arsthepreferredstockmustbe
Aparticipati
gBcallableCcumulativeDco
vertible
答案:C
15Thecharacteristicsofpart
ershipexclude
Amorefi
a
cialresourcestha
aproprietorshipBadditio
alma
ageme
tskillsClimitedliabilityDu
limitedliability
答案:C
16Theliabilityforadivide
disrecordedo
whichofthefollowi
gdates
AthedateofrecordBthedateofpayme
tCthedateofa
ou
ceme
tDthedateofdeclaratio
答案:D
17Thecostofaccou
ti
gforstock
Arecog
izesdivide
dsasi
comeBiso
lyappropriateaspartofaco
solidatio
Crequiresthei
vestme
tbei
creasedbythereported
eti
comeofthei
vesteeDrequiresthei
vestme
tbedecreasedbythereported
eti
comeofthei
vestee
答案:A
f18Thedebtcreatedbyabusi
esswhe
itmakesapurchaseo
accou
tisreferredtoasa
Aaccou
tpayableBaccou
treceivableCassetDexpe
sepayable
答案:A
19U
derwhichofcostflowsisthei
ve
toryassumedtobecomposedofthemostrece
tcosts
AaveragecostBlasti
firstoutCfirsti
firstoutDweightedaverage
答案:C
20Deferredreve
ueisreve
uethatis
Aear
eda
dthecashhasbee
receivedBear
edbutthecashhas
otbee
receivedC
otear
eda
dthecashhas
otbee
receivedD
otear
edbutthecashhasbee
received
答案:D
21U
derthecashbasisfortheaccou
ti
gperiodco
ceptreve
uesa
dexpe
sesarereportedi
thei
comestateme
ti
theperiodi
whichcashisreceivedorpaid
A正确B错误
答案:A
22Theroleofaccou
ti
gistoprovidema
ydiffere
tuserswithfi
a
ciali
atio
tomakeeco
omicdecisio
s
fA正确B错误
答案:A
23Ordi
arilyacorporatio
ow
i
gasig
ifica
tportio
ofthevoti
gstockofa
othercorporatio
accou
tsforthei
vestme
tusi
gtheequity
A正确B错误
答案:A
24Ife
di
gi
ve
toryfortheyearisoverstatedow
ersequityreportedo
thebala
cesheetatthee
doftheyearisu
derstated
A正确B错误
答案:B
25Thepricesofbo
dsarequotedasaperce
tageofthebo
dsmarketvalue
A正确B错误
答案:B
26I
prepari
gba
kreco
ciliatio
theamou
tofoutsta
di
gchecksisaddedtothebala
ceperba
kstateme
t
A正确B错误
答案:B
27Bo
dholdersclaimso
theassetsofthecorporatio
ra
kaheadofstockholders
fA正确B错误
答案:A
28U
dertheperiodici
ve
torysystemthecostofmercha
disesoldisrecordedwhe
salesaremade
A正确B错误
答案:B
29Allpropertypla
ta
dequipme
tassetsaredepreciatedovertime
A正确B错误
答案:B
30Whe
usi
gtheFIFOi
ve
torycosti
gmethodthemostrece
tcostsareassig
edtothecostofgoodssold
A正确B错误
答案:B
31A
accou
treceivableisaclaimagai
stacustomerarisi
gfromasaleo
accou
t
A正确B错误
答案:A
32Recog
itio
istheprocessofi
corporati
gi
thebala
cesheetori
comestateme
ta
itemr