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Chapter01-FinancialStatementsandBusinessDecisions1-1Chapter01FinancialStatementsandBusinessDecisionsTrue/FalseQuestions1.Accountingisasystemthatcollectsandprocessesfinancialinformationaboutanorganizationandreportsthatinformationtodecisionmakers.TrueFalse2.Assetsonthebalancesheetarerecordedatmarketvalueorreplacementcost.TrueFalse3.Inaccountingandreportingforabusinessentity,theaccountingandreportingforthebusinessmustbekeptseparatefromothereconomicaffairsofitsowners.TrueFalse4.Theaccountingperiodinwhichservicerevenueisrecognized(i.e.,revenueforservicesrendered)isgenerallytheperiodinwhichthecashiscollected.TrueFalse5.Totalassetsare$70,000,totalliabilities,$40,000andcontributedcapitalis$20,000;therefore,retainedearningsare$15,000.TrueFalse6.Thepaymentofacashdividendtostockholdersincreasesstockholders'equity.TrueFalse7.Theaccountingmodelforthebalancesheetis:Assets+Liabilities=Stockholders'Equity.TrueFalse注会章节练习题/备考资料下载_试题大纲视频下载广告注会章节练习题/资料下载_注会cpa历年考题解析,查看详情>Chapter01-FinancialStatementsandBusinessDecisions1-28.Adecisionmakerwhowantstounderstandacompany'sfinancialstatementsmustcarefullyreadthenotestothefinancialstatementsbecausethenotesprovideusefulsupplementalinformation.TrueFalse9.Thefinancialstatementthatshowsanentity'seconomicresourcesanditsliabilitiesisthestatementofcashflows.TrueFalse10.Companiespreparefinancialstatementsattheendofeachyearandmoreoftenasneeded.TrueFalse11.Anotepayableisaborrowinginstrumentthatgenerallydoesnotinvolvethepaymentofinterest.TrueFalse12.Theamountofcashpaidbyabusinessforofficeutilitieswouldbereportedonthestatementofcashflowsasanoperatingactivity.TrueFalse13.TheincomestatementequationisExpenses-Revenues=NetIncome.TrueFalse14.Generallyacceptedaccountingprinciplesalmostneverchangeoncecreated.TrueFalse初级会计考试题库~恒企会计广告初级会计考试题库查看详情>Chapter01-FinancialStatementsandBusinessDecisions1-315.TheFinancialAccountingStandardsBoard(FASB)isanagencyofthefederalgovernmentthatestablishesgenerallyacceptedaccountingprinciplesforbusinesses.TrueFalse16.Since2002,therehasbeensubstantialmovementtodevelopinternationalfinancialreportingstandards.TrueFalse17.Anauditguaranteesthatthefinancialstatementsarefreeofallmisstatements.TrueFalse18.Anauditorwhofailstodetectamaterialmisstatementofabusiness'sfinancialstatementsmaybesuedbyanyonewhosufferedalossfromrelyingonthefinancialstatements.TrueFalse19.Intermsofeconomicimportance,partnershipsarethedominantformoforganizationintheU.S.becauseoftheireaseofformation.TrueFalse20.Oneoftheadvantagesofacorporationwhencomparedtoapartnershipisthelimitedliabilityoftheowners.TrueFalse重庆初级会计考试试题已公布-了解更多报考信息广告初级会计考试试题了解-考试科目,备考资料,非财会专业报考指南等。了解更多考试信息!查看详情>Chapter01-FinancialStatementsandBusinessDecisions1-4MultipleChoiceQuestions21.TheprimarypurposeofthebalancesheetistoA.measurethenetincomeofabusinessuptoaparticularpointintime.B.reportthedifferencebetweencashinflowsandcashoutflowsfortheperiod.C.reportthefinancialpositionofthereportingentityataparticularpointintime.D.reportthecurrentvalueofthebusiness.22.TheBetaCorporationhad2009revenuesof$200,000,expensesof$140,000,andanincometaxrateof30percent.NetincomeaftertaxeswouldbeA.$60,000.B.$18,000.C.$42,000.D.$48,000.23.AtlanticCorporationreportedthefollowingamountsattheendofthefirstyearofoperations:contributedcapital$100,000;salesrevenue$400,000;totalassets$300,000;$20,000dividends;andtotalliabilities$160,000.RetainedearningsandtotalexpenseswouldbeA.retainedearnings$40,000andexpenses$340,000.B.retainedearnings$60,000andexpenses$320,000.C.retainedearnings$140,000andexpenses$240,000.D.retainedearnings$160,000andexpenses$220,000.24.ThefinancialstatementthatreportsthefinancialpositionofabusinessistheA.incomestatement.B.balancesheet.C.statementofcashflows.D.footnotestothefinancialstatements.「考生必看」初级会计考试题库汇总-无纸化题库下载广告初级会计师考试资料中心全新整理2021年初级会计师考试题库汇总资料。查看详情>Chapter01-FinancialStatementsandBusinessDecisions1-525.Whichofthefollowingreportsthecashinflows,cashoutflows,andchangeincashforperiod?A.Incomestatement.B.Balancesheet.C.Statementofcashflows.D.Auditor'sreport.26.Forabusiness,asupplierA.isacompanyorindividualthatownssharesofthebusiness.B.isacompanyorindividualtowhomthebusinesssellsgoodsorservices.C.providesgoodsandservicesusedbythebusiness.D.makesloanstothecompanytohelpfinanceitsactivities.27.Forabusiness,anexampleofaninternaldecisionmakerisA.aloanofficeratabank.B.asupplierwhosellsgoodstothecompanyonaccount.C.oneofthebusiness'slong-termcustomers.D.oneofthebusiness'smanagers.28.FinancialaccountingA.providesinformationprimarilyforexternaldecisionmakers.B.isrequiredforcorporationsbutprobablywouldnotbedonebyotherbusinessentities.C.providesinformationprimarilyfortheuseofmanagersofthecompany.D.hasbeenpracticedinthiscountryforapproximatelythelast15years.29.AccountinginformationdevelopedprimarilyforinternaldecisionmakersiscalledA.managementaccounting.B.riskaccounting.C.auditing.D.financialaccounting.

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