大学MOOC 中级财务会计（张泽南）（2020春）(江南大学)1450725263 最新慕课完整章节测试答案

Thecontextandpurposeoffinancialreporting

1、单选题：
​Which groups of people are most likely to be interested in the financial statements of a sole trader?‍​1. Shareholders of the company‍​2. The business's bank manager‍​3. The tax authorities‍​4. Financial analysts‍
选项：
A: 1 and 2 only
B: 2 and 3 only
C: 2, 3 and 4 only
D: 1, 2 and 3 only
答案: 【 2 and 3 only】

2、单选题：
‍Which of the following are advantages of trading as a limited liability company?​‍1  Operating as a limited liability company makes raising finance easier because additional shares can be issued to raise additional cash.​‍2  Operating as a limited liability company is more risky than operating as a sole trader because the shareholders of a business are liable for all the debts of the business whereas the sole trader is only liable for the debts up to the amount he has invested.​‍​
选项：
A: 1 only
B: 2 only
C: Both 1 and 2
D: Neither 1 or 2
答案: 【 1 only】

3、单选题：
‏Which of the following are TRUE of partnerships?‏‏1       The partners’ individual exposure to debt is limited.‏‏2       Financial statements for the partnership by law must be produced and made public.‏‏3       A partnership is not a separate legal entity from the partners themselves.‏‏‏
选项：
A: 1 and 2 only
B: 2 only
C: 3 only
D: 1 and 3 only
答案: 【 3 only】

Theregulatoryframework

1、单选题：
‌What is the role of the IASB？​
选项：
A: Oversee the standard setting and regulatory process
B: Formulate international financial reporting standards
C: Review defective accounts     
D: Control the accountancy profession
答案: 【 Formulate international financial reporting standards】

Thequalitativecharacteristicsoffinancialinformation

1、单选题：
‏Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal use?‎
选项：
A: The substance over form concept
B: The accruals concept
C: The going concern concept
D: The business entity concept
答案: 【 The business entity concept】

2、单选题：
‌Sa