绪论 单元测试

1、判断题：
Basic accounting addresses introduction to the concepts and principles of the accounting process, the technical and procedural aspects of preparing external financial statements.( ）
选项：
A:错
B:对
答案: 【对】

2、判断题：
The primary function of financial accounting is to provide useful financial information to external users of the business enterprise. ( ）
选项：
A:错
B:对
答案: 【对】

第一章 单元测试

1、单选题：
Accountants refer to an economic event as a （ ）.
选项：
A:change in ownership
B:transaction
C:purchase
D:sale
答案: 【transaction】

2、单选题：
The process of recording transactions has become more efficient because （ ）
选项：
A:computers are used in processing business events
B:business events are recorded only at the end of the year
C:fewer events can be quantified in financial terms
D:more people have been hired to record business transactions
答案: 【computers are used in processing business events】

3、单选题：
Communication of economic events is the part of the accounting process that involves （ ） .
选项：
A:quantifying transactions into dollars and cents
B:identifying economic events
C:recording and classifying information
D:preparing accounting reports
答案: 【preparing accounting reports】

4、单选题：
Which of the following events cannot be quantified into dollars and cents and recorded as an accounting transaction? （ ）
选项：
A:The appointment of a new accounting firm to perform an audit.
B:The sale of store equipment.
C:The purchase of a new computer.
D:Payment of income taxes.
答案: 【The appointment of a new accounting firm to perform an audit.】

5、单选题：
The use of computers in recording business events （ ）
选项：
A:is economical only for large businesses
B:does not use the same principles as manual accounting systems
C:has made the recording process more efficient
D:has greatly impacted the identification stage of the accounting process
答案: 【has made the recording process more efficient】

第二章 单元测试

1、单选题：
A building is offered for sale at $500,000 but is currently assessed at $400,000. The purchaser of the building believes the building is worth $475,000, but ultimately purchases the building for $450,000. The purchaser records the building at （ ）
选项：
A:$450,000
B:$50,000
C:$475,000
D:$400,000
答案: 【$450,000】

2、单选题：
If the assets of a company increase by $100,000 during the year and its liabilities increase by $35,000 during the same year, then the change in equity of the company during the year must have been: （ ）
选项：
A:a decrease of $135,000
B:a decrease of $65,000
C:an increase of $65,000
D:an increase of $135,000
答案: 【an increase of $65,000】

3、单选题：
Net income will result during a time period when: （ ）
选项：
A:revenues exceed expenses
B:expenses exceed revenues
C:assets exceed liabilities
D:assets exceed revenues
答案: 【assets exceed liabilities】

4、单选题：
Performing services on account will have the following effects on the components of the basic accounting equation: （ ）
选项：
A:increase assets and increase equity
B:increase liabilities and increase equity
C:increase assets and increase liabilities
D:increase assets and decrease equity
答案: 【increase assets and increase equity】

5、单选题：
Which of the following events is not recorded in the accounting records? （ ）
选项：
A:Equipment is purchased on account.
B:Cash investment is made into the business.
C:An employee is terminated.
D:A company pays a cash dividend.
答案: 【An employee is terminated.】