大学一年级下学期会计学原理-112学期期中考试试卷.docVIP

PAGE 112学期《会计学原理》期中考试 （考试时间：9:00-11:20）（2小时20分钟） PART I MULTIPLE CHOICE (32 POINTS) B1. The area of accounting aimed at serving the decision making needs of internal users is:?A.?Financial accounting. B.?Managerial accounting. C.?External auditing.D.?SEC reporting. E.?Bookkeeping. E2. The accounting guideline that requires financial statement information to be supported by independent, unbiased evidence other than someones belief or opinion is the:?A.?Business entity principle. B.?Moary unit principle.C.?Going-concern principle. D.?Cost principle. E.?Objectivity principle. A3. A corporation:?A.?Is a business legally separate from its owners.B.?Is controlled by the FASB.C.?Has shareholders who have unlimited liability for the acts of the corporation.D.?Is the same as a limited liability partnership.E.?All of these. B4.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.?Objectivity principle. B.?Business entity assumption.C.?Going-concern assumption. D.?Revenue recognition principle. E.?Cost principle. D5. ?A ledger is:?EA.?A record containing increases and decreases in a specific asset, liability, equity, revenue, or expense item. Account B.?A journal in which transactions are first recorded.C.?A collection of documents that describe transactions and events entering the accounting process.source documentsD.?A list of all accounts with their debit balances at a point in time. Trial balanceE.?A record containing all accounts and their balances used by a pany. Ledger D6. ?Which of the following statements is incorrect??A.?The normal balance of accounts receivable is a debit.B.?The normal balance of owners withdrawals is a debit.C.?The normal balance of unearned revenues is a credit.D.?The normal balance of an expense account is a credit.E.?The normal balance of the owner