中级财务会计英选择题判断题

第一章1.Financial accounting is the process of identifying, measuring ， analyzing ， and communicating financial information needed by management to plan, evaluate ， and control an organiza-tion's operations。5.Financial reports in the early 21st century did not provide any information about a company’s soft assets。7。While objectives for financial reporting exist on an informal basis ， no formal objectives have been adopted.3。Users of the financial information provided by a company use that information to make capital allocation decisions。15.FASB Technical Bulletins are more authoritative than FASB Standards and Interpretations。33。What is a major objective of financial reporting？a.Provide information that is useful to management in making decisions。b.Provide information that clearly portray nonfinancial transactions.c。Provide information that is useful to assess the amounts, timing ， and uncertainty of perspective cash receipts.d。Provide information that excludes claims to the resources。34。What is a major objective of financial reporting？a。Provide information that is useful to the Internal Revenue Service in determining the amount of federal income taxes payable.b。Provide information that is useful in assessing the amounts and timing of revenue.c。Provide information that is comprehensible only by sophisticated investors.d。Provide information that clearly portrays the economic resources of an enterprise。35。 Which of the following statements is not an objective of financial reporting?a。Provide information that is useful in investment and credit decisions。b。Provide information about enterprise resources ， claims to those resources， and changes to them.c。Provide information on the liquidation value of an enterprise...