MOOC 会计学原理（FA1，英语）(西南财经大学)1464537187 最新慕课完整章节测试答案
Chapter 1 Introduction to Accounting
文章目录
Chapter 1 Quiz
1、单选题：
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、单选题：
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、单选题：
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、单选题：
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、单选题：
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、判断题：
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、判断题：
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、判断题：
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、判断题：
Revenues should be recognized when cash is received.
选项：
A: 正确
B: 错误
答案: 【 错误】
10、判断题：
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、单选题：
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、单选题：
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、单选题：
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、单选题：
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、单选题：
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、判断题：
Owner withdrawals by the owner are expenses.
选项：
A: 正确
B: 错误
答案: 【 错误】
7、判断题：
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、判断题：
Revenues increase equity.
选项：
A: 正确
B: 错误
答案: 【 正确】
9、判断题：
Owner investments decrease equity.
选项：
A: 正确
B: 错误
答案: 【 错误】
10、判断题：
A debit entry always decreases an account.
选项：
A: 正确
B: 错误
答案: 【 错误】