第1题:
A、cost method
B、market method
C、income method
D、equity method
第2题:
5 Financial statements have seen an increasing move towards the use of fair values in accounting. Advocates of ‘fair
value accounting’ believe that fair value is the most relevant measure for financial reporting whilst others believe that
historical cost provides a more useful measure.
Issues have been raised over the reliability and measurement of fair values, and over the nature of the current level
of disclosure in financial statements in this area.
Required:
(a) Discuss the problems associated with the reliability and measurement of fair values and the nature of any
additional disclosures which may be required if fair value accounting is to be used exclusively in corporate
reporting. (13 marks)
第3题:
此题为判断题(对,错)。
第4题:
______ generates confidential information for internal decision makers, such as top executives, department heads, college deans, and hospital administrators.
A.Internal auditing
B.Management accounting
C.Cost accounting
D.Financial accounting
第5题:
听力原文:M: Accounting controls refer to plans, procedures and records required for safeguarding assets and producing reliable financial accounts.
W: Yes. Accounting controls are important elements of a bank's internal control system, the soundness of which is vital for bank's survival.
Q: What are the important elements of a bank's internal control system?
(15)
A.Accounting basis.
B.Cash basis accounting.
C.Accounting control.
D.The chart of accounts of a bank.
第6题:
You are the administrator of a Windows 2000 network. You need to store secured files for your company's accounting and legal departments on a Windows 2000 Professional computer.
You want to accomplish the following goals:
1. Enable users in both departments to access their own files from the network
2. Enable users in the accounting department to view the legal accounting department's documents
3. Prevent users in the legal department from being able to view the accounting department's documents
4. Enable managers within the company to access and modify both the accounting and the legal department's files
You take the following actions:
1. Create two shared folders named Accounting and Legal
2. Create three groups named Accounting, Legal, and Management
3. Allow the Accounting group modify permission on the Accounting folder
4. Allow the Legal group modify permission on the Legal folders.
5. Allow the Management group modify permission on both the Accounting and Legal folders.
Which result or results do these actions produce? (Choose all that apply)
A.Users in both departments can access to their own files from the network.
B.Users in the accounting department can view the legal department's documents.
C.Users in the legal department cannot view the accounting department's documents.
D.Company managers can access and modify both departments' files.
第7题:
16 Which of the following statements about accounting concepts and conventions are correct?
(1) The entity concept requires that a business is treated as being separate from its owners.
(2) The use of historical cost accounting tends to understate assets and profit when prices are rising.
(3) The prudence concept means that the lowest possible values should be applied to income and assets and the
highest possible values to expenses and liabilities.
(4) The money measurement concept means that only assets capable of being reliably measured in monetary terms
can be included in the balance sheet of a business.
A 1 and 2
B 2 and 3
C 3 and 4
D 1 and 4
第8题:
A、recognizes dividends as income
B、is only appropriate as part of a consolidation
C、requires the investment be increased by the reported net income of the investee
D、requires the investment be decreased by the reported net income of the investee
第9题:
PURPOSE OF ACCOUNTING Every company has an accounting office or a finance department that looks ()its accounting details. An accounting department is the backbone(脊梁)of every business. It records all the business transactions(交易), and keeps a track(记录) of the incomes(收入) and expenses(支出)of the business. The accounting department also helps to determine the correct financial position and standing of the business. For a systematic(系统的)and ()recording of transactions, accounting is important. The purpose of accounting is recording all the transactions honestly and accurately in the “Books of Accounts(账本)”. The accounting process can be defined ()“the process that begins when the transaction takes place and ends ()the transaction is recorded in the books of accounts”. It includes a series of steps that ()to analyze(分析)and record the business transactions for a particular period.
1.A. forB. afterC. up
2.A. accurateB. simpleC. correct
3.A. toB. atC. as
4.A. whenB. whichC. what
5.A. useB. is usedC. uses
第10题:
Donald operates an accounting firm and has an annual summer party for the employees and their families. He believes the party benefits his employees. The cost of the food and beverages served at the party was $4,000. Donald also pays a band $500 to play at the party.. How much of the total cost can Donald deduct?()
A.$0
B.$2,000
C.$2,500
D.$4,000
E.$4,500