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单选题
Accounting is More Than Numbers
Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to
record the growth of crops and herds. Accounting has greatly developed with the growth of joints tock companies .
When you think of accounting， you may find pages of tables and numbers. That image doesn’t usually give you too much excitement. When you have your ownbusiness， though， those numbers come to
mean the world to you because they give you the record of how much money you’ve earned or lost.
Actually， accounting is not simply about strange dollar amounts or boring numbers； they’re your sales figures， your costs， and your profits. In other words， accounting is alanguage of business.
Once you know how to work with those numbers， how to read those numbers and how to read the story they
tell， you will be able to manage your business toward greater success.
People in the old days relied on old accounting methods to record.（）
A
how much money they had
B
management of their business
C
the growth of crops and herds
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更多 “单选题Accounting is More Than Numbers Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to record the growth of crops and herds. Accounting has greatly developed with the growth of joints tock companies . When you think of accounting， you may find pages of tables and numbers. That image doesn’t usually give you too much excitement. When you have your ownbusiness， though， those numbers come to mean the world to you because they give you the record of how much money you’ve earned or lost. Actually， accounting is not simply about strange dollar amounts or boring numbers； they’re your sales figures， your costs， and your profits. In other words， accounting is alanguage of business. Once you know how to work with those numbers， how to read those numbers and how to read the story they tell， you will be able to manage your business toward greater success. People in the old days relied on old accounting methods to record.（）A howmuchmoneytheyhadB managementoftheirbusinessC thegrowthofcropsandherds” 相关考题
考题
You are the administrator of a Windows 2000 network. You need to store secured files for your company's accounting and legal departments on a Windows 2000 Professional computer.You want to accomplish the following goals:1. Enable users in both departments to access their own files from the network2. Enable users in the accounting department to view the legal accounting department's documents3. Prevent users in the legal department from being able to view the accounting department's documents4. Enable managers within the company to access and modify both the accounting and the legal department's filesYou take the following actions:1. Create two shared folders named Accounting and Legal2. Create three groups named Accounting, Legal, and Management3. Allow the Accounting group modify permission on the Accounting folder4. Allow the Legal group modify permission on the Legal folders.5. Allow the Management group modify permission on both the Accounting and Legal folders.Which result or results do these actions produce? (Choose all that apply)A．Users in both departments can access to their own files from the network.B．Users in the accounting department can view the legal department's documents.C．Users in the legal department cannot view the accounting department's documents.D．Company managers can access and modify both departments' files.
考题
The recovery strategy by Ahold’s management includes _____［A］ avoiding the next accounting scandal［B］ diverting investment to other fields［C］ issuing rights to more retailers［D］ selling the retailers with poor performance
考题
5 Financial statements have seen an increasing move towards the use of fair values in accounting. Advocates of ‘fairvalue accounting’ believe that fair value is the most relevant measure for financial reporting whilst others believe thathistorical cost provides a more useful measure.Issues have been raised over the reliability and measurement of fair values, and over the nature of the current levelof disclosure in financial statements in this area.Required:(a) Discuss the problems associated with the reliability and measurement of fair values and the nature of anyadditional disclosures which may be required if fair value accounting is to be used exclusively in corporatereporting. (13 marks)
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4 Whilst acknowledging the importance of high quality corporate reporting, the recommendations to improve it aresometimes questioned on the basis that the marketplace for capital can determine the nature and quality of corporatereporting. It could be argued that additional accounting and disclosure standards would only distort a marketmechanism that already works well and would add costs to the reporting mechanism, with no apparent benefit. Itcould be said that accounting standards create costly, inefficient, and unnecessary regulation. It could be argued thatincreased disclosure reduces risks and offers a degree of protection to users. However, increased disclosure has severalcosts to the preparer of financial statements.Required:(a) Explain why accounting standards are needed to help the market mechanism work effectively for the benefitof preparers and users of corporate reports. (9 marks)
考题
There are more and more ______ of software for accounting, this has made the different types of software more accessible in terms of costs and variety.
A manufacturers ;B manufacturing ;C manufactures
考题
听力原文：M: Accounting controls refer to plans, procedures and records required for safeguarding assets and producing reliable financial accounts.W: Yes. Accounting controls are important elements of a bank's internal control system, the soundness of which is vital for bank's survival.Q: What are the important elements of a bank's internal control system?(15)A．Accounting basis.B．Cash basis accounting.C．Accounting control.D．The chart of accounts of a bank.
考题
ACCOUNTING IS MORE THAN NUMBERS Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to record the growth of crops and herds. Accounting has greatly developed with the growth of joint-stock companies. When you think of accounting, you may find pages of tables and numbers. That image doesn’t usually give you too much excitement. When you have your own business, though, those numbers come to mean the world to you because they give you the record of how much money you’ve earned or lost. Actually, accounting is not simply about strange dollar amounts or boring numbers; they’re your sales figures, your costs, and your profits. In other words, accounting is a language of business. Once you know how to work with those numbers, how to read those numbers and how to read the story they tell, you will be able to manage your business toward greater success.1. Accounting could date back to about ()years ago.A. 7,000B. 6,000C. 5,0002. People in the old days relied on old accounting methods to record ().A. how much money they hadB. management of their businessC. the growth of crops and herds3. Accounting has greatly changed with the development of ().A. crops and herdsB. joint-stock companiesC. internet companies4. Accounting is very important in your business because it shows ().A. how much money you’ve earned or lostB. pages full of tables and numbersC. strange dollar amounts or boring numbers5. According to the writer, accounting is ().A. a language of businessB. your sales figures, your costs, and your profitsC. Both A and B
考题
PURPOSE OF ACCOUNTING Every company has an accounting office or a finance department that looks ()its accounting details. An accounting department is the backbone(脊梁)of every business. It records all the business transactions(交易), and keeps a track(记录) of the incomes(收入) and expenses(支出)of the business. The accounting department also helps to determine the correct financial position and standing of the business. For a systematic(系统的)and ()recording of transactions, accounting is important. The purpose of accounting is recording all the transactions honestly and accurately in the “Books of Accounts(账本)”. The accounting process can be defined ()“the process that begins when the transaction takes place and ends ()the transaction is recorded in the books of accounts”. It includes a series of steps that ()to analyze(分析)and record the business transactions for a particular period.1.A. forB. afterC. up2.A. accurateB. simpleC. correct3.A. toB. atC. as4.A. whenB. whichC. what5.A. useB. is usedC. uses
考题
Accounting is More Than NumbersAccounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to record the growth of crops and herds. Accounting has greatly developed with the growth of joint-stock companies.When you think of accounting, you may find pages of tables and numbers. That image doesnt usually give you too much excitement. When you have your own business, though, those numbers come to mean the world to you because they give you the record of how much money youve earned or lost.Actually, accounting is not simply about strange dollar amounts or boring numbers; theyre your sales figures, your costs, and your profits. In other words, accounting is a language of business. Once you know how to work with those numbers, how to read those numbers and how to read the story they tell, you will be able to manage your business toward greater success.21. Accounting could date back to about()years ago.A. 7,000B. 6,000C. 5,00022. People in the old days relied on old accounting methods to record().A. how much money they hadB. management of their businessC. the growth of crops and herds23. Accounting has greatly changed with the development of().A. crops and herdsB. joint-stock companiesC. internet companies24. Accounting is very important in your business because it shows().A. how much money youve earned or lostB. pages full of tables and numbersC. strange dollar amounts or boring numbers25. According to the writer, accounting is().A. a language of businessB. your sales figures, your costs, and your profitsC. Both A and B
考题
The two most common specialized fields of accounting in practice are().
A.managerial accounting and financial accountingB.managerial accounting and environmental accountingC.forensic accounting and financial accountingD.financial accounting and tax accounting systems
考题
资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.
The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.
Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.
Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.
The results of managerial decisions must be reported back to managements so that （ ）can be evaluated?A.The means of communication
B.The level of performance in all divisions of the company
C.The effectiveness of company policies
D.The financial reports
考题
资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.
The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.
Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.
Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.
Which of the following is an example of internal accounting controls?（ ）.A.person is required to keep the custody of asset as well as accounting records.
B.person is required to order merchandise and supplies and to receive them as well.
C.person is required to handle cash and another one to maintain accounting records.
D.traveling salesperson is required to present reports showing the number of calls made on customers.
考题
资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.
The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.
Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.
Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.
（ ）are not the means of communication included in the system of internal controls.A.Financial forecasts
B.According rules
C.Manuals of accounting policies and procedures
D.Organization charts
考题
Which one of the aaa accounting commands can be used to enable logging of both the start and stoprecords for user terminal sessions on the router？（）A、aaa accounting connection start-stop tacacs+B、aaa accounting exec start-stop tacacs+C、aaa accounting system start-stop tacacs+D、aaa accounting network start-stop tacacs+
考题
You are designing an authentication strategy for the accounting department. Your solution must meet business requirements. What should you do？（）A、Install wireless network cards on all accounting department computers. Select PEAP authenticationB、Install user certificates on all accounting department computers. Configure these computers to respond to requests for IPSec encryptionC、Issue smart cards and smart card readers to all accounting department users and computers. Require NTLMv2 authenticationD、Issue smart cards and smart card readers to all accounting department users and computers. Configure the domain to require smart cards for the accounting department users during logon
考题
You are the administrator of a Windows 2000 network. You need to store secured files for your company’s Accounting and Legal departments on a Windows 2000 Professional computer. You want to accomplish the following goals： • Enable users in both departments to access their own files from the network • Enable users in the Accounting department to view the Legal department’s documents • Prevent users in the Legal department from being able to view the Accounting department’s documents • Enable managers within the company to access and modify both the Accounting and the Legal department’s files You take the following actions： • Create two shared folders named Accounting and Legal • Create three groups named Accounting， Legal， and Management • Allow the Accounting group Modify permission on the Accounting folder • Allow the Accounting group Read permissions on the Legal folders. • Allow the Management group Modify permission on both the Accounting and Legal folders. Which result or results do these actions produce？（）A、Users in both departments can access to their own files from the network.B、Users in the Accounting department can view the Legal department’s documents.C、Users in the Legal department cannot view the Accounting department’s documents.D、Company managers can access and modify both departments’ files.
考题
You are the administrator of ExamSheet's Windows 2000 network. You need to store secured files for ExamSheet's accounting and legal departments on a Windows 2000 Professional computer. You create two shared folders named Accounting and Legal with the default NTFS and share permissions. You also create two groups named Accounting and Legal and add the appropriate user accounts into the appropriate groups. To meet the security requirements for the shared folders the following criteria must be met: 1.Users in both departments must be able to update their own files from the network. 2.Users in the accounting department must be able to view the legal department's documents from the network. 3.Users in the legal department must be prevented from being able to view the accounting department's documents from the network.You want to ensure that all security requirements are met using the least amount of administrative effort. What should you do? （）A、Allow the Accounting groupReadpermission on the Accounting share and the Legal shared folder. Allow the Legal groupReadpermissions on the Legal shared folder.B、Allow the Accounting groupFull Controlpermissions on the Accounting shared folder and the Legal shared folder. Allow the Legal groupFull Controlpermission on the Legal shared folder.C、Deny the Everyone groupFull Controlpermissions on the Accounting shared folder.D、Deny the Legal groupFull Controlpermission on the Accounting shared folder.
考题
多选题If 4 more than twice n is a negative number and 6 more than n is a positive number, which of the following numbers could be the value of n? (Select all such numbers.)A-5B4C-3
考题
单选题Which organizations can post to the same set of books?（）A
those organizations that share the same functional currency, calendar and accounting flexfield structureB
those organizations that share the same currency but do not share the same calendar and accounting flexfield structureC
those organizations that share the same accounting flexfield structure but do not share the same calendar and functional currencyD
those organizations that share the same calendar but do not share the same functional currency and accounting flexfield structure
考题
单选题下列统计命令中，（）能用来记录用户在路由器上的终端会话的起始和终结时间。A
aaa accounting network start-stop tacacs+B
aaa accounting system start-stop tacacs+C
aaa accounting exec start-stop tacacs+D
aaa accounting connection start-stop tacacs+
考题
单选题The medical board, concerned by the drop in insurance payments and the failure of the accounting department to obtain the anticipated funds, resolved to pursue legal action against the insurance company.A
concerned by the drop in insurance payments and the failure of the accounting department to obtainB
concerning the drop in payments by insurance and the failure of the accounting department to obtainC
because of its concern for the dropping insurance payments and the accounting department’s failure at obtainingD
in its concern that the drop in insurance payments and the failure of the accounting department to obtainE
being concerned about the drop in insurance payments and the accounting department falling to obtain
考题
单选题Saul needs access to files that are in the Accounting folder on his computer. A local group named accounting is granted full control permission to the accounting folder and the files within it. Saul is a member of the accounting local group but he cannot access the files that he needs. What should you do？（）A
Grant Saul NTFS permission so that he can access any parent folder or files in the shared sales folder.B
Share the Sales folder and grant Saul shared folder permission to access the shared sales folder.C
Remove Saul from any other groups that have been explicitly denied access to the accounting folder.D
Delete the Sales local group and recreate， add individual user accounts from the sales department back into sales local group.
考题
单选题Accounting is More Than Numbers
Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to
record the growth of crops and herds. Accounting has greatly developed with the growth of joints tock companies .
When you think of accounting， you may find pages of tables and numbers. That image doesn’t usually give you too much excitement. When you have your ownbusiness， though， those numbers come to
mean the world to you because they give you the record of how much money you’ve earned or lost.
Actually， accounting is not simply about strange dollar amounts or boring numbers； they’re your sales figures， your costs， and your profits. In other words， accounting is alanguage of business.
Once you know how to work with those numbers， how to read those numbers and how to read the story they
tell， you will be able to manage your business toward greater success.
Accounting is very important in your business because it shows（）.A
howmuchmoneyyou’veearnedorlostB
pagesfulloftablesandnumbersC
strangedollaramountsorboringnumbers
考题
单选题Accounting is More Than Numbers
Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to
record the growth of crops and herds. Accounting has greatly developed with the growth of joints tock companies .
When you think of accounting， you may find pages of tables and numbers. That image doesn’t usually give you too much excitement. When you have your ownbusiness， though， those numbers come to
mean the world to you because they give you the record of how much money you’ve earned or lost.
Actually， accounting is not simply about strange dollar amounts or boring numbers； they’re your sales figures， your costs， and your profits. In other words， accounting is alanguage of business.
Once you know how to work with those numbers， how to read those numbers and how to read the story they
tell， you will be able to manage your business toward greater success.
Accounting could date back to about（）years ago.A
7,000B
6,000C
5,000
考题
问答题Master of Accounting与MBA中的Accounting有什么区别？
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