会计学原理英文版一单元习题Word格式.docx

会计学原理英文版一单元习题Word格式.docx

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Anaccountinginformationsystemcommunicatesdatatohelpbusinessesmakebetterdecisions. 

4. 

Managerialaccountingistheareaofaccountingthatprovidesinternalreportstoassistthedecisionmakingneedsofinternalusers. 

5. 

Internaloperatingactivitiesincluderesearchanddevelopment,distribution,andhumanresources. 

6. 

Theprimaryobjectiveoffinancialaccountingistoprovidegeneralpurposefinancialstatementstohelpexternalusersanalyzeandinterpretanorganization'

sactivities. 

7. 

Externalauditorsexaminefinancialstatementstoverifythattheyarepreparedaccordingtogenerallyacceptedaccountingprinciples. 

8. 

Externalusersincludelenders,shareholders,customers,andregulators. 

9. 

Regulatorsoftenhavelegalauthorityovercertainactivitiesoforganizations. 

10. 

Internalusersincludelenders,shareholders,brokersandmanagers. 

11. 

Opportunitiesinaccountingincludeauditing,consulting,marketresearch,andtaxplanning. 

12. 

Identifyingtheproperethicalpathiseasy. 

13. 

TheSarbanes-OxleyAct（SOX）requireseachissuerofsecuritiestodisclosewhetherishasadoptedacodeofethicsforitsseniorfinancialofficersandthecontentsofthatcode. 

14. 

Thefraudtriangleassertsthattherearethreefactorsthatmustexistforapersontocommitfraud;

thesefactorsareopportunity,pressure,andrationalization.

15. 

TheSarbanes-OxleyAct（SOX）doesnotrequirepubliccompaniestoapplybothaccountingoversightandstringentinternalcontrols. 

16. 

Apartnershipisabusinessownedbytwoormorepeople. 

17.Ownersofacorporationarecalledshareholdersorstockholders. 

18.Inthepartnershipformofbusiness,theownersarecalledstockholders. 

19. 

Thebalancesheetshowsacompany’snetincomeorlossduetoearningsactivitiesoveraperiodoftime. 

20. 

TheFinancialAccountingStandardsBoardistheprivategroupthatsetsbothbroadandspecificaccountingprinciples. 

21. 

Thebusinessentityprinciplemeansthatabusinesswillcontinueoperatingforanindefiniteperiodoftime. 

22. 

Generallyacceptedaccountingprinciplesarethebasicassumptions,concepts,andguidelinesforpreparingfinancialstatements. 

23. 

Thebusinessentityassumptionmeansthatabusinessisaccountedforseparatelyfromotherbusinessentities,includingitsownerorowners.

24. 

Asageneralrule,revenuesshouldnotberecognizedintheaccountingrecordsuntilitisreceivedincash. 

25. 

Specificaccountingprinciplesarebasicassumptions,concepts,andguidelinesforpreparingfinancialstatementsandariseoutoflong-usedaccountingpractice. 

26. 

Generalaccountingprinciplesarisefromlong-usedaccountingpractices. 

27. 

Asoleproprietorshipisabusinessownedbyoneormorepersons. 

28. 

Unlimitedliabilityisanadvantageofasoleproprietorship. 

29. 

Understandinggenerallyacceptedaccountingprinciplesisnotnecessarytouseandinterpretfinancialstatements. 

30. 

TheInternationalAccountingStandardsboard（IASB）hastheauthoritytoimposeitsstandardsoncompaniesaroundtheworld. 

31. 

Objectivitymeansthatfinancialinformationissupportedbyindependentunbiasedevidence. 

32. 

Theideathatabusinesswillcontinuetooperateinsteadofbeingclosedorsoldunderliesthegoing-concernassumption.

33. 

Accordingtothecostprinciple,itispreferableformanagerstoreportanestimateofanasset'

svalue. 

34. 

Themonetaryunitassumptionmeansthatallinternationaltransactionsmustbeexpressedindollars. 

35. 

TheInternationalAccountingStandardsBoard（IASB）isthegovernmentgroupthatestablishesreportingrequirementsforcompaniesthatissuestocktothepublic. 

36. 

Alimitedliabilitycompanyoffersthelimitedliabilityofapartnershiporproprietorshipandthetaxtreatmentofacorporation. 

37. 

TheSecuritiesandExchangeCommission（SEC）isagovernmentagencythathaslegalauthoritytoestablishGAAP. 

38. 

Thethreecommonformsofbusinessownershipincludesoleproprietorship,partnership,andnon-profit. 

39. 

Thethreemajortypesofbusinessactivitiesareoperating,financing,andinvesting. 

40. 

Planningisdefininganorganization'

sideas,goals,andactions. 

41. 

Strategicmanagementistheprocessofdeterminingtherightmixofoperatingactivitiesforthetypeoforganization,itsplans,anditsmarkets. 

42. 

Planningactivitiesarethemeansanorganizationusestopayforresourceslikeland,buildings,andequipmenttocarryoutitsplans.

43. 

Investingactivitiesaretheacquiringanddisposingofresourcesthatanorganizationusestoacqui