会计英语期末总复习.doc

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1、会计英语单元题第一章Answerofthesequestionsappearsattheendoflessoncases.1.Whichofthefollowingstatementsisfalse?____A____.A.ThepartnershipformofbusinessorganizationprotectsthepersonalassetsoftheownersfromcreditorsofthebusinessB.AproprietorshiphasasingleownerC.Accountingistheinformationsystemt

2、hatmeasuresbusinessactivities,processesthatinformationintoreports,andcommunicatestheresultstodecisionmakersD.TheFASBdetermineshowaccountingispracticedintheUnitedStates2.Theprimaryobjectiveoffinancialreportingis_______C_.A.topresentinformationinanethicalmannerB.toprovideinformation

3、tothefederalgovernmentC.toprovideinformationusefulforinvestmentandlendingdecisionsD.toprovideinformationusefultomanagersinmakingdailydecisions3.Theprincipleorconceptthatholdsthatanentitywillremaininoperationfortheforeseeablefutureisthe_____A____.A.going-concernconceptB.stable-mone

4、tary-unitconceptC.reliabilityprincipleD.costprinciple4.Whichofthefollowingstatementsistrue?___B_____.A.RevenuesareassetsbecausetheyrepresenteconomicbenefitsB.AssetsareeconomicresourcesthatareexpectedtobenefitfutureperiodsC.TheaccountingequationcanbestatedasAssets+Liabilities=Owner

5、’sEquityD.Liabilitiesareeconomicobligationstoinsiders5.AftinCo.performedservicesonaccount.WhenAftincollectstheaccountreceivable,____B____.A.assetsincreaseB.assetsdonotchangeC.owner’sequitydecreasesD.liabilitiesdecrease6.Whichofthefollowingtransactionswouldnotaffectower’sequity?___

6、A_____.A.PaymentofanaccountpayableB.PaymentofsalaryexpenseC.ServiceprovidedonaccountD.Withdrawalofcashbyowner7.Anincomestatementreports___D______.A.Theassets,liabilities,andowner’sequityonapatticulardateB.thechangeintheowner’scapitalduringtheperiodC.thecashreceiptsandcashpaymentsd

7、uringtheperiodD.thedifferencebetweenrevenuesandexpensesduringtheperiod8.Ifassetsincrease$80000duringtheperiodandowner’sequitydecreases$16000duringtheperiod,liabilitiesmusthave___B______.A.increased$64000B.increased$96000C.decreased$64000D.decreased$960009.Thefollowinginformationa

8、bouttheassetsandliabilitiesatthee