会计学原理英文版一单元习题解读

1. Accounting is an information and measurement system that identifies, records, and communicates relevant, reliable, and comparable information about an organization's business activities.

2. Bookkeeping is the recording of transactions and events and is only part of accounting.

3. An accounting information system communicates data to help businesses make better decisions.

4. Managerial accounting is the area of accounting that provides internal reports to assist the decision making needs of internal users.

5. Internal operating activities include research and development, distribution, and human resources.

6. The primary objective of financial accounting is to provide general purpose financial statements to help external users analyze and interpret an organization's activities.

7. External auditors examine financial statements to verify that they are prepared according to generally accepted accounting principles.

8. External users include lenders, shareholders, customers, and regulators.

9. Regulators often have legal authority over certain activities of organizations.

10. Internal users include lenders, shareholders, brokers and managers.

11. Opportunities in accounting include auditing, consulting, market research, and tax planning.

12. Identifying the proper ethical path is easy.

13. The Sarbanes-Oxley Act (SOX) requires each issuer of securities to disclose whether is has adopted a code of ethics for its senior financial officers and the contents of that code.

14. The fraud triangle asserts that there are three factors that must exist for a person to commit fraud; these factors are opportunity, pressure, and rationalization.

15. The Sarbanes-Oxley Act (SOX) does not require public companies to apply both accounting oversight and stringent internal controls.

16. A partnership is a business owned by two or more people.

17. Owners of a corporation are called shareholders or stockholders.

18. In the partnership form of business, the owners are called stockholders.

19. The balance sheet shows a company’s net income or loss due to earnings activities over a period of time.

20. The Financial Accounting Standards Board is the private group that sets both broad and specific accounting principles.

21. The business entity principle means that a business will continue operating for an indefinite period of time.

22. Generally accepted accounting principles are the basic assumptions, concepts, and guidelines for preparing financial statements.

23. The business entity assumption means that a business is accounted for separately from other business entities, including its owner or owners.

24. As a general rule, revenues should not be recognized in the accounting records until it is received in cash.

25. Specific accounting principles are basic assumptions, concepts, and guidelines for preparing financial statements and arise out of long-used accounting practice.

26. General accounting principles arise from long-used accounting practices.

27. A sole proprietorship is a business owned by one or more persons.

28. Unlimited liability is an advantage of a sole proprietorship.

29. Understanding generally accepted accounting principles is not necessary to use and interpret financial statements.

30. The International Accounting Standards board (IASB) has the authority to impose its standards on companies around the world.

31. Objectivity means that financial information is supported by independent unbiased evidence.

32. The idea that a business will continue to operate instead of being closed or sold underlies the going-concern assumption.

33. According to the cost principle, it is preferable for managers to report an estimate of an asset's value.

34. The monetary unit assumption means that all international transactions must be expressed in dollars.

35. The International Accounting Standards Board (IASB) is the government group that establishes reporting requirements for companies that issue stock to the public. 36. A limited liability company offers the limited liability of a partnership or proprietorship and the tax treatment of a corporation.

37. The Securities and Exchange Commission (SEC) is a government agency that has legal authority to establish GAAP.

38. The three common forms of business ownership include sole proprietorship, partnership, and non-profit.

39. The three major types of business activities are operating, financing, and investing.

40. Planning is defining an organization's ideas, goals, and actions.

41. Strategic management is the process of determining the right mix of operating activities for the type of organization, its plans, and its markets.

42. Planning activities are the means an organization uses to pay for resources like land, buildings, and equipment to carry out its plans.

43. Investing activities are the acquiring and disposing of resources that an organization uses to acquire and sell its products or services.

44. Owner financing refers to resources contributed by creditors or lenders.

45. Revenues are increases in equity from a company's earning activities.

46. A net loss occurs when revenues exceed expenses.

47. Net income occurs when revenues exceed expenses.

48. Liabilities are the owner's claim on assets.

49. Assets are the resources of a company and are expected to yield future benefits.

50. Owner’s withdrawals are expenses.

51. The accounting equation can be restated as: Assets - Equity = Liabilities.

52. The accounting equation implies that: Assets + Liabilities = Equity.

53. Owner's investments are increases in equity from a company's earnings activities.

54. Every business transaction leaves the accounting equation in balance.

55. An external transaction is an exchange of value within an organization.

56. From an accounting perspective, an event is a happening that affects the accounting equation, but cannot be measured.

57. Owner's equity is increased when cash is received from customers in payment of previously recorded accounts receivable.

58. An owner's investment in a business always creates an asset (cash), a liability (note payable), and owner's equity (investment.)

59. Return on assets is often stated in ratio form as the amount of average total assets divided by income.

60. Return on assets is also known as return on investment.

61. Return on assets is useful to decision makers for evaluating management, analyzing and forecasting profits, and in planning activities.

62.Arrow’s net income of $117 million and average assets of $1,400 million results in a return on assets of 8.36%.

63. Return on assets reflects the effectiveness of a company’s ability to generate profit through productive use of its assets.

64. Risk is the uncertainty about the return we expect to earn.

65. Generally the lower the risk, the lower the return that can be expected.

66. U. S. Government Treasury bonds provide high return and low risk to investors.

67. The four basic financial statements include the balance sheet, income statement, statement of owner's equity, and statement of cash flows.

68. An income statement reports on investing and financing activities.

69. A balance sheet covers a period of time such as a month or year.

70. The income statement displays revenues earned and expenses incurred over a specified period of time due to earnings activities.

71. The statement of cash flows shows the net effect of revenues and expenses for a reporting period.

72. The income statement shows the financial position of a business on a specific date.

73. The first section of the income statement reports cash flows from operating activities.

74. The balance sheet is based on the accounting equation.

75. Investing activities involve the buying and selling of assets such as land and equipment that are held for long-term use in the business.

76. Operating activities include long-term borrowing and repaying cash from lenders, and cash investments or withdrawals by the owner.

77. The purchase of supplies appears on the statement of cash flows as an investing activity because it involves the purchase of assets.

78. The income statement reports on operating activities at a point in time.

79. The statement of cash flows identifies cash flows separated into operating, investing, and financing activities over a period of time.

80. Ending capital reported on the statement of owner’s equity is calculated by adding owner investments and net losses and subtracting net incomes and withdrawals. Multiple Choice Questions

81. Accounting is an information and measurement system that does all of the following except:

A. Identifies business activities.

B. Records business activities.

C. Communicates business activities.

D. Does not use technology to improve accuracy in reporting.

E. Helps people make better decisions.

82. Technology:

A. Has replaced accounting.

B. Has not changed the work that accountants do.

C. Has closely linked accounting with consulting, planning, and other financial services.

D. In accounting has replaced the need for decision makers.

E. In accounting is only available to large corporations.

83.The primary objective of financial accounting is:

A. To serve the decision-making needs of internal users.

B. To provide financial statements to help external users analyze an organization's activities.

C. To monitor and control company activities.

D. To provide information on both the costs and benefits of looking after products and services.

E. To know what, when, and how much to produce.

84.The area of accounting aimed at serving the decision making needs of internal users is:

A. Financial accounting.

B. Managerial accounting.

C. External auditing.

D. SEC reporting.

E. Bookkeeping.

85.External users of accounting information include all of the following except:

A. Shareholders.

B. Customers.

C. Purchasing managers.

D. Government regulators.

E. Creditors.

86. All of the following regarding a Certified Public Accountant are true except:

A. Must meet education and experience requirements.

B. Must pass an examination.

C. Must exhibit ethical character.

D. May also be a Certified Management Accountant.

E. Cannot hold any certificate other than a CPA.

87. Ethical behavior requires:

A. That auditors' pay not depend on the success of the client's business.

B. Auditors to invest in businesses they audit.

C. Analysts to report information favorable to their companies.

D. Managers to use accounting information to benefit themselves.

E. That auditors' pay depend on the success of the client's business.

88. Social responsibility:

A. Is a concern for the impact of our actions on society.

B. Is a code that helps in dealing with confidential information.

C. Is required by the SEC.

D. Requires that all businesses conduct social audits.

E. Is limited to large companies.

89. All of the following are true regarding ethics except:

A. Ethics are beliefs that separate right from wrong.

B. Ethics rules are often set for CPAs.

C. Ethics do not affect the operations or outcome of a company.

D. Are critical in accounting.

E. Ethics can be hard to apply.

90. The accounting concept that requires financial statement information to be supported by independent, unbiased evidence other than someone's belief or opinion is:

A. Business entity assumption.

B. Monetary unit assumption.

C. Going-concern assumption.

D. Time-period assumption.

E. Objectivity

91. A corporation:

A. Is a business legally separate from its owners.

B. Is controlled by the FASB.

C. Has shareholders who have unlimited liability for the acts of the corporation.

D. Is the same as a limited liability partnership.

E. Is not subject to double taxation.

92. The group that attempts to create more harmony among the accounting practices of different countries is the:

A. AICPA.

B. IASB.

C. CAP.

D. SEC.

E. FASB.

93. The private group that currently has the authority to establish generally accepted accounting principles in the United States is the:

A. AP

B.

B. FASB.

C. AAA.

D. AICPA.

E. SEC.

94. The accounting assumption that requires every business to be accounted for separately from other business entities, including its owner or owners is known as the:

A. Time-period assumption.

B. Business entity assumption.

C. Going-concern assumption.

D. Revenue recognition principle.

E. Cost principle.

95. The rule that requires financial statements to reflect the assumption that the business will continue operating instead of being closed or sold, unless evidence shows that it will not continue, is the:

A. Going-concern assumption.

B. Business entity assumption.

C. Objectivity principle.

D. Cost Principle.

E. Monetary unit assumption.

96. If a parcel of land that was originally acquired for $85,000 is offered for sale at $150,000, is assessed for tax purposes at $95,000, is recognized by its purchasers as easily being worth $140,000, and is sold for $137,000, the land should be recorded in the purchaser's books at:

A. $95,000.

B. $137,000.

C. $138,500.

D. $140,000.

E. $150,000.

97. To include the personal assets and transactions of a business's owner in the records and reports of the business would be in conflict with the:

A. Objectivity principle.

B. Monetary unit assumption.

C. Business entity assumption.

D. Going-concern assumption.

E. Revenue recognition principle.

98. The accounting principle that requires accounting information to be based on actual cost and requires assets and services to be recorded initially at the cash or

cash-equivalent amount given in exchange, is the:

A. Accounting equation.

B. Cost principle.

C. Going-concern assumption.

D. Realization principle.

E. Business entity assumption.

99. The rule that (1) requires revenue to be recognized at the time it is earned, (2) allows the inflow of assets associated with revenue to be in a form other than cash, and (3) measures the amount of revenue as the cash plus the cash equivalent value of any noncash assets received from customers in exchange for goods or services, is called the:

A. Going-concern assumption.

B. Cost principle.

C. Revenue recognition principle.

D. Objectivity principle.

E. Business entity assumption.

100. The question of when revenue should be recognized on the income statement (according to GAAP) is addressed by the:

A. Revenue recognition principle.

B. Going-concern assumption.

C. Objectivity principle.

D. Business entity assumption.

E. Cost principle.

101. The International Accounting Standards Board (IASB):

A. Hopes to create harmony among accounting practices of different countries.

B. Is the government group that establishes reporting requirements for companies that issue stock to the public.

C. Has the authority to impose its standards on companies.

D. Is the only source of generally accepted accounting principles (GAAP).

E. Only applies to companies that are members of the European Union.

102. The Maxim Company acquired a building for $500,000. Maxim had the building appraised, and found that the building was easily worth $575,000. The seller had paid $300,000 for the building 6 years ago. Which accounting principle would require Maxim to record the building on its records at $500,000?

A. Monetary unit assumption.

B. Going-concern assumption.

C. Cost principle.

D. Business entity assumption.

E. Revenue recognition principle.

103. On December 15 of the current year, Myers Legal Services signed a $50,000 contract with a client to provide legal services to the client in the following year. Which accounting principle would require Myers Legal Services to record the legal fees revenue in the following year and not the year the cash was received?

A. Monetary unit assumption.

B. Going-concern assumption.

C. Cost principle.

D. Business entity assumption.

E. Revenue recognition principle.

104. Marian Mosely is the owner of Mosely Accounting Services. Which accounting principle requires Marian to keep her personal financial information separate from the financial information of Mosely Accounting Services?

A. Monetary unit assumption.

B. Going-concern assumption.

C. Cost principle.

D. Business entity assumption.

E. Matching principle.

105. A limited partnership:

A. Includes a general partner with unlimited liability.

B. Is subject to double taxation.

C. Has owners called stockholders.

D. Is the same as a corporation.

E. May only have two partners.

106. A partnership:

A. Is also called a sole proprietorship.

B. Has unlimited liability for its partners.

C. Has to have a written agreement in order to be legal.

D. Is a legal organization separate from its owners.

E. Has owners called shareholders.

107. Which of the following accounting principles would require that all goods and services purchased be recorded at cost?

A. Going-concern assumption.

B. Matching principle.

C. Cost principle.

D. Business entity assumption.

E. Consideration assumption.

108. Which of the following accounting principles prescribes that a company record its expenses incurred to generate the revenue reported?

A. Going-concern assumption.

B. Matching principle.

C. Cost principle.

D. Business entity assumption.

E. Consideration assumption.

109. Revenue is properly recognized:

A. When the customer's order is received.

B. Only if the transaction creates an account receivable.

C. At the end of the accounting period.

D. Upon completion of the sale or when services have been performed and the business obtains the right to collect the sales price.

E. When cash from a sale is received.

110. If a parcel of land that was originally purchased for $85,000 is offered for sale at $150,000, is assessed for tax purposes at $95,000, is recognized by its purchasers as easily being worth $140,000, and is sold for $137,000, the land account transaction amount to handle the sale of the land in the seller's books is:

A. $85,000 increase.

B. $85,000 decrease.

C. $137,000 increase.

D. $137,000 decrease.

E. $140,000 decrease.

111. If a parcel of land that was originally purchased for $85,000 is offered for sale at $150,000, is assessed for tax purposes at $95,000, is recognized by its purchasers as easily being worth $140,000, and is sold for $137,000. What is the effect of the sale on the accounting equation for the seller?

A. Assets increase $52,000; owner's equity increases $52,000.

B. Assets increase $85,000; owner's equity increases $85,000.

C. Assets increase $137,000; owner's equity increases $137,000.

D. Assets increase $140,000; owner's equity increases $140,000.

E. Assets decrease $85,000; owner's equity decreases $85,000.

112. If a parcel of land that was originally purchased for $85,000 is offered for sale at $150,000, is assessed for tax purposes at $95,000, is recognized by its purchasers as easily being worth $140,000, and is sold for $137,000. At the time of the sale, assume that the seller still owed $30,000 to TrustOne Bank on the land that was purchased for $85,000. Immediately after the sale, the seller paid off the loan to TrustOne Bank. What is the effect of the sale and the payoff of the loan on the accounting equation?

A. Assets increase $52,000; owner's equity increases $22,000; liabilities decrease $30,000

B. Assets increase $52,000; owner's equity increases $30,000; liabilities decrease $30,000

C. Assets increase $22,000; owner's equity increases $52,000; liabilities decrease $30,000

D. Assets decrease $30,000; owner's equity decreases $30,000; liabilities decrease $30,000

E. Assets decrease $55,000; owner's equity decreases $55,000; liabilities decrease $30,000

113. An example of a financing activity is:

A. Buying office supplies.

B. Obtaining a long-term loan.

C. Buying office equipment.

D. Selling inventory.

E. Buying land.

114. An example of an operating activity is:

A. Paying wages.

B. Purchasing office equipment.

C. Borrowing money from a bank.

D. Selling stock.

E. Paying off a loan.

115. Operating activities:

A. Are the means organizations use to pay for resources like land, buildings and equipment.

B. Involve using resources to research, develop, purchase, produce, distribute and market products and services.

C. Involve acquiring and disposing of resources that a business uses to acquire and sell its products or services.

D. Are also called asset management.

E. Are also called strategic management.

116. An example of an investing activity is:

A. Paying wages of employees.

B. Withdrawals by the owner.

C. Purchase of land.

D. Selling inventory.

E. Contribution from owner.

117. Net Income:

A. Decreases equity.

B. Represents the amount of assets owners put into a business.

C. Equals assets minus liabilities.

D. Is the excess of revenues over expenses.

E. Represents owners' claims against assets.

118. If equity is $300,000 and liabilities are $192,000, then assets equal:

A. $108,000.

B. $192,000.

C. $300,000.

D. $492,000.

E. $792,000.

119. Resources that are expected to yield future benefits are:

A. Assets.

B. Revenues.

C. Liabilities.

D. Owner's Equity.

E. Expenses.

120. Increases in equity from a company's earnings activities are:

A. Assets.

B. Revenues.

C. Liabilities.

D. Owner's Equity.

E. Expenses.

121. The difference between a company's assets and its liabilities, or net assets is:

A. Net income.

B. Expense.

C. Equity.

D. Revenue.

E. Net loss.

122. Creditors' claims on the assets of a company are called:

A. Net losses.

B. Expenses.

C. Revenues.

D. Equity.

E. Liabilities.

123. Decreases in equity that represent costs of assets or services used to earn revenues are called:

A. Liabilities.

B. Equity.

C. Withdrawals.

D. Expenses.

E. Owner's Investment.

124. The description of the relation between a company's assets, liabilities, and equity, which is expressed as Assets = Liabilities + Equity, is known as the:

A. Income statement equation.

B. Accounting equation.

C. Business equation.

D. Return on equity ratio.

E. Net income.

125. Revenues are:

A. The same as net income.

B. The excess of expenses over assets.

C. Resources owned or controlled by a company

D. The increase in equity from a company’s earning activities.

E. The costs of assets or services used.

126. If assets are $99,000 and liabilities are $32,000, then equity equals:

A. $32,000.

B. $67,000.

C. $99,000.

D. $131,000.

E. $198,000.

127. Another name for equity is:

A. Net income.

B. Expenses.

C. Net assets.

D. Revenue.

E. Net loss.

128. The excess of expenses over revenues for a period is:

A. Net assets.

B. Equity.

C. Net loss.

D. Net income.

E. A liability.

129. A payment to an owner is called a(n):

A. Liability.

B. Withdrawal.

C. Expense.

D. Contribution.

E. Investment.

130. Distributions of assets by a business to its owners are called:

A. Withdrawals.

B. Expenses.

C. Assets.

D. Retained earnings.

E. Net Income.

131. The assets of a company total $700,000; the liabilities, $200,000. What are the claims of the owners?

A. $900,000.

B. $700,000.

C. $500,000.

D. $200,000.

E. It is impossible to determine unless the amount of this owners' investment is known.

132. On June 30 of the current year, the assets and liabilities of Phoenix, Inc. are as follows: Cash $20,500; Accounts Receivable, $7,250; Supplies, $650; Equipment, $12,000; Accounts Payable, $9,300. What is the amount of owner's equity as of June 30 of the current year?

A. $8,300

B. $13,050

C. $20,500

D. $31,100

E. $40,400

133. Assets created by selling goods and services on credit are:

A. Accounts payable.

B. Accounts receivable.

C. Liabilities.

D. Expenses.

E. Equity.

134. An exchange of value between two entities is called:

A. The accounting equation.

B. Recordkeeping or bookkeeping.

C. An external transaction.

D. An asset.

E. Net Income.

135. Photometer Company paid off $30,000 of its accounts payable in cash. What would be the effects of this transaction on the accounting equation?

A. Assets, $30,000 increase; liabilities, no effect; equity, $30,000 increase.

B. Assets, $30,000 decrease; liabilities, $30,000 decrease; equity, no effect.

C. Assets, $30,000 decrease; liabilities, $30,000 increase; equity, no effect.

D. Assets, no effect; liabilities, $30,000 decrease; equity, $30,000 increase.

E. Assets, $30,000 decrease; liabilities, no effect; equity $30,000 decrease.

136. How would the accounting equation of Boston Company be affected by the billing of a client for $10,000 of consulting work completed?

A. +$10,000 accounts receivable, -$10,000 accounts payable.

B. +$10,000 accounts receivable, +$10,000 accounts payable.

C. +$10,000 accounts receivable, +$10,000 cash.

D. +$10,000 accounts receivable, +$10,000 revenue.

E. +$10,000 accounts receivable, -$10,000 revenue.

137. Zion Company has assets of $600,000, liabilities of $250,000, and equity of $350,000. It buys office equipment on credit for $75,000. What would be the effects of this transaction on the accounting equation?

A. Assets increase by $75,000 and expenses increase by $75,000.

B. Assets increase by $75,000 and expenses decrease by $75,000.

C. Liabilities increase by $75,000 and expenses decrease by $75,000.

D. Assets decrease by $75,000 and expenses decrease by $75,000.

E. Assets increase by $75,000 and liabilities increase by $75,000.

138. Viscount Company collected $42,000 cash on its accounts receivable. The effects of this transaction as reflected in the accounting equation are:

A. Total assets decrease and equity increases.

B. Both total assets and total liabilities decrease.

C. Total assets, total liabilities, and equity are unchanged.

D. Both total assets and equity are unchanged and liabilities increase.

E. Total assets increase and equity decreases.

139. If the liabilities of a business increased $75,000 during a period of time and the owner's equity in the business decreased $30,000 during the same period, the assets of the business must have:

A. Decreased $105,000.

B. Decreased $45,000.

C. Increased $30,000.

D. Increased $45,000.

E. Increased $105,000.

140. If the assets of a business increased $89,000 during a period of time and its liabilities increased $67,000 during the same period, equity in the business must have:

A. Increased $22,000.

B. Decreased $22,000.

C. Increased $89,000.

D. Decreased $156,000.

E. Increased $156,000.

141. If the liabilities of a company increased $74,000 during a period of time and equity in the company decreased $19,000 during the same period, what was the effect on the assets?

A. Assets would have increased $55,000.

B. Assets would have decreased $55,000.

C. Assets would have increased $19,000.

D. Assets would have decreased $19,000.

E. None of these.

142. If a company paid $38,000 of its accounts payable in cash, what was the effect on the assets, liabilities, and equity?

A. Assets would decrease $38,000, liabilities would decrease $38,000, and equity would decrease $38,000.

B. Assets would decrease $38,000, liabilities would decrease $38,000, and equity would increase $38,000.

C. Assets would decrease $38,000, liabilities would decrease $38,000, and equity would not change.

D. There would be no effect on the accounts because the accounts are affected by the same amount.

E. None of these.

143. If assets are $365,000 and equity is $120,000, then liabilities are:

A. $120,000.

B. $245,000.

C. $365,000.

D. $485,000.

E. $610,000.

144. Reston had income of $150 million and average invested assets of $1,800 million. Its return on assets is:

A. 8.3%.

B. 83.3%.

C. 12%.

D. 120%.

E. 16.7%

145. Nick’s had income of $350 million and average invested assets of $2,000 million. Its ROA is:

A. 1.8%.

B. 35%.

C. 17.5%.

D. 5.7%.

E. 3.5%.

146. FastLane has net income of $18,955, and assets at the beginning of the year of $200,000. Assets at the end of the year total $246,000. Compute its return on assets.

A. 7.7%.

B. 8.5%.

C. 9.5%.

D. 11.8%.

E. 13.0%.

147. Harris Co. has a net income of $43,000, assets at the beginning of the year are $250,000 and assets at the end of the year are $300,000. Compute its return on assets.

A. 8.4%

B. 17.2%

C. 14.3%

D. 15.6%

E. 1.5%

148. U. S. government bonds are:

A. High-risk and high-return investments.

B. Low-risk and low-return investments.

C. High-risk and low-return investments.

D. Low-risk and high-return investments.

E. High risk and no-return investments.

149. Risk is:

A. Net income divided by average total assets.

B. The reward for investment.

C. The uncertainty about the expected return to be earned.

D. Unrelated to expected return.

E. Derived from the idea of getting something back from an investment.

150. The statement of cash flows reports all of the following except:

A. Cash flows from operating activities.

B. Cash flows from investing activities.

C. Cash flows from financing activities.

D. The net increase or decrease in assets for the period reported.

E. The net increase or decrease in cash for the period reported.

151. The basic financial statements include all of the following except:

A. Balance Sheet.

B. Income Statement.

C. Statement of Owner's Equity.

D. Statement of Cash Flows.

E. Trial Balance.

152. The statement of owner's equity:

A. Reports how equity changes at a point in time.

B. Reports how equity changes over a period of time.

C. Reports on cash flows for operating, financing, and investing activities over a period of time.

D. Reports on cash flows for operating, financing, and investing activities at a point in time.

E. Reports on amounts for assets, liabilities, and equity at a point in time.

153. The financial statement that reports whether the business earned a profit and also lists the revenues and expenses is called the:

A. Balance sheet.

B. Statement of owner's equity.

C. Statement of cash flows.

D. Income statement.

E. Statement of financial position.

154. A balance sheet lists:

A. The types and amounts of the revenues and expenses of a business.

B. Only the information about what happened to equity during a time period.

C. The types and amounts of assets, liabilities, and equity of a business as of a specific date.

D. The inflows and outflows of cash during the period.

E. The assets and liabilities of a company but not the owner's equity.

155. A financial statement providing information that helps users understand a company's financial status, and which lists the types and amounts of assets, liabilities, and equity as of a specific date, is called a(n):

A. Balance sheet.

B. Income statement.

C. Statement of cash flows.

D. Statement of owner's equity.

E. Financial Status Statement.

156. The financial statement that identifies where a company's cash came from and where it went during the period is the:

A. Statement of financial position.

B. Statement of cash flows.

C. Balance sheet.

D. Income statement.

E. Statement of changes in owner's equity.

157. The financial statement that shows the beginning balance of owner's equity; the changes in equity that resulted from new investments by the owner, net income (or net loss); withdrawals; and the ending balance, is the:

A. Statement of financial position.

B. Statement of cash flows.

C. Balance sheet.

D. Income statement.

E. Statement of owner's equity.

158. Cash investments by owners are listed on which of the following statements?

A. Balance sheet.

B. Income statement.

C. Statement of owner's equity only.

D. Statement of cash flows only.

E. Statement of owner's equity and statement of cash flows.

159. Accounts payable appear on which of the following statements?

A. Balance sheet.

B. Income statement.

C. Statement of owner's equity.

D. Statement of cash flows.

E. Transaction statement.

160. The income statement reports all of the following except:

A. Revenues earned by a business.

B. Expenses incurred by a business.

C. Assets owned by a business.

D. Net income or loss earned by a business.

E. The time period over which the earnings occurred.

161. Use the following information as of December 31 to determine equity. Liabilities………………$141,000

Cash……………………57,000

Equipment……………..206,000 Buildings........................ 175,000

A. $57,000.

B. $141,000.

C. $297,000.

D. $438,000.

E. $579,000.

162. Determine the net income of a company for which the following information is available for the month of May.

Employee salaries expense.... $180,000

Interest expense.................... 10,000

Rent expense........................ 20,000

Consulting revenue............... 400,000

A. $190,000.

B. $210,000.

C. $230,000.

D. $400,000.

E. $610,000.

163. A company acquires equipment for $75,000 cash. This represents a(n):

A. Operating activity.

B. Investing activity.

C. Financing activity.

D. Revenue activity.

E. Expense activity.

164. A company borrows $125,000 from the Eastside Bank and receives the loan proceeds in cash. This represents a(n):

A. Revenue activity.

B. Operating activity.

C. Expense activity.

D. Investing activity.

E. Financing activity.

165. Flash had cash inflows from operations $62,500; cash outflows from investing activities of $47,000; and cash inflows from financing of $25,000. The net change in cash was:

A. $40,500 increase.

B. $40,500 decrease.

C. $134,500 decrease.

D. $134,000 increase.

E. $9,500 increase.

166. Flash has beginning equity of $257,000, net income of $51,000, withdrawals of $40,000 and investments by owners of $6,000. Its ending equity is:

A. $223,000.

B. $240,000.

C. $268,000.

D. $274,000.

E. $208,000.

167. Rent expense that is paid with cash appears on which of the following statements?

A. Balance sheet.

B. Income statement.

C. Statement of owner's equity.

D. Income statement and statement of cash flows.

E. Statement of cash flows only.

168. A company's balance sheet shows: cash $22,000, accounts receivable $16,000, office equipment $50,000, and accounts payable $17,000. What is the amount of owner's equity?

A. $17,000.

B. $29,000.

C. $71,000.

D. $88,000.

E. $105,000.

169. A company reported total equity of $145,000 at the beginning of the year. The company reported $210,000 in revenues and $165,000 in expenses for the year. Liabilities at the end of the year totaled $92,000. What are the total assets of the company at the end of the year?

A. $45,000.

B. $92,000.

C. $98,000.

D. $210,000.

E. $282,000.

170. Flash reported net income of $17,500 for the past year. At the beginning of the year the company had $200,000 in assets and $50,000 in liabilities. By the end of the year, assets had increased to $300,000 and liabilities were $75,000. Calculate its return on assets:

A. 8.8%

B. 7.0%

C. 5.8%

D. 35.0%

E. 23.3%

171. Quick Computer Service had revenues of $80,000 and expenses of $50,000 for the year. Its assets at the beginning of the year were $400,000. At the end of the year assets were worth $450,000. Calculate its return on assets.

A. 7.1%

B. 7.5%

C. 6.7%

D. 20.0%

E. 18.8%

172. Della's Donuts had cash inflows from operating activities of $27,000; cash outflows from investing activities of $22,000, and cash outflows from financing activities of $12,000. Calculate the net increase or decrease in cash.

A. $61,000 increase.

B. $37,000 increase.

C. $7,000 decrease.

D. $7,000 increase.

E. $34,000 decrease.

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7．标明某项经济业务应借、应贷账户及其金额的记录称为（ c ） A．记账凭证B．记账方法 C．会计分录D．会计方法 8．将会计凭证划分为原始凭证和记账凭证两大类的依据是（C ） A．填制的时间B．填制的方法 C．填制的程序和用途D．凭证反映的经济内容 9．在一定时期内连续记载许多同类经济业务的会计凭证，称为（ B ） A．原始凭证汇总表B．累计凭证 C．汇总凭证D．复式凭证 10．在采用收款凭证、付款凭证和转账凭证的情况下，涉及到现金和银行存款之间的划转业务，按规定（ B ） A．只填收款凭证B．只填付款凭证 C．既填收款凭证又填付款凭证D．只填转账凭证 11．平行登记法是指同一项经济业务在（B ） A．汇总凭证与有关账户之间登记B．各有关总分类账户中登记 C．各有关明细分类账户中登记D．总账及其所属明细账户之间登记 12．在结账之前，如果发现账簿记录有错误，而记账凭证填制正确，更正时可用（ D ） A．红字更正法B．划线更正法 C．补充登记法D．更换账页法 13．银行存款清查的方法是（ C ） A．实地盘点法B．技术推算

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各位老师，大家好！ 现将《会计学原理》期末考试的题型和范围告诉大家，方便大家给学生复习。 题型： 一．单选题 10-12个，每个一分 二．判断题 10个，每个10分 三．业务题5-6题，共65分左右 四．名词解释5个，每个3分 名词解释的范围： 1. Accounting 2. double-entry accounting 3. business entity principle 4. going-concern principle 5. time period principle 6. matching principle 7. revenue recognition principle 8. consistency principle 9. balance sheet 10. income statement 11. asset 12. liability 13. equity 14. current asset 15. current liabilities 16. depreciation 17. comprehensive income 18. cash discount 19. bond 20. equity method 21. net realizable value 22. cash equivalent 业务题： 1. depreciation computation: straight-line method, units of production method, and double-declining-balance method. Accounting for acquisition of equipment. Accounting for disposal of equipment. Accounting for capital and revenue expenditures. Compute depreciation after incurrence of capital expenditure. 2. Accounting for bad debt with allowance method, including estimate of bad debt expense, occurrence of bad debt, recovery of bad debt. 3. accounting for current liabilities, including accounts payable, notes payable, unearned revenue, salary payable(书中涉及的美国税费的计算不要求掌握，题目会直接给出，只要掌握会计处理即可)，estimated warranty liabilities. 4. accounting for issuance of bonds, amortization of bond discount and premium and bond retirement before maturity.

会计学原理题目及答案

第二章 一、判断题 1.输出的会计信息必须经过再一次确认才能保证其有用性。( ) 2.会计确认可分为初次确认和再次确认。( ) 3.将要发生的债务也可确认为负债。( ) 4.所有者权益的确认依赖于资产、负债的确认。( ) 5.确认收入的同时,也必须确认资产或负债。( ) 6.确认费用的同时,也必须确认资产或负债。( ) 7.会计确认的核心是会计计量。( ) 8.会计确认是会计核算的基础,会计计量是会计确认的核心。( ) 9.会计核算过程实质上是一个信息转换、加工和传输的过程。( ) 10.会计初次确认的标准是会计信息使用者的需要。( ) 11.企业一般以权责发生制作为记账基础。( ) 12.当企业采用权责发生制核算时,预付的报刊费用应作为支付期的费用处理。( ) 13.期末账项调整的依据是权责发生制。( ) 14.利润表是根据调整后的账户余额编制的。( ) 15.会计循环的主要内容是凭证的编制、账簿的登记和报表的编制。( ) 16.会计记录的各种方法是相互独立的,一般按会计部门的分工由不同的会计人员来执行。( ) 17.会计确认、会计计量是会计核算方法中两个独立的方法。( ) 18.资产的计价实际上是以货币为尺度,衡量、计算和确定资产的价值。( ) 19.以统一的货币计量生产经营过程中的收入、费用,并将收入、费用进行比较,确定盈亏的过程,称为权责发生制。( ) 二、单项选择题 1.下列各项中,属于会计确认核心的是 ( )。 A.会计核算 B.会计计量 C.会计记录 D.会计报告 2.要实现会计确认、计量的目的,就需要借助 ( )。 A.会计信息质量要求的运用 B.权责发生制的执行 C.财务会计报告 D.会计信息使用者 3.会计核算过程实质上是一个信息转换、加工和传输的过程,信息转换过程中的关键环节是 ( )。 A.会计确认 B.会计计量 C.会计报告 D.会计核算