会计学原理21版 怀尔德 习题题库 |
Chapter 1
ACCOUNTING IN BUSINESS True / False Questions 1. Accounting is an information and measurement system that identifies, records, and communicates relevant, reliable, and comparable information about an organization's business activities. Answer: True Blooms: Remember AACSB: Communication AICPA BB: Industry AICPA FN: Decision Making Difficulty: 1 Easy Learning Objective: 01-C1 Topic: Purpose of Accounting 2. Bookkeeping is the recording of transactions and events and is only part of accounting. Answer: True Blooms: Remember AACSB: Communication AICPA BB: Industry AICPA FN: Decision Making Difficulty: 1 Easy Learning Objective: 01-C1 Topic: What is Accounting? 3. An accounting information system communicates data to help businesses make better decisions. Answer: True Blooms: Remember AACSB: Communication AICPA BB: Industry AICPA FN: Decision Making Difficulty: 1 Easy Learning Objective: 01-C1 Topic: What is Accounting? 4. Managerial accounting is the area of accounting that provides internal reports to assist the decision making needs of internal users. Answer: True Blooms: Remember AACSB: Communication AICPA BB: Industry AICPA FN: Decision Making Difficulty: 1 Easy Learning Objective: 01-C2 Topic: Uses of Accounting 5. Internal operating activities include research and development, distribution, and human resources. Answer: True Blooms: Remember AACSB: Communication AICPA BB: Industry AICPA FN: Decision Making Difficulty: 1 Easy Learning Objective: 01-C2 Topic: Uses of Accounting 6. The primary objective of financial accounting is to provide general purpose financial statements to help external users analyze and interpret an organization's activities. Answer: True Blooms: Remember AACSB: Communication AICPA BB: Industry AICPA FN: Decision Making Difficulty: 1 Easy Learning Objective: 01-C2 Topic: Uses of Accounting 7. External auditors examine financial statements to verify that they are prepared according to generally accepted accounting principles. Answer: True Blooms: Remember AACSB: Communication AICPA BB: Industry AICPA FN: Decision Making Difficulty: 1 Easy Learning Objective: 01-C2 Topic: Uses of Accounting 8. External users include lenders, shareholders, customers, and regulators. Answer: True Blooms: Understand AACSB: Communication AICPA BB: Industry AICPA FN: Decision Making Difficulty: 2 Medium Learning Objective: 01-C2 Topic: Users of Accounting 9. Regulators often have legal authority over certain activities of organizations. Answer: True Blooms: Remember AACSB: Communication AICPA BB: Legal AICPA FN: Decision Making Difficulty: 1 Easy Learning Objective: 01-C2 Topic: Users of Accounting 10. Internal users include lenders, shareholders, brokers and managers. Answer: False Blooms: Understand AACSB: Communication AICPA BB: Industry AICPA FN: Decision Making Difficulty: 2 Medium Learning Objective: 01-C2 Topic: Users of Accounting 链接:https://pan.baidu.com/s/1xhcrNy7_pmalURodqtv8Zw
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