资源描述：
《大学《会计学原理》经典练习题》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、Chapter001AccountinginBusinessTrue/FalseQuestions1. Accountingisaninformationtsystemthatidentifies,records,andcommunicatesrelevant,reliable,andcomparableformationaboutanorganization'sbusinessactivities. TRUE2. Anaccountinginformationsystemcommunicatesdatatohelpbusinessesmake
2、betterdecisions. TRUE3. Managerialaccountingistheareaofaccountingthatprovidesinternalreportstoassistthedecisionmakingneedsofinternalusers. TRUE4. Internaloperatingactivitiesincluderesearchanddevelopment,distribution,andhumanresources. TRUE s5. Externalusersincludelenders,sha
3、reholders,customers,andregulators. TRUE6. Regulatorsoftenhavelegalauthorityovercertainactivitiesoforganizations. TRUE7. Internalusersincludelenders,shareholders,brokersandmanagers. FALSE8. Opportunitiesinaccountingincludeauditing,consulting,marketresearch,andtaxplanning. TRU
4、E 9. Identifyingtheproperethicalpathiseasy. FALSE 10. Goodethicsaregoodbusiness. TRUE11. TheSarbanes-OxleyAct(SOX)doesnotrequirepubliccompaniestoapplybothaccounting1-176Chapter001AccountinginBusinessoversightandstringentinternalcontrols. FALSE 12. Ownersofacorporationarecall
5、edshareholdersorstockholders. TRUE 13. Inthepartnershipformofbusiness,theownersarecalledstockholders. FALSE 14. Asoleproprietorshipisoneormoreindividualssellingproductsorservicesforprofit. FALSE 15. Accountinginformationiscommunicatedtovariouspartiesthroughfinancialstatement
6、s. TRUE 16. TheFinancialAccountingStandardsBoardistheprivategroupthatsetsbothbroadandspecificaccountingprinciples. TRUE17. Thebusinessentityprinciplemeansthatabusinesswillcontinueoperatingforanindefiniteperiodoftime. FALSE 18. Generallyacceptedaccountingprinciplesarethebasic
7、assumptions,concepts,andguidelinesforpreparingfinancialstatements. TRUE 19. Thebusinessentityprinciplemeansthatabusinessisaccountedforseparatelyfromotherbusinessentities,includingitsownerorowners. TRUE20. Asageneralrule,revenuesshouldnotberecognizedintheaccountingrecordsunti
8、litisreceivedincash. 1-176Chapter001AccountinginBusinessFALSE 21. Specifica
