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The accounting equation shows the relationship among ______.
A．assets, liabilities and investor's yield
B．assets, liabilities and owner's equity
C．capital, liabilities and profits
D．capital, costs and profits
A、$100, and her economic profits are $75.
B、$100, and her economic profits are $25.
C、$25, and her economic profits are $100.
D、$75, and her economic profits are $125.
A、competition will force firms to attain economic profits rather than accounting profits.
B、competition will force firms to produce surplus output, which drives up price.
C、the average costs of production will increase.
D、the average costs of production will decrease.
A．They can be used to value a controlling stake in an organization
B．Valuation is based on accounting profits rather than cash flows
C．It can be difficult to establish a realistic sustainable level of earnings
D．It can be difficult to identify a suitable P/E ratio for a listed entity
A New York City cab operator appears to be making positive profits in the long run after carefully accounting for the operating and labor costs.Does this violate the competitive model？Why or why not？
Consolidated financial statements are presented on the basis that the companies within the group are treated as if they are a single economic entity. Which TWO of the following are requirements of preparing consolidated financial statements？ (1)All subsidiaries must adopt the accounting policies of the parent in their individual financial statements (2)Subsidiaries with activities which are substantially different to the activities of other members of the group should not be consolidated (3)All entity financial statements within a group should normally be prepared to the same accounting year end prior to consolidation (4)Unrealised profits within the group must be eliminated from the consolidated financial statements
A、(3) and (4)
B、(1) and (2)
C、(2) and (4)
D、(1) and (3)
1 A low-geared company is more able to survive a downturn in profit than a highly-geared company.
2 If a company has a high price earnings ratio, this will often indicate that the market expects its profits to rise.
3 All companies should try to achieve a current ratio (current assets/current liabilities) of 2:1.
A 2 and 3 only
B 1 and 3 only
C 1 and 2 only
D All three statements are correct
阅读下面的句子，根据文章内容进行判断，正确写“T”错误写“F”
Accounting errors will happen from time to time, but many common accounting mistakes can be avoided with proper planning and preparation. Here are the top seven accounting mistakes that should be paid more attention to.
(1 )Not knowing your true cash balance: Due to things like automatic payments and bank charges, money that appears in your cash drawer and your checking account may already be spent.
(2)Mistaking profits for cash: When you have a lot of credit sales, your company can post big profits without seeing any cash.
(3)Paying bills too soon: If your vendors give you thirty days to pay them, take it. Unless you get a discount for paying early, paying your bills only when they’re due improves your company’s cash flow.
(4)Avoiding book -keeping tasks: Not recording and posting transactions regularly leaves you with a mountain of book-keeping to deal with in the end.
(5)Paying accidental dividends: Every time a corporation owner takes money out of his business, it counts as a dividend. That can lead to a bigger personal income-tax bill.
(6)Not keeping personal finances separate from business: Mixing up business and personal money can cause bookkeeping and legal problems.
(7)Setting prices too low: Know your costs before you set product or service prices, or you run the risk of losing money on every sale. A simple break-even analysis can help you set prices at a profitable level.
() 21. Accounting mistakes cannot be avoided.
() 22. With a lot of credit sales, your company may have no cash at hand.
() 23. It is recommended not to pay bills too soon.
() 24. Business money and personal money can be mixed up.
() 25. Try your best to know your costs before you set product or service prices.
(1) The money measurement concept requires all assets and liabilities to be accounted for at historical cost.
(2) The substance over form. convention means that the economic substance of a transaction should be reflected in
the financial statements, not necessarily its legal form.
(3) The realisation concept means that profits or gains cannot normally be recognised in the income statement until
realised.
(4) The application of the prudence concept means that assets must be understated and liabilities must be overstated
in preparing financial statements.
A 1 and 3
B 2 and 3
C 2 and 4
D 1 and 4.
A、Petre Co has decided to sell its investment in Alpha Co as it is loss-making; the directors believe its exclusion from consolidation would assist users in predicting the group’s future profits
B、Beta Co is a bank and its activity is so different from the engineering activities of the rest of the group that it would be meaningless to consolidate it
C、Delta Co is located in a country where local accounting standards are compulsory and these are not compatible with IFRS used by the rest of the group
D、Gamma Co is located in a country where a military coup has taken piace and Petre Co has lost control of the investment for the foreseeable future
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