会计学原理 1—6章 英文练习.docVIP

Chap 1 1.Mostly the objective of a business is not to make a profit.错 2. A corporation is a business that is legally separate and distinct from its owners.对 3. Accounting is a service that provides many different users with financial information to make economic decisions.对 4. Primary users of accounting information are accountants.错 5. Managerial accounting is primarily concerned with the recording and reporting of economic data and activities of an entity for use by owners, creditors, governmental agencies, and the public. 错 6. The financial statements of a proprietorship should include the owners personal assets and liabilities.错 7. The unit of measurement concept requires that economic data be recorded in a common unit of measurement 对 8. If a building is appraised for $90,000, offered for sale at $95,000, and the buyer pays $85,000 cash for it, the buyer would record the building at $90,000. 错 9.An entity that is organized according to state or federal statutes and in which ownership is divided into shares of stock is a答案 B A. proprietorship B. corporation C. partnership D. governmental unit 10.Which of the following best describes accounting? B A. records economic data but does not communicate the data to users according to any specific rules B. is an information system that provides reports to stakeholders C. is of no use by individuals outside of the business D. is used only for filling out tax returns and for financial statements for various type of governmental reporting requirements 11.?The two most common specialized fields of accounting in practice are B A. forensic accounting and financial accounting B. managerial accounting and financial accounting C. managerial accounting and environmental accounting D. financial accounting and tax accounting systems 12.Which of the following is not a characteristic of financial accounting ______ C A. external reporting B. general-purpose information C. future orientation D. standard and uniform reporting