专业英语 选择题.doc

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1、专业英语选择题Unit21.Anentitythatisorganizedaccordingtostateorfederalstatutesandinwhichownershipisdividedintosharesofstockisa___B__.A.ProprietorshipB.CorporationC.PartnershipD.GovernmentalUnit2.Whichentityisseparatefromitsowners?BA.ProprietorshipB.CorporationC.Partnershi

2、pD.GovernmentalUnitWhichoftheitems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D3.1.()arethepreconditionsofidentifying,measuring,recordingandreportinge

3、conomictransactions.2.()assumptionimpliesthelifeofbusinessshouldbedividedintoshortones.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is

4、moreusefulthantherelevance相关性fordecisionmakers.决策者FUnit3-45.A.I/SB.B/S1.SalariesPayable6.KimLee,Drawing2.FeesEarned7.Equipment3.AccountsPayable8.AccountsReceivable4.KimLee,Capital9.SalaryExpense5.UnearnedRent10.PrepiadInsurance6.Thedebitsideofanaccount(D)A.Depends

5、onwhethertheaccountisanasset,liabilityorowner’sequityB.CanbeeithersideoftheaccountdependingonhowtheaccountantsetupthesystemC.IstherightsideoftheaccountD.Istheleftsideoftheaccount7.Anaccountissaidtohaveadebitbalanceif(A)A.Theamountofthedebitsexceedstheamountofcredi

6、tsB.TherearemoreentriesonthedebitsidethanonthecreditsideC.ItsnormalbalanceisdebitwithoutregardtotheamountsofentriesonthedebitsideD.Thefirstentryoftheaccountingperiodwaspostedonthedebitside8.Whichofthefollowingtypesofaccountshaveanormalcreditbalance(C)A.Assetsandli

7、abilitiesB.LiabilitiesandexpensesC.RevenuesandliabilitiesD.Capitalanddrawing9.Whichofthefollowingtypesofaccountshaveanormaldebitbalance(D)A.AssetsandliabilitiesB.LiabilitiesandexpensesC.RevenuesandliabilitiesD.Assetsandexpenses10.Inwhichofthefollowingtypesofaccoun

8、tsareincreasesrecordedbydebits(D)A.AssetsandliabilitiesB.Drawing,liabilitiesC.Expenses,liabilitiesD.Assets,expenses11.Inwhichofthefollowingtypesofaccoun