会计英语相关习题.doc

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1、Chapter01FinancialStatementsandBusinessDecisions True/FalseQuestions 1. Accountingisasystemthatcollectsandprocessesfinancialinformationaboutanorganizationandreportsthatinformationtodecisionmakers. True    False 2. Assetsonthebalancesheetarerecordedatmarketvalueorreplacementcost. True    False 3. In

2、accountingandreportingforabusinessentity,theaccountingandreportingforthebusinessmustbekeptseparatefromothereconomicaffairsofitsowners. True    False 4. Theaccountingperiodinwhichservicerevenueisrecognized(i.e.,revenueforservicesrendered)isgenerallytheperiodinwhichthecashiscollected. True    False 5

3、. Totalassetsare$70,000,totalliabilities,$40,000andcontributedcapitalis$20,000;therefore,retainedearningsare$15,000. True    False 6. Thepaymentofacashdividendtostockholdersincreasesstockholders'equity. True    False 7. Theaccountingmodelforthebalancesheetis:Assets+Liabilities=Stockholders'Equity. 

4、True    False Chapter01FinancialStatementsandBusinessDecisions True/FalseQuestions 1. Accountingisasystemthatcollectsandprocessesfinancialinformationaboutanorganizationandreportsthatinformationtodecisionmakers. True    False 2. Assetsonthebalancesheetarerecordedatmarketvalueorreplacementcost. True 

5、   False 3. Inaccountingandreportingforabusinessentity,theaccountingandreportingforthebusinessmustbekeptseparatefromothereconomicaffairsofitsowners. True    False 4. Theaccountingperiodinwhichservicerevenueisrecognized(i.e.,revenueforservicesrendered)isgenerallytheperiodinwhichthecashiscollected. T

6、rue    False 5. Totalassetsare$70,000,totalliabilities,$40,000andcontributedcapitalis$20,000;therefore,retainedearningsare$15,000. True    False 6. Thepaymentofacashdividendtostockholdersincreasesstockholders'equity. True    False 7. Theaccountingmodelforthebalancesheetis:Assets+Liabilities=Stockho

7、lders'Equity. True    False Chapter01FinancialStatementsandBusinessDecisions True/FalseQuestions 1. Accountingisasystemthatcollectsandprocessesfinancialinformationaboutanorganizationandreportsthatinformatio