中国大学mooc《初级财务会计（英）(西南财经大学) 》章节测试答案

title初级财务会计（英）(西南财经大学)中国大学mooc答案100分最新版contentChapter1IntroductiontoAccountingChapter1Quiz1、Externalusersofaccountinginformationincludeallofthefollowingexcept:答案:Marketingmanagers.2、Thegroupthatsetspreferredaccountingpracticesintheglobaleconomyiscalledthe:答案:IASB.3、Theaccountingprinciplethatrequiresaccountingnumberstobebasedonactualcostsisthe:答案:Measurement(Cost)principle.4、Theassumptionthatstatesanybusinessneedstobeaccountedforseparatelyfromotherbusinessentities,includingitsownerorownersis:答案:Businessentityassumption.5、Ifacompanyisconsideringthepurchaseofanequipmentthatwasacquiredbythesellerfor$15,000,isofferedforsaleat$50,000,isconsideredbythepurchaseraseasilybeingworth$25,000,andispurchasedfor$23,000,thelandshouldberecordedinthepurchaser’sbooksat:答案:$23,000.6、Accountingaimstoproducerelevant,reliable,andcomparableinformationaboutanorganization’sbusinessactivities.答案:正确7、Externalusersofaccountinginformationusuallyhavemoreinformationabouttheorganizationthaninternalusers.答案:错误8、Thebusinessentityassumptionmeansthatabusinessisaccountedforseparatelyfromotherbusinessentities.答案:正确9、Revenuesshouldberecognizedwhencashisreceived.答案:错误10、Theexpenserecognitionprinciplemeansthatacompanyrecognizetheexpenseintheperiodinwhichtherelatedrevenuesaregenerated.答案:正确Chapter2BookkeepingChapter2Quiz1、Theaccountingprocessbeginswith:答案:Analyzingbusinesstransactionsandsourcedocuments.2、Whichofthefollowingisusedtorecordtheowner’sinvestmentsinabusiness答案:Capitalaccount.3、WhichofthefollowingisNOTanassetaccount:答案:ServicesRevenue4、WhichofthefollowingisNOTaliabilityaccount:答案:UtilityExpenses5、Whichofthefollowingiscorrectaboutacredit答案:Istheright-handsideofaT-account.6、Ownerwithdrawalsbytheownerareexpenses.答案:错误7、Thepurchaseoflandandmachineswillgenerallyberecordedinthesameledgeraccount.答案:错误8、Revenuesincreaseequity.答案:正确9、Ownerinvestmentsdecreaseequity.答案:错误10、Adebitentryalwaysdecreasesanaccount.答案:错误Chapter3AccrualBasisAccountingChapter3Quiz1、Theaccountingprinciplethatrequiresrevenuetoberecordedwhenearnedisthe:答案:Revenuerecognitionprinciple.2、Adjustingentries:答案:Affectbothincomestatementandstatementoffinancialpositionaccounts.3、Thesystemofpreparingfinancialstatementsbasedonrecognizingrevenueswhenthecashisreceivedandrecognizingexpenseswhenthecashispaidiscalled:答案:Cashbasisaccounting.4、Adjustingentriescouldbepreparedforeachofthefollowingexcept:答案:Ownerwithdrawals.5、Unearnedrevenueisreportedas:答案:Aliabilityonthestatementoffinancialposition.6、Adjustingentriesleadtoabettermatchingofrevenuesandexpensesfortheperiod.答案:正确7、Adjustingentriesaremadeafterthepreparationoffinancialstatements.答案:错误8、Twomainaccountingprinciplesusedinaccrualaccountingarematchingprincipleandfulldisclosureprinciple.答案:错误9、Thematchingprinciplerequiresthatexpensesgetrecordedinthesameaccountingperiodastherevenuesthatareearnedasaresultoftheexpenses,notwhencashispaid.答案:正确10、Adjustingentriesaremadeprimarilytocorrectaccountingerrors.答案:错误Chapter4FinancialStatementsChapter4Quiz1、Whichofthefollowingstatementsabouttemporaryaccountisnotcorrect:答案:Revenueandowner’scapitalaccountareexamplesoftemporaryaccounts.2、SophiaSun,theownerofaproprietarycompanySophiaLaundryService,withdrew$12,000fromthebusinessduringthecurrentyear.Theclosingentryforthewithdrawalsaccountattheendoftheyearis:答案:DebitSophiaSun,Capital$12,000;creditSophiaSun,Withdrawals$12,000.3、ThefollowinginformationisavailablefortheDanhuangPetService.Aftertheclosingprocess,whatwillbethebalanceintheLancyAwn,CapitalaccountTotalrevenues……$200,000Totalexpenses……80,000LancyAwn,Capital………………100,000LancyAwn,Withdrawals………10,000答案:210,0004、Whichofthefollowingisthepurposeofusingincomesummaryaccount:答案:Toclosetherevenueandexpenseaccounts.5、Whichofthefollowingindicatesthatanerrormustoccurredinthepreparationand/orpostingofclosingentries答案:Theowner’scapitalaccountisdebitedfortheamountofnetprofitfortheperiod.6、Intheaccountingcycle,thefirstfivestepsinclude1)analyzingtransactions,2)journalizing,3)posting,4)adjusting,and5)preparingfinancialstatements.

答案:错误7、Theasset,liabilityandrevenueaccountswillcarrytheirbalancesintothenextaccountingperiodandshouldnotbeclosed.答案:错误8、Alltemporaryaccountsareclos