| The reliability principle requires that
accounting information be dependable--free from significant error and bias.
Users of accounting information rely on its truthfulness. To be reliable,
information must be verifiable by people outside the business; Financial
statement users may consider information reliable if independent experts would
agree that the information is based on objective and honest
measurement. Consider the error in a company’s failure to accrue interest revenue at the end of an accounting period. This error results in understated interest revenue and understated net income. Clearly, this company’s accounting information is unreliable. Biased information -- data prepared from a particular viewpoint and not based on objective facts -- is also unreliable. Suppose a company purchased inventory for $ 25. 000. At the end of the ac A. The accounting information should depend on the principle. B. The accounting information should be free from significant error and bias. C. The accounting information relies on independent experts. D. The accounting information must be verifiable by people outside. [填空题]
Marketing Principle A Brilliant marketers try to keep open and flexible, yet there is one unchanging maxim which they share: customers buy products to acquire benefits. Those few words hold the secret of many an innovative organisation’s success. It is a principle which can be applied to almost any product/market decision. The principle itself is almost deceptively simple, which is why some marketers pass it by. The successful marketing organisation will pay more than lip service to its meaning, because it represents the most basic yet most important principle of marketing. B Customers do not buy a product for the product itself. Customers buy clean floors, not floor polish. They buy security, not insurance policies, high performance engines (or status), not Ferraris; better lubrication, not industrial cutting oil. An innovative tool manufacturer realised, through the course of its relationship with its customers, that a majo [单项选择]Guthrie’s contiguity principle offers practical suggestions for how to break habits.
One application of the threshold method involves the time young children spend on academic activities. Young children have short attention spans, so the length of time they can sustain work on one activity is limited. Most activities are scheduled to last no longer than 30 to 40 minutes. However, at the start of the school year, attention spans quickly wane and behavior problems often result. To apply Guthrie’s theory, a teacher might, at the start of the year, limit activities to 15 to 20 minutes. Over the next few weeks the teacher could gradually increase the time students spend working on a single activity. The threshold method also can be applied to teaching printing and handwriting. When children first learn to form letters, their movements are awkward and they lack fine motor coordination. The distances between lines on a page are purposely wide so children can fit the letters into the A. inform B. persuade C. debate D. narrate [简答题]竞争排斥原理(competitive exclusion principle)
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