【文章內(nèi)容簡(jiǎn)介】 A.Budgeting.B.Auditing.C.Cost accounting.D.Internal Auditing.E.All of these.sy: C3104.Accounting certifications include the:A.Certified Public Accountant.B.Certified Management Accountant.C.Certified Internal Auditor.D.Personal Financial SpecialistE.All of these.sy: C3105.A Certified Public AccountantA.Must meet education and experience requirementsB.Must pass an examinationC.Must exhibit ethical characterD.May also be a Certified Management Accountant.E.All of these.sy: C3106.Ethical behavior requires:A.That auditors39。 pay not depend on the figures in the client39。s reports.B.Auditors to invest in businesses they audit.C.Analysts to report information favorable to their panies.D.Managers to use accounting information to benefit themselves.E.All of these.AACSB: Ethicsl: C4107.Social responsibility:A.Is a concern for the impact of our actions on society.B.Is a code that helps in dealing with confidential information.C.Is required by the SEC.D.Requires that all businesses conduct social audits.E.All of these.AACSB: Ethicsy: C4108.AACSB: Ethicsy: C4109.slt: C5110.Businesses can take the following form(s):A.Sole proprietorship.B.Common stock.C.Partnership.D.A and C only.E.All of these.sl: C5111.A corporation:A.Is a business legally separate from its owners.B.Is controlled by the FASB.C.Has shareholders who have unlimited liability for the acts of the corporation.D.Is the same as a limited liability partnership.E.All of these.sl: C5112.The rules adopted by the accounting profession as guides in preparing financial statements are:A.Comprised of both general and specific principles.B.Known as generally accepted accounting principles.C.Abbreviated as GAAP.D.Intended to make information in financial statements relevant, reliable, and parable.E.All of these.sy: C5113.The mittee that attempts to create more harmony among the accounting practices of different countries by identifying preferred practices and encouraging their worldwide acceptance is the:A.AICPA.B.FASB.C.CAP.D.SEC.E.IASB.sAICPA BB: Global: C5114.The private group that currently has the authority to establish generally accepted accounting principles is the:A.APB.B.FASB.C.AAA.D.AICPA.E.SEC.slt: C5115.The accounting assumption that requires every business to be accounted for separately from other business entities, including its owner or owners is known as the:A.Objectivity principle.B.Business entity assumption.C.Goingconcern assumption.D.Revenue recognition principle.E.Cost principle.sl: C5116.The rule that requires financial statements to reflect the assumption that the business will continue operating instead of being closed or sold, unless evidence shows that it will not continue, is the:A.Goingconcern principle.B.Business entity principle.C.Objectivity principle.D.Cost Principle.E.Monetary unit principle.sl: C5117.Rules adopted by the accounting profession as guides in measuring, recording, and reporting the financial condition and activities of a business:A.Are prised of both general and specific principles.B.Are known as generally accepted accounting principles.C.Are abbreviated as GAAP.D.Arise from both longused practices and from rulings of authoritative groups.E.All of these.sy: C5119.To include the personal assets and transactions of a business39。s owner in the records and reports of the business would be in conflict with the:A.Objectivity principle.B.Realization principle.C.Business entity principle.D.Goingconcern principle.E.Revenue recognition principle.sl: C5120.The accounting principle that requires accounting information to be based on actual cost and requires assets and services to be recorded initially at the cash or cashequivalent amount given in exchange, is the:A.Accounting equation.B.Cost principle.C.Goingconcern principle.D.Realization principle.E.Business entity principle.sl: C5121.Generally accepted accounting principles:A.Are based on long used accounting practices.B.Are basic assumptions, concepts, and guidelines in preparing financial statements.C.Are detailed rules used in reporting on business transactions and events.D.Arise from the rulings of authoritative bodies.E.All of these.sl: C5122.The objectivity principle:A.Means that information is supported by independent, unbiased evidence.B.Means that information can be based on what the preparer thinks is true.C.Means that financial statements should contain information that is optimistic.D.Means that a business may not reorganize revenue until cash is received.E.All of these.sl: C5123.The rule that (1) requires revenue to be recognized at the time it is earned, (2) allows the inflow of assets associated with revenue to be in a form other than cash, and (3) measures the amount of revenue as the cash plus the cash equivalent value of any noncash assets received from customers in exchange for goods or services, is called the:A.Goingconcern principle.B.Cost principle.C.Revenue recognition principle.D.Objectivity principle.E.Business entity principlesl: C5124.The question of when revenue should be recognized on the ine statement (according to GAAP) is addressed by the:A.Revenue recognition principle.B.Goingconcern principle.C.Objectivity principle.D.Business entity principle.E.Cost principle.sl: C5125.The International Ac