2019 会计专业英语(福州外语外贸学院) 最新满分章节测试答案

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本课程起止时间为:2019-09-16到2020-01-24
本篇答案更新状态:已完结

第0章 课程简介与基础 第一章 测验

小提示:本节包含奇怪的同名章节内容

1、 问题:Which of the following factor can be expressed as "资产”？
选项：
A:liability
B:asset
C:revenue
D:expense
答案: 【asset】

2、 问题:Which of the following factor can be expressed as "负债”？
选项：
A:expense
B:asset
C:liability
D:owners’ equity
答案: 【liability】

3、 问题:According to the 2018 IFRS，which of the following represent “资产负债表” 
选项：
A:the statement of asset and liability
B:consolidated financial position
C:the balance sheet
D:the statement of financial position
答案: 【the statement of financial position】

4、 问题:which of the following equation is right
选项：
A:asset=liability + owners’ equity
B:asset+liability=owners’ equity
C:revenue+expesen=profit
D:revenue-expense=asset
答案: 【asset=liability + owners’ equity】

5、 问题:According to the IFRS, which of the following category should list first?
选项：
A:current asset
B:non-current asset
C:non-current liability
D:current liability
答案: 【non-current asset】

6、 问题:Accounting assumption includes______
选项：
A:going-concern assumption
B:monetary-unit assumption
C:business entity assumption
D:time period assumption
答案: 【going-concern assumption;
monetary-unit assumption;
business entity assumption;
time period assumption】

7、 问题:which of the following item would appear in the statement of financial position?
选项：
A:current asset
B:non-current asset
C:curret liability
D:non-current liability
答案: 【current asset;
non-current asset;
curret liability;
non-current liability】

8、 问题:The right order of the statement of financial position should be: the current asset, non-current asset, current liability, non-current liability
选项：
A:正确
B:错误
答案: 【错误】

9、 问题:The accounting equation can be expressed as " asset=liability+equity".
选项：
A:正确
B:错误
答案: 【正确】

10、 问题:The accounting principle-cost principle means everything should be cheap.
选项：
A:正确
B:错误
答案: 【错误】
分析：【Accounting information is based on actual cost. Actual cost is considered objective.】

11、 问题:The equation  actually represent the structure of the statement.
选项：
A:正确
B:错误
答案: 【正确】

12、 问题:According the 2018 IFRS, the format of the statement of financial position, all of the accounting item is " left- right" structure.
选项：
A:正确
B:错误
答案: 【错误】

13、 问题:The six factors of accounting should include asset, _, owners’ equity, revenue, expense, profit.
答案: 【asset】

14、 问题:The statement of financial position includes asset, liability and _.
答案: 【owners’ equity】

15、 问题:"Revenue recognition principle" commands "revenue should be recognized when it is _____"
答案: 【earned】

16、 问题:Cash would belong to __, which is one of the six accounting factors. 
答案: 【asset】

17、 问题:According to the " matching principle" :A company must record its ______ incurred to generate the revenue reported.
答案: 【expenses】

18、 问题:Which of the following factor can be expressed as "资产”？
选项：
A:revenue
B:liability
C:expense
D:asset
答案: 【asset】

19、 问题:Which of the following factor can be expressed as "负债”？
选项：
A:asset
B:liability
C:owners’ equity
D:expense
答案: 【liability】

20、 问题:According to the 2018 IFRS，which of the following represent “资产负债表” 
选项：
A:the statement of asset and liability
B:consolidated financial position
C:the statement of financial position
D:the balance sheet
答案: 【the statement of financial position】

21、 问题:Which of the following equation is right?
选项：
A:asset+liability=owners’ equity
B:revenue-expense=asset
C:revenue+expesen=profit
D:asset=liability + owners’ equity
答案: 【asset=liability + owners’ equity】

22、 问题:According to the IFRS, which of the following category should list first?
选项：
A:non-current asset
B:current liability
C:non-current liability
D:current asset
答案: 【non-current asset】

23、 问题:Accounting assumption includes______
选项：
A:time period assumption
B:business entity assumption
C:going-concern assumption
D:monetary-unit assumption
答案: 【time period assumption;
business entity assumption;
going-concern assumption;
monetary-unit assumption】

24、 问题:which of the following item would appear in the statement of financial position?
选项：
A:curret liability
B:current asset
C:non-current liability
D:non-current asset
答案: 【curret liability;
current asset;
non-current liability;
non-current asset】

25、 问题:The accounting equation can be expressed as " asset=liability+Owners’ equity".
选项：
A:正确
B:错误
答案: 【正确】

第1章企业中的会计-1 第1章 企业中的会计（测验）

1、 问题:1.    which of the following are external users?
选项：
A: shareholders