[南开大学]20春学期《会计专业英语》在线作业-2(答案100分)

【奥鹏】-[南开大学]20春学期（1709、1803、1809、1903、1909、2003）《会计专业英语》在线作业

试卷总分:100 得分:100

第1题,Cash equivalents( )

A、are illegal in some company

B、will be converted to cash within two years

C、will be converted to cash within 90 days

D、will be converted to cash within 120 days

正确答案:C

第2题,On the balance sheet, the amount shown for the Allowance for Doubtful Accounts is equal to the ( )

A、Uncollectible accounts expense for the year

B、total of the accounts receivables written-off during the year

C、total estimated uncollectible accounts as of the end of the year

D、sum of all accounts that are past due.

正确答案:C

第3题,The primary purpose of a stock split is to ( )

A、increase paid-in capital

B、reduce the market price of the stock per share

C、increase the market price of the stock per share

D、increase retained earnings

正确答案:B

第4题,The accounting equation may be expressed as（）

A、Assets = Equities - Liabilities

B、Assets + Liabilities = Owner's Equity

C、Assets = Revenues less Liabilities

D、Assets - Liabilities = Owner's Equity

正确答案:D

第5题,Current liabilities are（）

A、due, but not receivable for more than one year

B、due, but not payable for more than one year

C、due and receivable within one year

D、due and payable within one year

正确答案:D

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