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页数:7页
时间:2020-03-15
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1、ⅠCHOICEQUESTIONS:Question1-40,1.5markseach,60markstotal1.Whichofthefollowingtypesofdecisionmakersuseaccountinginformationtomakebusinessdecisions?A)InvestorsB)CreditorsC)BusinessownersD)Alloftheabove2.WhichofthefollowingaccountsisNOTanexampleofanasset?A)AccountsreceivableB)CashC)BuildingD)Notespay
2、able3.WhichofthefollowingaccountsisNOTanexampleofaliability?A)WagesPayableB)NotesPayableC)AccountsPayableD)AccountsReceivable4.WhichofthefollowingaccountsisNOTanexampleofowner'sequity?A)WithdrawalsB)CapitalC)RevenueD)Cash5.Whichofthefollowingaccountsisanasset?A)SalaryExpenseB)AccountsPayableC)Ser
3、viceRevenueD)PrepaidExpenses6.Whichofthefollowingaccountsisaliability?A)AccountsPayableB)PrepaidExpensesC)SalaryExpenseD)ServiceRevenue7.Whichofthefollowingaccountsisanowner'sequityaccount?A)AccruedLiabilityB)AccountsPayableC)PrepaidExpenseD)Capital8.Whichofthefollowingcostswouldyouconsiderwhenma
4、kingacapitalbudgetingdecision?A)SunkcostB)OpportunitycostC)InterestexpenseD)Fixedoverheadcost9.Whichofthefollowingstatementsistrueifthespotpriceofacommodityatthematuritydateofitsforwardcontractisabovetheforwardprice?A)Thesellerofthecontract“wins”andthebuyer“loses”.B)Thebuyer“wins”andtheseller“los
5、es”.C)Boththebuyerandtheseller“win”.D)Boththebuyerandtheseller“lose”.10.Whichofthefollowingstatementsregardingthebalancesheetisincorrect?A)Thebalancesheetprovidesasnapshotofthefirm’sfinancialpositionatagivenpointintime.B)Thebalancesheetliststhefirm’sassetsandliabilities.C)Thebalancesheetreportsst
6、ockholders’equityontherighthandside.D)Thebalancesheetreportsliabilitiesonthelefthandside.11.Whichofthefollowingstatementsisfalse?A)Findingthepresentvalueandcompoundingarethesame.B)Adollartodayandadollarinoneyeararenotequivalent.C)Ifyouwanttocompareorcombinecashflowsthatoccuratdifferentpointsintim
7、e,youfirstneedtoconvertthecashflowsintothesameunitsormovethemtothesamepointintime.D)Theequivalentvalueoftwocashflowsattwodifferentpointsintimeissometimesreferredtoasthetimevalueofmoney.12.Moneythathasbeenorwillbepaidre
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