8、The business wrote a check: debit cash account.(B)

9、The business wrote a check to a vendor for supplies it had purchased on credit ：debit accounts payable account.(A)

10、The business wrote a check to purchase supplies: increase supplies inventory account.(A)

11、The business issued an invoice to a customer for painting a house: credit accounts receivable account. (B) 12、At the end of the month, employees have worked three days but have not yet been paid: debit wages payable account.(B)

13、The business made a payment (the act of paying money) to the bank on a note: decrease notes payable account.(A)

14、The business paid interest to the bank: debit interest expense account.(A) 15、The business purchased supplies on credit: debit accounts payable account.(B)

16、The business received cash for services in advance: debit unearned service revenue account.(B) 17、The business paid for one month’s rent: debit rent expense account.(A)

18、Accounting is a system of providing quantitative information, primarily financial in nature, about economic entities that is intended to be useful in marking economic decisions.(A)

19、Financial accounting is the name given to accounting systems designed for internal users. (B)

20、The primary financial statements are the Profit and Loss Account, balance sheet, and income tax return. (B)

A. accounts payable B. the current portion of long-term debt

C. notes payable D. salaries payable

5、Paid office rent for March , $500. In this transaction , which accounts are affected (BC) A. accounts payable B. rent expense C. cash D. capital 6、The earning of revenue on account is recorded by a (BC)

A. debit to cash B. debit to accounts receivable

C. credit to revenue D. credit to accounts payable 7、Which is accounting assumption (ABC)

A. going concern B. accounting period

C. stable dollar assumption D. materiality

8、Two major specialized fields in accounting is (BD)

A. taxing accounting B. financial accounting

C. budgetary accounting D. managerial accounting

9、The primary services offered by CPA firms include (ABC) A. taxation B. auditing C. management consulting D. budgeting

10、Which of the following is belonged to Not-for-Profit Accounting?(ABCD) A. hospital B. university C. state D. colleges

11、A number of specialized fields of accounting have evolved in addition to financial accounting and

managerial accounting, which include (ABCD)

A. auditing B. cost accounting C. tax accounting D. budgetary account 12、Which is not accounting principle (ABCD)

A. going concern B. accounting period

C. stable dollar assumption D. accounting entity 13、Which is not accounting assumption (AD)

A. consistency principle B. accounting period

C. stable dollar assumption D. materiality

14、Which is the description of the financial accounting? (CD)

A. provides special information for the managers of a company ranging from broad, long-range plans to detailed explanations of a specific operation result.

B. focuses in the parts of a company and is reported timely as required for the efficient decisions.

C. reports information on the financial position and operating results of a business for both the external users and the business as well.

D. communicate information to the interested users in the form of financial reports which are primarily composed of financial statements.

15、An investment in the business increases (AC) A. asset B. liability C. capital D. expense 16、不能够增加现金流入的是(ABD)

四、把下面的短语翻译成英文（共20分）

1.会计失真（accounting distortions ）2.估计误差（estimation error）3.收益分配（earnings distribution） 4. 派息（dividend payout）5.留存收益比率（earnings retention ratio）6.经营资产（operating assets）7.营业资金（working capital ）8.应计制（accrual）9.审计报告（auditor report）10.委托书（proxy statement）

11.公认会计原则（generally accepted accounting principles） 12.法定财务报告(statutory financial reports)13.年末调整(year-end adjustments)14.收益公告(earnings announcement)15.预计收益(pro forma earnings)16.证券交易委员会(Securities and Exchange Commission)17.国际会计准则委员会(International Accounting Standards Board)18.公司治理(Corporate Governance)19.自愿披露(voluntary disclosure) 200.信息中介(information intermediaries)

A increase inventory B decrease in accounts payable

C depreciation D.investment

17、Bought machinery on account. The entry will be (AC)

A. debit to machinery B. debit to supplies

C. credit to accounts payable D. credit to cash

18、Which of the following can affect the amount of capital. (AC) A. fees earned B. supplies C. wages expense D. land

19、Which of the following can affect the amount of capital. (CD) A. accounts payable B. cash C. owner’s investment D. expense

20、Inventroy of supplies decreased by the end of the month. In this transaction, the entry will be (BC)

A. debit to supplies B. debit to supplies expense

C. credit to supplies D. credit to cash

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