2021 Accounting(南京审计大学) 最新满分章节测试答案

本答案对应课程为:点我自动跳转查看
本课程起止时间为:2021-03-01到2021-06-28
本篇答案更新状态:已完结

Chapter 1 Accounting in Business Online Quiz

1、 问题:Which of the following events is not an accounting transaction?
选项：
A:Purchasing an office building.
B:Selling a delivery truck.
C:Paying income taxes.
D:        Hiring a payroll clerk.
答案: 【        Hiring a payroll clerk.】

2、 问题:The accounting process involves all of the following except
选项：
A:identifying economic transactions that are relevant to the business.
B:communicating financial information to users by preparing financial reports.
C: recording nonquantifiable economic events.
D:analyzing and interpreting financial reports.
答案: 【 recording nonquantifiable economic events.】

3、 问题:Which of the following would be considered an external user of accounting data for the Raintree Company? 
选项：
A: Internal Revenue Service Agent
B: Vice-president of finance
C:Production supervisor
D:Cost accountant
答案: 【 Internal Revenue Service Agent】

4、 问题:Creditors use financial accounting information to 
选项：
A:determine whether the company is following regulatory guidelines.
B:determine whether the company is complying with tax laws
C:evaluate the risks of lending money
D:make decisions to about buying, holding, or selling stock.
答案: 【evaluate the risks of lending money】

5、 问题:Ethics are the standards of conduct by which one’s actions are judged as  
选项：
A:right or wrong.
B:honest or dishonest.
C:fair or unfair.
D:all of these.
答案: 【all of these.】

6、 问题:The cost principle requires that when assets are acquired, they be recorded at  
选项：
A:appraisal value.
B:exchange price paid.
C:selling price.
D:list price.
答案: 【exchange price paid.】

7、 问题:GAAP stands for   
选项：
A: Generally Accepted Auditing Procedures.
B: Generally Accepted Accounting Principles.
C: Generally Accepted Auditing Principles.
D: Generally Accepted Accounting Procedures.
答案: 【 Generally Accepted Accounting Principles.】

8、 问题:A basic assumption of accounting that requires activities of an entity be kept separate from the activities of its owner is referred to as the 
选项：
A:stand alone concept.
B:monetary unit assumption.
C: corporate form of ownership.
D:business entity assumption.
答案: 【business entity assumption.】

9、 问题:A problem with the monetary unit assumption is that    
选项：
A: the dollar has not been stable over time.
B:the dollar has been stable over time.
C:the dollar is a common medium of exchange.
D:it is impossible to account for international transactions.
答案: 【 the dollar has not been stable over time.】

10、 问题:A business that enjoys limited liability is a 
选项：
A:proprietorship.
B:partnership.
C:corporation.
D:sole proprietorship.
答案: 【corporation.】

11、 问题:Ample Company has total assets of $100,000 and total liabilities of $60,000.  The company’s equity is 
选项：
A: $40,000.
B:$60,000.
C:$100,000.
D: $160,000.
答案: 【 $40,000.】

12、 问题:Liabilities of a company are owed to  
选项：
A:debtors.
B:benefactors.
C: creditors.
D:underwriters.
答案: 【 creditors.】

13、 问题:Revenues would not result from  
选项：
A:sale of merchandise.
B:initial investment of cash by owner.
C:performance of services.
D:rental of property.
答案: 【initial investment of cash by owner.】

14、 问题:Sources of increases to equity are  
选项：
A:additional investments by owners.
B:purchases of merchandise.
C:distributions to owners.
D:expenses.
答案: 【additional investments by owners.】

15、 问题:A net loss will result during a time period when 
选项：
A:liabilities exceed assets.
B:drawings exceed investments.
C:expenses exceed revenues.
D:revenues exceed expenses.
答案: 【expenses exceed revenues.】

16、 问题:If Carmine Company purchases goods on account for $4,000, then  
选项：
A:assets and liabilities both decrease by $4,000.
B:equity increases by $4,000.
C: assets increase by $4,000 and liabilities decrease by $4,000.
D:assets and liabilities both increase by $4,000.
答案: 【assets and liabilities both increase by $4,000.】

17、 问题:Delta Company owes Franco Company $500 on account.  When Delta pays the debt, the transaction recorded on Franco’s books will  
选项：
A:increase an asset $500 and decreases an asset $500.
B:increase an asset $500 and decrease a liability $500.
C: decrease a liability $500 and increase equity $500.
D:decrease an asset $500 and decrease a liability $500.
答案: 【increase an asset $500 and decreases an asset $500.】

18、 问题:An income statement 
选项：
A:summarizes the changes in equity for a specific period of time.
B: reports the changes in assets, liabilities, and equity over a period of time.
C: reports the assets, liabilities, and equity at a specific date.
D:presents the revenues and expenses for a specific period of time.
答案: 【presents the revenues and expenses for a specific period of time.】

19、 问题:The balance sheet is frequently referred to as  
选项：
A:an operating statement.
B: the statement of financial position.
C:the statement of cash flows.
D: the statement of owner’s equity.
答案: 【 the statement of financial position.】

20、 问题:All of the financial statements are for a period of time except the  
选项：
A: income statement.
B: statement of owner’s equity
C: balance sheet.
D: statement of cash flows.
答案: 【 balance sheet.】

21、 问题:Accounting communicates financial information about a business enterprise to both internal and external users.
选项：
A:正确
B:错误
答案: 【正确】

22、 问题:Financial statements are the major means of communicating accounting information to interested parties.
选项：
A:正确
B:错误
答案: 【正确】

23、 问题:Private accountants are accountants who are not employees of business enterprises.
选项：
A:正确
B:错误
答案: 【错误】

24、 问题:The study of accounting is not useful for a business career unless your career objective is to become an accountant.
选项：
A:正确
B:错误