超星财务专业英语期末答案(学习通2023题目答案)
41 min read超星财务专业英语期末答案(学习通2023题目答案)
The超星财务 context and purpose of financial reporting
1、Which groups of people are most likely to be interested in the financial statements of a sole trader?专业 1. Shareholders of the company 2. The business's bank manager 3. The tax authorities 4. Financial analysts
A、1 and 2 only
B、英语2 and 3 only
C、期末2,答案 3 and 4 only
D、1,学习 2 and 3 only
2、Which of the following are advantages of trading as a limited liability company?通题 1 Operating as a limited liability company makes raising finance easier because additional shares can be issued to raise additional cash. 2 Operating as a limited liability company is more risky than operating as a sole trader because the shareholders of a business are liable for all the debts of the business whereas the sole trader is only liable for the debts up to the amount he has invested.
A、1 only
B、目答2 only
C、超星财务Both 1 and 2
D、专业Neither 1 or 2
3、英语Which of the following are TRUE of partnerships?期末 1 The partners’ individual exposure to debt is limited. 2 Financial statements for the partnership by law must be produced and made public. 3 A partnership is not a separate legal entity from the partners themselves.
A、1 and 2 only
B、答案2 only
C、学习3 only
D、通题1 and 3 only
Chapter2-the regulatory framework
The regulatory framework
1、What is the role of the IASB？
A、Oversee the standard setting and regulatory process
B、Formulate international financial reporting standards
C、Review defective accounts
D、Control the accountancy profession
Chapter3-the qualitative characteristics of financial information
The qualitative characteristics of financial information
1、Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal use?
A、The substance over form concept
B、The accruals concept
C、The going concern concept
D、The business entity concept
2、Sales revenue should be recognised when goods and services have been supplied; costs are incurred when goods and services have been received. Which accounting concept governs the above?
A、The substance over form concept
B、The materiality concept
C、The accruals concept
D、The duality concept
3、According to the lASB's Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful representation? 1 It is neutral 2 It is relevant 3 It is presented fairly 4 It is free from material error
A、1 and 2
B、2 and 3
C、1 and 4
D、3 and 4
4、Listed below are some comments on accounting concepts. 1 In achieving a balance between concepts, the most important consideration is satisfying as far as possible the economic decision-making needs of users. 2 Materiality means that only items having a physical existence may be recognised as assets. 3 The substance over form convention means that the legal form of a transaction must always be shown in financial statements, even if this differs from the commercial effect. Which, if any, of these comments is correct, according to the lASB's Conceptual Framework for Financial Reporting?
A、1 only
B、2 only
C、3 only
D、None of them
5、Which, if any, of the following statements about accounting concepts and the characteristics of financial information are correct? 1 The concept of substance over form means that the legal form of a transaction must be reflected in financial statements, regardless of the economic substance. 2 Information is not material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements. 3 It may sometimes be necessary to exclude information that is relevant and reliable from financial statements because it is too difficult for some users to understand.
A、1 and 2 only
B、2 and 3 only
C、1 and 3 only
D、None of these statements are correct
6、Which one of the following is not a qualitative characteristic of financial information according to the Conceptual Framework for Financial Reporting?
A、Faithful representation
B、Relevance
C、Timeliness
D、Accruals
学习通财务专业英语
财务专业英语是财务职业人员必须掌握的重要技能之一。掌握好财务专业英语不仅可以提高自己的职业能力，还能为自己的职业发展带来更多的机会。学习通提供了丰富的财务专业英语课程，以下是一些学习财务专业英语的技巧。
掌握财务词汇
财务专业英语中的词汇是非常重要的，因为几乎每个财务领域都有自己的专业术语。财务专业英语中的一些常见词汇包括：资产负债表（balance sheet）、现金流量表（cash flow statement）、利润表（income statement）、成本会计（cost accounting）等。
了解财务概念
除了掌握财务词汇，了解财务概念也是非常重要的。财务专业英语中的一些重要概念包括：现金流量（cash flow）、净现值（net present value）、资本预算（capital budgeting）、成本效益分析（cost-benefit analysis）等。
阅读财务报告
阅读财务报告是学习财务专业英语的重要方法之一。财务报告通常包括资产负债表、现金流量表和利润表等。通过阅读财务报告，可以了解企业的财务状况和经营情况，同时还可以学习到财务专业英语的应用。
参加财务会议
参加财务会议是学习财务专业英语的另一个方法。财务会议是财务专业人员进行交流和学习的重要场所。通过参加财务会议，可以学习到财务专业英语的实际应用，同时还可以结交更多的同行。
总结
学习财务专业英语需要长期的积累和不断的实践。以上是一些学习财务专业英语的技巧，希望对大家有所帮助。在学习财务专业英语的过程中，我们也可以参考学习通提供的财务专业英语课程，提高自己的职业能力和竞争力。
学习通财务专业英语
财务专业英语是财务职业人员必须掌握的重要技能之一。掌握好财务专业英语不仅可以提高自己的职业能力，还能为自己的职业发展带来更多的机会。学习通提供了丰富的财务专业英语课程，以下是一些学习财务专业英语的技巧。
掌握财务词汇
财务专业英语中的词汇是非常重要的，因为几乎每个财务领域都有自己的专业术语。财务专业英语中的一些常见词汇包括：资产负债表（balance sheet）、现金流量表（cash flow statement）、利润表（income statement）、成本会计（cost accounting）等。
了解财务概念
除了掌握财务词汇，了解财务概念也是非常重要的。财务专业英语中的一些重要概念包括：现金流量（cash flow）、净现值（net present value）、资本预算（capital budgeting）、成本效益分析（cost-benefit analysis）等。
阅读财务报告
阅读财务报告是学习财务专业英语的重要方法之一。财务报告通常包括资产负债表、现金流量表和利润表等。通过阅读财务报告，可以了解企业的财务状况和经营情况，同时还可以学习到财务专业英语的应用。
参加财务会议
参加财务会议是学习财务专业英语的另一个方法。财务会议是财务专业人员进行交流和学习的重要场所。通过参加财务会议，可以学习到财务专业英语的实际应用，同时还可以结交更多的同行。
总结
学习财务专业英语需要长期的积累和不断的实践。以上是一些学习财务专业英语的技巧，希望对大家有所帮助。在学习财务专业英语的过程中，我们也可以参考学习通提供的财务专业英语课程，提高自己的职业能力和竞争力。
