会计英语Chapter03
Summary of Questions by Difficulty Level (DL) and Learning Objective (LO) True/Fal Item DL LO Item DL LO Item DL LO
1.Easy C1 23.Hard C2 46.Easy P1
2.Easy C1 24.Hard C2 47.Easy P1
3.Med C1 25.Hard C2 48.Easy P1
4.Med C1 26.Easy C3 49.Easy P1
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5.Easy C2 27.Easy C3 50.Easy P1
6.Easy C2 28.Easy C3 51.Easy P1
7.Easy C2 29.Easy C3 52.Med P1
8.Med C2 30.Easy C3 53.Med P1
9.Med C2 31.Med C3 54.Med P1
10.Med C2 32.Med C3 55.Med P1
11.Med C2 33.Med C3 56.Med P1
12.Med C2 34.Med C3 57.Hard P1
13.Med C2 35.Med C3 58.Hard P1
14.Med C2 36.Hard C3 59.Hard P1
15.Med C2 37.Med A1 60.Hard P1
16.Med C2 38.Med A1 61.Easy P2
17.Med C2 39.Hard A1 62.Easy P2
18.Med C2 40.Hard A1 63.Easy P3
19.Med C2 41.Easy A2 64.Easy P3
20.Med C2 42.Easy A2 65.Med P3
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21.Hard C2 43.Med A2 66.Med P3
22.Hard C2 44.Med A2 67.Easy P4
45.Hard A2 68.Easy P4
Multiple Choice
Item DL LO Item DL LO Item DL LO
69.Easy C1 93. Easy P1 117. Hard P1
70.Med C1 94. Easy P1 118. Hard P1
71.Med C1 95. Med P1 119. Hard P1
72.Med C1 96. Med P1 120. Hard P1
73.Med C1 97. Med P1 121. Hard P1
74.Easy C2 98. Med P1 122. Hard P1
富有75.Easy C2 99. Med P1 123. Hard P1
76.Med C2 100. Med P1 124. Hard P1
77.Med C2 101. Med P1 125. Hard P1
78.Med C2 102. Med P1 126. Hard P1
79.Med C2 103. Med P1 127. Hard P1
80.Med C2 104. Med P1 128. Hard P1
81.Med C2 105. Med P1 129. Hard P1
82.Hard C2 106. Med P1 130. Hard P1
83.Hard C2 107. Med P1 131. Easy P2
84.Med C3 108. Med P1 132. Easy P2
85.Med A1 109. Med P1 133. Med P2
86.Hard A1 110. Med P1 134. Med P2
87.Hard A1 111. Med P1 135. Easy P3
简单自我介绍88.Hard A1 112. Med P1 136. Med P3
89.Easy A2 113. Med P1 137. Med P3
90.Easy A2 114. Med P1 138. Med P4
91.Med A2 115. Med P1 139. Med P4
92.Med A2 116. Hard P1
Matching
Item DL LO Item DL LO Item DL LO 140. Med C1,C2 141. Med C1-C3 142. Med P1 P1,P2,A2 P2,P3
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Item DL LO Item DL LO Item DL LO 143. Med C1 148. Hard C3 153. Hard P1 144. Med C2 149. Har
d A1 154. Hard P1,P4 145. Med C2 150. Hard A2 155. Easy P2 146. Med C3 151. Easy P1 156. Easy P3 147. Med C3 152. Hard P1 157. Med Problems
Item DL LO Item DL LO Item DL LO 158. Hard A1 169. Med P1 180. Med P1 159. Hard A1 170. Med P1 181. Hard P2 160. Hard A1 171. Med P1 182. Med P3 161. Hard A1 172. Med P1 183. Med P3 162. Med A2 173. Med P1 184. Med P3 163. Med A2 174. Med P1 185. Med P3 164. Med A2 175. Med P1 186. Med P3 165. Easy P1 176. Med P1 187. Med P3 166. Easy P1 177. Hard P1,P2 188. Med P4 167. Med P1 178. Hard P1,P2 189. Med P4 168. Med P1 179. Hard P1,P4
Completion Problems
Item DL LO Item DL LO Item DL LO 190. Med C1 196. Med C3 202. Easy P1 191. Med C2 197. Med C3 203. Easy P1 192. Med C2 198. Med C3 204. Easy P1 193. Hard C2 199. Med C3 205. Easy P1 194. Med C3 200. Hard A1 206. Med P2 195. Med C3 201. Easy A2 207. Med P3
Problems
Item DL LO Item DL LO Item DL LO
208. Med C2, A1 210 Hard C2,P1,
P3 212. Hard C2, P1,
P3
209. Med A2 211. Hard A2
True / Fal Questions
1. A company's fiscal year must correspond with the calendar year.
FALSE
AACSB: Communications
AICPA BB: Industry
AICPA FN: Decision Making
Difficulty: Easy
Learning Objective: C1
2. The time period principle assumes that an organization's activities can be divided into specific time periods. TRUE
AACSB: Communications
AICPA BB: Industry
AICPA FN: Decision Making
Difficulty: Easy
Learning Objective: C1
3. Interim statements report a company's business activities for a 1-year period.
FALSE
AACSB: Communications
AICPA BB: Industry
AICPA FN: Decision Making
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Difficulty: Medium
Learning Objective: C1
4. A fiscal year refers to an organization's accounting period that spans twelve concutive months or 52 weeks. TRUE
AACSB: Communications
AICPA BB: Industry
AICPA FN: Decision Making
Difficulty: Medium
Learning Objective: C1
5. Adjusting entries are made after the preparation of financial statements.
FALSE
AACSB: Communications
AICPA BB: Industry
AICPA FN: Decision Making
Difficulty: Easy
Learning Objective: C2
6. Adjusting entries result in a better matching of revenues and expens for the period. TRUE
AACSB: Communications
AICPA BB: Industry
AICPA FN: Decision Making
Difficulty: Easy
Learning Objective: C2
7. Two main accounting principles ud in accrual accounting are matching and full closure. FALSE
AACSB: Communications
AICPA BB: Industry
AICPA FN: Decision Making
Difficulty: Easy
Learning Objective: C2
8. Adjusting entries are ud to bring ast or liability accounts to their proper amount and update the related expen or revenue account.
TRUE
AACSB: Communications
AICPA BB: Industry
AICPA FN: Decision Making
Difficulty: Medium
Learning Objective: C2
9. The matching principle requires that revenue not be assigned to the accounting period in which it is earned.
FALSE
AACSB: Communications
AICPA BB: Industry简笔画牛
AICPA FN: Decision Making
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Difficulty: Medium
Learning Objective: C2
10. The revenue recognition principle is the basis for making adjusting entries that pertain to unearned and accrued revenues.
TRUE
AACSB: Communications
AICPA BB: Industry
AICPA FN: Decision Making
Difficulty: Medium
Learning Objective: C2
11. The cash basis of accounting commonly results in financial statements that are not comparable from period to period.
TRUE
AACSB: Communications
AICPA BB: Industry
AICPA FN: Decision Making
Difficulty: Medium
Learning Objective: C2
12. Under the cash basis of accounting, no adjustments are made for prepaid, unearned, and accrued items.
TRUE
AACSB: Communications
AICPA BB: Industry
AICPA FN: Decision Making
Difficulty: Medium
Learning Objective: C2
13. Since the revenue recognition principle requires that revenues be earned, there are no unearned revenues in accrual accounting.
FALSE
AACSB: Communications
AICPA BB: Industry
AICPA FN: Decision Making
Difficulty: Medium
Learning Objective: C2
14. The matching principle requires that expens get recorded in the same accounting period as the revenues that are earned as a result of the expens, not when cash is paid.
TRUE
AACSB: Communications
AICPA BB: Industry
AICPA FN: Decision Making
Difficulty: Medium
Learning Objective: C2
15. The cash basis of accounting is an accounting system in which revenues are reported when cash is received and expens are reported when cash is paid.
TRUE
AACSB: Communications
AICPA BB: Industry
AICPA FN: Decision Making
Difficulty: Medium
Learning Objective: C2
