经济英语选择题.docVIP

Accounting and Auditing 1. Most accounting positions require a bachelors degree in accounting or a related field or ......... combination of education and experience. A. an attained B. a calculated C. a curricular D. an equivalent 2. Some schools offer students a chance for hands-on experience with part-time ......... programs in accounting firms. A. internship实习 B. practice C. study D. tutorial 3. Accountants help make sure that a firm is run efficiently, that its records are maintained accurately, and that its taxes are paid properly and in a ......... manner. A. controlled B. courteous C. formal D. timely 4. Nowadays, accountants are ......... the services they offer with budget analysis, investment planning, and IT consulting. A. broadening B. lengthening C. opening D. reformatting 5. ......... accountants record and analyze the financial information of the firms in which they are employed. A. Business B. Internal C. Licensed D. Management 6. When the accountant has to choose between two acceptable alternatives, the accountant should select the alternative that will report less profit, less asset amount, or a greater liability amount. This is based upon which principle/guideline? A. Conservatism B. Historical cost C. Materiality D. Matching 7. A company sold merchandise of $8,000 to a customer in December. The companys sales terms require the customer to pay the company in January. The companys income statement reported this sale in December. This is proper under which accounting principle/guideline? A. Full disclosure B. Revenue recognition C. Objectivity D. Materiality 8. A company borrowed $100,000 in December and will make its only payment for interest when the note comes due six months later. The total interest for the six months will be $3,600. On the December incom