商务英语(本科)
Accounting is More Than Numbers Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to record the growth of crops and herds. Accounting has greatly developed with the growth of joints tock companies .
题目
Accounting is More Than Numbers Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to record the growth of crops and herds. Accounting has greatly developed with the growth of joints tock companies . When you think of accounting， you may find pages of tables and numbers. That image doesn’t usually give you too much excitement. When you have your ownbusiness， though， those numbers come to mean the world to you because they give you the record of how much money you’ve earned or lost. Actually， accounting is not simply about strange dollar amounts or boring numbers； they’re your sales figures， your costs， and your profits. In other words， accounting is alanguage of business. Once you know how to work with those numbers， how to read those numbers and how to read the story they tell， you will be able to manage your business toward greater success. People in the old days relied on old accounting methods to record.（）
- A、 how much money they had
- B、 management of their business
- C、 the growth of crops and herds
相似问题和答案
第1题：
A manufacturers ;
B manufacturing ;
C manufactures
第2题：
ACCOUNTING IS MORE THAN NUMBERS Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to record the growth of crops and herds. Accounting has greatly developed with the growth of joint-stock companies. When you think of accounting, you may find pages of tables and numbers. That image doesn’t usually give you too much excitement. When you have your own business, though, those numbers come to mean the world to you because they give you the record of how much money you’ve earned or lost. Actually, accounting is not simply about strange dollar amounts or boring numbers; they’re your sales figures, your costs, and your profits. In other words, accounting is a language of business. Once you know how to work with those numbers, how to read those numbers and how to read the story they tell, you will be able to manage your business toward greater success.
1. Accounting could date back to about ()years ago.
A. 7,000
B. 6,000
C. 5,000
2. People in the old days relied on old accounting methods to record ().
A. how much money they had
B. management of their business
C. the growth of crops and herds
3. Accounting has greatly changed with the development of ().
A. crops and herds
B. joint-stock companies
C. internet companies
4. Accounting is very important in your business because it shows ().
A. how much money you’ve earned or lost
B. pages full of tables and numbers
C. strange dollar amounts or boring numbers
5. According to the writer, accounting is ().
A. a language of business
B. your sales figures, your costs, and your profits
C. Both A and B
第3题：
You are the administrator of a Windows 2000 network. You need to store secured files for your company's accounting and legal departments on a Windows 2000 Professional computer.
You want to accomplish the following goals:
1. Enable users in both departments to access their own files from the network
2. Enable users in the accounting department to view the legal accounting department's documents
3. Prevent users in the legal department from being able to view the accounting department's documents
4. Enable managers within the company to access and modify both the accounting and the legal department's files
You take the following actions:
1. Create two shared folders named Accounting and Legal
2. Create three groups named Accounting, Legal, and Management
3. Allow the Accounting group modify permission on the Accounting folder
4. Allow the Legal group modify permission on the Legal folders.
5. Allow the Management group modify permission on both the Accounting and Legal folders.
Which result or results do these actions produce? (Choose all that apply)
A．Users in both departments can access to their own files from the network.
B．Users in the accounting department can view the legal department's documents.
C．Users in the legal department cannot view the accounting department's documents.
D．Company managers can access and modify both departments' files.
解析：Explanation:
A: The Accounting group has Modify permission to the Accounting folder, and the Legal department has Modify permission to the Legal folders, so both departments can access their own files.
C: The Legal group has not been granted any permissions on the Accounting folder so they cannot access the Accounting department's documents.
D: The Management group has Modify permissions to both the Accounting and the Legal folders so they will be able to modify both departments' files.
Incorrect Answers
B: The Accounting group has been not been granted any permissions on the Legal folders. They cannot view these folders.
第4题：
The accounting principles () shall be the same as those applied in preceding years.
A、being employed
B、employing
C、employed
D、employ
第5题：
听力原文：Although the said company is a sun-rising firm, its accounting management should be improved before the loan is extended to it.
(9)
A．The company is a sun-rising firm so it is worthwhile to extend the loan.
B．The company has some accounting problems, some improvement is needed.
C．The company is short of funds because it is sun-rising.
D．The company has some accounting problems because it is sun-rising.
解析：单句意思为“尽管我们谈及的企业是成长性企业，但是在我们贷款给对方之前，它应该要完善它的财务会计管理。”
第6题：
听力原文：M: Accounting controls refer to plans, procedures and records required for safeguarding assets and producing reliable financial accounts.
W: Yes. Accounting controls are important elements of a bank's internal control system, the soundness of which is vital for bank's survival.
Q: What are the important elements of a bank's internal control system?
(15)
A．Accounting basis.
B．Cash basis accounting.
C．Accounting control.
D．The chart of accounts of a bank.
解析：对话谈论的是内部会计控制的问题，根据女士的话"accounting controls are important elements of a bank's internal control system", 可知答案为C选项。
第7题：
PURPOSE OF ACCOUNTING Every company has an accounting office or a finance department that looks ()its accounting details. An accounting department is the backbone(脊梁)of every business. It records all the business transactions(交易), and keeps a track(记录) of the incomes(收入) and expenses(支出)of the business. The accounting department also helps to determine the correct financial position and standing of the business. For a systematic(系统的)and ()recording of transactions, accounting is important. The purpose of accounting is recording all the transactions honestly and accurately in the “Books of Accounts(账本)”. The accounting process can be defined ()“the process that begins when the transaction takes place and ends ()the transaction is recorded in the books of accounts”. It includes a series of steps that ()to analyze(分析)and record the business transactions for a particular period.
1.A. forB. afterC. up
2.A. accurateB. simpleC. correct
3.A. toB. atC. as
4.A. whenB. whichC. what
5.A. useB. is usedC. uses
第8题：
4 The International Accounting Standards Board (IASB) has begun a joint project to revisit its conceptual framework for
financial accounting and reporting. The goals of the project are to build on the existing frameworks and converge them
into a common framework.
Required:
(a) Discuss why there is a need to develop an agreed international conceptual framework and the extent to which
an agreed international conceptual framework can be used to resolve practical accounting issues.
(13 marks)
(a) The IASB wish their standards to be ‘principles-based’ and in order for this to be the case, the standards must be based on
fundamental concepts. These concepts need to constitute a framework which is sound, comprehensive and internally
consistent. Without agreement on a framework, standard setting is based upon the personal conceptual frameworks of the
individual standard setters which may change as the membership of the body changes and results in standards that are not
consistent with each other. Such a framework is designed not only to assist standard setters, but also preparers of financial
statements, auditors and users.
A common goal of the IASB is to converge their standards with national standard setters. The IASB will encounter difficulties
converging their standards if decisions are based on different frameworks. The IASB has been pursuing a number of projects
that are aimed at achieving short term convergence on certain issues with national standard setters as well as major projects
with them. Convergence will be difficult if there is no consistency in the underlying framework being used.
Frameworks differ in their authoritative status. The IASB’s Framework requires management to expressly consider the
Framework if no standard or interpretation specifically applies or deals with a similar and related issue. However, certain
frameworks have a lower standing. For example, entities are not required to consider the concepts embodied in certain
national frameworks in preparing financial statements. Thus the development of an agreed framework would eliminate
differences in the authoritative standing of conceptual frameworks and lead to greater consistency in financial statements
internationally.
The existing concepts within most frameworks are quite similar. However, these concepts need revising to reflect changes in
markets, business practices and the economic environment since the concepts were developed. The existing frameworks need
developing to reflect these changes and to fill gaps in the frameworks. For example, the IASB’s Framework does not contain
a definition of the reporting entity. An agreed international framework could deal with this problem, especially if priority was
given to the issues likely to give short-term standard setting benefits.
Many standard setting bodies attempted initially to resolve accounting and reporting problems by developing accounting
standards without an accepted theoretical frame. of reference. The result has been inconsistency in the development of
standards both nationally and internationally. The frameworks were developed when several of their current standards were
in existence. In the absence of an agreed conceptual framework the same theoretical issues are revisited on several occasions
by standard setters. The result is inconsistencies and incompatible concepts. Examples of this are substance over form. and
matching versus prudence. Some standard setters such as the IASB permit two methods of accounting for the same set of
circumstances. An example is the accounting for joint ventures where the equity method and proportionate consolidation are
allowed.
Additionally there have been differences in the way that standard setters have practically used the principles in the framework.
Some national standard setters have produced a large number of highly detailed accounting rules with less emphasis on
general principles. A robust framework might reduce the need for detailed rules although some companies operate in a
different legal and statutory context than other entities. It is important that a framework must result in standards that account
appropriately for actual business practice.
An agreed framework will not solve all accounting issues, nor will it obviate the need for judgement to be exercised in resolving
accounting issues. It can provide a framework within which those judgements can be made.
A framework provides standard setters with both a foundation for setting standards, and concepts to use as tools for resolving
accounting and reporting issues. A framework provides a basic reasoning on which to consider the merits of alternatives. It
does not provide all the answers, but narrows the range of alternatives to be considered by eliminating some that are
inconsistent with it. It, thereby, contributes to greater efficiency in the standard setting process by avoiding the necessity of
having to redebate fundamental issues and facilitates any debate about specific technical issues. A framework should also
reduce political pressures in making accounting judgements. The use of a framework reduces the influence of personal biases
in accounting decisions.
However, concepts statements are by their nature very general and theoretical in their wording, which leads to alternative
conclusions being drawn. Whilst individual standards should be consistent with the Framework, in the absence of a specific
standard, it does not follow that concepts will provide practical solutions. IAS8 ‘Accounting Policies, Changes in Accounting
Estimates and Errors’ sets out a hierarchy of authoritative guidance that should be considered in the absence of a standard.
In this case, management can use its judgement in developing and applying an accounting policy, albeit by considering the
IASB framework, but can also use accounting standards issued by other bodies. Thus an international framework may nottotally provide solutions to practical accounting problems.
第9题：
Accounting is More Than Numbers
Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to record the growth of crops and herds. Accounting has greatly developed with the growth of joint-stock companies.
When you think of accounting, you may find pages of tables and numbers. That image doesn't usually give you too much excitement. When you have your own business, though, those numbers come to mean the world to you because they give you the record of how much money you've earned or lost.
Actually, accounting is not simply about strange dollar amounts or boring numbers; they're your sales figures, your costs, and your profits. In other words, accounting is a language of business. Once you know how to work with those numbers, how to read those numbers and how to read the story they tell, you will be able to manage your business toward greater success.
21. Accounting could date back to about()years ago.
A. 7,000
B. 6,000
C. 5,000
22. People in the old days relied on old accounting methods to record().
A. how much money they had
B. management of their business
C. the growth of crops and herds
23. Accounting has greatly changed with the development of().
A. crops and herds
B. joint-stock companies
C. internet companies
24. Accounting is very important in your business because it shows().
A. how much money you've earned or lost
B. pages full of tables and numbers
C. strange dollar amounts or boring numbers
25. According to the writer, accounting is().
A. a language of business
B. your sales figures, your costs, and your profits
C. Both A and B
参考答案：21-25：ACBAC
第10题：
A.managerial accounting and financial accounting
B.managerial accounting and environmental accounting
C.forensic accounting and financial accounting
D.financial accounting and tax accounting systems