2020 财务专业英语(同济大学浙江学院) 最新满分章节测试答案

文章目录[隐藏]

Chapter1-introduction to accounting The context and purpose of financial reporting
Chapter2-the regulatory framework The regulatory framework
Chapter3-the qualitative characteristics of financial information The qualitative characteristics of

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本课程起止时间为:2020-04-03到2020-06-30
本篇答案更新状态:已完结

Chapter1-introduction to accounting The context and purpose of financial reporting

小提示:本节包含奇怪的同名章节内容

1、问题:Which groups of people are most likely to be interested in the financial statements of a sole trader?1. Shareholders of the company2. The business’s bank manager3. The tax authorities4. Financial analysts
选项：
A:1 and 2 only
B:2 and 3 only
C:2, 3 and 4 only
D:1, 2 and 3 only
答案: 【2 and 3 only】

2、问题:Which of the following are advantages of trading as a limited liability company?1 Operating as a limited liability company makes raising finance easier because additional shares can be issued to raise additional cash.2 Operating as a limited liability company is more risky than operating as a sole trader because the shareholders of a business are liable for all the debts of the business whereas the sole trader is only liable for the debts up to the amount he has invested.
选项：
A:1 only
B:2 only
C:Both 1 and 2
D:Neither 1 or 2
答案: 【1 only】

3、问题:Which of the following are TRUE of partnerships?1 The partners’ individual exposure to debt is limited.2 Financial statements for the partnership by law must be produced and made public.3 A partnership is not a separate legal entity from the partners themselves.
选项：
A:1 and 2 only
B:2 only
C:3 only
D:1 and 3 only
答案: 【3 only】

4、问题:‎Which groups of people are most likely to be interested in the financial statements of a sole trader?‍‎1. Shareholders of the company‍‎2. The business’s bank manager‍‎3. The tax authorities‍‎4. Financial analysts‍
选项：
A:1 and 2 only
B:2 and 3 only
C:2, 3 and 4 only
D:1, 2 and 3 only
答案: 【2 and 3 only】

5、问题:‎Which of the following are advantages of trading as a limited liability company?‍‎1 Operating as a limited liability company makes raising finance easier because additional shares can be issued to raise additional cash.‍‎2 Operating as a limited liability company is more risky than operating as a sole trader because the shareholders of a business are liable for all the debts of the business whereas the sole trader is only liable for the debts up to the amount he has invested.‍‎‍
选项：
A:1 only
B:2 only
C:Both 1 and 2
D:Neither 1 or 2
答案: 【1 only】

6、问题:‎Which of the following are TRUE of partnerships?‎1 The partners’ individual exposure to debt is limited.‎2 Financial statements for the partnership by law must be produced and made public.‎3 A partnership is not a separate legal entity from the partners themselves.‎
选项：
A:1 and 2 only
B:2 only
C:3 only
D:1 and 3 only
答案: 【3 only】

Chapter2-the regulatory framework The regulatory framework

小提示:本节包含奇怪的同名章节内容

1、问题:What is the role of the IASB？
选项：
A:Oversee the standard setting and regulatory process
B:Formulate international financial reporting standards
C:Review defective accounts
D:Control the accountancy profession
答案: 【Formulate international financial reporting standards】

2、问题:‏What is the role of the IASB？‌
选项：
A:Oversee the standard setting and regulatory process
B:Formulate international financial reporting standards
C:Review defective accounts
D:Control the accountancy profession
答案: 【Formulate international financial reporting standards】