题目内容

Aspects of Accounting A. resource B. power C. relation D. capital

Accounting is one of the (21) ... professions on record. The art of bookkeeping 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 functions. 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 results 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 whether they be concealed or hidden. The infrastructure that (27) ... the production and delivery of accounting’s 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 system is to collect and store data about business processes that can be used to generate a meaningful output for decision makers.
B. The resources (30) ... to build accounting information systems include people and technologies. As you are probably aware, technologies have evolved over the years from manual re sources to the advanced information technologies available today. This evolution will continue.

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Questions 14 to 16 are based on a report on the world changing climate. You now have 15 seconds to read Questions 14 to 16. What would a cooling trend in weather bring to the world

A. Floods along the sea coasts.
B. A shortage of food and fuel.
C. Unpredictable weather conditions.
Disappointment to some climatologists,

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 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 profession—but always with the proviso that the 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 information 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 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, let’s take a look at the people making economic decisions. Economic decision makers can be divided into two broad categories: internal 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 makers 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, the 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 decision 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 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.

A. Internal and external decision makers play different roles in economic process.

违反治安管理行为在6个月内没有被公安机关发现的，不再处罚。( )

A. 对
B. 错

简论元朝统一的意义及元朝在中国历史上的地位。