会计学原理：会计学基础知识单元测试与答案.docx

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1、一、单项选择题1、Accounting is an information and measurement system that does all of the following except.A. identifies business activitiesB.does not use technology to improve accuracy in reportingC. communicates business activitiesD.helps people make better decisions正确答案：B2、The primary objective of financ

2、ial accounting is.A. to monitor and control company activitiesto know what, when, and how much to produceB. to provide information on both the costs and benefits of looking after products and servicesto provide financial statements to help external users analyze an organizations activities正确答案：D3、 T

3、he 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.going-concern assumptionB.business entity assumptionC.cost principle statement of cash flows.正确答案：V22、The statement of cash flows identif

4、ies cash flows separated into operating, investing, and financing activities over a period of time.正确答案：v三、填空题1、 The assumption states that transactions and events are expressed in money units.正确答案：monetary unit activities involve the acquisition anddisposal of resources that an organization uses to

5、 acquire and sell its products or services.正确答案：Investing activities are the means organizationsuse to pay for resources such as land, building, and equipment. 正确答案：Financingreports changes in the owners claim on the business s assets over a period of time. 正确答案：The statement of owners equity2、 are

6、the increases in equity from a companys earnings activities.正确答案：Revenues6、The accounting equation is. 正确答案：Assets = Liabilities + Owner s Equity7、 Assets removed from the business by the business owner for personal use are called.正确答案：withdrawals8、The term refers to a liability that promises afutur

7、e outflow of resources.正确答案：payable9、activities involve using resources to research, develop, purchase, produce, distribute, and market products and services.正确答案：OperatingD.revenue recognition principle正确答案：B4、 The rule that requires financial statements to reflect the assumption that the business

8、will continue operating instead of being closed or sold, unless evidence shows that it will not continue, is the.A. monetary unit assumptionB.business entity assumptionC.objectivity principleD.going-concern assumption正确答案：D5 、 The accounting principle that requires accounting information to be based

9、 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 equationrealization principleC.cost principleD.going-concern assumption正确答案：cAssets created by selling goods and services on credit are.A. equityacc

10、ounts receivableB. accounts payableD.expenses正确答案：B7、Creditors claims on the assets of a company are calle d.A.expensesB.liabilitiesC.equityD.net losses正确答案：B8、The difference between a company5 s assets and its liabilities, or net assets is.A.net incomeB.revenueB. equityD.net loss正确答案：c9、If a parcel

11、 of land that was originally purchased for $85, 000is offered for sale at $150, 000, is assessed for tax purposesat $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

12、decrease $85, 000; owners equity decreases $85, 000.B. Assets increase $140, 000; owners equity increases $140, 000.C.Assets increase $52,000; owners equity increases $52,000.D. Assets increase $137, 000; owners equity increases $137, 000. 正确答案：c 10、Net Income.A. equals assets minus liabilitiesrepre

13、sents the amount of assets owners put into a businessB. is the excess of revenues over expensesD.represents owners claims against assets正确答案：c11、 Decreases in equity that represent costs of assets or services used to earn revenues are called.A. equityexpensesB. liabilitiesowners ivestment正确答案：B12、Th

14、e statement of owners equity.A. reports on cash flows for operating, financing, and investing activities at a point in timeB.reports how equity changes over a period of timeC.reports how equity changes at a point in timeD.reports on amounts for assets, liabilities, and equity at a point in time正确答案：

15、BThe financial statement that shows the beginning balance of owners 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 owners equitystatement of cash flowsB. income statementD.balance sh

16、eet正确答案：AA balance sheet lists.A. the types and amounts of the revenues and expenses of a businessthe assets and liabilities of a company but not the owners equityB. the types and amounts of assets, liabilities, and equity of a business as of a specific dateD.Only the information about what happened

17、 to equity during a time period 正确答案：c13、 The statement of cash flows reports all of the following e x cept.A. cash flows from operating activitiesthe net increase or decrease in assets for the period reportedC.cash flows from financing activitiesD. cash flows from investing activities 正确答案：B16 To i

18、nclude the personal assets and transactions of a businesss owner in the records and reports of the business would be in conflict with the.A. monetary unit assumptionB.going-concern assumptionC.Business entity assumptionD.revenue recognition principle正确答案：c二、判断题1 Accounting is an information and meas

19、urement system that identifies, records, and communicates relevant, reliable, and comparable information about an organization s business activities.正确答案：V2、Managerial accounting is the area of accounting that provides internal reports to assist the decision making needs of internal users.正确答案：vExte

20、rnal auditors examine financial statements to verify that they are prepared according to generally accepted accounting principles.正确答案：VInternal users include lenders, shareholders, brokers and managers.正确答案：XOpportunities in accounting include auditing, consulting, market research, and tax planning

21、.正确答案：V6、The Financial Accounting Standards Board is the private group that sets both broad and specific accounting principles.正确答案：v7 Generally accepted accounting principles are the basic assumptions, concepts, and guidelines for preparing financial statements.正确答案：V8、As a general rule, revenues s

22、hould not be recognized in the accounting records until it is received in cash.正确答案：X9、Assets are the resources of a company and are expected to yield future benefits.正确答案：V10、Liabilities are the owners claim on assets.正确答案：X11、Owners investments are increases in equity from a companys earnings acti

23、vities.正确答案：X12 Owners equity is increased when cash is received from customers in payment of previously recorded accounts receivable.正确答案：X13 An owner5 s investment in a business always creates an asset (cash), a liability (note payable), and owners equity (investment).正确答案：X14、 Every business tran

24、saction leaves the accounting equation in balance.正确答案：V15、The income statement displays revenues earned and expenses incurred over a specified period of time due to earnings activities.正确答案：V16、Ending capital reported on the statement of owner s equity is calculated by adding owner investments and

25、net losses and subtracting net incomes and withdrawals.正确答案：X17、The balance sheet shows a company s net income or loss due to earnings activities over a period of time.正确答案：X18、A balance sheet covers a period of time such as a month or year.正确答案：X19、 The balance sheet is based on the accounting equation. 正确答案：V20、The three major types of business activities are operating, financing, and investing.正确答案：V21、 The four basic financial statements include the balance sheet, income statement, statement of owners equity, and