工管07-08计试卷及参考答案(英文版).docVIP

信息来源：法大BBS 付姿祯 搜集整理 2007-2008学年第一学期 《会计学原理》（306010243）期末考试试题（A卷） 考试对象：商学院工商管理专业2006级1-5班 本期末试卷满分为100分，占课程总成绩的100%。 答题要求： 1．请将所有答案统一写在答题纸上，不按要求答题的，责任考生自负。 2．答题纸与试卷一同交回，否则酌情扣分。 Part One Key Term Appreciation (20%) Required: each of the statements in this part is followed by 4 options marked 1), 2), 3) and 4) of which only one is most appropriate to fill in the blank in the statement. Note down the one that you consider should be the right one Accounting is a managerial information system serving relevant users of ______ . managers, shareholders, creditors and customers managers, shareholders, suppliers and customers shareholders, creditors, customers and government agencies managers, shareholders, creditors and government agencies 2. Accounting can be categorized into ______ by the targeted information users. 1 ) financial accounting and managerial accounting 2) accrual based accounting and cash based accounting 3) public accounting and private accounting 4) national accounting and international accounting 3. ______ are two commonly used inventory systems. 1) Perpetual and continuous systems 2) Perpetual and periodic systems 3) Perpetual and average systems 4) Periodic and average systems 4. Current assets are inclusive of ______. 1) cash, receivables, inventory and short-term investments 2) cash, payables, inventory and short-term investments 3) cash, receivables, payables and short-term investments 4) cash, receivables, payables and inventory 5. Non-current assets are inclusive of ______. 1) plan-property-and-equipment and natural resource 2) natural resource and long-term investments 3) long-term investments and intangibles 4) all above-mentioned categories of asset 6. The book value of a fixed asset can be determined by ______. 1) subtracting the accumulated depreciation from the fare value 2) subtracting the accumulated depreciation from the market value 3) subtracting the accumulated depreciation from the acquisition cost 4) subtr