会计学原理：会计学基础知识单元测试与答案.docxVIP

一、单项选择题1、Accounting is an information and measurement system that does all of the following except. A. identifies business activitiesB.does not use technology to improve accuracy in reporting C. communicates business activitiesD.helps people make better decisions 正确答案：B2、The primary objective of financial accounting is. to monitor and control company activitiesto know what, when, and how much to produce to provide information on both the costs and benefits of looking after products and servicesto provide financial statements to help external users analyze an organizations activities 正确答案：D3、 The accounting assumption that requires every business to be accounted for separately from other business entities, including its owner or owners is known as the. A.going-concern assumptionB.business entity assumption C.cost principle statement of cash flows. 正确答案：V22、The statement of cash flows identifies cash flows separated into operating, investing, and financing activities over a period of time. 正确答案：v三、填空题 The assumption states that transactions and events are expressed in money units. 正确答案：monetary unit activities involve the acquisition and disposal of resources that an organization uses to acquire and sell its products or services. 正确答案：Investing activities are the means organizations use to pay for resources such as land, building, and equipment. 正确答案：Financingreports changes in the owners claim on the business s assets over a period of time. 正确答案：The statement of owners equity are the increases in equity from a companys earnings activities. 正确答案：Revenues6、The accounting equation is. 正确答案：Assets = Liabilities + Owner s Equity 7、 Assets removed from the business by the business owner for personal use are called. 正确答案：withdrawals8、The term refers to a liability that promises a future outflow of resources. 正确答案：payable9、activities involve using resources to research, develop, purchase, produce, distribute, and market products and services. 正确答案：Operating D.revenue recogn