会计专业英语试题.docxVIP

精品文档 精品文档 精品文档 (SAUBWRE)SWRKBRSE —,Bum(emi,#204) |.Whichofthefollowingstatementsaboutaccountingconceptsorassumptionsarecorrect? |)Themoneymeasurementassumptionisthatitemsinaccountsareinitiallymeasuredattheirhistoricalcost. 2)Inordertoachievecomparabilityitmaysometimesbenecessarytooverride theprudenceconcept. 3)Tofacilitatecomparisonsbetweendifferententitiesitishelpfulifaccounting policiesandchangesinthemaredisclosed. 4)Tocomplywiththelaw,thelegalformofatransactionmustalwaysbereflected infinancialstatements. A|and3 B1and4 C3only D2and3 2.Johnnyhadreceivablesof$5500atthestartof2010.Duringtheyear