大学《会计学原理》经典练习题.pdfVIP

大学《会计学原理》经典练习题

True/FalseQuestions

1.Accountingisaninformationtsystemthatidentifies,

records,andcommunicatesrelevant,reliable,and

comparableformationaboutanorganizationsbusiness

activities.

TRUE

2.Anaccountinginformationsystemcommunicatesdatato

helpbusinessesmakebetterdecisions.

TRUE

3.Managerialaccountingistheareaofaccountingthat

providesinternalreportstoassistthedecisionmaking

needsofinternalusers.

TRUE

4.Internaloperatingactivitiesincluderesearchand

development,distribution,andhumanresources.

TRUE

s

5.Externalusersincludelenders,shareholders,

customers,andregulators.

TRUE

6.Regulatorsoftenhavelegalauthorityovercertain

activitiesoforganizations.

TRUE

7.Internalusersincludelenders,shareholders,brokers

andmanagers.

FALSE

8.Opportunitiesinaccountingincludeauditing,

consulting,marketresearch,andtaxplanning.TRUE

9.Identifyingtheproperethicalpathiseasy.

FALSE

10.Goodethicsaregoodbusiness.

TRUE

11.TheSarbanes-OxleyAct(SOX)doesnotrequirepublic

companiestoapplybothaccounting

oversightandstringentinternalcontrols.

FALSE

12.Ownersofacorporationarecalledshareholdersor

stockholders.

TRUE

13.Inthepartnershipformofbusiness,theownersare

calledstockholders.

FALSE

14.Asoleproprietorshipisoneormoreindividuals

sellingproductsorservicesforprofit.FALSE

15.Accountinginformationiscommunic