会计学原理 快速测试(英文版)

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1、-TESTFORCHAPTER1-4注：判断题红色标记句为错句，选择题加下划线选项为正确答案PARTITRUEORFALSE1)Accountingisaninformationandmeasurementsystemthatidentifies,records,andcommunicatesrelevant,reliable,andcomparableformationaboutanorganization'sbusinessactivities.2)Managerialaccountingistheareaofacc

2、ountingthatprovidesinternalreportstoassistthedecisionmakingneedsofinternalusers. 3)Theprimaryobjectiveoffinancialaccountingistoprovidegeneralpurposefinancialstatementstohelpexternalusersanalyzeandinterpretanorganization'sactivities. 4)Internalusersincludelenders,

3、shareholders,brokersandmanagers. 5)Inthepartnershipformofbusiness,theownersarecalledstockholders. 6)Thebusinessentityprinciplemeansthatabusinesswillcontinueoperatingforanindefiniteperiodoftime. 7)Asageneralrule,revenuesshouldnotberecognizedintheaccountingrecordsu

4、ntilitisreceivedincash. 8)Accruedexpensesattheendofoneaccountingperiodareexpectedtoresultincashpaymentsinafutureperiod. 9)Theideathatabusinesswillcontinuetooperateuntilitcansellitsassetstopayitscreditorsunderliesthegoing-concernassumption. 10)Themonetaryunitassum

5、ptionmeansthatallinternationaltransactionsmustbeexpressedindollars. 11)TheInternationalAccountingStandardsBoard(IASB)isthegovernmentgroupthatestablishesreportingrequirementsforcompaniesthatissuestocktothepublic. 12)Expensesdecreaseequityandarethecostsofassetsorse

6、rvicesusedtoearnrevenues. 13)Acompanymightprovideaserviceorproductoncredit."Oncredit"impliesthatthecashpaymentwilloccuronalaterdate. 14)Eachadjustingentryaffectsonlyoneormoreincomestatementaccountandnevercash. 15)Thelegitimateclaimsofabusiness'screditorstakeprece

7、denceovertheclaimsofthebusinessowner. 16)Underthecashbasisofaccounting,noadjustmentsaremadeforprepaid,unearned,andaccrueditems. 17)Fromanaccountingperspective,aneventisahappeningthataffectsanentity'saccountingequation,butcannotbemeasured. 18)Theincomestatementisa

8、financialstatementthatshowsrevenuesearnedandexpensesincurredduringaspecifiedperiodoftime. 19)ChuckTaylorwithdrew$6,000incashfromFastForward.Thisamountshouldbei