《会计专业英语》期末测试卷及答案2套.docxVIP

《会计专业英语》期末测试卷A卷 姓名 学号 得分一、单项选择题(共10小题，每题2分，计20分) A procedural element of accounting is. A. Planning B. Control C. Bookkeeping D. AuditingA business has assets of $140,000 and liabilities of $60,000. How much is its owners equity? A. $0 B. $140,000 C. $80,00。 D. $200,000Which of the following statements best describes the purpose of internal control? To provide assurance that the entire business operates in accordance with managements plans and polices To prevent fraud To ensure that expenses and cash outlays are held to a minimum To provide adequate subdivision of duties within the organizatio