会计专业英语期末考试练习卷(new).doc

会计专业英语期末考试练习卷(new).doc1华南农业大学期末考试试卷(B卷)考试类型:(闭卷) 考试时间:120分钟学号 姓名 年级专业 题号二三四五总分得分评阅人-、单选题(请将每小题的答案填在下面的答题栏中,每小题1分,共15分)123456789101112131415Theeconomicresourcesofabusinessarecalled:BOwner'panyhasa$,panymakesapartialpaymentof$: ountof$$210()・C・ountof$・ountof$,financialassetsappearinthebalancesheetat: ・Estimatedfuturesalesvalue・Eachofthefollowingmeasuresstrengthensinternalcontrolovercashreceiptsexcept:・・Thedepositofcashreceiptsintactinthebankonadailybasis・??BA・eD・HigherendinginventoryWhichofthefollowingcharacteristicswouldpreventanitemfrombeingincludedintheclassificationofplantandequipment?DIntangibleUnlimitedlifeC・BeingsoldinitsusefullifeD・-ount?umulatedDepreciationD・ountsWhatarethetwofactorsthatmakeownershipofaninterestinageneralpartnershipparticularlyrisky?AMutualagencyandunlimitedpersonalliabilityLimitedlifeandunlimitedpersonalliability・C・Limitedlifeandmutualagency・D・DoubletaxationandmutualagencyWhichofthefollowingtypesofbusinessownersdon