T、对 F、错
正确答案:F
第27题,In establishing a petty cash fund, a check is written for the amount of the fund and is recorded as a debit to Accounts Payable and a credit to Petty Cash. A、错误 B、正确 正确答案:A
第28题,If the bondholder has the right to exchange a bond for shares of common stock, the bond is called a convertible bond. T、对 F、错
正确答案:T
第29题,Investments in stocks that are expected to be held for the long term are listed in the stockholder's equity section of the balance sheet. T、对 F、错
正确答案:F
第30题,An income statement is a summary of the revenues and expenses of a business as of a specific date. T、对 F、错
正确答案:F
第31题,When a stock dividend is declared, it becomes a liability T、对 F、错
正确答案:F
第32题,Intangible assets differ from property, plant and equipment assets in that they lack physical substance. A、错误 B、正确 正确答案:B
第33题,The difference between Accounts Receivable and its contra asset account is called net realizable value. T、对 F、错
正确答案:T
第34题,Allowance for Doubtful Accounts is a liability account. A、错误 B、正确 正确答案:A
第35题,The allowance for doubtful accounts is similar to accumulated depreciation in that the account represents the total of all accounts written-off since the beginning year. T、对 F、错
正确答案:F
第36题,汉译英：（1）股票股利（2）银行余额调节表 正确答案:
第37题,英译汉（5）Double-entry system（6）Quick Ratio 正确答案:
第38题,汉译英：（5）应计制会计（6）纵向分析 正确答案:
第39题,Describe the major rights that accompany ownership of a share of stock.与股票所有权相应的主要权利有哪些？ 正确答案:
第40题,Explain the meaning of:(a) the objectivity concept and (b) the unit of measure concept解释如下概念：(a)客观性；(b)货币计量概念 正确答案:
第41题,What is the double-entry system? 简述复式记账法的含义 正确答案:
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