会计英语判断题.pdf

会计英语判断题--第1页

F）

(2).Double-entrybookkeepingdevelopedinEuropeintheMiddleAges.（T）

(3).Thefunctionsofaccountinghaveincreasedwiththerapiddevelopmentofmanagement

science.（T）

(4).Thereareonlytwofieldsofaccounting:financialaccountingandmanagerialaccounting.（F）

(5).Onlythemanagementneedsthefinancialinformationaboutaneconomicentity.（F）

(6).Financialaccountingpreparesinformationforthemanagement.（F）

(7).Privateaccountantsworkforprivatepeople.（F）

(8).Publicaccountantsearnsalariesfortheirprofessionalwork.（F）

(9).SecuritiesandExchangeCommissionissuesregulationsforpreparingfinancialstatementsin

theU.S..（T）

(10).AmericanAccountingAssociationisanorganizationprimarilyforaccountingeducators.

（T）

(11).Theexpensesoftheownersofproprietorshipshouldberecordedinabusinesssexpense

accounts.（F）

(12).Afterthefinancialstatementsarepreparedacompanywillcontinueitsbusiness.（T）

(13).Theusualtimeperiodforabusinessisayear,calledthefinancial/fiscalyear.（T）

(14).Asaresultofinflation,thepurchasingpowerofmoneywilldecrease,sotheaccountants

shouldrecordthevalueofassetsintheirdecreasedvalues.（F）

(15).AccordingtoMaterialityPrinciple,thepurchaseofstationerycanberecordedasanexpense.

（T）

(16).ObjectivityPrincipleandCostPrinciplearemutuallysupported.（T）

(17).ObjectivityPrincipleandMaterialityPrinciplearesomewhatcontradictory.（T）

Cha