MOOC Fundamentals of financial accounting(Harbin Institute of Technology)1461266167 最新慕课完整章节测试答案
Chapter 1 Accounting theory
文章目录
Test-Chapter 1
1、单选题：
The main measurement scale used by accounting is
选项：
A: Physical measurement
B: Currency measurement
C: Labor measurement
D: Physical measurement and currency measurement
答案: 【 Currency measurement】
2、单选题：
The basic functions of accounting are
选项：
A: Accounting and management
B: Control and supervision
C: Accounting and supervision
D: Accounting and analysis
答案: 【 Accounting and supervision】
3、单选题：
The contents of accounting's reflection and supervision can be summarized as
选项：
A: Sales activities
B: Capital movement in the process of production
C: Production activities
D: Management activities
答案: 【 Capital movement in the process of production】
4、单选题：
The following business is not within the scope of accounting
选项：
A: Purchase materials with bank deposits
B: Requisition of materials used for producing products
C: Storage of purchased materials
D: Storage of self-made materials
答案: 【 Storage of self-made materials】
5、单选题：
The accounting entity hypothesis stipulates that accounting
选项：
A: Time range
B: Spatial range
C: Period expense range
D: Cost range
答案: 【 Spatial range】
6、单选题：
Among the following principles, the principle that does not belong to the information quality requirement is
选项：
A: The principle of understandability
B: Comparability principle
C: Historical cost principle
D: Relevance principle
答案: 【 Historical cost principle】
7、单选题：
On September 20,2X20, the product was sold on credit for 50 000 yuan, and the payment was received on December 25 and deposited in the bank. When accounting on the basis of receipt and payment, the income should belong to
选项：
A: September 2X20
B: October 2X20
C: November 2X20
D: December 2X20
答案: 【 December 2X20】
8、单选题：
On March 20, 2X20, the product was sold on credit for 60 000 yuan, and the payment was received on June 20 and deposited in the bank. When accounting according to accrual basis, the income should belong to
选项：
A: March 2X20
B: April 2X20
C: May 2X20
D: June 2X20
答案: 【 March 2X20】
9、单选题：
The basis for establishing currency measurement assumptions is
选项：
A: Currency changes
B: RMB
C: Bookkeeping standard currency
D: The currency value remains unchanged
答案: 【 The currency value remains unchanged】
10、多选题：
When organizing accounting, the basic premise for accounting is
选项：
A: Accounting entity
B: Going-concern
C: Currency measurement
D: Accounting principles
E: Accounting installment
答案: 【 Accounting entity;
Going-concern;
Currency measurement;
Accounting installment】
11、多选题：
The following various methods belong to the special methods of accounting
选项：
A: Register books
B: Cost accounting
C: double-entry bookkeeping
D: Supervision and inspection
E: Forecast and decision
F: Property inventory
答案: 【 Register books;
Cost accounting;
double-entry bookkeeping;
Property inventory】
12、多选题：
Accounting methods include
选项：
A: Accounting
B: Accounting decision
C: Accounting information
D: Accounting analysis
E: Accounting inspection
F: Accounting forecast
答案: 【 Accounting;
Accounting analysis;
Accounting inspection】
13、多选题：
The following business does not belong to the scope of accounting
选项：
A: Purchase materials with bank deposits
B: Preparation of financial plan
C: Storage of self-made materials
D: Sign a purchase contract with a foreign company
E: The product is completed, inspected and stored in the warehouse
答案: 【 Preparation of financial plan;
Sign a purchase contract with a foreign company】
14、多选题：
According to the accrual basis principle, the following items should be included in the income and expenses of the current period:
选项：
A: The deposit bank for the sales of this period
B: The sales payment of the previous period was received in this period
C: Futures funds received in advance in this period are deposited into banks
D: Accrued depreciation charges for fixed assets in the current period
E: Pay the next periodical newspaper and magazine fees with bank deposits
答案: 【 The deposit bank for the sales of this period;
Accrued depreciation charges for fixed assets in the current period】
15、判断题：
Different accounting installment will have an impact on the total profit
选项：
A: 正确
B: 错误
答案: 【 错误】
16、判断题：
The accounting of all enterprises in China must use RMB as the standard currency for bookkeeping
选项：
A: 正确
B: 错误
答案: 【 错误】
17、判断题：
The accrual system is based on whether the rights and responsibilities have occurred to determine the current income and expenses
选项：
A: 正确
B: 错误
答案: 【 正确】
18、判断题：
All accounting entities should conduct independent accounting
选项：
A: 正确
B: 错误
答案: 【 正确】
19、判断题：
Accounting should distinguish between its own economic activities and those of other units
选项：
A: 正确
B: 错误
答案: 【 正确】
20、判断题：
Accounting subject and legal person subject are the same concept
选项：
A: 正确
B: 错误
答案: 【 错误】
21、判断题：
The principle of prudence means that in accounting, the assets of the enterprise and the possible losses and expenses should be underestimated
选项：
A: 正确
B: 错误
答案: 【 错误】
22、判断题：
Currency measurement is the only accounting measurement unit
选项：
A: 正确
B: 错误
答案: 【 错误】
Chapter 11 Financial Reports
Test-Chapter 11
1、单选题：
A transaction caused a $55,000 decrease in both total assets and total liabilities. This transaction could have been:
选项：
A: Purchase of a delivery truck for $55,000 cash.
B: An asset with a cost of $55,000 was destroyed by fire.
C: Repayment of a $55,000 bank loan.
D: Collection of a $55,000 account receivable.
答案: 【 Repayment of a $55,000 bank loan.】
2、多选题：
Water world Boat Shop purchased a truck for $17 000, making a down payment of $5 000 cash and signing a $5 000 note payable due in 60 days. As a result of this transaction:
选项：
A: Total assets increased by $17 000.
B: Total liabilities increased by $5 000.
C: From the viewpoint of a short-term creditor, this transaction makes the business more liquid.
D: This transaction had no immediate effect on the owners' equity in the business.
答案: 【 Total liabilities increased by $5 000.;
This transaction had no immediate effect on the owners' equity in the business.】
3、多选题：
Which of the following is (are) correct about a company's balance sheet?
选项：
A: It displays sources and uses of cash for the period.
B: It is an expansion of the basic accounting equation: Assets = Liabilities + Owners' Equity.
C: It is sometimes referred to as a statement of financial position.
D: It is unnecessary if both an income statement and statement of cash flows are available.
答案: 【 It is an expansion of the basic accounting equation: Assets = Liabilities + Owners' Equity.;
It is sometimes referred to as a statement of financial position.】
Chapter 6 Long-term Liabilities -- Bonds
Test-Chapter 6
1、单选题：
The balance in the discount on bonds payable account would usually be reported in the balance sheet in the:
选项：
A: Current assets section
B: Current liabilities section
C: Long-term liabilities section
D: Investments section
答案: 【 Long-term liabilities section】
2、多选题：
Which of the following statements is (are) correct?
选项：
A: A bond issue is a technique for subdividing a very large loan into many small,transferable units.
B: Bond interest payments are contravtual obligations,whereas the board of directors determines whether or not dividends will be paid.
C: As interest rates rise,the market prices of bonds fall;as interest rates fall,bond prices lend to rise.
D: Bond interest payments are deductible in determining income subject to income taxes,whereas dividends paid to stockholders are not deductible.
答案: 【 A bond issue is a technique for subdividing a very large loan into many small,transferable units.;
Bond interest payments are contravtual obligations,whereas the board of directors determines whether or not dividends will be paid.;
As interest rates rise,the market prices of bonds fall;as interest rates fall,bond prices lend to rise.;
Bond interest payments are deductible in determining income subject to income taxes,whereas dividends paid to stockholders are not deductible.】
3、多选题：
Identify all statements that are consistent with the concept of present value.
选项：
A: The present value of a future amount always is less than that future amount.
B: An amount of money available today is considered more valuable than the same sum that will not become available until a future date.
C: A bond's issue price is equal to the present value of its future cash flows.
D: The liability for an installment note payable is recorded at only the principal amount,rather than the sum of the scheduled future payments.
答案: 【 The present value of a future amount always is less than that future amount.;
An amount of money available today is considered more valuable than the same sum that will not become available until a future date.;
A bond's issue price is equal to the present value of its future cash flows.;
The liability for an installment note payable is recorded at only the principal amount,rather than the sum of the scheduled future payments.】
4、多选题：
ldentify those trends that are unfavorable from the viewpoint of a bondholder.
选项：
A: Market interest rates are steadily rising.
B: The issuing company's interest coverage ratio is steadily rising.
C: The issuing company's net cash flow from operating activities is steadily declining.
D: The issuing company's debt ratio is steadily declining.
答案: 【 Market interest rates are steadily rising.;
The issuing company's net cash flow from operating activities is steadily declining.】
5、多选题：
Identify the types of information that can readily be determined from an amortization table for an installment loan.
选项：
A: Interest expense on this liability for the curent year.
B: The present value of the future payments under changing market conditions.
C: The unpaid balance remaining after each payment.
D: The portion of the unpaid balance that is a curent li