会计专业英语模拟考试题和答案.docVIP

. . 《会计专业英语》模拟试题及答案 一、单选题 （每题1分.共 20分） 1. Which of the following statements about accounting concepts or assumptions are correct? 1） The money measurement assumption is that items in accounts are initially measured at their historical cost. 2） In order to achieve comparability it may sometimes be necessary to override the prudence concept. 3） To facilitate comparisons between different entities it is helpful if accounting policies and changes in them are disclosed. 4） To comply with the law, the legal form of a transaction must always be reflected in financial s