14 秋学期《会计专业英语》在线作业 试卷总分：100 测试时间：-- 试卷得分：100 单选题 判断题 、单选题（共 20 道试题，共 40 分。） 得分：40 1. The most widely used depreciation method is A. straight-line B. sum-of-the-years-digits C. declining-balance D. units-of-production 满分：2 分 得分：2 2. Which of the following should not be considered cash by an accountant? A. coins B. bank checking accounts C. postage stamps D. Petty cash funds 满分：2 分 得分：2 3. A capital expenditure results in a debit to （ ） A. an expense account B. a capital account C. a liability account D. an asset account 满分：2 分 得分：2 4. Characteristics of a corporation include （ ） A. shareholders who are mutual agents B. direct management by the shareholders (owners) C. its inability to own property D. shareholders who have limited liability 满分：2 分 得分：2 5. The journal entry a company uses to record the estimated accrued product warranty liability is （ ） A. debit Product Warranty Expense; credit Product Warranty Payable B. debit Product Warranty Payable; credit Cash C. debit Product Warranty Expense; credit Cash D. debit Product Warranty Payable; credit Product Warranty Expense 满分：2 分 得分：2 6. The two methods of accounting for investments in stock are the cost method and the （ ） A. straight-line method B. equity method C. liability method D. interest method 满分：2 分 得分：2 7. Notes may be issued （ ） A. when assets are purchased B. to creditor's to temporarily satisfy an account payable created earlier C. when borrowing money D. all of the above 满分：2 分 得分：2 8. Expenses are reported on the （ ） A. income statement B. statement of owner's equity C. statement of cash flows D. balance sheet 满分：2...
