会计学原理英文版一单元习题Word格式.docx
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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
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