. . . 藥 = دانشگاه پیام نور کارشناسی مرکز آزمون و سنجش حضرت علی(ع): ارزش هر کسی به میزان دانایی و تخصصی اوست
تعداد سوالات : تستی : ۳۵ تشریحی : ۰ زمان آزمون (دقیقه) : تستی : ۹۰ تشریحی : ۰
عن-وان درس : زبان تخصصی ۱ رشته تحصیلی /کد درس : حسابداری ۱۲۱۴۰۲۰ -، حسابداری (چند بخشی ) ۱۲۱۴۱۰۷
1-There are three basic forms of business organizations: sole proprietorships,............................ , and corporations.
1. Factories 2 stores 3 warehouses 4. partnerships
2-'All business transactions are recorded in terms of money.' This concept refers to........... 1. Separate entity 2. duration of life
3 money measure 4. risk of ownership
3-Which of the following choices is asset?
1. tax 2. land 3. service * loan payable
4-Which of the financial statements are the inflows and outflows of cash into and out of business?
1 balance sheet * insurance fee
3 owner's equity 4 statement of cash flows
5-The purpose of........................ is to ascertain that the financial statements have been prepared in accordance with GAAP.
1. auditing * accounting 9 bookkeeping * developing
6-The revenues................the owner's equity.
1. fall * increase 3 decrease
7-" Assets = Liabilities + Owner's Equity" is asn)................ -
1. accounting fall 2. accounting reduction
3 accounting equation * saving account
8-All business entities have some goals and engage ........... similar activities. 1. in 2. of 3. off 4. from
9-Liquidity means having enough........................ in hand to pay debts when they are due.
1 credit 2 funds 3 prices 4 liabilities
10-Which of the following choices is used to record the details of a transaction? 1 general ledger * general journal
3. cash flows 4. trial balance
11-The process of recording transactions is called................ -
1. shifting * posting 3. analyzing 4 journalizing
102053 IOIO/IO صفحه ۱ از ۴
نیمسال دوم ۹۱-۱۳۹۰
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= دانشگاه پیام نور کارشناسی
. . . 藥 مرکز آزمون و سنجش
حضرت علی(ع): ارزش هر کسی به میزان دانایی و تخصصی اوست
تعداد سوالات : تستی : ۳۵ تشریحی : ۰ زمان آزمون (دقیقه) : تستی : ۹۰ تشریحی : ۰ عن-وان درس : زبان تخصصی ۱ رشته تحصیلی /کد درس : حسابداری ۱۲۱۴۰۲۰ -، حسابداری (چند بخشی ) ۱۲۱۴۱۰۷
12-Which of the following choices is 'liability"?
1. capital * building
3. notes payable * accounts receivable
13-The backbone of accounting is................ system. 1. one-way 2 no-entry 3. rejected 4 double-entry 14-A business is an economic unit that aims to sell goods and services to customers at prices that will provide an adequate ............ -
1. data 2. return 3. cost * expense
15-Bookkeeping is the mechanical and repetitive process of.........................financial transactions.
1. refusing 2. recording 3 deleting 4. avoiding
16-A corporation is a business unit that is legally............ its owners (stockholders). 1. similar to 2. connected to
3. same as 4. separate from
17-A sole proprietorship is a business owned by........................ person.
1. no 2. one 3. two 4. many 18-Liabilities are present obligations of a business to pay cash, transfer assets, or provide services to
other entities............. -
1. now 2. never
3. in the future 4 in the past 19-The income statement............the revenue earned and expenses incurred by a business over a
period of time.
1. summarizes 2 surprises 3. changes * excludes 20-The three issues that underlie almost every major decision in financial accounting are: recognition,
..., and classification.
1. valuation * specification 3. organization 4. generalization 21-Suppose, for instance, that a company orders, receives and pays for an office desk.'For instance'
ImeanS.......... -
1. although 2. in spite of
3. for example * for the time being
22-The recognition issue is not always solved.... 1. ease 2. easy 3. easier 4. easily
IOIO/IO 102053
نیمسال دوم ۹۱-۱۳۹۰ = صفحه ۲ از ۴

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. . . 藥 = دانشگاه پیام نور کارشناسی مرکز آزمون و سنجش حضرت علی(ع): ارزش هر کسی به میزان دانایی و تخصصی اوست
تعداد سوالات : تستی : ۳۵ تشریحی : ۰ زمان آزمون (دقیقه) : تستی : ۹۰ تشریحی : ۰
عن-وان درس : زبان تخصصی ۱ رشته تحصیلی /کد درس : حسابداری ۱۲۱۴۰۲۰ -، حسابداری (چند بخشی ) ۱۲۱۴۱۰۷
23-In manual accounting system, each account is kept on a separate page or card. 'Manual' means doing.......
1 by hand * automatic 3 digital 4 electronic
24-An invoice, check, receipt, or other document that support a transaction is called a............ - 1 ledger * journal 3. source document 4. trial document 25-Expenses are decreases in owner's equity resulting from the costs of selling goods or performing other activities. 'Performing' means.....
1. doing ° stopping 3 changing * understanding
26-Corporations do not use a.............. account. 1. cash * withdrawal 3. notes receivable 4 office expenses
27-Suppose in a company, land is $ 10, cash is $ 25, and accounts receivable is $ 15, the capital of this company is................. -
1. § 35 2. § 25 3. $40 4. § 50
28-When expenses exceed revenues, a............... OCCUTS.
1. net loss 2. net profit 3. net price 4 net income 29-In addition to be relevant, accounting information must have............ -
1. lies 2. inability 3. reliability 4 disability 30-Patents, copyrights, franchises, and trademarks, are examples of.......................... assets.
1. tangible ° intangible
3. physical 4 chemical
31- The process of determining when a sale takes place is called revenue recognition. 'Revenue recognition' means.............. -
مربوط بودن درآمد * مخارج جاری 3 شناسایی درآمد * قابلیت اتکاء .1
32-Adjusting entries have at least one balance sheet account entry. Adjusting entries meanS:................ -
ثبت های اصلاحی * اقلام معوق 3 ثبت های ذخیره * اقلام تعهدی ۱۰
33- They are general purpose because they serve a wide audience. 'Serve' means........... -
2. 4.
خدمت کردن تغییردادن .3 ذخیره کردن
IOIO/IO 102053
نیمسال دوم ۹۱-۱۳۹۰
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. . . 藥 = دانشگاه پیام نور کارشناسی مرکز آزمون و سنجش حضرت علی(ع): ارزش هر کسی به میزان دانایی و تخصصی اوست
تعداد سوالات : تستی : ۳۵ تشریحی : ۰ زمان آزمون (دقیقه) : تستی : ۹۰ تشریحی : ۰
عن-وان درس : زبان تخصصی ۱ رشته تحصیلی /کد درس : حسابداری ۱۲۱۴۰۲۰ -، حسابداری (چند بخشی ) ۱۲۱۴۱۰۷
34-Understandability depends on both the accountant and the decision maker.
قابلیت اتکاء ۔4 سودمندی * قابلیت فهم * ارزشیابی .
35-A characteristic that increase the usefulness of accounting information is comparability. Comparability means....
1. ثبات ارزشی
)・い・ハ・Y・Y・めY
نیمسال دوم ۹۱-۱۳۹۰ صفحه ۴ از ۴
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