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