1.C 2.A 3.A 4.B 5.D 6.D 7.A 8.B 9.B 10.E 11.C 12.B 13.B 14.D詳細解答如下：1.Please select the items which do not belong to the Balance Sheet? A) Long-term investment （長期投資）B) Accounts receivable （應(yīng)收賬款）C) Income tax expense （所得稅費用）D) Retained earnings （留存收益）2.In general, which is the basis of preparing a Balance Sheet? （編制資產(chǎn)負債表的基礎(chǔ)）A) Assets = Liabilities + Owners’ Equity. （資產(chǎn)=負債+所有者權(quán)益）B) Assets – Liabilities = Owners’ Equity. C) Profits = Revenue – Expenses D) Revenues = Profit- Expenses 3.The major elements of the income statement are ______________. （利潤表的主要項目）A) revenue, cost of goods sold, selling expenses, and general expense B) Operating section, non-operating section, discontinued operations, extraordinary items and cumulative effects. C) revenues, expenses, gains and losses. D) all of these. 4.The statement of cash flows classifies cash receipts and cash payments by the following activities: __________. （現(xiàn)金流量表分為哪些主要活動）A) operating and non-operating. B) investing, financing, and operating. （投資、籌資、經(jīng)營活動）C) financing, operating, and non-operating D) investing, financing, and non-operating 5.Cash dividends paid to stockholders are classified on the statement of cash flows as ______. 向股東分配股利分類歸于“籌資活動”A) operating activities B) investing activities C) a combination of the above D) financing activities 6.A credit is on the right-hand side of _____. 貸方在哪些帳戶的右邊A. an assets account only B. a liability account only C. an owners’ equity account only’ D. all accounts （所有帳戶）7.Which of the following is a correct statement of the rules of debit and credit? ______. 哪個描述的接待規(guī)則正確？A. Debits increase assets and decrease liabilities; （借方增加資產(chǎn)，減少負債）B. Debits decrease assets and increase owners’ equity; （借方減少資產(chǎn)，增加所有者權(quán)益）C. Credits increase assets and decrease liabilities; （貸方增加資產(chǎn)，減少負債）D. Credits increase assets and increase owners’ equity; （貸方增加資產(chǎn)和所有者權(quán)益）E. None of the above （都不對）8.Which of the following is not true? ______. A. Increases in assets are recorded as debits; （資產(chǎn)增加記借方）B. Increases in liabilities are recorded as debits; （負債增加記借方）C. Decreases in owners’ equity are recorded as debits; （所有者權(quán)益減少記借方）D. Increases in expenses are recorded as debits; （費用增加記借方）E. Increases in revenues are recorded as credits. （收入增加記貸方）9.The left side of an account is referred to as _____. A. the balance; B. a debit; C. a credit D. a footing 10.Which of the following debit and credit is true?___. A. Increases in owners’ equity are recorded by credits; B. Revenue is recorded by credits; C. Decreases in owners’ equity are recorded by debits; D. Expenses are recorded by debits; E. All of the above are correct.問題補充：11.The following are all cash except _____. A. money orders; B. Coins; C. Stamps; D. checks 12.T&D Co. sells merchandise on Feb. 15 on account to Penny Co. for $11,000, terms 2/10, n/30. On Feb. 24, payment is received from Penny Co. for the balance due. The amount received should be _______ （11000*（1-2%）=10780）A. $11,000 B. $10,780 C. $11,220 D. $220 13.Cost of goods sold is computed by adding beginning inventory and net purchases and subtracting X, what is X? （銷貨成本=年初成本+凈購入成本-年末成本）A. net sales; B. ending inventory C. sales discount D. net purchases 14.To determine the cost of goods sold ____ A.Ending inventory is deducted from net purchases B.Freight out is added to net purchases C.Purchases Returns and Allowances are deducted from net purchases D.Freight in is added to net purchases