得分:100第1題,Whichoftheitemsbelowisnotabusinessorganizationform?（A、entrepreneurshipB、proprietorshipC、partnershipD、corporation第2題,Whichofthefollowinggroupsareconsideredtobeinternalusersofaccountinginformation?第3題,Merchandiseinventoryattheendoftheyearwasunderstated.Whichofthefollowingstatementscorrectlystatestheeffectoftheerror?A、netincomeisunderstatedB、netincomeisoverstatedC、costofmerchandisesoldisunderstatedD、merchandiseinventoryreportedonthebalancesheetisoverstated第4題,TheinventorymethodthatassignsthemostrecentcoststocostofgoodsoldD、specificidentification第5題,Thetwomostcommonspecializedfieldsofaccountinginpracticeare()A、forensicaccountingandfinancialaccountingB、managerialaccountingandfinancialaccountingC、managerialaccountingandenvironmentalaccountingD、financialaccountingandtaxaccountingsystems第6題,Theinterestratespecifiedinthebondindentureiscalledthe()A、discountrateB、contractrateC、marketrateD、effectiverate第7題,Theexcessofissuepriceoverparofcommonstockistermeda(n)()C、deficit第8題,Theincomestatementispreparedfrom()A、theadjustedtrialbalance.B、theincomestatementcolumnsoftheworksheet.C、eithertheadjustedtrialbalanceortheincomestatementcolumnsoftheworksheet.D、boththeadjustedtrialbalanceandtheincomestatementcolumnsoftheworksheet.第9題,Thepriceatwhichastockcanbesolddependsuponanumberoffactors.Whichstatementbelowisnotoneofthosefactors?()A、thefinancialcondition,earningsrecord,anddividendrecordofthecorporationB、investorexpectationsofthecorporation'searningpowerC、howhightheparvalueD、generalbusinessandeconomicconditionsandprospects第10題,Whichofthefollowingmeasuresacompany'sabilitytopayitscurrentliabilities?A、earningspershareB、inventoryturnoverC、currentratioD、numberoftimesinterestchargesearned第11題,Duringaperiodoffallingprices,whichofthefollowinginventorymethodsgenerallyresultsinthelowestbalancesheetamountforinventory.()D、cannottellwithoutmoreinformation第12題,Foraccountingpurposes,thebusinessentityshouldbeconsideredseparatefromitsownersiftheentityis（）A、acorporationB、aproprietorshipC、apartnershipD、alloftheabove第13題,Thejournalentryacompanyusestorecordtheestimatedaccruedproductwarrantyliabilityis()A、debitProductWarrantyExpense;creditProductWarrantyPayableB、debitProductWarrantyPayable;creditCashC、debitProductWarrantyExpense;creditCashD、debitProductWarrantyPayable;creditProductWarrantyExpense第14題,Abankreconciliationshouldbepreparedperiodicallybecause（）A、thedepositor'srecordsandthebank'srecordsareinagreementB、thebankhasnotrecordedallofitstransactionsC、anydifferencesbetweenthedepositor'srecordsandthebank'srecordsshouldbedetermined,andanyerrorsmadebyeitherpartyshouldbe第15題,WhatisthetypeofaccountandnormalbalanceofAllowanceforDoubtfulA、Contraasset,creditB、Asset,debitC、Asset,creditD、Contraasset,debit第16題,Whichofthefollowingshouldbeconsideredcashbyanaccountant?D、PettycashfundsE、IOU（Ioweyou)第17題,Theprimarypurposeofastocksplitinclude()A、increasepaid-incapitalB、reducethemarketpriceofthestockpershareC、reduceearningspershareD、toincreasethenumberofsharesoutstandingE、increasethemarketactivityoftheshares正確答案:B,C,D,E第18題,Thefollowingitemsbelowwouldaffecttheinvestor'sincomefortheperiod,theyare()A、interestreceivedonatemporaryinvestmentinbondsB、dividendsreceivedonalong-terminvestmentinstockwheretheinvestorowns10%oftheinvestee'sstockC、dividendsreceivedonalong-terminvestmentinstockwheretheinvestorowns30%oftheinvestee'sstockD、interestreceivedonalong-terminvestmentinbondsE、theperiodicnetincomeoftheinvesteeunderthecostmethod第19題,Thetwomethodsofaccountingforinvestmentsinstockare()A、straight-linemethodC、liabilitymethodD、interestmethodE、thecostmethod第20題,Currentassetsinclude()A、intangibleassetsC、receivablesD、short-terminvestmentsE、inventoriesF、property,plantandequipment第21題,Allofthefollowingbelowareneededforthecalculationofdepreciation()A、farevalueC、salespriceD、residualvalueE、estimatedlife第22題,Theprimaryadvantagesofacorporationinclude()A、separatelegalentityB、limitedliabilityC、easeofownershiptransferD、continuityoflifeE、easeofcapitalaccumulation正確答案:A,B,C,D,E第23題,Currentliabilitiesinclude()B、short-termnotespayable正確答案:A,B,C,D第24題,Whichofthefollowinggroupsofaccountshaveanormalcreditbalance?B、revenues,capitalC、capital,liabilitiesD、liabilities,expensesE、assets,revenues第25題,Whichoftheitemsbelowarebusinessorganizationform?(A、entrepreneurshipB、proprietorship)C、partnershipD、corporation第26題,Whenalargequantityofmerchandiseispurchased,areductionallowedonthesalepriceiscalledatradediscount.第27題,Thepricesofbondsarequotedasapercentageofthebonds'marketvalue.第28題,Dividendsinarrearsareliabilitiesofthecorporation.第29題,Acorporationisabusinessthatislegallyseparateanddistinctfromits第30題,Recognitionistheprocessofincorporatinginthebalancesheetorincomestatementanitemthatmeetthedefinitionofanelementandsatisfiestherecognitioncriteria.第31題,WhenusingtheFIFOinventorycostingmethod,themostrecentcostsareassignedtothecostofgoodssold.第32題,Duringinflationaryperi