12年秋会计专业英语部分答案.xlsVIP

123 题型 答案 单选题 题目内容 可选项 D 判断题 Which of the items below is not a business organization form?（ ） entrepreneurship##proprietorship##partnership##corporation A Financial reports are used by（ ） management##creditors##investors##all of the above B Using accrual accounting, expenses are recorded and reported only（ ） when they are incurred, whether or not cash is paid##when they are incurred and paid at the same time##if they are paid before they are incurred##if they are paid after they are incurred The measurement bases exclude( ) Historical cost## Current cost## Sale price## Present value C income statement##statement of owners equity##statement of cash flows##balance sheet Which of the following financial statements reports information as of a specific date? Cash investments made by the owner to the business are reported on the statement of cash flows in the financing activities section##investing activities section##operating activities section##supplemental statement Which of the following groups of accounts have a normal debit balance? revenues, liabilities, capital##capital, assets##liabilities, expenses##assets, expenses In the accounting cycle, the last step is（ ） preparing the financial statements##journalizing and posting the adjusting entries##preparing a post-closing trial balance##journalizing and posting the closing entries The amount of the outstanding checks is included on the bank reconciliation as a(n) （ ） deduction from the balance per depositors records##addition to the balance per bank statement##deduction from the balance per bank statement##addition to the balance per depositors records Cash equivalents（ ） are illegal in some company##will be converted to cash within two years##will be converted to cash within 90 days##will be converted to cash within 120 days The term inventory indicates （ ） merchandise held for sale in the normal course of business##materials in the process of production or held for production##supplies##both A and B M