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会计学原理英文版一单元习题
1.Accountingisaninformationandmeasurementsystem
thatidentifies,records,andcommunicatesrelevant,reliable,and
comparableinformationaboutanorganizationsbusiness
activities.
2.Bookkeepingistherecordingoftransactionsandevents
andisonlypartofaccounting.
3.Anaccountinginformationsystemcommunicatesdatato
helpbusinessesmakebetterdecisions.
4.Managerialaccountingistheareaofaccountingthat
providesinternalreportstoassistthedecisionmakingneedsof
internalusers.
5.Internaloperatingactivitiesincluderesearchand
development,distribution,andhumanresources.
6.Theprimaryobjectiveoffinancialaccountingistoprovide
generalpurposefinancialstatementstohelpexternalusers
analyzeandinterpretanorganizationsactivities.
7.Externalauditorsexaminefinancialstatementstoverify
thattheyarepreparedaccordingtogenerallyaccepted
accountingprinciples.
8.Externalusersincludelenders,shareholders,customers,
andregulators.
9.Regulatorsoftenhavelegalauthorityovercertainactivities
oforganizations.
10.Internalusersincludelenders,shareholders,brokersand
managers.
11.Opportunitiesinaccountingincludeauditing,consulting,
marketresearch,andtaxplanning.
12.Identifyingtheproperethicalpathiseasy.
13.TheSarbanes-OxleyAct(SOX)requireseachissuerof
securitiestodisclosewhetherishasadoptedacodeofethicsfor
itsseniorfinancialofficersandthecontentsofthatcode.
14.Thefraudtriangleassertsthattherearethreefactorsthat
mustexistforapersontocommitfraud;these
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