中级财务会计书籍.docx

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1、1.AccordingtotheFASBandIASBconceptualframeworks,theprimaryusersoffinancialreportsincludeallofthefollowing, except:a.Investors.b.Regulators.c.Lenders.d.Creditors.2.AccordingtotheFASBandIASBconceptualframeworks,usefulinformationmustexhibitthefundamentalqualitativecharacteristicsof:a.Compar

2、abilityandmateriality.b.Faithfulrepresentationandrelevance.c.Understandabilityandtimeliness.d.Neutralityandverifiability.3.Whatistheunderlyingconceptgoverningtherecordingofgaincontingencies?a.Consistency.b.Conservatism.c.Reliability.d.Relevance.4.AccordingtotheFASBconceptualframework,whi

3、chofthefollowingattributeswould not beusedtomeasureinventory?a.Historicalcost.b.Netrealizablevalue.c.Replacementcost.d.Presentvalueoffuturecashflows.1.AccordingtotheFASBandIASBconceptualframeworks,theobjectiveofgeneralpurposefinancialreportingisto:a.Complywiththeneedforconservatism.b.Rep

4、ortonhoweffectivelyandefficientlymanagementhasusedtheentity'sresources.c.Providefinancialinformationthatisusefultoprimaryusers.d.Complywithgenerallyacceptedaccountingprinciples.2.AccordingtotheFASBandIASBconceptualframeworks,completenessisaningredientof:RelevanceFaithfulRepresentationa.Y

5、esYesb.NoNoc.NoYesd.YesNo7.Whatistheunderlyingconceptthatsupportstheimmediaterecognitionofacontingentloss?a.Conservatism.b.Consistency.c.Matching.d.Substanceoverform.8.AccordingtotheFASBconceptualframework,theprocessofreportinganiteminthefinancialstatementsofanentityis:a.Matching.b.Recog

6、nition.c.Allocation.d.Realization.8.ThejointFASBandIASBconceptualframeworkprojectisintendedtoestablish:a.Acomprehensivesetoffinancialstatementdisclosures.b.Acommonsetofobjectivesandconceptsforuseindevelopingstandardsoffinancialaccountingandreporting.c.ThestructureoftheFASBCodificationTM.

7、d.Acommonsetofgenerallyacceptedaccountingprinciples.9.Financialinformationprovidedingeneralpurposefinancialreportsdoes not includeinformationabout:a.Theclaimsagainsttheentity.b.Theresourcesoftheentity.c.Howeffectivelyandefficientlytheentity'sgoverningboardhasdischargedits