第一章 单元测试
1、单选题：
1. The assumption that enables us to prepare periodic statements between the time that a business commences operations and the time it goes out of business is:
选项：
A: a.time period
B: b.business entity
C: c historical cost
D: d.transaction
答案: 【 a.time period】
2、单选题：
2. The business being separate and distinct from the owners is an integral part of the:
选项：
A: a.time period assumption
B: b.going concern assumption
C: c.business entity assumption
D: d.realization assumption
答案: 【 c.business entity assumption】
3、判断题：
To the extent that money does not remain stable, it loses its usefulness as the standard for measuring financial transactions.
选项：
A: 正确
B: 错误
答案: 【 正确】
4、判断题：
5、Accountants normally recognize revenue when cash is received.
选项：
A: 正确
B: 错误
答案: 【 错误】
5、判断题：
GAAP is the genarally accepted accounting principles in UK.
选项：
A: 正确
B: 错误
答案: 【 错误】
Chapter 2 Balance Sheet
第二章 单元测验
1、单选题：
The balance sheet reports:
选项：
A: a.the assets, liabilities, gains, and losses for a period of time
B: b.the changes in assets, liabilities, and equity for a period of time
C: c.the assets, expenses, and liabilities as of a certain date
D: dthe financial condition of an accounting entity as of a particular date
答案: 【 dthe financial condition of an accounting entity as of a particular date】
2、单选题：
Tangible assets on the balance sheet should include:
选项：
A: a.equipment
B: b.taxes payable
C: c.trademarks
D: d.bonds payable
答案: 【 a.equipment】
3、判断题：
The most important asset a merchandise firm has is inventory.
选项：
A: 正确
B: 错误
答案: 【 正确】
4、判断题：
Current assets are listed on the balance sheet in order of liquidity.
选项：
A: 正确
B: 错误
答案: 【 正确】
5、判断题：
Preferred stock usually has voting rights.
选项：
A: 正确
B: 错误
答案: 【 错误】
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