2022 Introduction to Financial Accounting(西南财经大学) 最新满分章节测试答案

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本课程起止时间为:2022-02-21到2022-06-20

Chapter 1 Introduction to Accounting Chapter 1 Quiz

1、 问题:External users of accounting information include all of the following except: 
选项：
A:Regulators.
B:Shareholders.
C:Customers.
D:Marketing managers.
答案: 【Marketing managers.】

2、 问题:The group that sets preferred accounting practices in the global economy is called the: 
选项：
A:AICPA.
B:IASB.
C:SEC.
D: FASB.
答案: 【IASB.】

3、 问题:The accounting principle that requires accounting numbers to be based on actual costs is the:
选项：
A:Measurement (Cost) principle.
B:Going-concern assumption.
C:Realization principle.
D:Business entity assumption.
答案: 【Measurement (Cost) principle.】

4、 问题:The assumption that states any business needs to be accounted for separately from other business entities, including its owner or owners is:
选项：
A:Time-period assumption.
B:Business entity assumption.
C:Monetary unit assumption.
D:Going-concern assumption.
答案: 【Business entity assumption.】

5、 问题:If a company is considering the purchase of an equipment that was acquired by the seller for $15,000, is offered for sale at $50,000, is considered by the purchaser as easily being worth $25,000, and is purchased for $23,000, the land should be recorded in the purchaser’s books at: 
选项：
A:$15,000.
B:$23,000.
C:$50,000.
D:$25,000.
答案: 【$23,000.】

6、 问题:Accounting aims to produce relevant, reliable, and comparable information about an organization’s business activities. 
选项：
A:正确
B:错误
答案: 【正确】

7、 问题:External users of accounting information usually have more information about the organization than internal users. 
选项：
A:正确
B:错误
答案: 【错误】

8、 问题:The business entity assumption means that a business is accounted for separately from other business entities.
选项：
A:正确
B:错误
答案: 【正确】

9、 问题:Revenues should be recognized when cash is received.
选项：
A:正确
B:错误
答案: 【错误】

10、 问题:The expense recognition principle means that a company recognize the expense in the period in which the related revenues are generated. 
选项：
A:正确
B:错误
答案: 【正确】

Chapter 2 Bookkeeping Chapter 2 Quiz

1、 问题:The accounting process begins with: 
选项：
A:Analyzing business transactions and source documents.
B:Analyzing accounts.
C:Preparing financial statements and other reports.
D:Preparing the trial balance.
答案: 【Analyzing business transactions and source documents.】

2、 问题:Which of the following is used to record the owner’s investments in a business? 
选项：
A:Withdrawals account.
B:Revenue account.
C:Capital account.
D:Liability account.
答案: 【Capital account.】

3、 问题:Which of the following is NOT an asset account: 
选项：
A:Cash
B:Services Revenue
C:Buildings
D:Equipment
答案: 【Services Revenue】

4、 问题:Which of the following is NOT a liability account: 
选项：
A:Accounts Payables
B:Rent Payables
C:Unearned Revenues
D:Utility Expenses
答案: 【Utility Expenses】

5、 问题:Which of the following is correct about a credit? 
选项：
A:Always decreases an account.
B:Is the left-hand side of a T-account.
C:Always increases an account.
D:Is the right-hand side of a T-account.
答案: 【Is the right-hand side of a T-account.】

6、 问题:Owner withdrawals by the owner are expenses.
选项：
A:正确
B:错误
答案: 【错误】

7、 问题:The purchase of land and machines will generally be recorded in the same ledger account.
选项：
A:正确
B:错误
答案: 【错误】

8、 问题:Revenues increase equity.
选项：
A:正确
B:错误
答案: 【正确】

9、 问题:Owner investments decrease equity. 
选项：
A:正确
B:错误
答案: 【错误】

10、 问题:A debit entry always decreases an account. 
选项：
A:正确
B:错误
答案: 【错误】

Chapter 3 Accrual Basis Accounting Chapter 3 Quiz

1、 问题:The accounting principle that requires revenue to be recorded when earned is the: 
选项：
A: Matching principle.
B:Revenue recognition principle.
C:Full disclosure principle.
D:Measurement principle.
答案: 【Revenue recognition principle.】

2、 问题:Adjusting entries: 
选项：
A:Affect only income statement accounts.
B:Affect only statement of financial position accounts.
C:Affect both income statement and statement of financial position accounts.
D:Affect only cash flow statement accounts.
答案: 【Affect both income statement and statement of financial position accounts.】

3、 问题:The system of preparing financial statements based on recognizing revenues when the cash is received and recognizing expenses when the cash is paid is called: 
选项：
A:Accrual basis accounting.
B:Operating cycle accounting.
C:Cash basis accounting.
D:Current basis accounting.
答案: 【Cash basis accounting.】

4、 问题:Adjusting entries could be prepared for each of the following except: 
选项：
A:Prepaid expenses.
B:Depreciation.
C:Owner withdrawals.
D: Unearned revenues.
答案: 【Owner withdrawals.】

5、 问题:Unearned revenue is reported as: 
选项：
A:A revenue on the statement of financial position.
B:A liability on the statement of financial position.
C:An asset on the statement of financial position.
D:An operating activity on the statement of cash flows.
答案: 【A liability on the statement of financial position.】

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