大学MOOC 财务英语(桂林旅游学院)1462758167 最新慕课完整章节测试答案

Chapter 1 Quiz

1、单选题：
‎.Financial accounting information is‌
选项：
A: not applicable to  individuals.
B: not a business purpose information
C: used directly by managers and in income tax returns .
D: designed to assist investors and creditors.
答案: 【 designed to assist investors and creditors.】

2、单选题：
‍The field of accounting may not be described as:‌
选项：
A: The art of   interpreting, measuring, and describing economic activity.
B: Developing the   information required for the preparation of income tax returns.
C: Recording the  financial transactions of an economic entity.
D: Developing information in conformity with generally accepted accounting principles.
答案: 【 Developing the   information required for the preparation of income tax returns.】

3、单选题：
‏The best definition of an accounting system is‍
选项：
A: Records used in developing information about an entity for use by managers and also persons outside the organization.
B: The personnel, procedures, devices, and records used by an entity to develop accounting information 
C: The concepts, principles, and standards specifying the information which should be included in financial statements, and how that information should be presented.
D: .Journals, ledgers,  and financial statements.
答案: 【 The personnel, procedures, devices, and records used by an entity to develop accounting information 】

4、单选题：
‍Which of the following events is not a transaction that would be recorded in a company's accounting records?‌
选项：
A: The purchase of   equipment .
B: The sale of   equipment .
C: The investment of   additional cash in the business by the owner.
D: The death of a key manager.
答案: 【 The death of a key manager.】

5、判断题：
‎Financial accounting information is designed primarily to assist investors and creditors in understanding the financial position of the business entity ​
选项：
A: 正确
B: 错误
答案: 【 正确】

6、判断题：
‍Internal users of accounting information are not involved with the day-to-day operations of the enterprise.‌
选项：
A: 正确
B: 错误
答案: 【 错误】

7、判断题：
‍The annual financial statements of large corporations such as Apple or Walmart need not be audited by independent certified public accountants  ‌
选项：
A: 正确
B: 错误
答案: 【 错误】

8、判断题：
‍Creditors are individuals and other enterprises that have provided equity to the reporting enterprise. ‍
选项：
A: 正确
B: 错误
答案: 【 错误】

9、判断题：
​Management accounting refers to the preparation and use of accounting information designed to meet the needs of management inside the business organization. ‍
选项：
A: 正确
B: 错误
答案: 【 正确】

10、判断题：
‏General accepted accounting standards are issued by the FASB  ‍‏‍
选项：
A: 正确
B: 错误
答案: 【 正确】

Introduction to Accounting

1、单选题：
‏Financial accounting information is :‏
选项：
A: not applicable to  individuals
B: not a business purpose information
C: used directly by managers and in income tax returns .
D: designed to assist investors and creditors.
答案: 【 designed to assist investors and creditors.】

2、单选题：
‏The field of accounting may not be described as‌
选项：
A: The art of  interpreting, measuring, and describing economic activity.
B: .Developing the  information required for the preparation of income tax returns.
C: Recording the  financial transactions of an economic entity.
D: Developing information in conformity with generally accepted accounting principles.
答案: 【 .Developing the  information required for the preparation of income tax returns.】

3、单选题：
​The best definition of an accounting system is‎
选项：
A: Records used in developing information about an entity for use by managers and also persons outside the organization.
B: The personnel, procedures, devices, and records used by an entity to develop accounting information 
C: The concepts, principles, and standards specifying the information which should be included in financial statements, and how that information should be presented.
D: Journals, ledgers,  and financial statements.
答案: 【 The personnel, procedures, devices, and records used by an entity to develop accounting information 】

4、单选题：
‏Which of the following events is not a transaction that would be recorded in a company's accounting records? ‌
选项：
A: The purchase of   equipment .
B: The sale of   equipment .
C: The investment of   additional cash in the business by the owner.
D: The death of a key manager.
答案: 【 The death of a key manager.】

5、判断题：
‍Financial accounting information is designed primarily to assist investors and creditors in understanding the financial position of the business entity ​
选项：
A: 正确
B: 错误
答案: 【 正确】

6、判断题：
‏Internal users of accounting information are not involved with the day-to-day operations of the enterprise.‍
选项：
A: 正确
B: 错误
答案: 【 错误】

7、判断题：
‎The annual financial statements of large corporations such as Apple or Walmart need not be audited by independent certified public accountants  ‍
选项：
A: 正确
B: 错误
答案: 【 错误】

8、判断题：
‌Creditors are individuals and other enterprises that have provided equity to the reporting enterprise.  ‍
选项：
A: 正确
B: 错误
答案: 【 错误】

9、判断题：
‌Management accounting refers to the preparation and use of accounting information designed to meet the needs of management inside the business organization. ​
选项：
A: 正确
B: 错误
答案: 【 正确】

10、判断题：
‍General accepted accounting standards are issued by the FASB ‍‍‍
选项：
A: 正确
B: 错误
答案: 【 正确】

Chapter 2 Quiz

1、单选题：
‍Which of the following cannot be defined as an asset?‎
选项：
A: An economic resource owned (or controlled) by a business and expected to benefit the future operations.
B: Something owned by a business that can't be valued fairly.
C: Something with physical substance which is valued at cost in the accounting records.
D: An economic resource representing the right to receive cash in the near future.
答案: 【 Something owned by a business that can't be valued fairly.】

2、单选题：
‍Which of the following will cause a change in the owners' equity of a business? ‍
选项：
A: Investment of cash in the business by the owner
B: Purchase of equipment with cash
C: Sale of equipment for cash at cost
D: Payment of the liability with cash
答案: 【 Investment of cash in the business by the owner】

3、单选题：
‌Johnson Corporation recently borrowed $10,000 cash from the bank. Which of the following was affected by this transaction?​
选项：
A: Owner's equity
B: Cash
C: Land
D: Account receivable
答案: 【 Cash】

4、单选题：
‎If a company purchases Land  for $5,000,000 by issuing an accounts payable,‌
选项：
A:  total assets will decrease by $5,000,000.
B: the company's total owners' equity will increase.
C:  total assets will remain the same.
D: total assets will increase by $5,000,000.
答案: 【 total assets will increase by $5,000,000.】

5、单选题：
​Wh