会计学原理 快速测试(英文版).doc

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1、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PARTITRUEORFALSE1)Accountingisaninformationandmeasurementsystemthatidentifies,records,andcommunicatesrelevant,reliable,andcomparableformationaboutanorganization'sbusinessactivities.2)Managerialaccountingistheareaofaccountingthatpr

2、ovidesinternalreportstoassistthedecisionmakingneedsofinternalusers. 3)Theprimaryobjectiveoffinancialaccountingistoprovidegeneralpurposefinancialstatementstohelpexternalusersanalyzeandinterpretanorganization'sactivities. 4)Internalusersincludelenders,shareholders,brokersandma

3、nagers. 5)Inthepartnershipformofbusiness,theownersarecalledstockholders. 6)Thebusinessentityprinciplemeansthatabusinesswillcontinueoperatingforanindefiniteperiodoftime. 7)Asageneralrule,revenuesshouldnotberecognizedintheaccountingrecordsuntilitisreceivedincash. 8)Accruedexpe

4、nsesattheendofoneaccountingperiodareexpectedtoresultincashpaymentsinafutureperiod. 9)Theideathatabusinesswillcontinuetooperateuntilitcansellitsassetstopayitscreditorsunderliesthegoing-concernassumption. 10)Themonetaryunitassumptionmeansthatallinternationaltransactionsmustbee

5、xpressedindollars. 11)TheInternationalAccountingStandardsBoard(IASB)isthegovernmentgroupthatestablishesreportingrequirementsforcompaniesthatissuestocktothepublic. 12)Expensesdecreaseequityandarethecostsofassetsorservicesusedtoearnrevenues. 13)Acompanymightprovideaserviceorpr

6、oductoncredit."Oncredit"impliesthatthecashpaymentwilloccuronalaterdate. 14)Eachadjustingentryaffectsonlyoneormoreincomestatementaccountandnevercash. 15)Thelegitimateclaimsofabusiness'screditorstakeprecedenceovertheclaimsofthebusinessowner. 16)Underthecashbasisofaccounting,no

7、adjustmentsaremadeforprepaid,unearned,andaccrueditems. 17)Fromanaccountingperspective,aneventisahappeningthataffectsanentity'saccountingequation,butcannotbemeasured. 18)Theincomestatementisafinancialstatementthatshowsrevenuesearnedandexpensesincurredduringaspecifiedperiodoft

8、ime. 19)ChuckTaylorwithdrew$6,000incashfromFastForward.Thisamountshouldbein