会计专业英语选择判断

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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