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^businessactivities.2)Managerialaccountingistheareaofaccountingthatprovidesinternalrep

2、ortstoassistthedecisionmakingneedsofinternalusers・3)Theprimaryobjectiveoffinancialaccountingistoprovidegeneralpurposefinancialstatementstohelpexternalusersanalyzeandinterpretanorganization'sactivities.4)Internalusersincludelenders,shareholders,brokersandmanagers・5)Inthepartnershipformofbusi

3、ness,theownersarecalledstockholders・6)Thebusinessentityprinciplemeansthatabusinesswillcontinueoperatingforanindefiniteperiodoftime.7)Asageneralrule,revenuesshouldnotberecognizedintheaccountingrecordsuntilitisreceivedincash・8)Accruedexpensesattheendofoneaccountingperiodareexpectedtoresultinc

4、ashpaymentsinafutureperiod・9)Theideathatabusinesswillcontinuetooperateuntilitcansellitsassetstopayitscreditorsunderliesthegoing-concernassumption.10)Themonetaryunitassumptionmeansthatallinternationaltransactionsmustbeexpressedindollars.11)TheInternationalAccountingStandardsBoard(IASB)istheg

5、overnmentgroupthatestablishesreportingrequirementsforcompaniesthatissuestocktothepublic・12)Expensesdecreaseequityandarethecostsofassetsorservicesusedtoearnrevenues.13)Acompanymightprovideaserviceorproductoncredit.HOncredit11impliesthatthecashpaymentwilloccuronalaterdate.14)Eachadjustingentr

6、yaffectsonlyoneormoreincomestatementaccountandnevercash・15)Thelegitimateclaimsofabusiness'screditorstakeprecedenceovertheclaimsofthebusinessowner.16)Underthecashbasisofaccounting,noadjustmentsaremadeforprepaid,unearned,andaccrueditems.17)Fromanaccountingperspective,aneventisahappeningthataf

7、fectsanentity*saccountingequation,butcannotbemeasured・18)Theincomestatementisafinancialstatementthatshowsrevenuesearnedandexpensesincurredduringaspecifiedperiodoftime・19)ChuckTaylorwithdrew$6,000incashfromFastForward.Thisamountshouldbeincludedasanexpense