Əsas səhifə Testlər English Advanced level Qarışıq testlər

Tapılan ümumi test sayı : 2961

The relationship between worker pensions and retirement is of ....... interest to management and economists.
A) sufficient
B) considerable
C) enough
D) plentiful
Government accountants work in the public ......., maintaining and monitoring the recordkeeping of government departments and agencies.
A) domain
B) quarter
C) sector
D) arena
....... accountants record and analyze the financial information of the firms in which they are employed.
A) Licensed
B) Management
C) Business
D) Internal
Many work closely with law enforcement officers and lawyers during investigations and often appear as ....... witnesses during trials.
A) expert
B) known
C) expected
D) respected
Some accountants specialize in ....... accounting — investigating white-collar crimes such as securities fraud and embezzlement.
A) undercover
B) forensic
C) police
D) criminal
....... accountants, many of whom are CPAs, generally have their own companies or work for major accounting firms.
A) Senior
B) Graduate
C) Professional
D) Public
Nowadays, accountants are ....... the services they offer with budget analysis, investment planning, and IT consulting.
A) reformatting
B) lengthening
C) broadening
D) opening
Accountants help make sure that a firm is run efficiently, that its records are maintained accurately, and that its taxes are paid properly and in a ....... manner.
A) courteous
B) controlled
C) timely
D) formal
Some schools offer students a chance for hands-on experience with part-time ....... programs in accounting or commercial firms.
A) practice
B) study
C) internship
D) tutorial
Many companies want graduates with a master's degree in accounting, or a master's degree in business administration with ....... in accounting.
A) a major
B) a specialty
C) a concentration
D) an expertise
Most accounting positions require a bachelor's degree in accounting or a related field or ....... combination of education and experience.
A) a curricular
B) an equivalent
C) an attained
D) a calculated
The P & L monograph of 1940 promulgated the "....... principle", which places primary emphasis on the correspondence of costs with the revenues that they produce.
A) concord
B) approximation
C) alignment
D) matching
In 1939, the AIA recommended the phrasing, "present fairly in conformity with generally accepted accounting principles" in the standard form of the ....... report.
A) financial
B) stockholders'
C) auditor's
D) management
In 1938, Congress permitted companies to use a new ....... method, lifo, for income tax purposes.
A) investment
B) introductory
C) inventory
D) inclusive
In 1934, the U.S. Congress created the Securities and ....... Commission (SEC), giving it the authority to prescribe the methods used in preparing financial statements.
A) Economic
B) Evaluation
C) Exchange
D) Earnings
It is relatively unimportant to investors what reporting method is used by a company, so long as they are assured that it is followed ....... every year.
A) constantly
B) conclusively
C) cooperatively
D) consistently
After the Stock Market ....... of 1929, the American Institute of Accountants introduced five broad principles of accounting which have won fairly general acceptance.
A) Bust
B) Crash
C) Bubble
D) Plunge
Accountants cannot express the opinion that financial statements are "in conformity with generally accepted accounting principles" if such information includes any ....... from these principles.
A) duplications
B) quotations
C) departures
D) projections
They can become accepted either as a result of due ....... or as a result of long term practice.
A) placement
B) process
C) procedure
D) polling
GAAP are a combination of ....... rules set by policy boards and the commonly accepted ways of recording and reporting financial information.
A) overriding
B) authoritative
C) optional
D) guideline
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