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注册公共会计师通常缩写为CPACPA是指通过了一系列考试

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- 1 - CAPITAL UNIVERSITY OF ECONOMICS AND BUSINESS EXAMINGATION OF ACCOUNTING (BACHELOR DEGREE 02) SCHOOL OF ACCOUNTING Date: Class: Name Marks: I. Matching (10 marks): Listed below are technical terms in accounting. a. Operating cycle b. Embezzlement c. Matching principle d. Dividends e. Limited liability f. Liability g. Periodic inventory system h. Materiality i. Prepaid expenses j. Trial balance Each of the following statements may describe one of these technical terms. For each statement, indicate the term described. 1. Obligations of an entity arising from past transactions. 2. A device that proves the equality of debits and credits posted to the ledger. 3. The generally accepted accounting principle used in determining when expenses should be offset against revenue. 4. An accounting concept that may justify departure from other accounting principles for purposes of convenience and economy. 5. A balance sheet category used for reporting advance payments of such items as insurance, rent, and office supplies. 6. The repeating sequence of transactions by which a business generates its revenue and cash receipts from customers. 7. An inventory system which eliminates the need for recording the cost of goods sold as sales occur. The amounts of inventory and the cost of goods sold are not known until a complete physical inventory is taken at fiscal year- end. 8. Distribution of assets to the owners of a corporation. 9. The concept that an owner of a business cannot lose more that the amount of his or her equity investment. 10. A theft of assets which is concealed by falsification of the accounting records. II. True and False (10 Marks) 1. Assets are originally recorded in accounting records at ...

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注册公共会计师通常缩写为CPACPA是指通过了一系列考试

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