中级财务会计英选择题判断题.doc

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

2、reportingexistonaninformalbasis,noformalobjectiveshavebeenadopted.3.Usersofthefinancialinformationprovidedbyacompanyusethatinformationtomakecapitalallocationdecisions.15.FASBTechnicalBulletinsaremoreauthoritativethanFASBStandardsandInterpretations.33.Whatisamajorobjectiveoffinancialreporting?a.Prov

3、ideinformationthatisusefultomanagementinmakingdecisions.b.Provideinformationthatclearlyportraynonfinancialtransactions.c.Provideinformationthatisusefultoassesstheamounts,timing,anduncertaintyofperspectivecashreceipts.d.Provideinformationthatexcludesclaimstotheresources.34.Whatisamajorobjectiveoffin

4、ancialreporting?a.ProvideinformationthatisusefultotheInternalRevenueServiceindeterminingtheamountoffederalincometaxespayable.b.Provideinformationthatisusefulinassessingtheamountsandtimingofrevenue.c.Provideinformationthatiscomprehensibleonlybysophisticatedinvestors.d.Provideinformationthatclearlypo

5、rtraystheeconomicresourcesofanenterprise.35.Whichofthefollowingstatementsisnotanobjectiveoffinancialreporting?a.Provideinformationthatisusefulininvestmentandcreditdecisions.b.Provideinformationaboutenterpriseresources,claimstothoseresources,andchangestothem.c.Provideinformationontheliquidationvalue

6、ofanenterprise.d.Provideinformationthatisusefulinassessingcashflowprospects.37.Oneobjectiveoffinancialreportingistoprovidea.informationabouttheinvestorsinthebusinessentity.b.informationabouttheliquidationvaluesoftheresourcesheldbytheenterprise.c.informationthatisusefulinassessingcashflowprospects.d

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