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一．单选10个 1. Which of the following does not describe accounting? 答案：An end rather than a means to an end . 2.To understand and use accounting information in making economic decisions, you must understand : 答案：All of above 3.Exterbal users of financial accounting information include all of the following except: 答案：Line managers 部门经理 4.Objectives of financial reporting to external investors and creditors include preparing information about all of the following except: 答案Information used to determine which products to produce 5.Which of the following are important factors in ensuring确认 the integrity完整 of accounting information？ 答案：All of the above 6. According to the rules of debit and credit for balance sheet account : 答案：Decreases in liability and owner’s equity accounts are recorded by debits 7.Which of the following is provided by a trial balance in which total debits equal total credits? 答案：Proof that the ledger is in balance 8.Which of the following explains the debit and credit rules relating to the recording of revenue and expenses? 答案：The effects of revenue and expenses on owners’ equity. 9.A transaction caused a 15000 decrease in both total assets and total liabilities is ？ 答案：Repayment偿还 of a 15000 bank loan 10. In general terms ,financial assets appear in the balance sheer at : 答案：Cost历史成本 11.Which of the following practices contributes to efficient cash management 答案：Prepare monthly forecasts预测 of planned cash receipts收据, payments and anticipated预期的 cash balances up to a year in advance 12.Each of the following measures strengthens internal control over cash receipts except : 答案：The use of a petty cash fund零用现金 13.Co. sold marketable securities cost 80000 for 92000 cash. In the company’s income statement and statement of cash flows 答案：A 12000 gain and a 92000 cash gain 14.Under the direct write-of直接转消法 of accounting for uncollectible accounts 坏账 答案：Accounts receivable are not stated in the balance sheet at net realizable value, but at the balance of t