单选题 Which is not one of the three forms of business entities?

A、 Sole proprietorship
B、 Partnership
C、 Corporation
D、 Creditorship
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单选题 Which statement about the users of accounting information is incorrect?

A、

Creditors are external users.

B、

Managers are internal users.

C、

Regulatory authorities are internal users.

D、

Employees are internal users.

单选题 Which of the following is an example of an investing activity?

A、Selling goods on account
B、Buying delivery vehicles
C、Taking out a loan at a bank
D、Paying taxes to the government

单选题 Which of the errors cannot be found by a Trial Balance?

A、Arithmetic mistakes in determining account balances
B、Failure in journalizing a transaction
C、The posting of a debit as a credit
D、Clerical errors in copying account balances into the Trial Balance

单选题 Expenditures that add to the utility of fixed assets for more than one ac- counting period are( )

A、committed expenditures.
B、revenue expenditures.
C、current expenditures.
D、capital expenditures.

单选题 Which of the following is an example of an operating activity?

A、Selling goods on account
B、Buying delivery vehicles
C、Taking out a loan at a bank
D、Selling shares of common stock

单选题 Which accounting information quality below matches the statement of quality of information that allows users to comprehend its meaning

A、Understandability
B、Relevance
C、Reliability
D、Comparability

单选题 Which of the following statements is not accounting information quality?

A、Reliability
B、Relevance
C、Consistency
D、Full disclosure

单选题 Which is not one of the three primary business activities?

A、Operating activity
B、Investing activity
C、Selling activity
D、Financing activity