آزمون زبان تخصصی حسابداری دانشگاه مهد علم به صورت دیجی فرم

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زمان تکمیل این آزمون 60 دقیقه میباشد

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periodic reporting of a company's financial position and results of operations to external parties through financial statements ordinarily includes the balance sheet , income statement and the statement of cash flows . A statement of changes in owner's equity is also often prepared . (4 نمره)

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Auditing is the examination and verification of company accounts and the firm's system of internal control . There are both external and internal auditors . The external auditor's primary obligation is to users of financial statements outside the organisation .Internal auditor's primary responsibility is to company management. (4 نمره)

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Accounting is the systematic and comprehensive recording of financial transactions pertaining to a business . Accounting also refers to the process of summarizing , analyzing and reporting these transactions to oversight agencies , regulators and tax collection entities . (4 نمره)

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Accounting can be divided into several areas of activity . These often overlapped and they are often closely intertwined .But it's still useful to distinguish them , not least because accounting professionals tend to organize themselves around these various personalities . (4 نمره)

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Accounting is one of the key functions for almost any business . It may be handled by a bookkeeper or an accountant at a small firm , or by sizeable finance department with dozens of employees at larger companies .The reports generated by various streams of accounting , such as cost accounting and management accounting , are invaluable in helping management make informed business decisions . (4 نمره)

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