会计学原理(东莞市教育局)1003007003 中国大学MOOC答案100分完整版

顺肩媚勾瞄魔餐松监射讳侨田

Module 1 会计学基础知识（一）

Module1 Exercises

1、单选题：
‏Accounting is an information and measurement system that does all of the following except________.‎

A: identifies business activities
B: records business activities
C: communicates business activities
D: does not use technology to improve accuracy in reporting
E: helps people make better decisions
答案:  does not use technology to improve accuracy in reporting

2、单选题：
‍The primary objective of financial accounting is__________.‍

A: to serve the decision-making needs of internal users
B: to provide financial statements to help external users analyze an organization’s activities
C: to monitor and control company activities
D: to provide information on both the costs and benefits of looking after products and services
E: to know what, when, and how much to produce
答案:  to provide financial statements to help external users analyze an organization’s activities

3、单选题：
‍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: time-period assumption
B: business entity assumption
C: going-concern assumption
D: revenue recognition principle
E: cost principle
答案:  business entity assumption

4、单选题：
‏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: monetary unit assumption
B: business entity assumption
C: going-concern assumption
D: objectivity principle
E: cost principle
答案:  going-concern assumption

5、单选题：
‌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 cash-equivalent amount given in exchange, is the__________.‎

A: accounting equation
B: cost principle
C: going-concern assumption
D: realization principle
E: business entity assumption
答案:  cost principle

6、单选题：
‍Assets created by selling goods and services on credit are_____________.‌

A: accounts payable
B: accounts receivable
C: liabilities
D: expenses
E: equity
答案:  accounts receivable

7、单选题：
‍Creditors’ claims on the assets of a company are called____________.​

A: net losses
B: expenses
C: revenues
D: equity
E: liabilities
答案:  liabilities

8、单选题：
‎The difference between a company’s assets and its liabilities, or net assets is____________.‌

A: net income
B: expense
C: equity
D: revenue
E: net loss
答案:  equity

9、单选题：
‎ If a parcel of land that was originally purchased for $85,000 is offered for sale at $150,000, is assessed for tax purposes at $95,000, is recognized by its purchasers as easily being worth $140,000, and is sold for $137,000. What is the effect of the sale on the accounting equation for the seller? ‍

A: Assets increase $52,000; owner’s equity increases $52,000.
B: Assets increase $85,000; owner’s equity increases $85,000.
C: Assets increase $137,000; owner’s equity increases $137,000.
D: Assets increase $140,000; owner’s equity increases $140,000.
E: Assets decrease $85,000; owner’s equity decreases $85,000.
答案:  Assets increase $52,000; owner’s equity increases $52,000.

10、单选题：
​Net Income__________.‏

A: decreases equity
B: represents the amount of assets owners put into a business
C: equals assets minus liabilities
D: is the excess of revenues over expenses
E: represents owners’ claims against assets
答案:  is the excess of revenues over expenses

11、单选题：
‌ Decreases in equity that represent costs of assets or services used to earn revenues are called_________.​

A: liabilities
B: equity
C: withdrawals
D: expenses
E: owner’s ivestment
答案:  expenses

12、单选题：
‎The statement of owner’s equity_______________.‌

A: reports how equity changes at a point in time
B: reports how equity changes over a period of time
C: reports on cash flows for operating, financing, and investing activities over a period of time
D: reports on cash flows for operating, financing, and investing activities at a point in time
E: reports on amounts for assets, liabilities, and equity at a point in time
答案:  reports how equity changes over a period of time

13、单选题：
‍The financial statement that shows the beginning balance of owner’s equity; the changes in equity that resulted from new investments by the owner, net income (or net loss); withdrawals; and the ending balance, is the_____________.‍

A: statement of financial position
B: statement of cash flows
C: balance sheet
D: income statement
E: statement of owner’s equity
答案:  statement of owner’s equity

14、单选题：
‍ A balance sheet lists_______________.‏

A: the types and amounts of the revenues and expenses of a business
B: Only the information about what happened to equity during a time period
C: the types and amounts of assets, liabilities, and equity of a business as of a specific date
D: the inflows and outflows of cash during the period
E: the assets and liabilities of a company but not the owner’s equity
答案:  the types and amounts of assets, liabilities, and equity of a business as of a specific date

15、单选题：
‌The statement of cash flows reports all of the following except_____________.‍

A: cash flows from operating activities
B: cash flows from investing activities
C: cash flows from financing activities
D: the net increase or decrease in assets for the period reported
E: the net increase or decrease in cash for the period reported
答案:  the net increase or decrease in assets for the period reported

16、单选题：
‎To include the personal assets and transactions of a business’s owner in the records and reports of the business would be in conflict with the___________.​

A: monetary unit assumption
B: Business entity assumption
C: going-concern assumption
D: revenue recognition principle
答案:  Business entity assumption

17、判断题：
​Accounting is an information and measurement system that identifies, records, and communicates relevant, reliable, and comparable information about an organization’s business activities. ‌

A: 正确
B: 错误
答案:  正确

18、判断题：
​Managerial accounting is the area of accounting that provides internal reports to assist the decision making needs of internal users.​

A: 正确
B: 错误
答案:  正确

19、判断题：
‎External auditors examine financial statements to verify that they are prepared according to generally accepted accounting principles. ‌

A: 正确
B: 错误
答案:  正确

20、判断题：
‍Internal users include lenders, shareholders, brokers and managers. ‌

A: 正确
B: 错误
答案:  错误

21、判断题：
‍Opportunities in accounting include auditing, consulting, market research, and tax planning. ‍

A: 正确
B: 错误
答案:  正确

22、判断题：
​The Financial Accounting Standards Board is the private group that sets both broad and specific accounting principles.‌

A: 正确
B: 错误
答案:  正确

23、判断题：
‏Generally accepted accounting principles are the basic assumptions, concepts, and guidelines for preparing financial statements.‍

A: 正确
B: 错误
答案:  正确

24、判断题：
‌As a general rule, revenues should not be recognized in the accounting records until it is received in cash. ‌

A: 正确
B: 错误
答案:  错误

25、判断题：
‌Assets are the resources of a company and are expected to yield future benefits. ​

A: 正确
B: 错误
答案:  正确

26、判断题：
‌Liabilities are the owner’s claim on assets. ‏

A: 正确
B: 错误
答案:  错误

27、判断题：
‏Owner’s investments are increases in equity from a company’s earnings activities.‌

A: 正确
B: 错误
答案:  错误

28、判断题：
‍Owner’s equity is increased when cash is received from customers in payment of previously recorded accounts receivable.​

A: 正确
B: 错误
答案:  错误

29、判断题：
​An owner’s investment in a business always creates an asset (cash), a liability (note payable), and owner’s equity (investment).‎

A: 正确
B: 错误
答案:  错误

30、判断题：
‎Every business transaction leaves the accounting equation in balance.‌

A: 正确
B: 错误
答案:  正确

31、判断题：
‍The income statement displays revenues earned and expenses incurred over a specified period of time due to earnings activities.‏

A: 正确
B: 错误
答案:  正确

32、判断题：
‏Ending capital reported on the statement of owner’s equity is calculated by adding owner investments and net losses and subtracting net incomes and withdrawals. ‍

A: 正确
B: 错误
答案:  错误

33、判断题：
‌The balance sheet shows a company’s net income or loss due to earnings activities over a period of time.‌

A: 正确
B: 错误
答案:  错误

34、判断题：
‌A balance sheet covers a period of time such as a month or year.​

A: 正确
B: 错误
答案:  错误

35、判断题：
‍The balance sheet is based on the accounting equation. ‏

A: 正确
B: 错误
答案:  正确

36、判断题：
‌The three major types of business activities are operating, financing, and investing.‍

A: 正确
B: 错误
答案:  正确

37、判断题：
‏The four basic financial statements include the balance sheet, income statement, statement of owner’s equity, and statement of cash flows. ​

A: 正确
B: 错误
答案:  正确

38、判断题：
‎The statement of cash flows identifies cash flows separated into operating, investing, and financing activities over a period of time. ‏

A: 正确
B: 错误
答案:  正确

39、填空题：
​ The ________________ assumption states that transactions and events are expressed in money units.‍
答案:  monetary unit

40、填空题：
‎  ________________ activities involve the acquisition and disposal of resources that an organization uses to acquire and sell its products or services.​
答案:  Investing

41、填空题：
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