19春学期（1709、1803、1809、1903）《会计专业英语》在线作业-0002
试卷总分:100 得分:0
一、单选题(共20 道试题,共40 分)
1.A characteristic of a fixed asset is that it is （）
A.intangible
https://www.doczj.com/doc/9112488676.html,ed in the operations of a business
C.held for sale in the ordinary course of the business
D.none of the above
正确答案:B
2.How is treasury stock shown on the balance sheet?
A.as an asset
B.as a decrease in stockholders' equity
C.as an increase in stockholders' equity
D.treasury stock is not shown on the balance sheet
正确答案:B
3.When the market rate of interest on bonds is higher than the contract rate, the bonds will sell at ( )
A.a premium
B.their face value
C.their maturity value
D.a discount
正确答案:D
4.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
5.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
正确答案:C