会计英语(最新整理版).docxVIP

实用文档 Mulitiple-choice questions P12页 which of the following dose not describe accounting ？ Language of business. An end rather than a means to an end. Useful for decision making. Used by business，government，nonprofit organization，and individuals 2. To understand and ues accounting information in making economic decisions,you must understand: a.The nature of economic activities that accounting information describes. b.The assumptions and measurement techniques revolved in developing accounting information. c.Which information is relevant for a particular type of decision that is being mand. d.（All of the above.） 3.Xternal users of financial accounting information include all of the following except: Investors. Labor unions. Line managers General public 4、objectives of financial reporting to external investors and creditors include preparing information about all of the following except: Information used to determine which product to produce Information about economic resources ,claims to those resources, and changes in both resources and claims Information that is useful in assessing the amount, timing, and uncertainty of future cash flows. Information hat is useful in making investment and credit decisions. 5. Which of the following are important factors in ensuring the integrity of accounting information? (P12) Institutional factors, such as standards for preparing information. Professional organizations, such as the American Institute of CPAs. Competence, judgment, and ethical behavior of individual accountants. All of the above. P22页 An objective of financial reporting is to: Assess the adequacy of internal control. Provide information useful for investor decisions. Evaluate management results compared with standards. Provide information on compliance with established procedures. 2 、A publicly held corporation is required to have its financial statements audited by an independent external auditor. The three purposes of these financial statements are to provide