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1、《财务会计》复习题Circletheletterofthebestresponse.1．Whichofthefollowingstatementsisfalse?A．Accountingistheinformationsystemthatmeasuresbusinessactivities,processesthatinformationintoreports,andcommunicatestheresultstodecisionmakers.B．Financialstatementsreportfinancialinfor
2、mationaboutabusinessentitytodecisionmakers.C．Ownersofacorporationarepersonallyliableforthedebtsofthecorporation.D．Thepurposeoffinancialaccountingistoprovideinformationtopeopleoutsideoftheentity,suchasinvestorsandcreditors.2．Wilburownsandoperatesafishingtackleshop.W
3、ilburneedstoborrowmoneytoexpand;therefore,hepreparedfinancialstatementstopresenttohisbanker.Wilburobtainedappraisalsofalltheassetsofthebusinesstoensurethatthebalancesheetwouldreflectthemostcurrentvalueoftheassets.Wilburhasviolatedwhichofthefollowingprinciplesorconc
4、epts?A．ReliabilityprincipleB．CostprincipleC．Going-concernprincipleD．Stable-monetary-unitconcept3．Whichofthefollowingistrue?A．Owners'Equity－Assets＝LiabilitiesB．Assets－Owners'Equity＝LiabilitiesC．Assets＋Liabilities＝Owners'EquityD．Liabilities＝Owners'Equity＋Assets4．G.Ha
5、rrisonIncexperiencedadecreaseintotalassetsof$2,000duringthecurrentyear.Duringthesameyear,totalliabilitiesdecreased$6,000.Ifdividendsfortheyearwere$10,000andtheownersmadenoadditionalinvestment,howmuchwasnetincome?A．$14,000B．$6,000C．$18,000D．$2,0005．Whichofthefollowi
6、ngstatementsistrue?A．Theincomestatementreportsallchangesinassets,liabilities,andstockholders'equityofthebusinessduringtheperiod.B．Revenuesandexpensesarereportedonlyonthebalancesheet.C．Thestatementofcashflowsreportscashflowsfromthreetypesofbusinessactivities——cashre
7、ceipts,cashpayments,andinvesting.D．Onthestatementofretainedearnings,thenetincomefortheperiodisaddedtothebeginningbalanceofretainedearnings.6．Whichofthefollowingstatementsisnottrue?A．Investingactivitiesrelatetotheinvestmentbyownersintothebusiness.B．Payingdividendsis
8、anexampleofafinancingactivity.A．Operatingactivitiesarethemostimportanttypeofbusinessactivity.B．Managersmustmakedecisionsaboutoperating,investing,
