大学MOOC Intermediate Financial Accounting(南京大学)1461786174 最新慕课完整章节测试答案
Session 1 Review of fundamental accounting
文章目录
- Session 1 Review of fundamental accounting
- Session 2 The demand for and supply of financial accounting information
- Session 3 Revenue recognition I
- Session 4 Cash and Receivables
- Session 5 Inventories
- Session 6 Current liabilities and contingent liabilities
- Session 7 Property, Plant, and Equipment Acquisition and Subsequent Investment
- Session 8 Depreciation, Depletion, Impairment and Disposal
- Session 9 Intangible Assets
Chapter 1
1、单选题：
Which of the following is an internal user of a company's financial information?
选项：
A: company treasurer
B: shareholder in the company
C: bank lending to the company
D: Customer
答案: 【 company treasurer 】
2、单选题：
Which of the following is not a major standard-setting body responsible for the establishment of U.S. and International Financial Reporting Standards?
选项：
A: SEC (Securities Exchange Commission)
B: PCAOB (Public Company Accounting Oversight Board)
C: FASB (Financial Accounting Standards Board)
D: IASB (International Accounting Standards Board)
答案: 【 PCAOB (Public Company Accounting Oversight Board) 】
3、判断题：
The balance sheet is a snapshot of a company’s financial position at a particular date.
选项：
A: 正确
B: 错误
答案: 【 正确】
Session 2 The demand for and supply of financial accounting information
Chapter 17 (page 1-32)
1、单选题：
The FASB and the IASB jointly issued a comprehensive principles-based revenue recognition Model entitled
选项：
A: Revenue Recognition.
B: Revenue from Contracts with Customers.
C: Principles of Revenue Recognition.
D: Principle-Based Rules of Revenue Recognition.
答案: 【 Revenue from Contracts with Customers. 】
2、判断题：
The first step of the revenue recognition model is to identify the contract with the customer.
选项：
A: 正确
B: 错误
答案: 【 正确】
3、判断题：
If a contract contains only one performance obligation, no allocation of the transaction price is ever needed to recognize revenue.
选项：
A: 正确
B: 错误
答案: 【 正确】