会计专业英语模拟试题及答案.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 fin