对应课程:点击查看
起止时间:2020-02-14到2025-02-14
更新状态:每5天更新一次
Module 1 会计学基础知识（一） Module1 Exercises
1、 Accounting is an information and measurement system that does all of the following except__.
A:identifies business activities
B:records business activities
C:communicates business activities
D:does not use technology to improve accuracy in reporting
E:helps people make better decisions
答案: does not use technology to improve accuracy in reporting
2、 The primary objective of financial accounting is____.
A:to serve the decision-making needs of internal users
B:to provide financial statements to help external users analyze an organization’s activities
C:to monitor and control company activities
D:to provide information on both the costs and benefits of looking after products and services
E:to know what, when, and how much to produce
答案: to provide financial statements to help external users analyze an organization’s activities
3、 The accounting assumption that requires every business to be accounted for separately from other business entities, including its owner or owners is known as the_____.
A:time-period assumption
B:business entity assumption
C:going-concern assumption
D:revenue recognition principle
E:cost principle
答案: business entity assumption
4、 The rule that requires financial statements to reflect the assumption that the business will continue operating instead of being closed or sold, unless evidence shows that it will not continue, is the______.
A:monetary unit assumption
B:business entity assumption
C:going-concern assumption
D:objectivity principle
E:cost principle
答案: going-concern assumption
5、 The accounting principle that requires accounting information to be based on actual cost and requires assets and services to be recorded initially at the cash or cash-equivalent amount given in exchange, is the____.
A:accounting equation
B:cost principle
C:going-concern assumption
D:realization principle
E:business entity assumption
答案: cost principle
6、 Assets created by selling goods and services on credit are_______.
A:accounts payable
B:accounts receivable
C:liabilities
D:expenses
E:equity
答案: accounts receivable
7、 Creditors’ claims on the assets of a company are called______.
A:net losses
B:expenses
C:revenues
D:equity
E:liabilities
答案: liabilities
8、 The difference between a company’s assets and its liabilities, or net assets is______.
A:net income
B:expense
C:equity
D:revenue
E:net loss
答案: equity
9、 If a parcel of land that was originally purchased for $85,000 is offered for sale at $150,000, is assessed for tax purposes at $95,000, is recognized by its purchasers as easily being worth $140,000, and is sold for $137,000. What is the effect of the sale on the accounting equation for the seller?
A:Assets increase $52,000; owner’s equity increases $52,000.
B:Assets increase $85,000; owner’s equity increases $85,000.
C:Assets increase $137,000; owner’s equity increases $137,000.
D:Assets increase $140,000; owner’s equity increases $140,000.
E:Assets decrease $85,000; owner’s equity decreases $85,000.
答案: Assets increase $52,000; owner’s equity increases $52,000.
10、 Net Income____.
A:decreases equity
B:represents the amount of assets owners put into a business
C:equals assets minus liabilities
D:is the excess of revenues over expenses
E:represents owners’ claims against assets
答案: is the excess of revenues over expenses
11、 Decreases in equity that represent costs of assets or services used to earn revenues are called___.
A:liabilities
B:equity
C:withdrawals
D:expenses
E:owner’s ivestment
答案: expenses
12、 The statement of owner’s equity___.
A:reports how equity changes at a point in time
B:reports how equity changes over a period of time
C:reports on cash flows for operating, financing, and investing activities over a period of time
D:reports on cash flows for operating, financing, and investing activities at a point in time
E:reports on amounts for assets, liabilities, and equity at a point in time
答案: reports how equity changes over a period of time
13、 The financial statement that shows the beginning balance of owner’s equity; the changes in equity that resulted from new investments by the owner, net income (or net loss); withdrawals; and the ending balance, is the_______.
A:statement of financial position
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