【单选题】Historical cost accounting remains in use because of its practical advantages. Which of the following is NOT an advantage of historical cost accounting?
A.
Amounts of transactions are reliable and can be verified.
B.
Amounts in the statement of financial position can be matched to amounts in the statement of cash flows.
C.
It avoids the overstatement of profit which can arise during periods of inflation.
D.
It provides fewer opportunities for creative accounting than systems of current value accounting.
【简答题】某商场洗衣机推销员接待一位想要购买洗衣机的顾客。
顾客:这种洗衣机噪音大吗?我最讨厌噪音大的洗衣机,太吵人了。
推销人员:我们这台洗衣机是超静音设计的,您可以听一听。
(一边说一边开动了盛有水和衣物的洗衣机)
顾客:嗯,还不错,声音挺轻的,可它的价格也太高了。
推销人员“俗话说一分钱一分货,这种洗衣机是我们专为北方居民设计的节水型全自动洗衣机,买着贵,用着便宜。它的电机是进口的,比普通洗...
【简答题】某内河小型货船因驾驶室相对狭小拥挤,厂方为贪图施工便利并征得船东同意后擅自改变了号笛安装的施工图纸,将号笛及其控制按钮安装在驾驶室前的主甲板上,若驾驶员使用号笛时必须走出驾驶室进行操作。验船人员在发现这一情况后当即向厂方提出了整改要求。 问: 1、验船人员向厂方提出哪些整改要求? 2、法规对号笛的安装位置有何具体规定?
【单选题】which of the following is true about accounting?
A.
It's a product of modern times
B.
Bad accounting has no impact on business
C.
Early accounting records have been found in Greece
D.
No one cares about daily collections and expenses of the village
【单选题】Which of the following best describes accounting?
A.
Accounting records economic data but does not communicate the data to users according to any specific rules.
B.
Accounting is an information system that provides reports to stakeholders.
C.
Accounting is of no use by individuals outside of the business.
D.
Accounting is used only for filling out tax returns and for financial statements for various type of governmental reporting requirements.
【判断题】资产负债表的平衡公式:资产总额=负债总额+股东权益总额。( )
【判断题】3 社会心理学的研究与应用是不能分开的。 ( )
【单选题】When comparing management accounting and financial accounting, which of the following statements is FALSE?
A.
Management accounting has a future orientation whereas financial accounting has a past orientation.
B.
Management accounting prepares detailed reports whereas financial accounting prepares summary reports.
C.
Management accountants are constrained by the principles of reporting promulgated by the Institute of Management Accountants whereas financial accountants are constrained by Generally Accepted Accounting Principles.
D.
Behavioral considerations are of primary importance in management accounting, but not in financial accounting.