Quiz

1、单选题：
‍What is CPA system in UK called？​‍A.ACCA​‍B.CGA​‍C.CPA​‍D.AICPA​‍​
选项：
A: called in UK
B: called in Canada
C: called in China
D: called in US
答案: 【 called in UK】

第一周 单元测试

1、单选题：
‍1. The assumption that enables us to prepare periodic statements between the time that a business commences operations and the time it goes out of business is:‌‍‌‍‌‍‌‍‌‍‌
选项：
A: a.time period
B: b.business entity
C: c historical cost
D: d.transaction
答案: 【 a.time period】

2、单选题：
‍2. The business being separate and distinct from the owners is an integral part of the:​‍​
选项：
A: a.time period assumption
B: b.going concern assumption
C: c.business entity assumption
D: d.realization assumption
答案: 【 c.business entity assumption】

3、判断题：
‎To the extent that money does not remain stable, it loses its usefulness as the standard for measuring financial transactions.‏‎‏
选项：
A: 正确
B: 错误
答案: 【 正确】

4、判断题：
‍5、Accountants normally recognize revenue when cash is received.‌‍‌
选项：
A: 正确
B: 错误
答案: 【 错误】

5、判断题：
‏GAAP is the genarally accepted accounting principles in UK.‍
选项：
A: 正确
B: 错误
答案: 【 错误】

3.1 Quiz

1、单选题：
‏1.Which of the following belongs to other revenues and gains?​
选项：
A: sales
B: interest expense
C: intangible assets
D: dividend revenue
答案: 【 dividend revenue】

2、单选题：
‍2.Which of the following belongs to other expenses and losses?‏
选项：
A: income from fees
B: selling expenses
C: cost of goods sold
D: interest expense
答案: 【 interest