会计学原理 快速测试(英文版).pdf

TESTFORCHAPTER1-4

注：判断题红色标记句为错句，选择题加下划线选项为正确答案

PARTITRUEORFALSE

1)Accountingisaninformationandmeasurementsystemthatidentifies,records,andcommunicatesrelevant,reliable,

andcomparableformationaboutanorganizationsbusinessactivities.

2)Managerialaccountingistheareaofaccountingthatprovidesinternalreportstoassistthedecisionmakingneedsof

internalusers.

3)Theprimaryobjectiveoffinancialaccountingistoprovidegeneralpurposefinancialstatementstohelpexternalusers

analyzeandinterpretanorganizationsactivities.

4)Internalusersincludelenders,shareholders,brokersandmanagers.

5)Inthepartnershipformofbusiness,theownersarecalledstockholders.

6)Thebusinessentityprinciplemeansthatabusinesswillcontinueoperatingforanindefiniteperiodoftime.

7)Asageneralrule,revenuesshouldnotberecognizedintheaccountingrecordsuntilitisreceivedincash.

8)Accruedexpensesattheendofoneaccountingperiodareexpectedtoresultincashpaymentsinafutureperiod.

9)Theideathatabusinesswillcontinuetooperateuntilitcansellitsassetstopayitscreditorsunderliesthe

going-concernassumption.

10)Themonetaryunitassumptionmeansthatallinternationaltransactionsmustbeexpressedindollars.

11)TheInternationalAccountingStandardsBoard(IASB)isthegovernmentgroupthatestablishesreportingrequirements

forcompaniesthatissuestocktothepublic.

12)Expensesdecreaseequityandarethecostsofassetsorservicesusedtoearnrevenues.

13)Acompanymightprovideaserviceorproductoncredit.Oncreditimpliesthatthecashpaymentwilloccurona

laterdate.

14)Eachadjustingentryaffectsonlyoneormoreincomestatementaccountandnevercash.

15)Thelegitimateclaimsofabusinessscreditorstakeprecedence