单选题 Directions: Read the following passages and
determine whether the sentences are "Right" or "Wrong". ff there is not enough
information to answer "Right" or "Wrong", choose "Doesn't say". {{B}}Passage
One{{/B}}
The most basic tool of the accountant
is the accounting equation. This equation presents the assets of the business
and the claims to those assets. Assets are economic resources of a business that
are expected to be of benefit in the future. Cash, office supplies, merchandise,
furniture, land and buildings are examples. Claims to those assets come from two
sources. Liability are outsider claims, which are economic
obligations, debts payable to outsiders. These outside parties are called
creditors. For example a creditor who has loaned money to a business has a
claim—a legal right—to a part of the assets until the business pays the debt.
"Insider claims" are called owners equity or capital. These are the claims held
by the owners of the business. An owner has a claim to the entity's assets
because he or she has invested in the business. Owners' equity is measured by
subtracting liabilities from assets.
单选题
Assets can be classified into current assets and fixed assets.
【正确答案】
C
【答案解析】文中第一段第二、三句话仅指出Assets are economic resources of a business that are expected to be of benefit in the future. Cash, office supplies, merchandise, furniture, land and buildings are examples. 并没有说资产被分为流动资产和固定资产。
单选题
The owners of a business are those who have invested their money in the business. Therefore, they are the only persons who have the right of claims to the assets of the business.
【正确答案】
B
【答案解析】第一段最后指出Claims to those assets come from two sources. 第二段紧接着指出两种来源分别是Liability和owners' equity or capital。
单选题
The amount of liabilities of a business tells us how much the business owes to outsiders.
【正确答案】
B
【答案解析】从文中第二段第一句话Liability are "outsider claims", which are economic obligations. debts payable to outsiders. 题中的意思正好相反。owes to借出。