2019 财务会计BA3(华东交通大学) 最新满分章节测试答案

文章目录[隐藏]

Chapter 1： Accounting Environment Test 1–Chapter 1
Chapter 2 The regulatory framework of financial reporting 测试—Chapter 2
Chapter 3 Ledger Accounting & double-entry bookkeeping 测试—CH 3 Double-entry
Chapter 4 From trial balance to financial statements 测试—CH 4 from trial balance to financial state
Chapter 5 Non-current assets：acquisition and depreciation 测试—CH 5 NCA： acquisition and depreciatio
Chapter 6 Non-current assets： revaluation, impairment and disposal Test 2 –Non-current assets
Chapter 7 Sales tax, discount and books of prime entry 测试—CH 7 sales tax, discount & day books
Chapter 8 Accounting errors and suspense account 测试–CH 8 errors & suspense account
Chapter 9 Accounting reconciliation 测试–CH 9 accounting reconciliation
Chapter 10 Accounting for payroll Test 3—–Ch 7-Ch 10
Chapter 11 Accounting for the issue of shares 测试—CH 11 issue of shares
Chapter 12 Accounting for accruals and prepayments 测试–CH 12 accruals & prepaid
Chapter 13 Accounting for irrecoverable debts and allowances for receivables 测试–CH 13 Bad debts &
Chapter 14 Accounting for inventory 测试—CH 14 Accounting for inventory
Chapter 15 Manufacturing account 测试—CH 15 Manufacturing account
Chapter 16 Incomplete records Test 4–Ch 10-Ch 16
Chapter 17 The financial statements of single entities 测试—CH 17 F-S s for a single entities
Chapter 18 The statement of cash flow 测试—CH 18 statement of cash flows
Chapter 19 The interpretation of financial statements Test —Ch 18-19

本答案对应课程为:点我自动跳转查看
本课程起止时间为:2019-04-29到2019-05-08
本篇答案更新状态:已完结

Chapter 1： Accounting Environment Test 1–Chapter 1

1、问题:Which of the following are advantages of trading as a limited liability company? 1. Operating as a limited liability company makes raising finance easier because additional shares can be issued to raise additional cash.2. Operating as a limited liability company is more risky than operating as a sole trader because the shareholders of a business are liable for all the debts of the business whereas the sole trader is only liable for the debts up to the amount he has invested.
选项：
A: 1 only
B: 2 only
C: Both 1 & 2
D: Neither 1 or 2
答案: 【 1 only】

2、问题:Which of the following is not an external user?
选项：
A: managers
B:governement
C: investors
D:creditors
答案: 【 managers】

3、问题:The general public is concerned with:1.environmental impact of the entity2.whether the entity take advantage of exploitative working practice to minimize the operating costs
选项：
A:only 1
B:only 2
C: both 1 & 2
D:neither 1 nor 2
答案: 【 both 1 & 2】

4、问题:Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal use?
选项：
A: The fair presentation concept
B:The accruals concept
C:The going concern concept
D:The business entity concept
答案: 【The business entity concept】

5、问题: Which accounting concept states that omitting or misstating this information could influence users of the financial statements?
选项：
A:The consistency concept
B: The accruals concept
C:The materiality concept
D:The going concern concept
答案: 【The materiality concept】

6、问题:Sales revenue should be recognised when goods and services have been supplied; costs are incurred when goods and services have been received.Which accounting concept governs the above?
选项：
A: The business entity concept
B:The materiality concept
C:The accruals concept
D: The duality concept
答案: 【The accruals concept】

7、问题: Which of the following accounting concepts means that similar items should receive a similar accounting treatment?
选项：
A: Going concern
B:Accruals
C: Matching
D:Consistency
答案: 【Consistency】

8、问题:Listed below are some comments on accounting concepts.1. Financial statements always treat the business as a separate entity.2. Materiality means that only items having a physical existence may be recognised as assets.3. Provisions are estimates and therefore can be altered to make the financial results of a business more attractive to investors.Which, if any, of these comments is correct, according to the IASB’s Conceptual Framework for Financial Reporting?
选项：
A:1 ony
B: 2 only
C: 3 only
D: none of them
答案: 【1 ony】

9、问题:Which groups of people are most likely to be interested in the financial statements of a sole trader?
选项：
A:Shareholders of the company
B:The business’s bank manager
C:The tax authorities
D:Financial analysts
答案: 【The business’s bank manager;
The tax authorities】

10、问题:Which of the following is the investor group concerned with ?
选项：
A:the profitability
B:the social policy of the comapny
C:the dividend policy
D:interest payment
答案: 【the profitability;
the social policy of the comapny;
the dividend policy】

11、问题:Which of the following are TRUE of partnerships?
选项：
A:The partners’ individual exposure to debt is limited.
B: Financial statements for the partnership by law must be produced and made public.
C:A partnership is not a separate legal entity from the partners themselves.
D:A general partner has unilimited liability.
答案: 【A partnership is not a separate legal entity from the partners themselves.;
A general partner has unilimited liability.】

12、问题:The advantages of a sole trader is that the owner’s liability is limited because the entity is a separate legal person.
选项：
A:正确
B:错误
答案: 【错误】
分析：【The entity is not a legal person, so the owner is personally liable for all the debts of the business.】

13、问题:non-profit making entities are formed with the objective of providing services and the intent to making profit in the long run.
选项：
A:正确
B:错误
答案: 【错误】
分析：【Non-profit making entities are formed with the objective of providing services and without the intent to making profit in the long run.】

14、问题:The purpose to attach a delivery note with the goods deliverd is to make the person who receive the goods know the information of the goods delivered, such as the quantity.
选项：
A:正确
B:错误
答案: 【正确】

15、问题:The purchase order is usually send to the supplier. And it is also sent to the accounting department and the store department of the purchaser.
选项：
A:正确
B:错误
答案: 【正确】

16、问题:Credit note is issued by the purchaser for the goods returned to the supplier.
选项：
A:正确
B:错误
答案: 【错误】
分析：【Credit note is issued by the supplier for the goods returned by the customer.】

17、问题: Comparability & relavance are the fundamental qualitative features.
选项：
A:正确
B:错误
答案: 【错误】
分析：【Relevance & faithful representation are the two fundamental qualitative features.

】

18、问题:.Completeness & neutrality are two aspects of faithful presentation.
选项：
A:正确
B:错误
答案: 【正确】

19、问题:Information must be free from error means that the information must be perfectly accurate in all aspects.
选项：
A:正确
B:错误
答案: 【错误】
分析：【Free from error does not mean perfectly accurate in all respects.】

20、问题: Neutrality means free from bias, and is objective.
选项：
A:正确
B:错误
答案: 【正确】

21、问题:Capital, assets, and revenue are presented in the statement of finnacial position.
选项：
A:正确
B:错误
答案: 【错误】
分析：【Capital, assets, liabilities are presented in the SOFP.】

22、问题:.Expenses are presented in the profit and loss account.
选项：
A:正确
B:错误
答案: 【正确】
分析：【Two elements are presented in the profit or loss account.】

23、问题:Intangible assets are those have physical substance and can be seen and touched.
选项：
A:正确
B:错误
答案: 【错误】
分析：【Tangible assets are those have physical substance and can be seen and touched.】

24、问题: Capital is the money contributed to the entity by the owner and the profit not withdrawn by the owner.
选项：
A:正确
B:错误
答案: 【正确】

25、问题:Depreciation is one of the reason for profit not equal to cash.
选项：