【南开】19秋学期（1709、1803、1809、1903、1909）《会计专业英语》在线作业答案2
试卷总分:100 得分:100
一、单选题 (共 20 道试题,共 40 分)
1.Characteristics of a corporation include （）
[A.]shareholders who have limited liability
[B.]shareholders who are mutual agents
[C.]its inability to own property
[D.]direct management by the shareholders (owners)
[仔细阅读上述试题，并完成作答]
参考选择:A
2.Sinking Fund Cash would be classified on the balance sheet as （）
[A.]an investment
[B.]an intangible asset
[C.]a fixed asset
[D.]a current asset
[仔细阅读上述试题，并完成作答]
参考选择:A
3.One of the main disadvantages of the corporate form is the( )
[A.]professional management
[B.]double taxation of dividends
[C.]corporation must issue stock
[D.]charter
[仔细阅读上述试题，并完成作答]
参考选择:B
4.If the maker of a promissory note fails to pay the note on the due date, the note is said to be( )
[A.]displaced
[B.]dishonored
[C.]dishonored
[D.]disallowed
[仔细阅读上述试题，并完成作答]
参考选择:B
5.The interest rate specified in the bond indenture is called the ( )
[A.]market rate
[B.]effective rate
[C.]discount rate
[D.]contract rate
[仔细阅读上述试题，并完成作答]
参考选择:D。