中级财务会计英选择题判断题.docx

中级财务会计英选择题判断题.docx

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中级财务会计英选择题判断题

第一章

1.Financialaccountingistheprocessofidentifying,measuring,analyzing,andcommunicatingfinancialinformationneededbymanagementtoplan,evaluate,andcontrolanorganiza-tion'soperations.

5.Financialreportsintheearly21stcenturydidnotprovideanyinformationaboutacompany’ssoftassets.

7.Whileobjectivesforfinancialreportingexistonaninformalbasis,noformalobjectiveshavebeenadopted.

3.Usersofthefinancialinformationprovidedbyacompanyusethatinformationtomakecapitalallocationdecisions.

15.FASBTechnicalBulletinsaremoreauthoritativethanFASBStandardsandInterpretations.

33.Whatisamajorobjectiveoffinancialreporting?

a.Provideinformationthatisusefultomanagementinmakingdecisions.

b.Provideinformationthatclearlyportraynonfinancialtransactions.

c.Provideinformationthatisusefultoassesstheamounts,timing,anduncertaintyofperspectivecashreceipts.

d.Provideinformationthatexcludesclaimstotheresources.

34.Whatisamajorobjectiveoffinancialreporting?

a.ProvideinformationthatisusefultotheInternalRevenueServiceindeterminingtheamountoffederalincometaxespayable.

b.Provideinformationthatisusefulinassessingtheamountsandtimingofrevenue.

c.Provideinformationthatiscomprehensibleonlybysophisticatedinvestors.

d.Provideinformationthatclearlyportraystheeconomicresourcesofanenterprise.

35.Whichofthefollowingstatementsisnotanobjectiveoffinancialreporting?

a.Provideinformationthatisusefulininvestmentandcreditdecisions.

b.Provideinformationaboutenterpriseresources,claimstothoseresources,andchangestothem.

c.Provideinformationontheliquidationvalueofanenterprise.

d.Provideinformationthatisusefulinassessingcashflowprospects.

37.Oneobjectiveoffinancialreportingistoprovide

a.informationabouttheinvestorsinthebusinessentity.

b.informationabouttheliquidationvaluesoftheresourcesheldbytheenterprise.

c.informationthatisusefulinassessingcashflowprospects.

d.informationthatwillattractnewinvestors.

41.WhatistherelationshipbetweentheSecuritiesandExchangeCommissionandaccountingstandardsettingintheUnitedStates?

a.TheSECrequiresallcompanieslistedonanexchangetosubmittheirfinancialstatementstotheSEC.

b.TheSECcoordinateswiththeAICPAinestablishingaccountingstandards.

c.TheSEChasamandatetoestablishaccountingstandardsforenterprisesunderitsjurisdiction.

d.TheSECreviewsfinancialstatementsforcompliance.

42.WhatisdueprocessinthecontextofstandardsettingattheFASB?

a.FASBoperatesinfullviewofthepublic.

b.Publichearingsareheldonproposedaccountingstandards.

c.Interestedpartiescanmaketheirviewsknown.

d.Alloftheabove.

43.WhichofthefollowingorganizationshasbeenresponsibleforsettingU.S.accountingstandards?

a.AccountingPrinciplesBoard.

b.CommitteeonAccountingProcedure.

c.FinancialAccountingStandardsBoard.

d.Alloftheabove.

44.WhydidtheAICPAcreatetheAccountingPrinciplesBoard?

a.TheSECdisbandedthepreviousstandardsettingorganization.

b.Thepreviousstandardsettingorganizationdidnotprovideastructuredsetofaccountingprinciples.

c.Nosuchorganizationexistedinthepast.

d.Noneoftheabove.

45.WhichorganizationwasresponsibleforissuingAccountingResearchBulletins?

a.AccountingPrinciplesBoard.

b.CommitteeonAccountingProcedure.

c.TheSEC.

d.AICPA.

51.WhichorganizationisresponsibleforissuingEmergingIssuesTaskForceStatements?

a.FASB

b.CAP

c.APB

d.SEC

65.WhichofthefollowingorganizationshasnotbeeninstrumentalinthedevelopmentoffinancialaccountingstandardsintheUnitedStates?

a.AICPA

b.FASB

c.IASB

d.SEC

66.Anorganizationthathasnotpublishedaccountingstandardsisthe

a.AmericanInstituteofCertifiedPublicAccountants.

b.SecuritiesandExchangeCommission.

c.FinancialAccountingStandardsBoard.

d.Allofthesehavepublishedaccountingstandards.

第二章

重点部分

2.Aconceptualframeworkisacoherentsystemofinterrelatedobjectivesandfundamentalsthatcanleadtoconsistentstandards.

5.AlthoughtheFASBintendstodevelopaconceptualframework,noStatementsofFinancialAccountingConceptshavebeenissuedtodate.

12.Revenues,gains,anddistributionstoownersallincreaseequity.

45.Accountinginformationisconsideredtoberelevantwhenit

a.canbedependedontorepresenttheeconomicconditionsandeventsthatitisintendedtorepresent.

b.iscapableofmakingadifferenceinadecision.

c.isunderstandablebyreasonablyinformedusersofaccountinginformation.

d.isverifiableandneutral.

48.AccordingtoStatementofFinancialAccountingConceptsNo.2,timelinessisaningredientoftheprimaryqualityof

RelevanceReliability

a.YesYes

b.NoYes

c.YesNo

d.NoNo

49.AccordingtoStatementofFinancialAccountingConceptsNo.2,verifiabilityisaningredientoftheprimaryqualityof

RelevanceReliability

a.YesNo

b.YesYes

c.NoNo

d.NoYes

50.AccordingtoStatementofFinancialAccountingConceptsNo.2,neutralityisaningredientoftheprimaryqualityof

RelevanceReliability

a.YesYes

b.NoYes

c.YesNo

d.NoNo

53.AccordingtoStatementofFinancialAccountingConceptsNo.2,predictivevalueisaningredientoftheprimaryqualityof

RelevanceReliability

a.YesNo

b.YesYes

c.NoNo

d.NoYes

54.UnderStatementofFinancialAccountingConceptsNo.2,representationalfaithfulnessisaningredientoftheprimaryqualityof

ReliabilityRelevance

a.YesYes

b.NoYes

c.YesNo

d.NoNo

122.Trade-offsbetweenthecharacteristicsthatmakeinformationusefulmaybenecessaryorbeneficial.Issuanceofinterimfinancialstatementsisanexampleofatrade-offbetween

a.relevanceandreliability.

b.reliabilityandperiodicity.

c.timelinessandmateriality.

d.understandabilityandtimeliness.

123.Allowingfirmstoestimateratherthanphysicallycountinventoryatinterim（quarterly）periodsisanexampleofatrade-offbetween

a.verifiabilityandreliability.

b.reliabilityandcomparability.

c.timelinessandverifiability.

d.neutralityandconsistency.

第二章非特殊重点部分

8.Relevanceandreliabilityarethetwoprimaryqualitiesthatmakeaccountinginformationusefulfordecisionmaking.

10.Timelinessandneutralityaretwoingredientsofrelevance.

11.Verifiabilityandpredictivevaluearetwoingredientsofreliability.

26.Intheconceptualframeworkforfinancialreporting,whatprovides"thewhy"--thegoalsandpurposesofaccounting?

a.Measurementandrecognitionconceptssuchasassumptions,principles,andconstraints

b.Qualitativecharacteristicsofaccountinginformation

c.Elementsoffinancialstatements

d.Objectivesoffinancialreporting

32.Whichofthefollowingisaprimarycharacteristicofusefulaccountinginformation?

a.Comparability.

b.Relevance.

c.Consistency.

d.Materiality.

33.Whichofthefollowingisaprimarycharacteristicofusefulaccountinginformation?

a.Conservatism.

b.Comparability.

c.Reliability.

d.Consistency.

38.Changingthemethodofinventoryvaluationshouldbereportedinthefinancialstatementsunderwhatqualitativecharacteristicofaccountinginformation?

a.Consistency.

b.Verifiability.

c.Timeliness.

d.Comparability.

40.Whatisthequalityofinformationthatenablesuserstobetterforecastfutureoperations?

a.Reliability.

b.Materiality.

c.Comparability.

d.Relevance.

51.Informationisneutralifit

a.providesbenefitswhichareatleastequaltothecostsofitspreparation.

b.canbecomparedwithsimilarinformationaboutanenterpriseatotherpointsintime.

c.wouldhavenoimpactonadecisionmaker.

d.isfreefrombiastowardapredeterminedresult.

52.Thecharacteristicthatisdemonstratedwhenahighdegreeofconsensuscanbesecuredamongindependentmeasurersusingthesamemeasurementmethodsis

a.relevance.

b.reliability.

c.verifiability.

d.neutrality.

58.Wheninformationabouttwodifferententerpriseshasbeenpreparedandpresentedinasimilarmanner,theinformationexhibitsthecharacteristicof

a.relevance.

b.reliability.

c.consistency.

d.noneofthese.

47.AccordingtoStatementofFinancialAccountingConceptsNo.2,whichofthefollowingrelatestobothrelevanceandreliability?

a.Materiality

b.Understandability

c.Usefulness

d.Allofthese

79.Preparationofconsolidatedfinancialstatementswhenaparent-subsidiaryrelationshipexistsisanexampleofthe

a.economicentityassumption.

b.relevancecharacteristic.

c.comparabilitycharacteristic.

d.neutralitycharacteristic.

81.Whataccountingconceptjustifiestheusageofaccrualsanddeferrals?

a.Goingconcernassumption

b.Materialityconstraint

c.Consistencycharacteristic

d.Monetaryunitassumption

86.Revenueisgenerallyrecognizedwhenrealizedorrealizableandearned.Thisstatementdescribesthe

a.consistencycharacteristic.

b.matchingprinciple.

c.revenuerecognitionprinciple.

d.relevancecharacteristic.

92.Theallowancefordoubtfulaccounts,whichappearsasadeductionfromaccountsreceivableonabalancesheetandwhichisbasedonanestimateofbaddebts,isanapplicationofthe

a.consistencycharacteristic.

b.matchingprinciple.

c.materialityconstraint.

d.revenuerecognitionprinciple.

84.Proponentsofhistoricalcostordinarilymaintainthatincomparisonwithallothervaluationalternativesforgeneralpurposefinancialreporting,statementspreparedusinghistoricalcostsaremore

a.reliable.

b.relevant.