会计与财务管理专业英语答案2023秋

第一章测试

1.Accountants refer to an economic event as a （ ）.
A:purchase
B:transaction
C:change in ownership
D:sale

答案:B
2.The process of recording transactions has become more efficient because （ ）
A:computers are used in processing business events
B:more people have been hired to record business transactions
C:fewer events can be quantified in financial terms
D:business events are recorded only at the end of the year

答案:A
3.Communication of economic events is the part of the accounting process that involves （ ） .
A:quantifying transactions into dollars and cents
B:preparing accounting reports
C:identifying economic events
D:recording and classifying information

答案:B
4.Which of the following events cannot be quantified into dollars and cents and recorded as an accounting transaction? （ ）
A:The purchase of a new computer.
B:The sale of store equipment.
C:Payment of income taxes.
D:The appointment of a new accounting firm to perform an audit.

答案:D
5.The use of computers in recording business events （ ）
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:A