1、信息时代的会计+Accounting+in+the+Information+Age 及答案解析(总分：52.00，做题时间：90 分钟)一、PART ONE(总题数：1，分数：8.00)A. There are two parties that decide what accounting information is useful and what is not. One is the users. It is a grave mistake for economic decision makers to leave this decision up to the “experts“. If
2、 the accounting profession is not providing the information users need, or is not preparing it in a way that makes sense, the users must demand a change. The second party that decides what accounting information is useful and what is not is the accounting professionbut always with the proviso that t
3、he information should be tailored to the needs of users.B. The decisions made by internal and external decision makers are similar in some ways, but so different in other ways that two separate branches of accounting have developed to meet the needs of these two categories of user. The accounting in
4、formation generated specifically for use by internal decision makers is the product of what is called management accounting, while that generated for use by external parties is the product of what is called financial accounting.C. Much of human life revolves around economic issues. We will be better
5、 equipped to deal with these issues and their effects on our daily lives if we understand the economic decision-making process and the information that affects it. First, lets take a look at the people making economic decisions. Economic decision makers can be divided into two broad categories: inte
6、rnal and external. Internal decision makers are individuals within a company who make decisions on behalf of the company, while external decision makers are individuals or organizations outside a company who make decisions that affect that company.D. The first characteristic of internal decision mak
7、ers is they make decisions for the company. In other words, they act on behalf of the company. They decide such things as whether the company should sell a particular product, whether it should enter a certain market, and whether it should hire or fire employees. Note that in all of these matters, t
8、he responsible internal decision maker is not making the decision for herself of himself, but rather for the company. The second characteristic of internal decision makers is that they have greater access to the financial information of the company than do people outside the company.E. Economic deci
9、sion making involves the evaluation of alternatives. In order to be useful in such an evaluation, the accounting information for one alternative must be comparable to the accounting information for the other alternative(s). For example, assume you intend to make an investment and are considering two
10、 companies as investment alternatives. If the two companies use totally different accounting methods, you would find it very difficult to make a useful comparison. Comparability is an important quality of accounting information in many decision-making settings.（分数：8.00）(1).Evaluation of alternatives
11、 in economic decision making must take into account of the factor of comparability.（分数：1.00）A.B.C.D.E.(2).It discusses two characteristics of internal decision makers.（分数：1.00）A.B.C.D.E.(3).Users and accounting profession will decide whether accounting information is useful or not.（分数：1.00）A.B.C.D.E
12、.(4).It distinguishes two branches of accounting corresponding to internal and external decision makers.（分数：1.00）A.B.C.D.E.(5).It analyzes the two parties which can determine the usefulness of accounting information（分数：1.00）A.B.C.D.E.(6).Internal and external decision makers play different roles in
13、economic process.（分数：1.00）A.B.C.D.E.(7).It stresses the importance of comparability of accounting information in and economic decision making.（分数：1.00）A.B.C.D.E.(8).It introduces two categories of economic decision makers and their definition.（分数：1.00）A.B.C.D.E.二、PART TWO(总题数：1，分数：6.00)AccountingMan
14、y people think of accounting as a highly technical field which can be understood only by professional accountants. Actually, nearly everyone practices accounting in one form or an other on an almost daily basis. (9) . Whether you are preparing a household budget, balancing your checkbook, or prepari
15、ng your income tax return, you are working with accounting concepts and accounting information.Accounting has often been called the “language of business. “ (10) . What are “corporate profits“? What levels of corporate profits are necessary to finance the development of new products, new jobs, and e
16、conomic growth? One cannot hope to answer such questions without understanding the accounting concepts and terms involved in the measurement of income.Since a language is a means of social communication, it is logical that a language should change to meet the changing needs of society. (11) . For ex
17、ample, as society has become increasingly interested in measurements more meaningful and more reliable. (12) . Although ac counting has made its most dramatic progress in the field of business, the accounting functions is vital to every unit of our society. An individual must account for his or her
18、income, and must file income tax returns. Often an individual must supply personal accounting information in order to buy a car or home, to quality for a college scholarship, to secure a credit card, or to obtain a bank loan. (13) . The federal government, the states, the cities, the school district
19、s, all must use accounting as a basic for controlling their resources and measuring their accomplishments. Accounting is equally essential to the successful operation of a business, a university, a fraternity, a social program, or a city.(14) . therefore, some knowledge of accounting is needed by al
20、l citizens if they are to act intelligently in meeting the challenges of our society.A. Accounting has changed with the passage of timeB. In accounting, too, changes and improvements are continually being madeC. In very election the voters must make decisions at the ballot box on issues involving ac
21、 counting conceptsD. We live in an era of accountabilityE. Accounting has become an indispensable part of modern lifeF. Large corporations are accountable to their stockholders, to governmental agencies, and to the publicG. In recent years, corporate profits have become a topic of considerable publi
22、c interestH. Accounting is the art of measuring, communicating, and interpreting financial activity（分数：6.00）填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_三、PART THREE(总题数：1，分数：6.00)As in many other areas of human activity during the twentieth century, a number of specialized fields in accounting have ev
23、olved as a result of technological advances and accelerated economic growth. The most important accounting fields are described briefly as follows.Financial accounting is concerned with the recording of transactions for a business enterprise or other economic unit and the periodic preparation of var
24、ious reports from such records. The reports, which may be for general purposes or for a special purpose, provide useful information for managers, owners, creditors, governmental agencies, and the general public. Of particular importance to financial accountants are the rules of accounting, and gener
25、ally accepted accounting principles. Corporate enterprises must employ such principles in preparing their annual re ports on profitability and financial status for their stockholders and the investing public.Auditing is a field of activity involving an independent review of the accounting records. I
26、n conducting an audit, public accountants examine the records supporting the financial reports of an enterprise and give an opinion regarding their fairness and reliability. An important element of “fairness and reliability“ is adherence to generally accepted accounting principles. In addition to re
27、taining public accountants for a period audit, many corporations have their own permanent staff of internal auditors. Their principle responsibility is to determine if the various operating divisions are following managements policies and procedures. Cost accounting emphasizes the de termination and
28、 the control of costs. It is concerned primarily with the costs of manufacturing processes and of manufactured products. In addition, one of the most important duties of the cost accountants is to gather and explain cost data, both actual and prospective.Management uses these data in controlling cur
29、rent operations and in planning for the future.Management accounting uses both historical and estimated data in assisting management in daily operations and in planning future operations. It deals with specific problems that confront enterprise managers at various organizational levels. The manageme
30、nt accountant is frequently concerned with identifying alternative courses of action and then helping to select the best one. In recent years, public accountants have realized that their training and experience uniquely quality them to advise management personnel on policies and administration.Tax a
31、ccounting is another important area. Accountants specialized in this field, must be familiar with the tax statutes affecting their employer or clients and also must keep up to date on administrative regulations and court decisions on tax cases.（分数：6.00）(1).What has brought about the evolution of acc
32、ounting?A. City developmentB. Law enforcementC. Growth of professionalsD. Technological advancement（分数：1.00）A.B.C.D.(2).Financial report will NOT provide information forA. non-governmental organizationsB. managersC. creditorsD. governmental agencies（分数：1.00）A.B.C.D.(3).Why must corporate enterprises
33、 employ termed general accepted accounting principles?A. It is a general practice in accounting.B. To prepare their annual reports.C. It is supervised by the government.D. To make their work more effective.（分数：1.00）A.B.C.D.(4).What is the role of public accountant?A. Check the enforcement of managem
34、ents policiesB. Divide the management procedureC. Examine the accounting records and give opinionsD. Evaluate the accounting of an enterprise（分数：1.00）A.B.C.D.(5).What data does management accounting use?A. Current dataB. Historical dataC. Statistical dataD. Up-to-date data（分数：1.00）A.B.C.D.(6).Accoun
35、tants specialized in tax accounting need NOT be familiar with:A. Tax statutesB. Administrative regulationsC. Court decisions on tax casesD. Government policies（分数：1.00）A.B.C.D.四、PART FOUR(总题数：1，分数：10.00)Aspects of AccountingAccounting is one of the (21) . professions on record. The art of bookkeepin
36、g has been practiced from very early times. The Romans had an elaborate system of keeping accounts, and it is said they used a system (22) . to the double entry system. A review of accounting over the ages indicates accountants have not always done the same work, but they have (23) . similar functio
37、ns. For example, accountants in Roman times were responsible for recording business transactions. During the industrial (24) . of the United States, much of the (25) . came from England and Scotland and the investors insisted on sending accountants from those countries to vouch for the reported resu
38、lts of the undertakings. In the late 1800s a professional accountant was described as an (26) . :someone who looks for leaks, someone who detects and exposes that which is wrong, and someone who clearly reports facts as they exist, whetherthey be plainly expressed by clear and distinct records or wh
39、ether they be concealed or hidden. The infrastructure that (27) . the production and delivery of accountings information product is the ac counting information system. Simply (28) .,a system is a set of resources brought together to achieve some common goal. The (29) .of an accounting information sy
40、stem is to collect and store data about business processes that can be used to generate a meaningful output for decision makers.The resources (30) . to build accounting information systems include people and technologies. As you are probably aware, technologies have evolved over the years from manua
41、l re sources to the advanced information technologies available today. This evolution will continue.（分数：10.00）(1).A. youngest B. oldest C. largest D. smallest（分数：1.00）A.B.C.D.(2).A. akin B. prior C. related D. due（分数：1.00）A.B.C.D.(3).A. done B. achieved C. performed D. realized（分数：1.00）A.B.C.D.(4).A
42、. development B. expansion C. advancement D. progress（分数：1.00）A.B.C.D.(5).A. resource B. power C. relation D. capital（分数：1.00）A.B.C.D.(6).A. investor B. adventurer C. investigator D. pioneer（分数：1.00）A.B.C.D.(7).A. supports B. brings C. causes D. increases（分数：1.00）A.B.C.D.(8).A. said B. argued C. def
43、ined D. told（分数：1.00）A.B.C.D.(9).A. effect B. objective C. function D. result（分数：1.00）A.B.C.D.(10).A. possible B. proper C. available D. present（分数：1.00）A.B.C.D.五、PART FIVE(总题数：1，分数：10.00)Bookkeeping and AccountingThe underlying purpose of accounting is to provide financial information (31) . an eco
44、nomic entity. The financial information provided by an accounting system is needed by managerial decision makers to help them plan and control the activities of the economic entity. (32) . information is also needed by outsidersowners, creditors, potential investors, the government, and the public (
45、33) . have supplied money to the business or who have some other interest in the business that will be served by information about its financial position and operating results.There is some confusion over the (34) . between “bookkeeping“ and “accounting. “ This is partly due to the fact that the two
46、 are related.Bookkeeping is the recording of business data (35) . a prescribed manner. A bookkeeper may be responsible (36) . keeping all of the records of a business of only a small segment, such as a portion of the customer accounts in a department store. Much of the work of the book keeper is cle
47、rical in nature and is increasingly (37) . handled by mechanical and electronic equipment.Accounting is primarily (38) . with the design of the system of records, the preparation of reports based on the recorded data, and the interpretation of the reports. Accountants often direct and review the wor
48、k of bookkeepers. The larger the firm, the greater is the number of levels of responsibility and authority. The work of accountants at the beginning levels may possibly include some bookkeeping. In any event, the accountant must have a (39) . higher level of knowledge, conceptual, and analytical ski
49、ll (40) . is required of the bookkeeper.（分数：10.00）填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_六、PART SIX(总题数：1，分数：12.00)Evolution of AccountingAccounting is thousands of years old; the earliest accounting records, which（分数：12.00）(1).dates back more than 7,000 years ago, were found in Mesopotami
