1) “A clean opinion” is a type of… a) Balance sheet b) Explanatory note c) Audit report d) Income statement e) Sales of goods 2) Which of the following is not listed in the Income Statement? a) Costs b) Assets c) Revenues d) Expenses 3) Which is not a benefit of the IFRS? a) Credit b) Transparency c) Improve accountability d) Amendments 4) Which of the following is a liability? a) Deferred taxes b) Inventories c) Land d) Computers 5) Who advices the company about investments? a) Internal auditor  b) Budget analyst  c) Financial advisor  d) Back-office manager 6) IASB stands for: a) International Accounting Solutions Board  b) International Accounting Standards Board c) International Accounting Safety Board d) Internal Auditing Standard Bureau 7) The administrative staff responsible for processing the record of a business’s financial activities. This is the definition of: a) Bookkeeper  b) Back-office manager c) Internal auditor d) External auditor 8) Sales of goods is… a) Cost  b) Revenue c) Expense d) Asset 9) Which of the following is not a financial statement? a) Income Statement  b) Audit Report c) Balance Sheet d) Cash and flow statement 10) Why do accountants use GAAP? a) To help them in recording and reporting financial information.  b) To help them just in reporting financial information. c) To help them in completing reports d) To help them in understanding reports 11) “Professionals commit to applying the same standards throughout the reporting process to prevent errors or discrepancies.” This definition corresponds to the principle of: a) Utmost good faith  b) Sincerity c) Consistency d) Felicity 12) Which of the following is not a position in an accounting department? a) Treasurer  b) Tax accountant c) Human resources analyst d) Internal auditor

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