A、The purpose of financial statement is to assist decision—makers in knowing and evaluating the financial strength, profitability, and the future prospects of a business.
B、The basic purpose of financial statement is to assist decision—makers in knowing and evaluating the financial strength, profitability, and the future prospects of a business.
C、The basic purpose of the income statement is to assist decision—makers in knowing and evaluating the financial strength, profitability, and the future prospects of a business.
D、None of the above.
第1题
A、Profitability ratios play an important part in business decision making because they show relationships between financial items.
B、Financial ratios play an important part in business decision making because they show relationships between financial items.
C、Financial ratios play an unimportant part in business decision making because they show relationships between financial items.
D、None of the above.
第2题
A、The date contained in financial statement can greatly enhance our understanding of how a firm operates.
B、The date contained in income tatement can greatly enhance our understanding of how a firm operates.
C、The day contained in financial statement can greatly enhance our understanding of how a firm operates.
D、None of the above.
第3题
A、There are four principal qualitative characteristics of financial statements: understandability, relevance, reliability and comparability.
B、There are four qualitative characteristics of financial statements: understandability, relevance, reliability and comparability.
C、There are four principal qualitative characteristics of the statement of cash flows: understandability, relevance, reliability and comparability.
D、None of the above.
第4题
A、account book
B、accounting statement
C、accounting element
D、accounting object
第5题
A、分类账账户通常是按财务报表顺序排列的。
B、总分类账账户通常是按财务报表顺序排列的。
C、分类账账户通常是按报表顺序排列的。
D、分类账账户通常不按财务报表顺序排列的。
第6题
A、分类账是用来记录企业各个会计要素增减变动的一个账户系统。
B、分类账户把某一特定的资产、负债、所有者权益变化的所有信息汇总在一起。
C、分类账账户通常是按财务报表顺序排列的。
D、以上都不对。
第7题
A、这两个财务的报表反映了公司用来把收入以及产生这些收入的相关费用进行对照的收付实现制核算。
B、这两个财务的报表反映了公司用来把费用以及产生这些相关费用进行对照的权责发生制核算。
C、这两个财务的报表反映了公司用来把收入以及产生这些收入的相关费用进行对照的权责发生制核算。
D、以上答案都不对。
第8题
A、审查建设单位财务报表在所有重要方面都公允地反映了项目财务状况、项目建设进度和项目资金收支情况
B、审查建设单位在会计期间内发生的会计事项已被计入财务报表中,没有发生遗漏、隐瞒经济业务和会计事项
C、审查建设单位在编制会计报表时,在会计计量、所采用会计政策、会计核算办法、报表填报方法上前后一致
D、审查建设单位交付使用资产数量是否符合建设计划
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