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名词解释题
英译中：Accounting cost
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Under the equity method, a stock purchase is recorded at its original cost and is not adjusted to fair market value each accounting period.()
此题为判断题(对，错)。
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The cost method of accounting for stock( )
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The method of accounting for investments in equity securities in which the investor records its share of periodic net income of the investee is the ( )
A、cost methodB、market methodC、income methodD、equity method
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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.
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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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16 Which of the following statements about accounting concepts and conventions are correct?(1) The entity concept requires that a business is treated as being separate from its owners.(2) The use of historical cost accounting tends to understate assets and profit when prices are rising.(3) The prudence concept means that the lowest possible values should be applied to income and assets and thehighest possible values to expenses and liabilities.(4) The money measurement concept means that only assets capable of being reliably measured in monetary termscan be included in the balance sheet of a business.A 1 and 2B 2 and 3C 3 and 4D 1 and 4
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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.
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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
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______ generates confidential information for internal decision makers, such as top executives, department heads, college deans, and hospital administrators.A．Internal auditingB．Management accountingC．Cost accountingD．Financial accounting
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Donald operates an accounting firm and has an annual summer party for the employees and their families. He believes the party benefits his employees. The cost of the food and beverages served at the party was $4,000. Donald also pays a band $500 to play at the party.. How much of the total cost can Donald deduct?()A.$0B.$2,000C.$2,500D.$4,000E.$4,500
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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
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Cost accounting analyzes a business's cost to help managers ______.A．expend moneyB．control expensesC．pay the debtsD．make budget
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英译中： We will refund the cost of the laundry. You may buy a new sweater and give us the receipt.
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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+
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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.
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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
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问答题Master of Accounting与MBA中的Accounting有什么区别？
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