Each ordinary share gives the shareholder the following ownership rights: ( ).
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1 .Which of the following statements are correct about income: ( ).
A Income is defined as increases in economic benefits during the reporting period in the form of inflows or enhancements of assets, or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity p B Increase in income is credited C Increase in ...
2 .Which of the following are liabilities: ( ).
A Notes payable B Unearned revenues C Accounts payable D Accounts receivable
3 .Which of the following statements are correct about investment: ( ).
A Debt investments are investments in government and corporation bonds B Interest revenue must also be recorded on debt investments C Share investments are investments in the shares of other corporations D The accounting for share investments differs depending on the degree of influence the investor...
4 .Which of the following statements are correct about financial statements: ( ).
A A statement of profit & losses presents the revenues and expenses and resulting net income (or net loss) of a company for a specific period of time B A statement of changes of owner’s equity summarizes the changes in owner’s equity for a specific period of time C A statement of financial posit...
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7 .Which of the following options are assets: ( ).
A Accounts payable B Notes payable C Accounts receivable D Monetary fund
8 .Accounting may be described as the process of ( ) economic information to permit informed judgments and decisions by users of that information.
A identifying B measuring C recording D communicating
9 .Assumptions provide the basis for the accounting process. What does the accounting hypothesis include: ( ).
A Economic Entity Assumption B Monetary unit assumption C Continuity assumption/ going-concern assumption D Time period assumption
10 .The principal means of reporting general-purpose financial information to the persons outside a business organization is a set of accounting reports called financial statements. ( )
Y 对 N 错
