会计与财务管理专业英语答案2023秋

第五章测试

1.The statement that shows net income for a period is known as the statement of cash flows. ( )
A:错 B:对
答案:A
2.The statement that shows net loss for a period is known as the statement of profit or loss and other comprehensive income. ( )
A:错 B:对 3.The statement of changes in owners’ equity contains assets, liabilities and capital. ( )
A:错 B:对 4.Which item is an end product of the accounting process?（ ）
A:Trial balance.
B:Ledger.
C:Financial statement.
D:Journal.
5.Which components are included in a complete set of financial statements? （ ）
A:Statement of financial position;
B:Statement of changes in owners’ equity;
C:Statement of profit or loss and other comprehensive incomes;
D:Statement of cash flows.