大学MOOC 会计英语(南京航空航天大学金城学院)1450297169 最新慕课完整章节测试答案

Week 10 Quiz

1、单选题：
‍Which account type usually have a debit balance?‌
选项：
A: Asset.
B: Liability.
C: Owner’s equity.
D: Revenue.
答案: 【 Asset.】

2、单选题：
‌Which account type usually have a credit balance?​
选项：
A: Asset.
B: Liability.
C: Revenue.
D: Both B and C. 
答案: 【 Both B and C. 】

3、单选题：
‍Generally when an expense is involved in a transaction, an expense will be_____?‏
选项：
A: debited 
B: credited
C: go up
D: go down
答案: 【 debited 】

4、单选题：
​A contra-asset account such as Accumulated Depreciation will likely have which balance?‌
选项：
A: debit
B: credit
C: positive
D: negative
答案: 【 credit】

5、单选题：
‌A company receives £500 of cash as an additional investment in the company by its owner, Mary Smith. The company's Cash account is increased and Mary Smith, Capital is increased. Should the £500 entry to the Cash account and to Mary Smith, Capital be a debit or a credit, respectively?‎
选项：
A: a debit; a debit
B: a debit; a credit 
C: a credit; a debit
D: a credit; a credit
答案: 【 a debit; a credit 】

6、单选题：
​Which of the following statements about a trail balance is incorrect? ‌
选项：
A: It’s primary purpose is to prove the mathematical equality of debits and credits after posting
B: It uncovers certain errors in the journalizing and posting
C: It is useful in the preparation of financial statements
D: It proves that all transactions have been recorded.
答案: 【 It proves that all transactions have been recorded.】

7、判断题：
‌Posting transfers ledger transaction data to journal. ‎
选项：
A: 正确
B: 错误
答案: 【 错误】

8、判断题：
‍The normal balance of an account appears on the side for recording increases. ‏
选项：
A: 正确
B: 错误
答案: 【 正确】

9、填空题：
‍A listing of the balances in the accounts in order to determine whether debits are equal to credits is a __________ balance. ‏
答案: 【 trial】

10、填空题：
​The book of original entry is the definition of a __________.‏
答案: 【 journal##%_YZPRLFH_%##daybook】

Week 12 Quiz

1、单选题：
‌What method of accounting reports revenue when it is earned and expenses when they are incurred regardless of when revenue is received or expenses paid?​
选项：
A: Cash basis accounting
B: Regular accounting
C: Expense accounting
D: Accrual accounting
答案: 【 Accrual accounting】

2、单选题：
‌The accrual basis of accounting records revenues when they are ________.​
选项：
A: collected
B: earned
C: contracted
D: readily available for use
答案: 【 earned】

3、单选题：
‎Entries that are made at the end of a period to correct accounts before financial statements are prepared are called ______.‎‎‎
选项：
A: closing entries
B: adjusting entries
C: reversing entries
D: journal entries
答案: 【 adjusting entries】

4、单选题：
​_______ are accounts with balances that are carried over to future years.‏
选项：
A: Temporary accounts
B: Permanent accounts
C: Expense accounts
D: Withdrawal accounts
答案: 【 Permanent accounts】

5、单选题：
‍Which trial balance lists all the business accounts before year-end adjusting journal entries are made?‍
选项：
A: Unadjusted trial balance
B:  Adjusted trial balance 
C: Post closing trial balance
D: Pre-closing trial balance
答案: 【 Unadjusted trial balance】

6、单选题：
‎Money that a business has been paid in advance for a service that will be provided later is called _____.‏
选项：
A: accrued revenue
B: accrued expense
C: unearned revenue
D: prepaid expense
答案: 【 prepaid expense】

7、单选题：
‍Record expenses and revenues in the same period in which they occur. What principle is applied?‏
选项：
A: Objectivity principle
B: Matching principle
C: Historical cost principle
D: Industry practices constraint
答案: 【 Matching principle】

8、单选题：
‍Which financial statement displays the revenues and expenses of a company for a period of time?‎
选项：
A: Balance sheet.
B: Cash flow statement.
C:  Income statement.
D: Statement of stockholder’s equity
答案: 【  Income statement.】

Week 13 Quiz

1、单选题：
​What is the most common accounting method used by businesses?‎
选项：
A: Cash
B: Accrual
C: Debit
D: Ledger
答案: 【 Accrual】

2、单选题：
‎Which financial statement displays the revenues and expenses of a company for a period of time?‌
选项：
A: Income statement.
B: Balance sheet.
C: Cash flow statement.
D: Statement of stockholder’s equity.
答案: 【 Income statement.】

3、单选题：
‏On June 30 Apricot Co. paid $7,500 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. On June 30 Apricot should record _____. ‏
选项：
A: A credit to an expense for $7,500.
B: A debit to an expense for $7,500.
C: A debit to a prepaid expense for $7,500.
D: A credit to a prepaid expense for $7,500.
答案: 【 A debit to a prepaid expense for $7,500.】

4、单选题：
‌On June 30 of the current calendar year, Apricot Co. paid $7,500 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 for Apricot would include _______ . ‌
选项：
A: A debit to an expense for $1,875.
B: A debit to an expense for $5,625.
C: A debit to a prepaid expense for $5,625.
D: A debit to a prepaid expense for $1,875.
答案: 【 A debit to an expense for $1,875.】

5、单选题：
‎Assuming prepaid expenses are originally recorded in balance sheet accounts, the adjusting entry to record use of a prepaid expense is:‎
选项：
A: Increase an expense; increase a liability.
B: Decrease a liability; increase revenue.
C: Increase an expense; decrease an asset.
D: Increase an expense; decrease a liability.
答案: 【 Increase an expense; decrease an asset.】

6、单选题：
‍Unearned revenue is reported in the financial statements as: ‏
选项：
A: A liability on the balance sheet.
B: A revenue on the balance sheet.
C: An unearned revenue on the income statement.
D: An asset on the balance sheet.
答案: 【 A liability on the balance sheet.】

7、单选题：
‌The periodic expense created by allocating the cost of plant and equipment to the periods in which they are used, representing the expense of using the assets, is called:‏
选项：
A:  A contra account.
B: An accrued account.
C: Accumulated depreciation.
D: Depreciation expense. 
答案: 【 Depreciation expense. 】

8、判断题：
​Two main accounting principles used in accrual accounting are matching and full closure.‍
选项：
A: 正确
B: 错误
答案: 【 错误】

9、判断题：
‍The cash basis of accounting commonly results in financial statements that are less comparable from period to period than the accrual basis of accounting. ​
选项：
A: 正确
B: 错误
答案: 【 正确】

10、判断题：
‌Accumulated depreciation is shown on the balance sheet as a subtraction from the cost of its related asset.‎
选项：
A: 正确
B: 错误
答案: 【 正确】

11、判断题：
‎Depreciation measures the decline in market value of an asset.‍
选项：
A: 正确
B: 错误
答案: 【 错误】

12、判断题：
‍Depreciation expense for a period is the portion of a plant asset's cost that is allocated to that period. ‏
选项：
A: 正确
B: 错误
答案: 【 正确】

13、判断题：
‌Since the revenue recognition principle requires that revenues be recorded when earned, there are no unearned revenues in accrual accounting. ‌
选项：
A: 正确
B: 错误
答案: 【 错误】

14、判断题：
‌The entry to record a cash receipt from a customer when the service to be provided has not yet been performed involves a debit to an unearned revenue account. ‌
选项：
A: 正确
B: 错误
答案: 【 错误】

15、判断题：
​An unadjusted trial balance is a list of accounts and balances prepared before adjustments are recorded. ​
选项：
A: 正确
B: 错误
答案: 【 正确】

Week 14 Quiz

1、单选题：
‎The adjusting entry to record an accrued expense is:‌
选项：
A: Increase an expense; increase a liability.
B: Increase an asset; increase revenue.
C: Decrease a liability; increase revenue.
D: Increase an expense; decrease a liability.
答案: 【 Increase an expense; increase a liability.】

2、单选题：
‏Accrued revenues: ‍
选项：
A: At the end of one accounting period often result in cash payments in the next period.
B: Are also called unearned revenues.
C: Are recorded at the end of an accounting period because cash has already been received for revenues earned.
D: At the end of one accounting period often result in cash receipts from customers in the next period.
答案: 【 At the end of one accounting period often result in cash receipts from customers in the next period.】

3、单选题：
​The adjusting entry to record an accrued revenue is: ‌
选项：
A: Increase an expense; increase a liability
B: Increase an asset; increase revenue
C: Increase an expense; decrease an asset.
D: Increase an expense; decrease a liability.
答案: 【 Increase an asset; increase revenue】

4、单选题：
‏What is money that is earned in one accounting period but not received until another?‎
选项：
A: Accrued revenue
B: Accrued expense
C: Deferred revenue
D: Deferred expense
答案: 【 Accrued revenue】

5、单选题：
‌What are expenses incurred in one accounting period but not paid until another?​
选项：
A: Deferred revenue
B: Deferred expense
C: Accrued revenue
D: Accrued expenses 
答案: 【 Accrued expenses 】

6、判断题：
‎The matching principle does not aim to record expenses in the same accounting period as the revenue earned as a result of these expenses.‍
选项：
A: 正确
B: 错误
答案: 【 错误】

7、判断题：
‎The revenue recognition principle is the basis for making adjusting entries that pertain to unearned and accrued revenues. ​
选项：
A: 正确
B: 错误
答案: 【 正确】

8、判断题：
​A company performs 20 days work on a 30-day contract before the end of the year. The total contract is valued at $6,000 and payment is not due until the contract is fully completed. The adjusting entry includes a $4,000 credit to unearned revenue.‏
选项：
A: 正确
B: 错误
答案: 【 错误】

9、判断题：
‌Costs incurred during an accounting period but unpaid and unrecorded are accrued expenses. ‏
选项：
A: 正确
B: 错误
答案: 【 正确】

10、判断题：
​Accrued expenses reflect transactions where cash is paid before a related expense is recognized.​
选项：
A: 正确
B: 错误
答案: 【 错误】

11、判断题：
‌A salary owed to employees is an example of an accrued expense.​
选项：
A: 正确
B: 错误
答案: 【 正确】

12、判断题：
​The adjusted trial balance must be prepared before the adjusting entries are made.‎
选项：
A: 正确
B: 错误
答案: 【 错误】

13、判断题：
‌In accrual accounting, accrued revenues are recorded as liabilities.‌
选项：
A: 正确
B: 错误
答案: 【&n