大学MOOC 基础会计（全英）(北京联合大学)1454099175 最新慕课完整章节测试答案
Module 2 会计记账方法（一）
Module2 Exercises
1、单选题：
An account used to record the owner's investments in the business is called a(n)__________.
选项：
A: withdrawals account
B: capital account
C: revenue account
D: expense account
E: liability account
答案: 【 capital account】
2、单选题：
A list of all accounts and the identification number assigned to each account used by a company is called a______________.
选项：
A: chart of accounts
B: journal
C: trial balance
D: source document
E: general journal
答案: 【 chart of accounts】
3、单选题：
An asset created by prepayment of an expense is____________.
选项：
A: recorded as a debit to an unearned revenue account
B: recorded as a debit to a prepaid expense account
C: recorded as a credit to an unearned revenue account
D: recorded as a credit to a prepaid expense account
E: not recorded in the accounting records until the earnings process is complete
答案: 【 recorded as a debit to a prepaid expense account】
4、单选题：
An accountant has debited an account for $3,500 and credited a liability account for $2,000. Which of the following would be an incorrect way to complete the recording of this transaction_____________.
选项：
A: credit another asset account for $1,500
B: credit another liability account for $1,500
C: credit an expense account for $1,500
D: credit the owner's capital account for $1,500
E: debit another asset account for $1,500
答案: 【 debit another asset account for $1,500】
5、单选题：
All of the following are liability accounts except__________.
选项：
A: accounts payable
B: unearned ticket revenue
C: taxes payable
D: commissions earned
E: notes payable
答案: 【 commissions earned】
6、单选题：
All of the following are asset accounts except___________.
选项：
A: accounts receivable
B: buildings
C: supplies expense
D: cash
E: prepaid insurance
答案: 【 supplies expense】
7、单选题：
A $130 credit to Office Equipment was credited to Fees Earned by mistake. By what amounts are the accounts under- or overstated as a result of this error?
选项：
A: Office Equipment, understated $130; Fees Earned, overstated $130.
B: Office Equipment, understated $260; Fees Earned, overstated $130.
C: Office Equipment, overstated $130; Fees Earned, overstated $130.
D: Office Equipment, overstated $130; Fees Earned, understated $130.
E: Office Equipment, overstated $260; Fees Earned, understated $130.
答案: 【 Office Equipment, overstated $130; Fees Earned, overstated $130.】
8、单选题：
A credit entry_______________.
选项：
A: increases asset and expense accounts, and decreases liability, owner's capital, and revenue accounts
B: is always a decrease in an account
C: decreases asset and expense accounts, and increases liability, owner's capital, and revenue accounts
D: is recorded on the left side of a T-account
E: is always an increase in an account
答案: 【 decreases asset and expense accounts, and increases liability, owner's capital, and revenue accounts】
9、单选题：
If Tim Jones, the owner of Jones Hardware proprietorship, uses cash of the business to purchase a family automobile, the business should record this use of cash with an entry to____________.
选项：
A: debit Salary Expense and credit Cash
B: debit Tim Jones, Salary and credit Cash
C: debit Cash and credit Tim Jones, Withdrawals
D: debit Tim Jones, Withdrawals and credit Cash
E: debit Automobiles and credit Cash
答案: 【 debit Tim Jones, Withdrawals and credit Cash】
10、单选题：
The following transactions occurred during July___________:(1) Received $900 cash for services provided to a customer during July. (2) Received $2,200 cash investment from Barbara Hanson, the owner of the business. (3) Received $750 from a customer in partial payment of his account receivable which arose from sales in June. (4) Provided services to a customer on credit, $375. (5) Borrowed $6,000 from the bank by signing a promissory note. (6) Received $1,250 cash from a customer for services to be rendered next year.What was the amount of revenue for July?
选项：
A: $ 900
B: $ 1275
C: $ 2,525
D: $ 3,275
E: $11,100
答案: 【 $ 1275】
11、单选题：
The general journal provides a place for recording all of the following except____________.
选项：
A: the transaction date
B: the names of the accounts involved
C: the amount of each debit and credit
D: an explanation of the transaction
E: the balance in each account
答案: 【 the balance in each account】
12、单选题：
A record in which the effects of transactions are first recorded and from which transaction amounts are posted to the ledger is a(n)__________.
选项：
A: account
B: trial balance
C: journal
D: t-account
E: balance column account
答案: 【 journal】
13、单选题：
The process of transferring general journal information to the ledger is___________.
选项：
A: double-entry accounting
B: posting
C: balancing an account
D: journalizing
E: not required unless debits do not equal credits
答案: 【 posting】
14、单选题：
A column in journals and ledger accounts used to cross reference journal and ledger entries is the__________.
选项：
A: account balance column
B: debit column
C: posting reference column
D: credit column
E: description column
答案: 【 posting reference column】
15、单选题：
A balance column ledger account is____________.
选项：
A: an account entered on the balance sheet
B: an account with debit and credit columns for posting entries and another column for showing the balance of the account after each entry is posted.
C: another name for the withdrawals account
D: an account used to record the transfers of assets from a business to its owner
E: a simple form of account that is widely used in accounting to illustrate the debits and credits required in recording a transaction
答案: 【 an account with debit and credit columns for posting entries and another column for showing the balance of the account after each entry is posted.】
16、单选题：
Which financial statement reports an organization’s financial position at a point in time?
选项：
A: Income statement.
B: Balance sheet.
C: Statement of owner’s equity.
D: Cash flow statement.
E: Trial balance.
答案: 【 Balance sheet.】
17、判断题：
Preparation of a trial balance is the first step in the analyzing and recording process.
选项：
A: 正确
B: 错误
答案: 【 错误】
18、判断题：
An account is a record of increases and decreases in a specific asset, liability, equity, revenue, or expense item.
选项：
A: 正确
B: 错误
答案: 【 正确】
19、判断题：
When a company provides services for which cash will not be received until some future date, the company should record the amount charged as unearned revenue.
选项：
A: 正确
B: 错误
答案: 【 错误】
20、判断题：
In a double-entry accounting system, the total amount debited must always equal the total amount credited.
选项：
A: 正确
B: 错误
答案: 【 正确】
21、判断题：
Debits increase asset and expense accounts.
选项：
A: 正确
B: 错误
答案: 【 正确】
22、判断题：
Crediting an expense account decreases it.
选项：
A: 正确
B: 错误
答案: 【 正确】
23、判断题：
A revenue account normally has a debit balance.
选项：
A: 正确
B: 错误
答案: 【 错误】
24、判断题：
Accounts are normally decreased by debits.
选项：
A: 正确
B: 错误
答案: 【 错误】
25、判断题：
The owner's withdrawal account normally has a credit balance since it is an equity account.
选项：
A: 正确
B: 错误
答案: 【 错误