大学MOOC Accounting(南京审计大学)1459072163 最新慕课完整章节测试答案

Online Quiz

1、单选题：
‌Which of the following events is not an accounting transaction?‎‌‎
选项：
A: Purchasing an office building.
B: Selling a delivery truck.
C: Paying income taxes.
D:         Hiring a payroll clerk.
答案: 【         Hiring a payroll clerk.】

2、单选题：
The accounting process involves all of the following except‎‍‎
选项：
A: identifying economic transactions that are relevant to the business.
B: communicating financial information to users by preparing financial reports.
C:  recording nonquantifiable economic events.
D: analyzing and interpreting financial reports.
答案: 【  recording nonquantifiable economic events.】

3、单选题：
Which of the following would be considered an external user of accounting data for the Raintree Company? ‎‎‍‎
选项：
A:  Internal Revenue Service Agent
B:  Vice-president of finance
C: Production supervisor
D: Cost accountant
答案: 【  Internal Revenue Service Agent】

4、单选题：
Creditors use financial accounting information to ‍
选项：
A: determine whether the company is following regulatory guidelines.
B: determine whether the company is complying with tax laws
C: evaluate the risks of lending money
D: make decisions to about buying, holding, or selling stock.
答案: 【 evaluate the risks of lending money】

5、单选题：
Ethics are the standards of conduct by which one's actions are judged as  ​​
选项：
A: right or wrong.
B: honest or dishonest.
C: fair or unfair.
D: all of these.
答案: 【 all of these.】

6、单选题：
The cost principle requires that when assets are acquired, they be recorded at  ‎‎‌‎
选项：
A: appraisal value.
B: exchange price paid.
C: selling price.
D: list price.
答案: 【 exchange price paid.】

7、单选题：
GAAP stands for   ​​‌​
选项：
A:  Generally Accepted Auditing Procedures.
B:  Generally Accepted Accounting Principles.
C:  Generally Accepted Auditing Principles.
D:  Generally Accepted Accounting Procedures.
答案: 【  Generally Accepted Accounting Principles.】

8、单选题：
A basic assumption of accounting that requires activities of an entity be kept separate from the activities of its owner is referred to as the ‌
选项：
A: stand alone concept.
B: monetary unit assumption.
C:  corporate form of ownership.
D: business entity assumption.
答案: 【 business entity assumption.】

9、单选题：
A problem with the monetary unit assumption is that    ‎‎‍‎
选项：
A:  the dollar has not been stable over time.
B: the dollar has been stable over time.
C: the dollar is a common medium of exchange.
D: it is impossible to account for international transactions.
答案: 【  the dollar has not been stable over time.】

10、单选题：
A business that enjoys limited liability is a ‌‌
选项：
A: proprietorship.
B: partnership.
C: corporation.
D: sole proprietorship.
答案: 【 corporation.】

11、单选题：
Ample Company has total assets of $100,000 and total liabilities of $60,000.  The company’s equity is ‍‍​‍
选项：
A:  $40,000.
B: $60,000.
C: $100,000.
D:  $160,000.
答案: 【  $40,000.】

12、单选题：
Liabilities of a company are owed to  ​​‌​
选项：
A: debtors.
B: benefactors.
C:  creditors.
D: underwriters.
答案: 【  creditors.】

13、单选题：
Revenues would not result from  ‏‏‍‏
选项：
A: sale of merchandise.
B: initial investment of cash by owner.
C: performance of services.
D: rental of property.
答案: 【 initial investment of cash by owner.】

14、单选题：
Sources of increases to equity are  ‎‎‌‎
选项：
A: additional investments by owners.
B: purchases of merchandise.
C: distributions to owners.
D: expenses.
答案: 【 additional investments by owners.】

15、单选题：
A net loss will result during a time period when ‌
选项：
A: liabilities exceed assets.
B: drawings exceed investments.
C: expenses exceed revenues.
D: revenues exceed expenses.
答案: 【 expenses exceed revenues.】

16、单选题：
If Carmine Company purchases goods on account for $4,000, then  ‎
选项：
A: assets and liabilities both decrease by $4,000.
B: equity increases by $4,000.
C:  assets increase by $4,000 and liabilities decrease by $4,000.
D: assets and liabilities both increase by $4,000.
答案: 【 assets and liabilities both increase by $4,000.】

17、单选题：
Delta Company owes Franco Company $500 on account.  When Delta pays the debt, the transaction recorded on Franco’s books will  ‏
选项：
A: increase an asset $500 and decreases an asset $500.
B: increase an asset $500 and decrease a liability $500.
C:  decrease a liability $500 and increase equity $500.
D: decrease an asset $500 and decrease a liability $500.
答案: 【 increase an asset $500 and decreases an asset $500.】

18、单选题：
An income statement ​
选项：
A: summarizes the changes in equity for a specific period of time.
B:  reports the changes in assets, liabilities, and equity over a period of time.
C:  reports the assets, liabilities, and equity at a specific date.
D: presents the revenues and expenses for a specific period of time.
答案: 【 presents the revenues and expenses for a specific period of time.】

19、单选题：
The balance sheet is frequently referred to as  ‏‏‌‏
选项：
A: an operating statement.
B:  the statement of financial position.
C: the statement of cash flows.
D:  the statement of owner’s equity.
答案: 【  the statement of financial position.】

20、单选题：
All of the financial statements are for a period of time except the  ‌
选项：
A:  income statement.
B:  statement of owner’s equity
C:  balance sheet.
D:  statement of cash flows.
答案: 【  balance sheet.】

21、判断题：
Accounting communicates financial information about a business enterprise to both internal and external users.‏‎‏
选项：
A: 正确
B: 错误
答案: 【 正确】

22、判断题：
‎Financial statements are the major means of communicating accounting information to interested parties.‌‎‌
选项：
A: 正确
B: 错误
答案: 【 正确】

23、判断题：
Private accountants are accountants who are not employees of business enterprises.‍‍‍
选项：
A: 正确
B: 错误
答案: 【 错误】

24、判断题：
The study of accounting is not useful for a business career unless your career objective is to become an accountant.‎‌‎
选项：
A: 正确
B: 错误
答案: 【 错误】

25、判断题：
‌Because a partnership is not a separate legal entity, for accounting purposes the partnership affairs need not be kept separate from the personal activities of the owners.‏‌‏
选项：
A: 正确
B: 错误
答案: 【 错误】

26、判断题：
Examples of assets include cash, supplies and accounts payable.​​​
选项：
A: 正确
B: 错误
答案: 【 错误】

27、判断题：
‎Owners' claims to total business assets take precedence over the claims of creditors because owners invest assets in the business and are liable for losses.​
选项：
A: 正确
B: 错误
答案: 【 错误】

28、判断题：
‍The primary purpose of the statement of cash flows is to provide information about the cash receipts and cash payments of a company during a period.‍‍‍
选项：
A: 正确
B: 错误
答案: 【 正确】

29、判断题：
‌It is important for accountants to have ethical reputations so that the information that they report has credibility.‍‌‍
选项：
A: 正确
B: 错误
答案: 【 正确】

30、判断题：
‎Management of a business enterprise is the major external user of information.‌‎‌
选项：
A: 正确
B: 错误
答案: 【 错误】

Online Quiz

1、单选题：
A company purchased land for $70,000 cash. Real estate brokers' commission was $5,000 and $7,000 was spent for demolishing an old building on the land before construction of a new building could start.  Under the cost principle, the cost of land would be recorded at‏
选项：
A: $77,000.
B: $70,000.
C: $75,000.
D: $82,000.
答案: 【 $82,000.】

2、单选题：
Which of the following assets does not decline in service potential over the course of its useful life?‏
选项：
A: Equipment
B: Furnishings
C: Land
D: Fixtures
答案: 【 Land】

3、单选题：
Land improvements should be depreciated over the useful life of the​
选项：
A: land.
B:  buildings on the land.
C: land or land improvements, whichever is longer.
D: land improvements.
答案: 【 land improvements.】

4、单选题：
All of the following factors in computing depreciation are estimates except​
选项：
A:  cost.
B:  residual value.
C: depreciation expense.
D: useful life.
答案: 【  cost.】

5、单选题：
The balance in the Accumulated Depreciation account represents the‎
选项：
A: cash fund to be used to replace plant assets.
B: amount to be deducted from the cost of the plant asset to arrive at its fair market value.
C:  amount charged to expense in the current period.
D:  amount charged to expense since the acquisition of the plant asset.
答案: 【  amount charged to expense since the acquisition of the plant asset.】

6、单选题：
Depreciation is the process of allocating the cost of a plant asset over its service life in‎
选项：
A: an equal and equitable manner.
B: an accelerated and accurate manner.
C: a systematic and rational manner.
D: a conservative market-based manner.
答案: 【 a systematic and rational manner.】

7、单选题：
The book value of an asset is equal to the‏
选项：
A: asset's market value less its historical cost.
B:  blue book value relied on by secondary markets.
C:  replacement cost of the asset.
D: asset's cost less accumulated depreciation.
答案: 【 asset's cost less accumulated depreciation.】

8、单选题：
Recording depreciation each period is necessary in accordance with the‌
选项：
A:  going concern principle.
B:  cost principle.
C: matching principle.
D: asset valuation principle.
答案: 【 matching principle.】

9、单选题：
The declining-balance method of depreciation produces​
选项：
A:  a decreasing depreciation expense each period.
B: an increasing depreciation expense each period.
C: a declining percentage rate each period.
D:  a constant amount of depreciation expense each period.
答案: 【  a decreasing depreciation expense each period.】

10、单选题：
The units-of-activity method is generally not suitable for‎
选项：
A:  airplanes.
B: buildings.
C: delivery equipment.
D: factory machinery.
答案: 【 buildings.】

11、单选题：
Management should select the depreciation method that‌
选项：
A: is easiest to apply.
B: best measures the plant asset's market value over its useful life.
C: best measures the plant asset's contribution to revenue over its useful life.
D:  has been used most often in the past by the company.
答案: 【 best measures the plant asset's contribution to revenue over its useful life.】

12、单选题：
The calculation of depreciation using the declining balance method,‎
选项：
A:  ignores salvage value in determining the amount to which a constant rate is applied.
B:  multiplies a constant percentage times the previous year's depreciation expense.
C: yields an increasing depreciation expense each period.
D: multiplies a declining percentage times a constant book value.
答案: 【  ignores salvage value in determining the amount to which a constant rate is applied.】

13、单选题：
Costs incurred to increase the operating efficiency or useful life of a plant asset are referred to as‎
选项：
A:  capital expenditures.
B:  expense expenditures.
C:  ordinary repairs.
D: revenue expenditures.
答案: 【  capital expenditures.】

14、单选题：
Expenditures that maintain the operating efficiency and expected productive life of a plant asset are generally​
选项：
A:  expensed when incurred.
B:  capitalized as a part of the cost of the asset.
C:  debited to the Accumulated Depreciation account.
D: not recorded until they become material in amount.
答案: 【  expensed when incurred.】

15、单选题：
If a plant asset is retired before it is fully depreciated and no salvage value is received,‍
选项：
A: a gain on disposal occurs.
B: a loss on disposal occurs.
C: either a gain or a loss can occur.
D: neither a gain nor a loss occurs.
答案: 【 a loss on disposal occurs.】

16、单选题：
A gain or loss on disposal of a plant asset is determined by comparing the‌
选项：
A:  replacement cost of the asset with the asset's original cost.
B: book value of the asset with the asset's original cost.
C: original cost of the asset with the proceeds received from its sale.
D: book value of the asset with the proceeds received from its sale.
答案: 【 book value of the asset with the proceeds received from its sale.】

17、单选题：
If disposal of a plant asset occurs during the year, depreciation is‏
选项：
A: not recorded for the year.
B: recorded for the whole year.
C:  recorded for the fraction of the year to the date of the disposal.
D:  not recorded if the asset is scrapped.
答案: 【  recorded for the fraction of the year to the date of the disposal.】

18、单选题：
Intangible assets are the rights and privileges that result from ownership of long-lived assets that‏
选项：
A: must be generated internally.
B:  are depletable natural resources.
C:  have been exchanged at a gain.
D:  do not have physical substance.
答案: 【  do not have physical substance.】

19、单选题：
An asset that cannot be sold individually in the market place is​
选项：
A:  a patent.
B:  goodwill.
C:  a copyright.
D:  a trade name.
答案: 【  goodwill.】

20、单选题：
A term that is not synonymous with property, plant, and equipment is​
选项：
A:  plant assets.
B:  fixed assets.
C:  intangible assets.
D:  long-lived tangible assets.
答案: 【  intangible assets.】

21、判断题：
The book value of a plant asset is always equal to its fair market value.‍
选项：
A: 正确
B: 错误
答案: 【 错误】

22、判断题：
‌Recording depreciation on plant assets affects the balance sheet and the income statement.‏
选项：
A: 正确
B: 错误
答案: 【 正确】

23、判断题：
The depreciable cost of a plant asset is its original cost minus obsolescence.​
选项：
A: 正确
B: 错误
答案: 【 错误】

24、判断题：
‎The Accumulated Depreciation account represents a cash fund available to replace plant assets.‌
选项：
A: 正确
B: 错误
答案: 【 错误】

25、判断题：
Salvage value is not subtracted from plant asset cost in determining depreciation expense under the declining-balance method of depreciation.‏
选项：
A: 正确
B: 错误
答案: 【 正确】

26、判断题：
The declining-balance method of depreciation is called an accelerated depreciation method because it depreciates an asset in a shorter period of time than the asset's useful life.‍
选项：
A: 正确
B: 错误
答案: 【 错误】

27、判断题：
A characteristic of capital expenditures is that the expenditures occur frequently during the period of ownership.‎
选项：
A: 正确
B: 错误
答案: 【 错误】

28、判断题：
Once an asset is fully depreciated, no additional depreciation can be taken even though the asset is still being used by the business.‍
选项：
A: 正确
B: 错误
答案: 【 正确】

29、判断题：
A plant asset must be fully depreciated before it can be removed from the books.​
选项：
A: 正确
B: 错误
答案: 【 错误】

30、判断题：
If a plant asset is sold at a gain, the gain on disposal should reduce the cost of goods sold section of the income statement.‏
选项：
A: 正确
B: 错误
答案: 【 错误】

Online Quiz

1、单选题：
The relationship between current liabilities and current assets is‎
选项：
A: useful in determining income.
B:  useful in evaluating a company's liquidity.
C:  called the matching principle.
D: useful in determining the amount of a company's long-term debt.
答案: 【  useful in evaluating a company's liquidity.】

2、单选题：
Most companies pay current liabilities​
选项：
A: out of current assets.
B: by issuing interest-bearing notes payable.
C:  by issuing stock.
D: by creating long-term liabilities.
答案: 【 out of current assets.】

3、单选题：
A current liability is a debt that can reasonably expected to be paid‌
选项：
A: within one year or one operating cycle, whichever is longer.
B: between 6 months and 18 months.
C: out of currently recognized revenues.
D:  out of cash currently on hand.
答案: 【 within one year or one operating cycle, whichever is longer.】

4、单选题：
Liabilities are classified on the balance sheet as current or‎
选项：
A: deferred.
B:  unearned.
C: long-term.
D: accrued.
答案: 【 long-term.】

5、单选题：
From a liquidity standpoint, it is most desirable for a company to have current‏
选项：
A: assets equal current liabilities.
B: liabilities exceed current assets.
C:  assets exceed current liabilities.
D:  liabilities exceed long-term liabilities.
答案: 【  assets exceed current liabilities.】

6、单选题：
The relationship of current assets to current liabilities is used in evaluating a company's‎
选项：
A: operating cycle.
B: revenue-producing ability.
C: short-term debt paying ability.
D:  long-range solvency.
答案: 【 short-term debt paying ability.】

7、单选题：
Which of the following is usually not an accrued liability?‎
选项：
A:  Interest payable
B: Wages payable
C: Taxes payable
D: Notes payable
答案: 【 Notes payable】

8、单选题：
The interest expense on a $1,000, 4%, 3-month note is‍
选项：
A: $10
B:  $40
C: $100
D: $120
答案: 【 $10】

9、单选题：
Sales taxes collected by a retailer are recorded by‌
选项：
A: crediting Sales Taxes Revenue.
B:  debiting Sales Taxes Expense.
C:  crediting Sales Taxes Payable.
D: debiting Sales Taxes Payable.
答案: 【  crediting Sales Taxes Payable.】

10、单选题：
Unearned Rental Revenue​
选项：
A:  is a contra account to Rental Revenue.
B:  is a revenue account.
C: is reported as a current liability.
D:  is debited when rent is received in advance.
答案: 【 is reported as a current liability.】

11、单选题：
The amount of sales tax collected by a retail store when making sales is‌
选项：
A: a miscellaneous revenue for the store.
B:  a current liability.
C:  not recorded because it is a tax paid by the customer.
D: recorded as an operating expense.
答案: 【  a current liability.】

12、单选题：
A retailer that collects sales taxes is acting as an agent for the‏
选项：
A: wholesaler.
B:  customer.
C: taxing authority.
D:  chamber of commerce.
答案: 【 taxing authority.】

13、单选题：
A cash register tape shows cash sales of $3,000 and sales taxes of $150. The journal entry to record this information is‍
选项：
A: Cash              Dr  3,000Sales         Cr        3,000
B: Cash                  Dr   3,150Sales Tax Revenue  Cr         150Sales             Cr        3,000
C:    Cash                 Dr  3,000Sales Tax Expense       Dr   150Sales          Cr            3,150
D:     Cash                 Dr  3,150Sales               Cr          3,000Sales Taxes Payable   Cr            150
答案: 【     Cash                 Dr  3,150Sales               Cr          3,000Sales Taxes Payable   Cr            150】

14、单选题：
Ron's Pharmacy has collected $600 in sales taxes during March. If sales taxes must be remitted to the state government monthly, what entry will Ron's Pharmacy make to show the March remittance?​
选项：
A: Sales Tax Expense     Dr    600Cash          Cr          600
B:    Sales Taxes Payable  Dr   600Cash          Cr          600
C:  Sales Tax Expense         Dr  600Sales Taxes Payable   Cr        600
D:  No entry required.
答案: 【    Sales Taxes Payable  Dr   600Cash          Cr          600】

15、单选题：
Julie Watts has a large consulting practice. New clients are required to pay one-half of the consulting fees up front. The balance is paid at the conclusion of the consultation. How does Watts account for the cash received at the end of the engagement?‏
选项：
A:   Cash                            DrUnearned Consulting Revenue   Cr
B:   Cash                            Dr   Unearned Consulting Revenue       DrConsulting Revenue    Cr
C:   Prepaid Consulting Revenue         DrConsulting Revenue     Cr
D:  No entry is required when the engagement is concluded.
答案: 【   Cash                            Dr   Unearned Consulting Revenue       DrConsulting Revenue    Cr】

16、单选题：
Santo Company typically sells subscriptions on an annual basis, and publishes six times a year. The magazine sells 30,000 subscriptions in January at $15 each. What entry is made in January to record the sale of the subscriptions?‏
选项：
A: Subscriptions Receivable               Dr     450,000Subscription Revenue           Cr          450,000
B: Cash                               Dr   450,000Unearned Subscription Revenue  Cr       450,000
C:  Subscriptions Receivable               Dr    75,000Unearned Subscription Revenue   Cr       75,000
D: Prepaid Subscriptions                   Dr    450,000Cash                         Cr         450,000
答案: 【 Cash                               Dr   450,000Unearned Subscription Revenue  Cr       450,000】

17、单选题：
On December 1, a company signed a $6,000, 90-day, 5% note payable, with principal plus interest due on March 1 of the following year. What amount of interest expense should be accrued at December 31 on the note?‌
选项：
A:  $300
B:  $25
C: $100
D: $75
答案: 【  $25】

18、单选题：
An employee earned $50,000 during the year. FICA tax for social security is 6.2% and FICA tax for Medicare is 1.45%. The employer’s share of FICA taxes is‎
选项：
A:  Zero, since the employee’s pay exceeds the FICA limit.
B:  Zero, since FICA is not an employer tax.
C:  $3,100
D:  $3,825
答案: 【  $3,825】

19、单选题：
Assume the FUTA tax rate is 0.8% and the SUTA tax rate is 5.4%. Both taxes are applied to the first $7,000 of an employee’s pay. What is the total unemployment tax an employer must pay on an employee’s annual wages of $40,000?​
选项：
A: $2,480
B:  $434
C:  $56
D:  $378
答案: 【  $434】

20、单选题：
Employees earn vacation pay at the rate of 1 day per month. During October, 150 employees qualify for one vacation day each. Their average daily wage is $175 per day. What is the amount of vacation benefit expense for October?‌
选项：
A:  $26,250
B:  $175
C:  $2,100
D: $63,875
答案: 【  $26,250】

21、判断题：
All liabilities must be paid out of current earnings.‎
选项：
A: 正确
B: 错误
答案: 【 错误】

22、判断题：
​Current liabilities are expected to be paid within one year or the operating cycle, whichever is longer.​
选项：
A: 正确
B: 错误
答案: 【 正确】

23、判断题：
Accounts payable are usually interest-bearing.​
选项：
A: 正确
B: 错误
答案: 【 错误】

24、判断题：
A $15,000, 8%, 9-month note payable requires an interest payment of $900 at maturity.‌
选项：
A: 正确
B: 错误
答案: 【 正确】

25、判断题：
Most notes are not interest bearing.​
选项：
A: 正确
B: 错误
答案: 【 错误】

26、判断题：
Interest expense is reported under Other Expenses and Losses in the income statement.‌
选项：
A: 正确
B: 错误
答案: 【 正确】

27、判断题：
‌Notes Payable may be classified as a current or long-term liability, depending on the maturity date.‍
选项：
A: 正确
B: 错误
答案: 【 正确】

28、判断题：
The higher the sales tax rate, the more profit a retailer can earn.​
选项：
A: 正确
B: 错误
答案: 【 错误】

29、判断题：
Unearned revenues are received before goods are delivered or services are rendered.‎
选项：
A: 正确
B: 错误
答案: 【 正确】

30、判断题：
Metropolitan Symphony sells 200 season tickets for $40,000 that includes a five concert season. The amount of Unearned Ticket Revenue after the third concert is $24,000.‍
选项：
A: 正确
B: 错误
答案: 【 错误】

Online Quiz

1、单选题：
From the standpoint of the issuing company, a disadvantage of using bonds as a means of long-term financing is that‍
选项：
A: bond interest is deductible for tax purposes.
B:  interest must be paid on a periodic basis regardless of earnings.
C: income to stockholders may increase as a result of trading on the equity.
D:  the bondholders do not have voting rights.
答案: 【  interest must be paid on a periodic basis regardless of earnings.】

2、单选题：
Bonds that are secured by real estate are termed‏
选项：
A: mortgage bonds.
B: serial bonds.
C: debentures.
D: bearer bonds.
答案: 【 mortgage bonds.】

3、单选题：
Bonds that may be exchanged for common stock at the option of the bondholders are called‍
选项：
A:  options.
B: stock bonds.
C:  convertible bonds.
D: callable bonds.
答案: 【  convertible bonds.】

4、单选题：
Bonds with a face amount of $1,000,000 and a contractual interest rate of 8% are sold to yield 7.5%. The annual interest expense recorded for the bonds will be‌
选项：
A:  $5,000
B: $40,000
C: $75,000
D: $80,000.
答案: 【 $75,000】

5、单选题：
The contractual rate of interest is usually stated as‏
选项：
A:  a monthly rate.
B: a daily rate.
C:  a semiannual rate.
D:  an annual rate.
答案: 【  an annual rate.】

6、单选题：
Bonds with a face amount of $1,000,000 and a contractual interest rate of 7% are sold to yield 7.5%. The annual cash payment to bond holders will be‌
选项：
A:  $35,000
B: $70,000.
C: $75,000.
D: $700,000.
答案: 【 $70,000.】

7、单选题：
A $1,000 face value bond with a quoted price of 96 is selling for‎
选项：
A: $1,000.
B: $960.
C: $906.
D: $96.
答案: 【 $960.】

8、单选题：
If the market rate of interest is 7% and the contractual rate of interest is 6.5%, bonds will sell​
选项：
A: at a premium.
B:  at face value.
C:  at a discount.
D: only after the contracutal rate of interest is increased.
答案: 【  at a discount.】

9、单选题：
The interest expense recorded on an interest payment date is increased‌
选项：
A: by the amortization of premium on bonds payable.
B: by the amortization of discount on bonds payable.
C: only if the bonds were sold at face value.
D:  only if the market rate of interest is less than the stated rate of interest on that date.
答案: 【 by the amortization of discount on bonds payable.】

10、单选题：
On January 1, 2003, $1,000,000, 5-year, 10% bonds, were issued for $970,000. Interest is paid semiannually on January 1 and July 1. If the issuing corporation uses the straight-line method to amortize discount on bonds payable, the monthly amortization amount is​
选项：
A: $5,808.
B: $6,000.
C: $484.
D: $500.
答案: 【 $500.】

11、单选题：
A corporation issues $300,000, 10%, 5-year bonds on January 1, 2003 for $287,400. Interest is paid semiannually on January 1 and July 1. If the corporation uses the straight-line method of amortization of bond discount, the amount of bond interest expense to be recognized on July 1, 2003 is​
选项：
A: $31,260.
B:  $15,000.
C: $16,260.
D: $13,740.
答案: 【 $16,260.