2024智慧树网课答案财务会计（北京第二外国语学院）最新完整智慧树知到满分章节测试答案

文章目录[隐藏]

第一章单元测试
第二章单元测试
第三章单元测试
第四章单元测试
第五章单元测试
第六章单元测试
第七章单元测试
第八章单元测试
第九章单元测试
第十章单元测试

第一章单元测试

1、问题:Which of the following is not a requirement in the financial statements under IAS 1?
选项：
A:Name of the entity
B:Whether accounts cover a single entity or a group
C:Chairman’s commentary on performance
D:The accounting periods
答案: 【
Chairman’s commentary on performance
】

2、问题:When a company issues shares for more than their nominal amount, the excess is called…
选项：
A:Share excess
B:Share premium
C:Share markup
D:Par value
答案: 【
Share premium
】

3、问题:What is the term used to describe the time between the acquisition of assets for processing and their realization in cash or cash equivalents?
选项：
A:Processing cycle
B:Turnover
C:Operating cycle
D:Turnaround
答案: 【
Operating cycle
】

4、问题:Under IAS 1, how often should financial statements be prepared?
选项：
A:At least annually
B:No more than annually
C:As often as the company requires
D:Monthly
答案: 【
At least annually
】

5、问题:Which of the following is not a component of a Statement of Financial Position?
选项：
A:Non-current assets
B:Inventories
C:Cost of goods sold
D:Retained Earnings
答案: 【
Cost of goods sold
】

6、问题:Which of the following is not a required disclosure under IAS 1?
选项：
A:Number of employees
B:Assets held for sale
C:Provisions
D:Intangible assets
答案: 【
Number of employees
】

7、问题:Which sections of an annual report do IFRSs apply to?
选项：
A:Management report
B:Financial statements
C:Auditors report
D:Entire annual report
答案: 【
Financial statements
】

8、问题:The statement of cash flows is
选项：
A:a legal requirement for all business entities
B:an alternative to the balance sheet
C:covered in IAS (International Accounting Standard) 7
D:an alternative to the income statement account
答案: 【
covered in IAS (International Accounting Standard) 7
】

9、问题:The cash flow direct method calculates cash generated from operations from
选项：
A:analysis of all receipts and payments relating to operating activities
B:operating profit
C:changes in working capital
D:analysis of the changes in cash and overdraft levels
答案: 【
analysis of all receipts and payments relating to operating activities
】

第二章单元测试

1、问题:Which of the following statements are correct:
i) Problems of revenue recognition would not have arisen if accounting applied the venture concept or only upon receipt in cash of all amounts earned.
ii) The sale of an item with a warranty to restore it to workable condition up to a year after sale may be recognised as income if the commitment involved can be measured.
iii) No income is recognised unless its amount is established objectively.
选项：
A:i, ii and iii
B: i, ii, iii and iv
C: i and ii
D: i only
答案: 【
i, ii, iii and iv
】

2、问题:Which of the following statements are correct in respect of a business which produces goods to be held as inventory, ready for sale.
i) Sales income should not be recognised until a buyer is found and price is agreed on
ii) Sales income should not be recognised if the buyer is in another country and receipt of the amount depends on whether the buyer receives exchange clearance from government.
iii) Sales income should be recognised only when proceeds are received.
iv) Whether the sale is recognised at point of sale, delivery or invoicing depends on what its practice has been in the past.
选项：
A:i, ii,iii and iv
B: i,ii and iv
C: i, ii and iii
D: i only
答案: 【
i,ii and iv
】

3、问题:It is usual for a retail shop to recognize revenue when:
选项：
A:The goods for sale have arrived from the supplier
B:The customer becomes legally obliged to pay for the goods
C:The goods have been delivered to the customers’ premises
D:The customer pays for the goods sold
答案: 【
The customer becomes legally obliged to pay for the goods
】

4、问题:A trader sells computer hardware with a warranty that he is responsible for any repair within a year of sale. He may recognise the sales income at the point of sale because:
选项：
A:It is unlikely that repairs will become necessary within the first year
B:There is a possibility of not undertaking the repairs blaming the customer for wrong usage
C:That is usually the practice among such traders
D:From experience the trader can quantify the cost of such repairs and account for it separately
答案: 【
From experience the trader can quantify the cost of such repairs and account for it separately
】

5、问题:Rachel manufactures surgical gloves. Upon receiving an order from a hospital for supplying them with their requirements for three years ending on 31st December 2012, she raised an invoice for £15,000 and has accounted for it by crediting Sales account and debiting Receivables account. For preparing the financial statements in respect of the year ended 31st December 2010 the adjusting entries required are:
选项：
A:Debit Sales account and credit Deferred income account with £10,000
B:Debit Receivables account and credit Deferred Income account with £10,000
C:Debit Sales account and credit Cash account with £10,000
D:Debit Sales Account and credit Receivables account with £10,000
答案: 【
Debit Sales Account and credit Receivables account with £10,000
】

6、问题:Which of the following is not an inventory?
选项：
A:Machines
B:Raw material
C:Finished products
D:Consumable tools
答案: 【
Machines
】

7、问题:The following classes of costs are usually involved in inventory decisions except
选项：
A:Cost of ordering
B:Carrying cost
C:Cost of shortages
D:Machining cost
答案: 【
Machining cost
】

8、问题:The cost of insurance and taxes are included in
选项：
A:Cost of ordering
B:Set up cost
C:Inventory carrying cost
D:Cost of shortages
答案: 【
Inventory carrying cost
】

9、问题:An inventory, which consists of partially worked goods is called
选项：
A:direct materials inventory
B:work in process inventory
C:finished goods inventory
D:indirect material inventory
答案: 【
work in process inventory
】

10、问题:An inventory which consists of stock waiting to be used In process of manufacturing is known as
选项：
A:finished goods inventory
B:indirect material inventory
C:direct materials inventory
D:work in process inventory
答案: 【
direct materials inventory
】

第三章单元测试

1、问题:Land is generally shown on the balance sheet under
选项：
A:Intangibles.
B:Investments.
C:Property, Plant, and Equipment.
D:Current Assets.
答案: 【
Property, Plant, and Equipment.
】