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本课程起止时间为:2021-03-20到2021-06-30
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Chapter 1 Introduction to Accounting Introduction to Accounting

1、 问题: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、 问题: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、 问题: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、 问题: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、 问题: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、 问题: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、 问题: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、 问题: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、 问题: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、 问题:General accepted accounting standards are issued by the FASB
选项：
A:正确
B:错误
答案: 【正确】

Chapter 2 Accounting Elements and Accounting Equation Chapter 2 Quiz

1、 问题: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、 问题: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、 问题: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、 问题: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、 问题:Which of the following is not an asset?
选项：
A:Salaries Payable
B:Accounts Receivable
C:Cash
D:Land
答案: 【Salaries Payable】

6、 问题:The accounting equation may be described as “assets minus owners” equity equals liabilities.
选项：
A:正确
B:错误
答案: 【正确】

7、 问题:When a business borrows money from a bank, the immediate effect is an increase in total assets and an increase in owners’ equity.
选项：
A:正确
B:错误
答案: 【错误】

8、 问题:The collection of an account receivable causes a decrease in total assets.
选项：
A:正确
B:错误
答案: 【错误】

9、 问题:The payment of a liability will cause the total owners’ equity to increase.
选项：
A:正确
B:错误
答案: 【错误】

10、 问题:A transaction that causes a decrease in an asset may also cause an increase in another asset, a decrease in a liability, or a decrease in owners’ equity.
选项：
A:正确
B:错误
答案: 【正确】

Chapter 3 double-entry bookkeeping Chapter 3 Quiz

1、 问题:The purchase of tools on account is recorded by a
选项：
A:debit to Tools and a debit to Accounts Payable.
B:debit to Tools and a credit to Accounts Payable.
C:credit to Tools and a credit to Accounts Payable.
D:debit to Accounts Payable and a credit to Tools.
答案: 【debit to Tools and a credit to Accounts Payable.】

2、 问题:The Cash T-account has a beginning balance of $1,000. During the year, $10,000 was debited and $2,000 was credited to the account. What is the ending balance of Cash?
选项：
A:.$8,000 credit balance
B:$8,000 debit balance
C:$9,000 debit balance
D:$9,000 credit balance
答案: 【$9,000 debit balance】

3、 问题:the repayment of Accounts Payable is recorded by a
选项：
A:credit to Cash and a debit to Accounts Payable.
B:debit to Cash and a credit to Accounts Payable.
C:.credit to Cash and a credit to Accounts Payable.
D:debit to Cash and a debit to Accounts Payable.
答案: 【credit to Cash and a debit to Accounts Payable.】

4、 问题: Mr. Wang owner of a small company, invested an additional $15,000 in the company. Which of the following would be a part of the correct journal entry to record this transaction?
选项：
A:A debit to the Accounts Receivable account
B:A debit to the Accounts Payable account
C:.A debit to the Cash account
D:A debit to the Wang Capital account
答案: 【.A debit to the Cash account】

5、 问题:Which of the following accounts normally contain a credit balance?
选项：
A:land
B:Accounts Receivable.
C:capital reserve
D:manufacturing overhead
答案: 【capital reserve】

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