2024智慧树网课答案 financial accounting 最新完整智慧树知到满分章节测试答案

第一章 单元测试

1、 问题:The equation for the Statement of Cash Flows is（ ）。
选项：
A:Net cash flow from (Operating Activities + or – Investing Activities + or–Financing Activities) + Beginning Cash balance = Ending Cash balance
B:Net cash flow from (Operating Activities – Investing Activities – Financing Activities) + Beginning Cash balance = Ending Cash balance
C:Net cash flow from (Operating Activities + Investing Activities + Financing Activities) – Beginning Cash balance = Ending Cash balance
D:Net cash flow from (Operating Activities – Investing Activities + Financing Activities) + Ending Cash balance = Beginning Cash balance
答案: 【
Net cash flow from (Operating Activities + or – Investing Activities + or–Financing Activities) + Beginning Cash balance = Ending Cash balance
】

2、 问题:Which item is an asset?（ ）。
选项：
A:Long-Term Debt
B:Accounts Payable
C:Accounts Receivable
D:Notes Payable
答案: 【
Accounts Receivable
】

3、 问题:If total liabilities decreased by $75,000 and total assets decreased by $90,000 during the same accounting time period, what happened to total owners’ equity during this period?（ ）。
选项：
A:$15,000 increase
B:$15,000 decrease
C:$90,000 increase
D:$90,000 decrease
答案: 【
$15,000 decrease
】

4、 问题:Assuming an entity will continue to operate long enough to sell its inventories and convert any receivables to cash is（ ）。
选项：
A:Stable-monetary-unit assumption.
B:Entity assumption.
C:Continuity (going-concern) assumption.
D:Historical cost principle.
答案: 【
Continuity (going-concern) assumption.
】

5、 问题:Which financial statement reports net income and dividends?（ ）。
选项：
A:Income Statement
B:Statement of Retained Earnings
C:Balance Sheet
D:Statement of Cash Flows
答案: 【
Statement of Retained Earnings
】

6、 问题:The ______ states that assets should be recorded at their actual cost.（ ）。
选项：
A:Stable-monetary-unit assumption
B:Continuity (going-concern) assumption
C:Entity assumption
D:Historical cost principle
答案: 【
Historical cost principle
】

7、 问题:Which financial statement reports revenues and expenses?（ ）。
选项：
A:Income Statement
B:Statement of Retained Earnings
C:Balance Sheet
D:Statement of Cash Flows
答案: 【
Income Statement
】

8、 问题:Mr. Ronald Smith is the owner of a small business. He has decided to save money during his initial years of operation by not hiring a professional accountant. He makes inflation adjustments to accounting information to make it comparable over time. Which accounting principle, concept, or assumption does this violate?（ ）。
选项：
A:Stable-monetary-unit assumption
B:Continuity (going-concern) assumption
C:Entity assumption
D:Historical cost principle
答案: 【
Stable-monetary-unit assumption
】

9、 问题:
（ ）。
选项：
A:$100,000.00
B:$338,000.00
C:$278,000.00
D:$213,000.00
答案: 【
$213,000.00
】

10、 问题:
（ ）。
选项：
A:$263,000.00
B:$150,000.00
C:$127,000.00
D:$120,000.00
答案: 【
$127,000.00
】

第二章 单元测试

1、 问题:The journal is:（ ）。
选项：
A:A listing of all open accounts and their balances.
B:A chronological record of transactions.
C:A listing of all accounts used to record the business transactions.
D:Not necessary to record transactions.
答案: 【
A chronological record of transactions.
】

2、 问题:Which of the following accounts is decreased with a debit?（ ）。
选项：
A:Accounts Payable
B:Equipment
C:Cash
D:Payroll Expense
答案: 【
Accounts Payable
】

3、 问题:Which of the following accounts is decreased with a credit?（ ）。
选项：
A:Rent Revenue
B:Accounts Payable
C:Accounts Receivable
D:Service Revenue
答案: 【
Accounts Receivable
】

4、 问题:The XYZ Company received $1,000 for a customer on account. The entry to record this transaction is:（ ）。
选项：
A:
B:
C:
D:
答案: 【

】

5、 问题:

The ledger is:（ ）。

选项：
A:A grouping of all T-accounts, with their balances.
B:An event that has an economic impact on the business.
C:Always expected to have a debit balance.
D:other  three choices are not true.
答案: 【
A grouping of all T-accounts, with their balances.
】

6、 问题:

A trial balance:（ ）。

选项：
A:Requires that every transaction affect at least two accounts.
B:Mandates that the dollar sum of the debits equal that of the credits for each transaction.
C:Lists all accounts with their balances.
D:other  three choices are not true.
答案: 【
Lists all accounts with their balances.
】

7、 问题:When a company sells merchandise, but the customer does not pay it immediately, it should:（ ）。
选项：
A:Credit Accounts Payable.
B:Make no entry.
C:Credit Accounts Receivable.
D:Debit Accounts Receivable.
答案: 【
Debit Accounts Receivable.
】

8、 问题:An expense:（ ）。
选项：
A:Is the decrease in stockholders’ equity as a result of providing goods or services.
B:Is the decrease in liabilities as a result of providing goods or services.
C:Has the same normal balance as liabilities.
D:Is the increase in stockholders’ equity as a result of providing goods or services.
答案: 【
Is the decrease in stockholders’ equity as a result of providing goods or services.
】

9、 问题:Each of the following is revenue except:（ ）。
选项：
A:Sales Revenue
B:Dividends
C:Legal Fees Earned
D:Service Revenue
答案: 【
Dividends
】

10、 问题:In analyzing a transaction using the accounting equation, which account is included in the Stockholders’ Equity section?（ ）。
选项：
A:Accounts Payable
B:Accounts Receivable
C:Revenue
D:Cash
答案: 【
Revenue
】

第三章 单元测试

1、 问题:Which of the following is a current liability?（ ）。
选项：
A:Equipment
B:Furniture and Fixtures
C:Accounts Payable
D:Inventory
答案: 【
Accounts Payable
】