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ID:38593408
大小:99.50 KB
页数:6页
时间:2019-06-15
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1、一会计与环境1、True-false:1)Accountingisanotherwordforbookkeeping. (×)2)Accountingprovidesfinancialinformationthatisonlyusefultoabusinessmanagement.(×)3)ManagementaccountingmustfollowGAAPinallrespects. (√)2、Matching: (1)Managementaccounting(2)CPA (3)Financialaccounting(4)Publicaccountinga.Anexpertaccou
2、ntantlicensedbythestate.(2)b.Thebranchofaccountingthatdealswithauditing,taxplanningandmanagementconsultancy.(4)c.Thebranchofaccountingconcernedwithprovidingexternaluserswithfinancialinformationneededtomakedecisions.(3)d.Thebranchofaccountingconcernedwithprovidingmanagerswithfinancialinformationneede
3、dtomakedecisions.(1)二会计概念与原则1、whichofthefollowingformsoforganizationisnottreatedasaseparateeconomicunitinaccounting?(C) A.soleproprietorship独资B.partnership合伙C.committee委员会D.corporation公司2、whichofthefollowingconceptsbelongstoaccountingassumptionwhichofthefollowingconceptsbelongstoaccountingassumption
4、? (D) A.conservatism谨慎性 B.consistency一致性C.materiality重要性D.moneymeasurement货币计量3、Accountingmethodsshallnotbearbitrarilychangedfromoneperiodtotheotheriscalled(B) A.conservatism谨慎性B.consistency一致性C.materiality重要性D.objectivity客观性True-false:1.Theaccountingreportingperiodagreestothecalendaryear. (对)
5、2.Withouttheconsistencyprinciple,thecomparisonswhichmightbemadeandconclusionscouldmislead. (对) 3.Theword“materiality”referstotherelativeimportanceofanitem. (对)4.Wheneverpossible,accountingentriesmustbebasedonobjectivelydeterminedevidence. (对)5.Undertheaccrualprinciple,revenuesarere
6、cognizedintheperiodinwhichtheyareearnedwhengoodsaresoldorservicesarerendered,ratherthanwhencashisreceived;expensesarerecordedintheperiodinwhichcashispaid. (错)6.Insomecasestheassumptionofcontinuityisinvalid. (对)三财务报表True-False:1、Thenetincomeforaperiodintheincomestatementwillincreas
7、ethebalanceofowner’sequity. (T)2、Failuretoincludeamerchandiseinendinginventoryresultsinanoverstatednetincome. (F)Matching:1.Costofgoodssold2.Incomestatement3.Owner’sequity4.Operatingexpenses
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