中级财务会计英选择题判断题

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1、第一章1.Financialaccountingistheprocessofidentifying,measuring,analyzing,andcommunicatingfinancialinformationneededbymanagementtoplan,evaluate,andcontrolanorganiza-tion'soperations.5.Financialreportsintheearly21stcenturydidnotprovideanyinformationaboutacompany’ssoftassets.7.Whileobjectivesforfinan

2、cialreportingexistonaninformalbasis,noformalobjectiveshavebeenadopted.3.Usersofthefinancialinformationprovidedbyacompanyusethatinformationtomakecapitalallocationdecisions.15.FASBTechnicalBulletinsaremoreauthoritativethanFASBStandardsandInterpretations.33.Whatisamajorobjectiveoffinancialreportin

3、g?a.Provideinformationthatisusefultomanagementinmakingdecisions.b.Provideinformationthatclearlyportraynonfinancialtransactions.c.Provideinformationthatisusefultoassesstheamounts,timing,anduncertaintyofperspectivecashreceipts.d.Provideinformationthatexcludesclaimstotheresources.34.Whatisamajorob

4、jectiveoffinancialreporting?a.ProvideinformationthatisusefultotheInternalRevenueServiceindeterminingtheamountoffederalincometaxespayable.b.Provideinformationthatisusefulinassessingtheamountsandtimingofrevenue.c.Provideinformationthatiscomprehensibleonlybysophisticatedinvestors.d.Provideinformat

5、ionthatclearlyportraystheeconomicresourcesofanenterprise.35.Whichofthefollowingstatementsisnotanobjectiveoffinancialreporting?a.Provideinformationthatisusefulininvestmentandcreditdecisions.b.Provideinformationaboutenterpriseresources,claimstothoseresources,andchangestothem.c.Provideinformationo

6、ntheliquidationvalueofanenterprise.d.Provideinformationthatisusefulinassessingcashflowprospects.37.Oneobjectiveoffinancialreportingistoprovidea.informationabouttheinvestorsinthebusinessentity.b.informationabouttheliquidationvaluesoftheresourcesheldbytheenterprise.c.informationthatisusefulinasse

7、ssingcashflowprospects.d.informationthatwillattractnewinvestors.41.WhatistherelationshipbetweentheSecuritiesandExchangeCommissionandaccountingstandardsettingintheUnitedStates?a.TheSECrequiresallcompanieslistedonanexchangetosubmitt