对应课程:点击查看
起止时间:2020-02-24到2020-05-30
更新状态:已完结
第一章 General Introduction 第一周 单元测试
1、 1. The assumption that enables us to prepare periodic statements between the time that a business commences operations and the time it goes out of business is:
A:a.time period
B:b.business entity
C:c historical cost
D:d.transaction
答案: a.time period
2、 2. The business being separate and distinct from the owners is an integral part of the:
A:a.time period assumption
B:b.going concern assumption
C:c.business entity assumption
D:d.realization assumption
答案: c.business entity assumption
3、 To the extent that money does not remain stable, it loses its usefulness as the standard for measuring financial transactions.
A:正确
B:错误
答案: 正确
分析：Analysis：If we use money as a measurement standard，it would not be fluctuated dramatically.
4、 5、Accountants normally recognize revenue when cash is received.
A:正确
B:错误
答案: 错误
分析：Analysis：We usually use accrual basis.
5、 GAAP is the genarally accepted accounting principles in UK.
A:正确
B:错误
答案: 错误
分析：GAAP 是美国的会计准则
第二章 Balance Sheet 第二周 单元测验
1、 The balance sheet reports:
A:a.the assets, liabilities, gains, and losses for a period of time
B:b.the changes in assets, liabilities, and equity for a period of time
C:c.the assets, expenses, and liabilities as of a certain date
D:dthe financial condition of an accounting entity as of a particular date
答案: dthe financial condition of an accounting entity as of a particular date
2、 Tangible assets on the balance sheet should include:
A:a.equipment
B:b.taxes payable
C:c.trademarks
D:d.bonds payable
答案: a.equipment
3、 The most important asset a merchandise firm has is inventory.
A:正确
B:错误
答案: 正确
分析：Analysis：merchandise firm usually buy and sell lots of inventories.
4、 Current assets are listed on the balance sheet in order of liquidity.
A:正确
B:错误
答案: 正确
分析：Analysis：They are listed from the most liquidity asset: cash.
5、 Preferred stock usually has voting rights.
A:正确
B:错误
答案: 错误
分析：Analysis：common stock have the rights.
第三章 The Income Statement 第三章 单元测试
1、 1. Gross profit is the difference between:
A:a.net income and operating income
B:b.revenues and expenses
C:c.sales and cost of goods sold
D:d.income from continuing operations and discontinued operations
答案: c.sales and cost of goods sold
2、 2. Which of the following will not affect retained earnings?
A:a.declaration of a stock dividend
B:b.payment of a cash dividend previously disclosed
C:c.adjustment for an error of a prior period
D:d.net income
答案: b.payment of a cash dividend previously disclosed
3、 Sale of asset should be classified in loss or gain in the income statement.
A:正确
B:错误
答案: 正确
分析：Analysis：sale of an asset was not a usual business of a firm.
4、 In practice, the income statement is frequently considered to be the least important financial statement.
A:正确
B:错误
答案: 错误
分析：It is one of the three most important statements.
5、 An income statement is a summary of revenues and expenses and gains and losses, ending with net income for a particular period of time.
A:正确
B:错误
答案: 正确
分析：That is the definition of income statement.
Statement of Cash Flows 第四周 单元测验
1、 Which of the following is not a purpose of the statement of cash flows?
A:To show cash flow from operations.
B:To show cash flow from financing activities.
C:To show cash flow from investing activities.
D:To show operating expenses for a period of time.
答案: To show operating expenses for a period of time.
2、 Which of the following is not a typical cash flow under investing activities?
A:cash inflow from receipt of loans
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