会计学原理 第21版 期末试卷及答案 (崔学刚 饶菁)

期末试卷配套教材：

书名：会计学原理 (英文版) 第21版
作者：约翰·J·怀尔德 崔学刚 饶菁
出版社：中国人民大学出版社

期末试卷概述：

《会计学原理》 本期末试卷满分为100分，占课程总成绩的100%。 　　　答题要求： 　　　　　　1．请将所有答案统一写在答题纸上，不按要求答题的，责任考生自负。 　　　　　　2．答题纸与试卷一同交回，否则酌情扣分。 Part One Key Term Appreciation (20%) Required: each of the statements in this part is followed by 4 options marked 1), 2), 3) and 4) of which only one is most appropriate to fill in the blank in the statement. Note down the one that you consider should be the right one Accounting is a managerial information system serving relevant users of ______ . managers, shareholders, creditors and customers managers, shareholders, suppliers and customers shareholders, creditors, customers and government agencies managers, shareholders, creditors and government agencies 2. Accounting can be categorized into ______ by the targeted information users. 1 ) financial accounting and managerial accounting 2) accrual based accounting and cash based accounting