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The two most common specialized fields of accounting in practice are().
A.managerial accounting and financial accounting
B.managerial accounting and environmental accounting
C.forensic accounting and financial accounting
D.financial accounting and tax accounting systems
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更多 “ The two most common specialized fields of accounting in practice are(). A.managerial accounting and financial accountingB.managerial accounting and environmental accountingC.forensic accounting and financial accountingD.financial accounting and tax accounting systems ” 相关考题
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此题为判断题(对，错)。
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Many?common accounting mistakes()with proper planning and preparation.
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You are the administrator of a Windows 2000 network. You need to store secured files for your company's accounting and legal departments on a Windows 2000 Professional computer.You want to accomplish the following goals:1. Enable users in both departments to access their own files from the network2. Enable users in the accounting department to view the legal accounting department's documents3. Prevent users in the legal department from being able to view the accounting department's documents4. Enable managers within the company to access and modify both the accounting and the legal department's filesYou take the following actions:1. Create two shared folders named Accounting and Legal2. Create three groups named Accounting, Legal, and Management3. Allow the Accounting group modify permission on the Accounting folder4. Allow the Legal group modify permission on the Legal folders.5. Allow the Management group modify permission on both the Accounting and Legal folders.Which result or results do these actions produce? (Choose all that apply)A．Users in both departments can access to their own files from the network.B．Users in the accounting department can view the legal department's documents.C．Users in the legal department cannot view the accounting department's documents.D．Company managers can access and modify both departments' files.
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听力原文：M: Accounting controls refer to plans, procedures and records required for safeguarding assets and producing reliable financial accounts.W: Yes. Accounting controls are important elements of a bank's internal control system, the soundness of which is vital for bank's survival.Q: What are the important elements of a bank's internal control system?(15)A．Accounting basis.B．Cash basis accounting.C．Accounting control.D．The chart of accounts of a bank.
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The two s of accounting for investments in stock are ().
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What is the stable-monetary-unit concept?A．It is the prime means of measuring assets.B．It is the common denominator in business transactions.C．It is an orderly basis for handling account balances to produce the financial statements.D．It is monetary terms in accounting information.
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The two most common specialized fields of accounting in practice are( )A. forensic accounting and financial accountingB. managerial accounting and financial accountingC. managerial accounting and environmental accountingD. financial accounting and tax accounting systems
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资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.
The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.
Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.
Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.
The results of managerial decisions must be reported back to managements so that （ ）can be evaluated?A.The means of communication
B.The level of performance in all divisions of the company
C.The effectiveness of company policies
D.The financial reports
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资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.
The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.
Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.
Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.
Which of the following is an example of internal accounting controls?（ ）.A.person is required to keep the custody of asset as well as accounting records.
B.person is required to order merchandise and supplies and to receive them as well.
C.person is required to handle cash and another one to maintain accounting records.
D.traveling salesperson is required to present reports showing the number of calls made on customers.
考题
资料：Many people think of internal control as a means of safeguarding cash and preventing fraud. Although internal control is an important factor in protecting assets and preventing fraud, this is only a part of its roles. Remember that business decisions are based on accounting data and the system of internal control provides assurance of the dependability of the accounting data used in making decisions.
The decisions made by management are communicated throughout the organization and become company policy. The results of the policies-----the consequences of managerial decisions----must be reported back to management so that the soundness of company policies can be evaluated. Among the means of communication included in the system of internal control are organization charts, manuals of accounting policies and procedures, flow charts, financial forecasts, purchase orders, receiving reports, invoices, and other documents. The term documentation refers to all the charts, forms, reports, and other business papers that guide and describe the working of a company's system of accounting and internal control.
Internal controls fall into two major classes: administrative controls and accounting controls. Administrative controls are measures that increase operational efficiency and compliance with policies in all parts of organization. For example, an administrative control may be a requirement that traveling salespersons submit reports showing the number of calls made on customers each day. Another example is a directive require airline pilots to have regular medical examinations. These internal administrative controls have no direct bearing on the reliability of the financial statements. Consequently, administrative controls are not of direct interest on accountants and independent auditors.
Internal accounting controls are measures that relate to protection of assets and to the reliability of accounting and financial reports. An example is the requirement that a person whose duties involve handling cash shall not also maintain accounting records. More broadly stated, the accounting function must be kept separate from the custody of assets. Another accounting control is the requirement that checks, purchase orders, and other documents be serially numbered. Still another example is the rule that a person who orders merchandise and supplies should not be the one to receive them and should not sign checks to pay for them.
（ ）are not the means of communication included in the system of internal controls.A.Financial forecasts
B.According rules
C.Manuals of accounting policies and procedures
D.Organization charts
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You need to design an access control strategy for the financial data used by the accounting department. Your solution must meet business requirements. What should you do？（）A、Modify the properties of the computer object named P_FS2 to enable the Trust computer for delegation attribute. Instruct accounting department users to use Encrypting File System （EFS） to encrypt filesB、Modify the properties of all accounting department user accounts to enable the Account is trusted for delegation attribute. Instruct accounting department users to use Encrypting File System （EFS） to encrypt filesC、Modify the properties of accounting department computers to enable the Trust computer for delegation attribute. Configure accounting department client computers to use IPSec to communicate with P_FS2D、Modify the properties of all administrator accounts in the forest to enable to Account is trusted for delegation attribute. Configure accounting department client computers to use IPSec to communicate with P_FS2
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Which one of the aaa accounting commands can be used to enable logging of both the start and stoprecords for user terminal sessions on the router？（）A、aaa accounting connection start-stop tacacs+B、aaa accounting exec start-stop tacacs+C、aaa accounting system start-stop tacacs+D、aaa accounting network start-stop tacacs+
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You upgrade 11 computers in the accounting department from Windows NT Workstation 4.0 to Windows 2000 Professional. All of the upgraded computers are configured to have the default security settings. After the upgrade, users in the accounting department report that they can no longer run any financial or credit applications on their computers. You want all accounting department users to be able to run these applications. You want to allow only the rights that allow users to run the applications. What should you do?（）A、Add each user account to the Power Users group on that user’s computer.B、Configure the financial and credit applications to run as services on the computers in the accounting department.C、Apply the Compatws.inf security template to the local security policy of the computers in the accounting department.D、Use the Computer Management console to configure separate memory spaces for each financial and credit application on the accounting department computers.
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You are the network administrator for Company. You have been assigned the task to upgrade the 23 Windows NT Workstation 4.0 computers in the accounting department to Windows 2000 Professional. Users in the accounting department run a peer-to-peer financial and credit application on their computers. The application requires that information is passed between the accounting department computers over the network. You upgrade all the computers and configure them to have the default security settings. You want to ensure that network traffic between accounting computers is secure. What should you do? （）A、Disable NetBIOS over TCP/IP on the accounting department computers.B、Apply the Hisecws.inf security template to the local security policy on the accounting department computers.C、Enable the Encrypting File System （EFS） on all files used by the financial and credit application on the accounting department computers.D、Configure port filters for each port used by the financial and credit application on the accounting department computers.
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You are the administrator of a Windows 2000 network. You need to store secured files for your company’s Accounting and Legal departments on a Windows 2000 Professional computer. You want to accomplish the following goals： • Enable users in both departments to access their own files from the network • Enable users in the Accounting department to view the Legal department’s documents • Prevent users in the Legal department from being able to view the Accounting department’s documents • Enable managers within the company to access and modify both the Accounting and the Legal department’s files You take the following actions： • Create two shared folders named Accounting and Legal • Create three groups named Accounting， Legal， and Management • Allow the Accounting group Modify permission on the Accounting folder • Allow the Accounting group Read permissions on the Legal folders. • Allow the Management group Modify permission on both the Accounting and Legal folders. Which result or results do these actions produce？（）A、Users in both departments can access to their own files from the network.B、Users in the Accounting department can view the Legal department’s documents.C、Users in the Legal department cannot view the Accounting department’s documents.D、Company managers can access and modify both departments’ files.
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You are the administrator of ExamSheet's Windows 2000 network. You need to store secured files for ExamSheet's accounting and legal departments on a Windows 2000 Professional computer. You create two shared folders named Accounting and Legal with the default NTFS and share permissions. You also create two groups named Accounting and Legal and add the appropriate user accounts into the appropriate groups. To meet the security requirements for the shared folders the following criteria must be met: 1.Users in both departments must be able to update their own files from the network. 2.Users in the accounting department must be able to view the legal department's documents from the network. 3.Users in the legal department must be prevented from being able to view the accounting department's documents from the network.You want to ensure that all security requirements are met using the least amount of administrative effort. What should you do? （）A、Allow the Accounting groupReadpermission on the Accounting share and the Legal shared folder. Allow the Legal groupReadpermissions on the Legal shared folder.B、Allow the Accounting groupFull Controlpermissions on the Accounting shared folder and the Legal shared folder. Allow the Legal groupFull Controlpermission on the Legal shared folder.C、Deny the Everyone groupFull Controlpermissions on the Accounting shared folder.D、Deny the Legal groupFull Controlpermission on the Accounting shared folder.
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单选题The medical board, concerned by the drop in insurance payments and the failure of the accounting department to obtain the anticipated funds, resolved to pursue legal action against the insurance company.A
concerned by the drop in insurance payments and the failure of the accounting department to obtainB
concerning the drop in payments by insurance and the failure of the accounting department to obtainC
because of its concern for the dropping insurance payments and the accounting department’s failure at obtainingD
in its concern that the drop in insurance payments and the failure of the accounting department to obtainE
being concerned about the drop in insurance payments and the accounting department falling to obtain
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