會計(jì)英語練習(xí)題-wenkub
2023-04-18 23:24:50 本頁面
【正文】 ed. Revenue21. The GAAP assets that an item should be included in a financial statement if its omission or misstatement would tend to mislead the users of financial statements is known as ( C )a. the costbenefit criterionb. the going concern conventionc. the materiality conventiond. reliability22. Accounts receivable, notes receivable, and interest receivable are all classified as __________ on the balance sheet. ( A )a. assetsb. liabilitiesc. owners39。專業(yè)英語習(xí)題一、單項(xiàng)選擇題1. Which of the following are reported in the stockholders’ equity section of the balance sheet? ( )a. revenues and expenses b. dividends and retained earningsc. mon stock and dividends d. mon stock and retained earnings2. Current assets are presented in the balance sheet in order of ( ) a. dollar amounts b. liquidity c. solvency d. the alphabet 3. Current liabilities include all of the following except ( )a. accrued wages payable b. advance received from customerc. current portion of longterm loan d. prepaid expenses 4. Credit terms of 2/10 n/30 indicate: ( ) a. a 2% discount if 10 items are purchasedb. no payment is required until the 31st day after the invoice datec. a 10% discount if 2 items are purchased.d. a 2% discount for amounts paid within 10 days of the invoice and the remaining balance due within 30 days5. Which statement regarding the inventory turnover ratio is Not True? ( ) a. The ratio measures the average rate of speed inventories move through and out of pany.b. Inventory turnover=Average Inventory 184。 equityd. receivables23. Which book or document is a list of all accounts and their balances? (B)a. the journalb. the trial balancec. the ledgerd. the chart of accounts二、多項(xiàng)選擇題1. Three major fields of accounting activity are: ( ) a. social accounting b. private accountingc. public accountingd. governmental accounting2. The three forms of business organizations are: ( ) a. Corporationb. Enterprise.c. Single proprietorship d. Partnership3. Specialized fields of accounting include: ( ) a. cost accountingb. tax accountingc. governmental and notforprofit accountingd. HR accountinge. international accounting4. The interested users of financial information include: ( ) a. Banks and other creditorsb. Managersc. Stockholdersd. Investment advisorse. Governmental agencies5. Longterm assets can be further classified into: ( ) a. longterm investments b. fixed assetsc. intangible assets.d. capital stock6. The necessary data for preparing the balance sheet and ine statement are accumulated in major categories of ledger accounts including: ( ) a. assets accountsb. liabilities accounts c. owners’ equity accountsd. revenues accountse. expenses accounts7. Adjusting entries made to align revenue and expense with the appropriate periods consist of: ( ) a. Apportioning recorded cost to periods benefited.b. Apportioning recorded revenue to periods in which it is earnedc. Accruing unrecorded expensesd. Accruing unrecorded revenue e. Merchandise inventory adjustment8. Assume ending inventory is overstated because some inventory is accidentally counted twice. Which of the statements below regarding this situation is true? ( ) a. Net ine for this acco
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