2024知到答案 财务会计（北京第二外国语学院） 完整智慧树网课章节测试答案

第二章 单元测试

1、单选题：
Which of the following statements are correct:i) Problems of revenue recognition would not have arisen if accounting applied the venture concept or only upon receipt in cash of all amounts earned.ii) The sale of an item with a warranty to restore it to workable condition up to a year after sale may be recognised as income if the commitment involved can be measured.iii) No income is recognised unless its amount is established objectively.
选项：
A:i, ii and iii
B:i and ii
C:i, ii, iii and iv
D:i only
答案: 【i, ii, iii and iv】

2、单选题：
Which of the following statements are correct in respect of a business which produces goods to be held as inventory, ready for sale.i) Sales income should not be recognised until a buyer is found and price is agreed onii) Sales income should not be recognised if the buyer is in another country and receipt of the amount depends on whether the buyer receives exchange clearance from government.iii) Sales income should be recognised only when proceeds are received.iv) Whether the sale is recognised at point of sale, delivery or invoicing depends on what its practice has been in the past.
选项：
A:i,ii and iv
B:i, ii,iii and iv
C:i, ii and iii
D:i only
答案: 【i,ii and iv】

3、单选题：
It is usual for a retail shop to recognize revenue when:
选项：
A:The goods for sale have arrived from the supplier
B:The customer becomes legally obliged to pay for the goods
C:The goods have been delivered to the customers’ premises
D:The customer pays for the goods sold
答案: 【The customer becomes legally obliged to pay for the goods】

4、单选题：
A trader sells computer hardware with a warranty that he is responsible for any repair within a year of sale. He may recognise the sales income at the point of sale because:
选项：
A:It is unlikely that repairs will become necessary within the first year
B:That is usually the practice among such traders
C:There is a possibility of not undertaking the repairs blaming the customer for wrong usage
D:From experience the trader can quantify the cost of such repairs and account for it separately
答案: 【From experience the trader can quantify the cost of such repairs and account for it separately】

5、单选题：
Rachel manufactures surgical gloves. Upon receiving an order from a hospital for supplying them with their requirements for three years ending on 31st December 2012, she raised an invoice for £15,000 and has accounted for it by crediting Sales account and debiting Receivables account. For preparing the financial statements in respect of the year ended 31st December 2010 the adjusting entries required are:
选项：
A:Debit Sales account and credit Deferred income account with £10,000
B:Debit Receivables account and credit Deferred Income account with £10,000
C:Debit Sales Account and credit Receivables account with £10,000
D:Debit Sales account and credit Cash account with £10,000
答案: 【Debit Sales Account and credit Receivables account with £10,000】

6、单选题：
Which of the following is not an inventory?
选项：
A:Machines
B:Consumable tools
C:Finished products
D:Raw material
答案: 【Machines】

7、单选题：
The following classes of costs are usually involved in inventory decisions except
选项：
A:Cost of shortages
B:Carrying cost
C:Cost of ordering
D:Machining cost
答案: 【Machining cost】

8、单选题：
The cost of insurance and taxes are included in
选项：
A:Inventory carrying cost
B:Set up cost
C:Cost of shortages
D:Cost of ordering
答案: 【Inventory carrying cost】

9、单选题：
An inventory, which consists of partially worked goods is called
选项：
A:finished goods inventory
B:direct materials inventory
C:indirect material inventory
D:work in process inventory
答案: 【work in process inventory】

10、单选题：
An inventory which consists of stock waiting to be used In process of manufacturing is known as
选项：
A:work in process inventory
B:finished goods inventory
C:direct materials inventory
D:indirect material inventory
答案: 【direct materials inventory】