Создать тест
ВходДифзачет для специальности "Экономика и бухгалтерский учет"
Список вопросов теста
Вопрос 1
1. What is the primary responsibility of an accountant?
Варианты ответов
- Preparing financial statements
- Maintaining accounting records
- Analyzing financial data
- All of the above
Вопрос 2
Which of the following is NOT a primary function of a bookkeeper’s job?
Варианты ответов
- Recording transactions
- Preparing reports
- Payroll calculations
- Managing accounts receivable
- Maintaining general office supplies
Вопрос 3
The term “debit” generally means an increase in _____ .
Варианты ответов
- Assets
- Liabilities
- Equity
- Revenue
- Expenses
Вопрос 4
The double-entry system of bookkeeping ensures that _____ .
Варианты ответов
- Each transaction is recorded twice
- Transactions are recorded in chronological order
- Transactions are audited before recording
- Each asset is matched with a corresponding liability
Вопрос 5
Journal entries are used to record transactions in the _____
Варианты ответов
- Ledger
- Trial balance
- Financial statements
- None of the above
Вопрос 6
Accounts receivable are generally classified as an _____ .
Варианты ответов
- Asset
- Liability
- Owner’s equity
- Expense
Вопрос 7
A trial balance is a list of all accounts on the general ledger, _____
Варианты ответов
- Balanced
- Unbalanced
- Showing debits only
- Showing credits only
Вопрос 8
Income statements report on a company’s _____ for a specific period
Варианты ответов
- Revenue
- Expenses
- Net income
- All of the above
- None of the above
Вопрос 9
Under the accrual accounting method, revenues are recognized when _____
Варианты ответов
- Cash is received
- Cash is paid
- Services are performed
- Products are sold
Вопрос 10
Under which method of accounting, expenses are recognized when they are _____
Варианты ответов
- Paid
- Incurred
- Recorded in the journal
- Posted to the ledger
Вопрос 11
The chart of accounts is a listing of all the company’s accounts, arranged according to their _____
Варианты ответов
- Debit or credit
- Assets or liabilities
- Revenues or expenses
- General ledger account
Вопрос 12
The financial statements are typically prepared on a _____ basis.
Варианты ответов
- Monthly
- Quarterly
- Semi-annually
- Annually
Вопрос 13
Which statement reports a company’s financial position at a specific point in time?
Варианты ответов
- The income statement
- The balance sheet
- The statement of cash flows
- The statement of retained earnings
Вопрос 14
The three financial statements are collectively referred to as the _____ statements
Варианты ответов
- Three
- Financial
- Trio
- Trio of accounts
Вопрос 15
Depreciation is an accounting technique used to _____ the cost of an asset over time.
Варианты ответов
- Increase
- Decrease
- Maintain
- Match
Вопрос 16
An adjusting entry is used to _____ transactions that occurred in the past to the accounting period
Варианты ответов
- Record
- Post
- Adjust
- Amend
Вопрос 17
When an error is discovered in the accounting records, it is referred to as a _____ error.
Варианты ответов
- Material
- Non-material
- Accounting
- Error
Вопрос 18
Internal controls are procedures designed to ensure the _____ and completeness of accounting records
Варианты ответов
- Accuracy
- Completeness
- Reliability
- All of these
Вопрос 19
In a partnership, the general partnership account is a _____ account.
Варианты ответов
- Personal
- Separate
- Joint
- Corporate
Вопрос 20
Where do four fifths of the iron ore mined in the USA come from?
Варианты ответов
- Appalachian region
- Rocky Mountains
- Great Lakes region
- Great Plains
Вопрос 21
What is being emphasized across American industry to train future leaders?
Варианты ответов
- Management training
- Foreign language skills
- Art and design courses
- Sports and physical training
Вопрос 22
How is American industry described in terms of its geographical distribution?
Варианты ответов
- Concentrated in the western part
- Evenly spread across the country
- Concentrated in the eastern part
- Entirely located near the southern border
Вопрос 23
Cash flow statements provide information about a company’s ability to _____
Варианты ответов
- Generate revenue
- Meet expenses
- Meet short-term obligations
- Manage assets and liabilities
Вопрос 24
Which new industry was created due to developments in physics, chemistry, and other sciences?
Варианты ответов
- Textile industry
- Steel industry
- Electronics industry
- Wood-working industry
Вопрос 25
Which industry is NOT mentioned as a developed branch in the United States?
Варианты ответов
- Automobile industry
- Pharmaceutical industry
- Textile industry
- Chemical industry
Вопрос 26
What is one of the main purposes of mechanisation and automation in American industry?
Варианты ответов
- To increase manual labor
- To decrease research and development
- To enhance labour productivity
- To reduce emphasis on scientific methods of farming
Вопрос 27
What allows main plants to maintain communication with branch factories in the USA?
Варианты ответов
- Centralized control systems
- Efficient transportation and communication systems
- Local government interventions
- International trade agreements
Вопрос 28
What is one of the main natural resources produced in the United States?
Варианты ответов
- Gold
- Iron ore
- Diamonds
- Bauxite
Вопрос 29
Which of the following is a leading US export?
Варианты ответов
- Tea
- Tropical fruits
- Industrial machinery
- Handcrafted goods
Вопрос 30
What is considered a primary driver of the US economy?
Варианты ответов
- Agriculture
- Retail
- Technology and innovation
- Mining
Вопрос 31
What sector is the largest component of the US financial services industry?
Варианты ответов
- Insurance
- Commercial banking
- Real estate
- Investment firms
Вопрос 32
How does the US government promote competition and innovation in the marketplace?
Варианты ответов
- By implementing trade barriers
- Through antitrust laws and regulations
- By subsidizing all businesses
- Through nationalizing key industries
Вопрос 33
How does the US government promote competition and innovation in the marketplace?
Варианты ответов
- By implementing trade barriers
- Through antitrust laws and regulations
- By subsidizing all businesses
- Through nationalizing key industries
Вопрос 34
Which region in the United States is known for its high concentration of technology companies, often referred to as “Silicon Valley”?
Варианты ответов
- New England
- Pacific Northwest
- San Francisco Bay Area
- Texas Hill Country
Вопрос 35
What was a significant impact of globalization on the US economy?
Варианты ответов
- Reduced import levels
- Increased self-sufficiency
- Enhanced export opportunities and supply chain diversification
- Decline in industrial output
Вопрос 36
What role does the Federal Reserve play in the US economy?
Варианты ответов
- Setting tax rates
- Controlling the national debt
- Regulating interest rates and ensuring monetary stability
- Imposing tariffs on imports
Вопрос 37
Quite a few transactions take place on the basis of tradition.
Варианты ответов
- Several
- Many.
- Little.
- Much
Вопрос 38
The cost of living in the US has risen at a rate of 6 percent per year during last ten year period.
Варианты ответов
- Tenth.
- Century
- Decade
- Quarter.
Вопрос 39
J.P. Morgan had a reputation for being a prudent businessman
Варианты ответов
- Clever
- Wealthy
- Careful
- Dishonest
Вопрос 40
Marxist theory holds that most aspects of an institution are shaped by economic factors
Варианты ответов
- Elevated
- Defined
- Reformed
- (D) Detailed
Вопрос 41
At the culmination of the Depression in 1933, millions of Americans were unemployed
Варианты ответов
- Resolution.
- Peak
- Compulsion
- Commencement
Вопрос 42
Collective bargaining is a process by which management and unions work out their differences
Варианты ответов
- Raise.
- Contradict
- Resolve
- Ignore
Вопрос 43
Economist John Calbrait argued for more public goods in his book “The Affluent Society”
Варианты ответов
- Wealthy
- Greedy
- Outspoken
- Impoverished
Вопрос 44
Some economists are proposing that the US institute a consumption tax rather than an income tax
Варианты ответов
- In addition to
- In place of
- At the expense of
- Alongside
Вопрос 45
A cut in the budget puts 10 percent of the state employees’ jobs in jeopardy
Варианты ответов
- Range
- Review
- Perspective
- Danger
Вопрос 46
Soon after the financial success of the Model T, Henry Ford announced that from then on his company would share its profits with its employees
Варианты ответов
- Divide
- Save
- Invest
- Spend
Вопрос 47
Few countries today enjoy prosperous economies.
Варианты ответов
- Static
- Stable
- Poor
- Flourishing
Вопрос 48
Keynes argued that to avoid an economic depression the government ___ spending and lower interest rate
Варианты ответов
- is
- higher
- increase
- (D) should increase
Вопрос 49
Out of John Kenneth Galbraith’s The Affluent Society for an increase in public goods, potentially at the expense of private goods
Варианты ответов
- came the argument
- his argument
- argued
- the economist is arguing
Вопрос 50
Some economist now suggest that home equity loans are merely a new trap to push consumers beyond
Варианты ответов
- they can afford
- they can afford it
- what is affordable
- able to afford
Получите комплекты видеоуроков + онлайн версии
0
83
Нравится
0
