中财文档格式.docx
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中财文档格式.docx
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4.Whetherabusinessissuccessfulandthrivesisdeterminedby
a.markets.
b.freeenterprise.
c.competition.
d.allofthese.
5.Aneffectivecapitalallocationprocess
a.promotesproductivity.
b.encouragesinnovation.
c.providesanefficientmarketforbuyingandsellingsecurities.
6.Financialstatementsintheearly2000sprovideinformationrelatedto
a.non-financialmeasurements.
b.forward-lookingdata.
c.hardassets硬通货(inventory存货andplantassets固定资产).
d.noneofthese.
7.Whichofthefollowingstatementsisnotanobjective目标offinancialreporting?
a.Provideinformationthatisusefulininvestmentandcreditdecisions.
b.Provideinformationaboutenterpriseresources,claimstothoseresources,andchangestothem.
c.Provideinformationontheliquidation清算valueofanenterprise.
d.Provideinformationthatisusefulinassessingcashflowprospects.
8.Acommonsetofaccountingstandardsandprocedures规程arecalled
a.financialaccountingstandards.
b.generallyacceptedaccountingprinciples一般公认的会计准则.
c.objectivesoffinancialreporting.
d.statementsoffinancialaccountingconcepts.
9.TheroleoftheSecuritiesandExchangeCommission证券交易委员会intheformulation构想ofaccountingprinciplescanbebestdescribedas
a.consistentlyprimary.
b.consistentlysecondary.
c.sometimesprimaryandsometimessecondary.
d.non-existent.
10.Thebody机构thathasthepowertoprescribe规定theaccountingpractices惯例andstandardstobeemployedbycompaniesthatfallunderitsjurisdiction司法权isthe
a.FASB.
b.AICPA.
c.SEC证券交易委员会.
d.APB.
11.Companiesthatarelistedonastockexchangearerequiredtosubmit提交theirfinancialstatementstothe
a.AICPA.
b.APB
c.FASB.
d.SEC.
12.TheFinancialAccountingStandardsBoard会计制度委员会(FASB)wasproposed被提议bythe
a.AmericanInstituteofCertifiedPublicAccountants.
b.AccountingPrinciplesBoard.
c.StudyGroupontheObjectivesofFinancialStatements.
d.SpecialStudyGrouponestablishment确立ofAccountingPrinciples(WheatCommittee).
13.TheFinancialAccountingStandardsBoard
a.hasissuedaseriesofpronouncementsentitledStatementsonAuditingStandards.
b.wastheforerunnerofthecurrentAccountingPrinciplesBoard.
c.isthearmoftheSecuritiesandExchangeCommissionresponsibleforsettingfinancialaccountingstandards.
d.isappointedbytheFinancialAccountingFoundation.
14.TheFinancialAccountingFoundation
a.oversees监督theoperationsoftheFASB.
b.overseestheoperationsoftheAICPA.
c.providesinformationtointerestedpartiesonfinancialreportingissues.
d.workswiththeFinancialAccountingStandardsAdvisoryCounciltoprovideinformationtointerestedpartiesonfinancialreportingissues.
15.ThemajordistinctionbetweentheFinancialAccountingStandardsBoard(FASB)anditspredecessor,theAccountingPrinciplesBoard(APB),is
a.theFASBissuesexposuredraftsofproposedstandards.
b.allmembersoftheFASBarefullyremunerated,servefulltime,andareindependentofanycompaniesorinstitutions.
c.allmembersoftheFASBpossessextensiveexperienceinfinancialreporting.
d.amajorityofthemembersoftheFASBareCPAsdrawnfrompublicpractice.
16.TheFinancialAccountingStandardsBoardemploysa"
dueprocess"
systemwhich
a.isanefficientsystemforcollectingduesfrommembers.
b.enablesinterestedpartiestoexpresstheirviewsonissuesunderconsideration.
c.identifiestheaccountingissuesthatarethemostimportant.
d.requiresthatallaccountantsmustreceiveacopyoffinancialstandards.
17.WhichofthefollowingisnotapublicationoftheFASB?
a.StatementsofFinancialAccountingConcepts
b.AccountingResearchBulletins
c.Interpretations
d.TechnicalBulletins
18.FASBTechnicalBulletins
a.aresimilartoFASBInterpretationsinthattheyestablishenforceablestandardsundertheAICPA'
sCodeofProfessionalEthics.
b.areissuedmonthlybytheFASBtodealwithcurrenttopics.
c.arenotexpectedtohaveasignificantimpactonfinancialreportingingeneralandprovideguidancewhenitdoesnotconflictwithanybroadfundamentalaccountingprinciple.
d.wererecentlydiscontinuedbytheFASBbecausetheydealtwithspecializedtopicshavinglittleimpactonfinancialreportingingeneral.
19.ThepurposeoftheEmergingIssuesTaskForceisto
a.developaconceptualframeworkasaframeofreferenceforthesolutionoffutureproblems.
b.lobbytheFASBonissuesthataffectaparticularindustry.
c.doresearchonissuesthatrelatetolong-termaccountingproblems.
d.issuestatementswhichreflectaconsensusonhowtoaccountfornewandunusualfinancialtransactionsthatneedtoberesolvedquickly.
20.TheGovernmentalAccountingStandardsBoard
a.overseestheactivitiesoftheSEC.
b.isaprivate-sectorbody,whichaddressesstateandlocalgovernmentalreportingissues.
c.isadivisionoftheSecuritiesandExchangeCommission,whichoverseesthecorporateaccountinginannualreports.
d.wasterminatedwhentheFinancialAccountingStandardsBoardwascreated.
21.TheGovernmentalAccountingStandardsBoard'
smainpurposeistodevelopstandardsfor
a.theGeneralAccountingOffice.
b.theFederalgovernment.
c.stateandlocalgovernment.
d.theInternalRevenueService.
22.Whichofthefollowingorganizationshasnotbeeninstrumental起作用inthedevelopmentoffinancialaccountingstandardsintheUnitedStates?
a.AICPA
b.FASB
c.IASB
d.SEC
23.Anorganizationthathasnotpublishedaccountingstandardsisthe
b.SecuritiesandExchangeCommission.
c.FinancialAccountingStandardsBoard.
d.Allofthesehavepublishedaccountingstandards.
24.Generallyacceptedaccountingprinciples
a.includedetailedpracticesandproceduresaswellasbroadguidelinesofgeneralapplication.
b.areinfluencedbypronouncementsoftheSECandIRS.
c.changeovertimeasthenatureofthebusinessenvironmentchanges.
25.Themostsignificantcurrentsourceofgenerallyacceptedaccountingprinciplesisthe
b.SEC.
c.APB.
d.FASB.
26.Themostauthoritativecategoryofgenerallyacceptedaccountingprinciplesincludesallofthefollowingexcept
a.AccountingResearchBulletins.
b.APBOpinions.
c.FASBStandards.
d.FASBTechnicalBulletins.
27.Whichofthefollowingisnotapartofgenerallyacceptedaccountingprinciples?
a.FASBInterpretations
b.CAPAccountingResearchBulletins
c.APBOpinions
d.Allofthesearepartofgenerallyacceptedaccountingprinciples.
28.Whichofthefollowingpublicationsdoesnotqualifyasastatementofgenerallyacceptedaccountingprinciples?
a.StatementsoffinancialstandardsissuedbytheFASB
b.AccountinginterpretationsissuedbytheFASB
d.AccountingresearchstudiesissuedbytheAICPA
29.Financialaccountingstandard-settingintheUnitedStates
a.canbedescribedasasocialprocesswhichreflectspoliticalactionsofvariousinterestedusergroupsaswellasaproductofresearchandlogic.
b.isbasedsolelyonresearchandempiricalfindings.
c.isalegalisticprocessbasedonrulespromulgatedbygovernmentalagencies.
d.isdemocraticinthesensethatamajorityofaccountantsmustagreewithastandardbeforeitbecomesenforceable.
30.ThepurposeoftheInternationalAccountingStandardsBoardisto
a.issueenforceablestandardswhichregulatethefinancialaccountingandreportingofmultinationalcorporations.
b.developauniformcurrencyinwhichthefinancialtransactionsofcompaniesthroughouttheworldwouldbemeasured.
c.promoteuniformaccountingstandardsamongcountriesoftheworld.
d.arbitrateaccountingdisputesbetweenauditorsandinternationalcompanies.
MultipleChoiceAnswers—Conceptual
Item
Ans.
1.
d
6.
c
11.
16.
b
21.
26.
2.
7.
12.
17.
22.
27.
3.
a
8.
13.
18.
23.
28.
4.
9.
14.
19.
24.
29.
5.
10.
15.
20.
25.
30.
Ex.1-32—Publicationsandorganizations.
Significantaccountingpublicationsarelistedbelow(1-9).Sourcesorsponsorsofaccountingpublicationsareidentifiednextbyalphabeticalcharacter(a-f).Matchthepublicationswiththeirsources.
Publications
1.AccountingResearchBulletins(1953-1959)
2.StatementsonAuditingStandards
3.JournalofAccountancy
4.EmergingIssuesTaskForceStatements
5.Opinions(1962-1973)
6.TechnicalBulletins
7.St
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