大学《会计学原理》经典练习题

大学《会计学原理》经典练习题

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1、Chapter001AccountinginBusinessTrue/FalseQuestions1. Accountingisaninformationtsystemthatidentifies,records,andcommunicatesrelevant,reliable,andcomparableformationaboutanorganization'sbusinessactivities. TRUE2. Anaccountinginformationsystemcommunicatesdat

2、atohelpbusinessesmakebetterdecisions. TRUE3. Managerialaccountingistheareaofaccountingthatprovidesinternalreportstoassistthedecisionmakingneedsofinternalusers. TRUE4. Internaloperatingactivitiesincluderesearchanddevelopment,distribution,andhumanresources

3、. TRUE s5. Externalusersincludelenders,shareholders,customers,andregulators. TRUE6. Regulatorsoftenhavelegalauthorityovercertainactivitiesoforganizations. TRUE7. Internalusersincludelenders,shareholders,brokersandmanagers. FALSE8. Opportunitiesinaccounti

4、ngincludeauditing,consulting,marketresearch,andtaxplanning. TRUE 9. Identifyingtheproperethicalpathiseasy. FALSE 10. Goodethicsaregoodbusiness. TRUE11. TheSarbanes-OxleyAct(SOX)doesnotrequirepubliccompaniestoapplybothaccounting1-216Chapter001Accountingin

5、Businessoversightandstringentinternalcontrols. FALSE 12. Ownersofacorporationarecalledshareholdersorstockholders. TRUE 13. Inthepartnershipformofbusiness,theownersarecalledstockholders. FALSE 14. Asoleproprietorshipisoneormoreindividualssellingproductsor

6、servicesforprofit. FALSE 15. Accountinginformationiscommunicatedtovariouspartiesthroughfinancialstatements. TRUE 16. TheFinancialAccountingStandardsBoardistheprivategroupthatsetsbothbroadandspecificaccountingprinciples. TRUE17. Thebusinessentityprinciple

7、meansthatabusinesswillcontinueoperatingforanindefiniteperiodoftime. FALSE 18. Generallyacceptedaccountingprinciplesarethebasicassumptions,concepts,andguidelinesforpreparingfinancialstatements. TRUE 19. Thebusinessentityprinciplemeansthatabusinessisaccoun

8、tedforseparatelyfromotherbusinessentities,includingitsownerorowners. TRUE20. Asageneralrule,revenuesshouldnotberecognizedintheaccountingrecordsuntilitisreceivedincash. 1-216Chapter001AccountinginBusinessFALSE 21. Specifica

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