金融英语_智慧树知到答案2021年

第十章 Accounting：Introduction of accounting priciples and statement.10.1Accounting and Accounting Principles:accounting and accounting principles
10.2Accounting Equation and Double Entry System:accounting equation and double entry system
10.3Balance Sheet:balance sheet
10.4Income Statement:income statement
10.5Statement of Cash Flows:statement of cash flows

[单选题]Assets accounts normally have debit balances. These accounts increase on the ___ side and decrease on the ___ side.( )

选项:[debit credit
, credit debit
]
[单选题]The ___ principle means that we can express transactions and events in monetary units.（ ）

选项:[accounting period
, going-concern
, monetary unit
, accounting entity
]
[单选题]Company ABC paid $18000 at the beginning of year 2006 in cash for office rental from Jan. 2006 to June 2007, how much of the rental should be booked as cost for year 2006?( )

选项:[$9000
, $12000
, $18000
, $24000
]
[单选题]Which of the following is not an asset?( )

选项:[Accounts receivable
, Cash balances
, Accruals and other provisions
, Prepayments
]
[单选题]When a company received $1.000 cash from its client, the company’s cash is increased; to record this increase, debit Cash. ( )

选项:[错, 对]
[单选题]Accounting is a set of concepts and techniques that are used to measure and report financial information about a legal entity. ( )

选项:[对, 错]
[单选题]Net sales equal sales minus sales returns and sales discount. ( )

选项:[对, 错]
[单选题]Balance sheet is a status report. ( )

选项:[错, 对]
[单选题]Listed below are some characteristics of financial information.
(1) True (2) Prudence (3) Completeness (4) Correct
Which of these characteristics contribute to reliability? ( )

选项:[(1), (2) and (3) only
, (2), (3) and (4) only
, (1), (2) and (4) only
, (1), (3) and (4) only
]
[单选题]Financial statement does not include ( ).

选项:[cash flow statement
, balance sheet
, income statement
, working sheet
]
[单选题]The ___ principle means that we can express transactions and events in monetary units.（ ）

选项:[monetary unit
, accounting period
, accounting entity
, going-concern
]
[单选题]Assets accounts normally have debit balances. These accounts increase on the ___ side and decrease on the ___ side.( )

选项:[credit debit
, debit credit
]
[单选题]Financial statement does not include ( ).

选项:[income statement
, balance sheet
, cash flow statement
, working sheet
]
[单选题]Listed below are some characteristics of financial information.
(1) True (2) Prudence (3) Completeness (4) Correct
Which of these characteristics contribute to reliability? ( )

选项:[(2), (3) and (4) only
, (1), (3) and (4) only
, (1), (2) and (3) only
, (1), (2) and (4) only
]
[单选题]Which of the following is not an asset?( )

选项:[Prepayments
, Cash balances
, Accruals and other provisions
, Accounts receivable
]
[单选题]Company ABC paid $18000 at the beginning of year 2006 in cash for office rental from Jan. 2006 to June 2007, how much of the rental should be booked as cost for year 2006?( )

选项:[$24000
, $12000
, $18000
, $9000
]
[单选题]Accounting is a set of concepts and techniques that are used to measure and report financial information about a legal entity. ( )

选项:[错, 对]
[单选题]When a company received $1.000 cash from its client, the company’s cash is increased; to record this increase, debit Cash. ( )

选项:[对, 错]
[单选题]Balance sheet is a status report. ( )

选项:[对, 错]
[单选题]Net sales equal sales minus sales returns and sales discount. ( )

选项:[对, 错]