2022完整智慧树 会计与财务管理专业英语 最全最新智慧树知到章节测试答案
绪论 单元测试
1、 问题:Basic accounting addresses introduction to the concepts and principles of the accounting process, the technical and procedural aspects of preparing external financial statements.( ）
选项：
A:对
B:错
答案: 【
对
】
2、 问题:The primary function of financial accounting is to provide useful financial information to external users of the business enterprise. ( ）
选项：
A:对
B:错
答案: 【
对
】
第一章 单元测试
1、 问题:Accountants refer to an economic event as a （ ）.
选项：
A:purchase
B:sale
C:transaction
D:change in ownership
答案: 【
transaction
】
2、 问题:The process of recording transactions has become more efficient because （ ）
选项：
A:fewer events can be quantified in financial terms
B:computers are used in processing business events
C:more people have been hired to record business transactions
D:business events are recorded only at the end of the year
答案: 【
computers are used in processing business events
】
3、 问题:Communication of economic events is the part of the accounting process that involves （ ） .
选项：
A:identifying economic events
B:quantifying transactions into dollars and cents
C:preparing accounting reports
D:recording and classifying information
答案: 【
preparing accounting reports
】
4、 问题:Which of the following events cannot be quantified into dollars and cents and recorded as an accounting transaction? （ ）
选项：
A:The appointment of a new accounting firm to perform an audit.
B:The purchase of a new computer.
C:The sale of store equipment.
D:Payment of income taxes.
答案: 【
The appointment of a new accounting firm to perform an audit.
】
5、 问题:The use of computers in recording business events （ ）
选项：
A:has made the recording process more efficient
B:does not use the same principles as manual accounting systems
C:has greatly impacted the identification stage of the accounting process
D:is economical only for large businesses
答案: 【
has made the recording process more efficient
】
第二章 单元测试
1、 问题:A building is offered for sale at $500,000 but is currently assessed at $400,000. The purchaser of the building believes the building is worth $475,000, but ultimately purchases the building for $450,000. The purchaser records the building at （ ）
选项：
A:$50,000
B:$400,000
C:$450,000
D:$475,000
答案: 【
$450,000
】
2、 问题:If the assets of a company increase by $100,000 during the year and its liabilities increase by $35,000 during the same year, then the change in equity of the company during the year must have been: （ ）
选项：
A:an increase of $135,000
B:a decrease of $135,000
C:an increase of $65,000
D:a decrease of $65,000
答案: 【
an increase of $65,000
】
3、 问题:Net income will result during a time period when: （ ）
选项：
A:assets exceed liabilities
B:assets exceed revenues
C:expenses exceed revenues
D:revenues exceed expenses
答案: 【
assets exceed liabilities
】
4、 问题:Performing services on account will have the following effects on the components of the basic accounting equation: （ ）
选项：
A:increase assets and decrease equity
B:increase assets and increase equity
C:increase assets and increase liabilities
D:increase liabilities and increase equity
答案: 【
increase assets and increase equity
】
5、 问题:Which of the following events is not recorded in the accounting records? （ ）
选项：
A:Equipment is purchased on account.
B:An employee is terminated.
C:Cash investment is made into the business.
D:A company pays a cash dividend.
答案: 【
An employee is terminated.
】
第三章 单元测试
1、 问题:Which of the following statements about normal account balances is false? （ ）
选项：
A:The normal account balance for a revenue account is a debit balance.
B:The normal account balance for a liability is a credit balance.
C:The normal account balance for an asset account is a debit balance.
D:The normal account balance for an expense account is a debit balance.
答案: 【
The normal account balance for a revenue account is a debit balance.
】
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