专业英语选择题

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1、专业英语选择题Unit21.AnentitythatisorganizedaccordingtostateorfederalstatutesandinwhichownershipisdividedintosharesofstockisaB_.A.ProprietorshipB.CorporationC・PartnershipD.GovernmentalUnit2.Whichentityisseparatefromitsowners?BA.ProprietorshipB.CorporationC.PartnershipD.GovernmentalUnitWhichoft

2、heitems条;(item的名词复数)一项；一则；belowisnotabusinessorganizationform?A.Proprietorship所有权，私营企业，业主权B.Corporation公司；法人C.Partnership伙伴关系；合作关系；合伙人身份；合营公司D.Entrepreneurship企业家能力3.1.()arethepreconditionsofidentifyiin目measuring,recordingandreportingeconomictransactions.2.()assumptionimpliesthelifeofbu

3、sinessshouldbedividedintoshortones.3.()assumesthebusinesswillcontinueforaquitelongtime.4.()requiresthatmoneybeusedasthebasicmeasuringunit•答案：4个基本假设4.TorF?Theaccurate精确的，准确的informationofthefinancialstatement财务报表ismoreusefulthantherelevance相关性fordecisionmakers.决策者FUnit3-45.A.I/SB.B/S1.Sal

4、ariesPayable6.KimLee,Drawing2.FeesEarned7.Equipment3.AccountsPayable8.AccountsReceivable4.KimLee,Capital9.SalaryExpense5.UnearnedRentlO.PrepiadInsuranee6.Thedebitsideofanaccount(D)A.Dependsonwhethertheaccountisanasset,liabilityorowner'sequityB.Canbeeithersideoftheaccountdependingonhowth

5、eaccountantsetupthesystemC.IstherightsideoftheaccountD.Istheleftsideoftheaccount7.Anaccountissaidtohaveadebitbalanceif(A)A.TheamountofthedebitsexceedstheamountofcreditsB.TherearemoreentriesonthedebitsidethanonthecreditsideC・Itsnormalbalanceisdebitwithoutregardtotheamountsofentriesonthed

6、ebitsideD.Thefirstentryoftheaccountingperiodwaspostedonthedebitside8.Whichofthefollowingtypesofaccountshaveanormalcreditbalance(C)A.AssetsandliabilitiesB.LiabilitiesandexperisesC.RevenuesandliabilitiesD.Capitalanddrawing9・Whichofthefollowingtypesofaccountshaveanormaldebitbalanee(D)A.Ass

7、etsandliabilitiesB.LiabilitiesandexperisesC.RevenuesandliabilitiesD.Assetsandexpenses10.Inwhichofthefollowingtypesofaccountsareincreasesrecordedbydebits(D)A.AssetsandliabilitiesB.Drawing,liabilitiesC.Experises,liabilitiesD.Assets,expenses11.Inwhichofthefollowingtypesofaccountsa