達叔 asked in 教育與參考考試 · 9 years ago

英文會計應付帳款以及收支平衡表的一些問題

1. The major users of accounting information are: A. external parties for making decisions about the companyB. internal managers for planning and control purposesC. internal managers for non routine decisions

D. all the above

2. Downard Bank, in deciding whether to make a loan to Rodney Company, would be interested in the amount of liabilities Rodney has on its balance sheet because:

A. the liabilities represent resources that could be used to repay the loan.

B. if Rodney already has many other obligations, it might not be able to repay the loan.

C. existing liabilities give an indication of how profitable Rodney has been in the past.

D. Downard would be interested in the amount of Rodney's assets but not the amount of liabilities.

4. The assumption that the assets and liabilities of the business are accounted for on the books of the company but not included in the records of the owner is the

A. unit-of-measure assumptio

B. continuity assumption.

C. historical cost principle.

D. separate entity assumption.

5. "Accounts Payable" refers to an amount owed to a business

B. an amount a business owes to a third party

C. the bottom line on the income statementD. the total cash paid by a business during the year

6.During 2010, Burlington Company incurred operating expenses amounting to $600,000, of which $550,000 was paid in cash; the balance will be paid in January 2011. On the 2010 income statement of the company, what amount should be reported for operating expenses? A. $550,000.B. $560,000.C. $600,000.D. $1,150,000.

7. What increases retained earnings? net incomesale of common stockdividendstrading one asset for another

Update:

8. Boone's Cleaning Service performed cleaning services during December, 2009, but had not collected any cash (or other assets) from its customers by the end of the accounting period, December 31, 2009. What effect did performing these services have on the accounting equation?

Update 2:

題目8的答案選項

A. Increased assets and increased liabilities.

B. Increased assets and increased stockholders' equity.

C. Increased assets and decreased stockholders' equity.

D. Decreased liabilities and decreased stockholders' equity.

2 Answers

Rating
  • 9 years ago
    Favorite Answer

    會計資訊的主要使用者是?

    A 外部人士,用來做關於公司的決定(EX:潛在投資者藉由會計資訊了解企業的經營成果與盈餘分配決定是否投資)

    B.企業內部管理人員,藉此達到計畫或控制的目的 (此內部管理人員指的是各階層管理人員如經理主管等等,藉由會計資訊了解企業的經營狀況,來藉以規劃經營策略 並且評估績效)

    C.企業內部管理人員,不定期判斷(此內部管理人員指的是監察人或董事 不定期藉由會計資訊對企業執行監督及考核工作)

    第一題 D 以上皆是

    括號後方是多加的註解

    Downard 銀行為什麼對要向其借款的Rodney 公司,以用觀察R公司的資產負債表(現IFRS的財務狀況表)的負債當作是否要借R公司資金的依據

    第二題 B 若它有太多的負債,它未來可能沒辦法還錢

    假設有 1.應計基礎假設 2. 繼續經營假設 3.貨幣單位假設 4 經濟個體假設

    第四題 C 歷史成本假設

    應付帳款的定義

    第五題 A 本業行為所產生的欠款

    第六題 C 基於應計基礎

    第七題 A 淨利會增加保留盈餘

    第八題 B 雖然我們未收取錢或任何資產 但基於應計基礎 當勞務提供時就要認列收入 不管是否收取現金或其他資產

    Source(s): ME
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  • 9 years ago

    1. D

    2. B

    4. D

    5. B

    6. C

    7. (1)

    8.B

    小小意見, 有錯請指正

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