The micturition reflex

The micturition reflex 

A) can be stimulated or inhibited by higher centers in the brain.
B) is stimulated by increased pressure in the bladder.
C) can be stimulated by irritation of the bladder or urethra.
D) all of these







Answer: D

When the tubular load of a substance exceeds the tubular maximum, that substance will

When the tubular load of a substance exceeds the tubular maximum, that substance will 

A) be actively transported into the blood.
B) diffuse into the blood.
C) appear in the urine.
D) cause a backflow of filtrate from Bowman's capsule into the glomerulus.
E) be broken down by carbonic anhydrase.










Answer: C

Angiotensin II causes

Angiotensin II causes 

A) increased ADH secretion.
B) increased thirst.
C) increased salt appetite.
D) increased peripheral resistance.
E) all of these








Answer: E

Which of these conditions increases the amount of urine produced?

Which of these conditions increases the amount of urine produced? 

A) increased ADH secretion
B) increased atrial natriuretic hormone secretion
C) increased aldosterone secretion
D) decreased blood pressure in the glomerular capillaries
E) sympathetic stimulation of the renal arteries









Answer: B

Drinking a large amount of beer results in

Drinking a large amount of beer results in 

A) increased aldosterone secretion.
B) increased permeability of the collecting ducts of the nephrons.
C) decreased urine osmolality.
D) increased urine volume.
E) both c and d







Answer: E

Juxtaglomerular cells secrete

Juxtaglomerular cells secrete 

A) ADH.
B) oxytocin.
C) renin.
D) aldosterone.
E) angiotensin









Answer: C

Urea diffuses out of the __________ , and into the __________ .

Urea diffuses out of the __________ , and into the __________ . 

A) proximal tubule, distal tubule
B) proximal tubule, descending limb of the loop of Henle
C) descending limb of the loop of Henle, ascending limb of the loop of Henle
D) ascending limb of the loop of Henle, descending limb of the loop of Henle
E) collecting duct, descending limb of the loop of Henle









Answer: E

The countercurrent multiplier mechanism of the nephron is in the

The countercurrent multiplier mechanism of the nephron is in the 

A) proximal tubule and distal tubule.
B) loop of Henle and vasa recta.
C) distal tubule and collecting duct.
D) glomerulus and Bowman's capsule.
E) glomerulus and collecting duct.









Answer: B

Which of these substances is actively transported into the filtrate in the proximal and distal tubule?

Which of these substances is actively transported into the filtrate in the proximal and distal tubule? 

A) H+ ions
B) Na+ ions
C) glucose
D) amino acids
E) Cl- ions








Answer: A

Renal tubules are __________ permeable to urea than they are to water, therefore urea concentration in the tubules __________ .

Renal tubules are __________ permeable to urea than they are to water, therefore urea concentration in the tubules __________ . 

A) less, decreases
B) less, increases
C) more, decreases
D) more, increases







Answer: B

At which of these locations is the osmolality of the filtrate the highest?

At which of these locations is the osmolality of the filtrate the highest? 

A) Bowman's capsule
B) proximal tubule
C) bottom of the loop of Henle
D) distal tubule
E) top of the collecting duct








Answer: C

All of these compounds are reabsorbed from the filtrate back into the blood EXCEPT

All of these compounds are reabsorbed from the filtrate back into the blood EXCEPT

A) amino acids.
B) fructose.
C) Na+ ions.
D) penicillin.
E) Ca2+ ions.







Answer: D

The permeability of the distal tubule and the collecting duct is controlled by

The permeability of the distal tubule and the collecting duct is controlled by 

A) ADH.
B) aldosterone.
C) atrial natriuretic factor.
D) carrier molecules.
E) sodium ions.






Answer: A

These ions are cotransported across the apical membrane in the ascending limb of the loop of Henle.

These ions are cotransported across the apical membrane in the ascending limb of the loop of Henle. 

A) K+ ions and Cl- ions
B) K+ ions and Mg2+ ions
C) Ca2+ ions and K+ ions
D) Ca2+ ions and Cl- ions
E) Ca2+ ions and Mg2+ ions







Answer: A

The percentage of filtrate volume reabsorbed in the proximal tubule is

The percentage of filtrate volume reabsorbed in the proximal tubule is 

A) 99%.
B) 80%.
C) 65%.
D) 19%.
E) 15%.







Answer: C

The ascending limb of the loop of Henle is __________ to water.

The ascending limb of the loop of Henle is __________ to water. 

A) impermeable
B) moderately permeable
C) permeable







Answer: A

In kidney nephron epithelial cells, __________ are moved by counter transport through the basal membrane in exchange for K+ ions.

In kidney nephron epithelial cells, __________ are moved by counter transport through the basal membrane in exchange for K+ ions. 

A) Ca2+ ions
B) Cl- ions
C) H+ ions
D) Mg2+ ions
E) Na+ ions








Answer: E

In kidney nephron epithelial cells, solutes are cotransported with

In kidney nephron epithelial cells, solutes are cotransported with 

A) Ca2+ ions.
B) Cl- ions.
C) K+ ions.
D) Mg2+ ions.
E) Na+ ions.








Answer: E

During tubular reabsorption in the proximal tubule of the nephron, most solutes are moved across the apical membrane by __________ , and across the basal membrane by __________ .

During tubular reabsorption in the proximal tubule of the nephron, most solutes are moved across the apical membrane by __________ , and across the basal membrane by __________ . 

A) cotransport, cotransport
B) cotransport, facilitated diffusion
C) counter transport, cotransport
D) facilitated diffusion, cotransport
E) primary active transport, cotransport







Answer: B

As filtrate moves through the thin segment of the descending limb of the loop of Henle, water moves __________ the nephron, and solutes move __________ the nephron.

As filtrate moves through the thin segment of the descending limb of the loop of Henle, water moves __________ the nephron, and solutes move __________ the nephron. 

A) into, into
B) into, out of
C) out of, into
D) out of, out of







Answer: C

A decrease in plasma proteins results in

A decrease in plasma proteins results in 

A) decreased colloid osmotic pressure.
B) increased colloid osmotic pressure.
C) increased glomerular capillary pressure.
D) decreased filtration pressure.
E) increased tubular reabsorption.






Answer: A

Of the filtrate that enters the nephron, about what percent is reabsorbed during urine formation?

Of the filtrate that enters the nephron, about what percent is reabsorbed during urine formation? 

A) 99%
B) 95%
C) 80%
D) 65%
E) 19% This is the correct answer.

Answer: A

Which of these substances normally cannot pass through the filtration membrane?

Which of these substances normally cannot pass through the filtration membrane? 

A) hemoglobin
B) water
C) sodium ions
D) bicarbonate ions
E) glucose








Answer: A

The part of the plasma volume that passes through the filtration membrane is the

The part of the plasma volume that passes through the filtration membrane is the 

A) filtration fraction.
B) plasma clearance.
C) renal blood flow rate.
D) renal fraction.
E) tubular maximum.








Answer: A

The part of the total cardiac output that passes through the kidneys is called the

The part of the total cardiac output that passes through the kidneys is called the

A) filtration fraction.
B) plasma clearance.
C) renal blood flow rate.
D) renal fraction.
E) tubular maximum.






Answer: D

The movement of substances from the filtrate back into the blood of the peritubular capillaries is called

The movement of substances from the filtrate back into the blood of the peritubular capillaries is called 

A) filtration.
B) tubular secretion.
C) backflow.
D) tubular reabsorption.
E) micturition.







Answer: D

Active transport of substances from the blood into the nephron is called

Active transport of substances from the blood into the nephron is called 

A) filtration.
B) tubular reabsorption.
C) tubular secretion.







Answer: C

Skeletal muscle that surrounds the urethra as it extends through the pelvic floor is the

Skeletal muscle that surrounds the urethra as it extends through the pelvic floor is the 

A) external urinary sphincter.
B) internal urinary sphincter.
C) trigone.






Answer: A

The triangular area of the urinary bladder between the two ureters posteriorly and the urethra anteriorly is the

The triangular area of the urinary bladder between the two ureters posteriorly and the urethra anteriorly is the 

A) external urinary sphincter.
B) internal urinary sphincter.
C) smooth muscle.
D) transitional epithelium.
E) trigone.








Answer: E

Given these vessels: 1. arcuate vein 2. afferent arteriole 3. efferent arteriole 4. interlobular vein 5. peritubular capillaries Arrange the vessels in the order in which a drop of blood from the interlobular artery passes through them.

Given these vessels:
1. arcuate vein
2. afferent arteriole
3. efferent arteriole
4. interlobular vein
5. peritubular capillaries
Arrange the vessels in the order in which a drop of blood from the interlobular artery passes through them.

A) 1,2,4,5,3
B) 2,3,5,4,1
C) 3,5,4,2,1
D) 4,2,5,3,1
E) 5,2,4,1,3






Answer: B

The __________ are specialized portions of the peritubular capillaries that extend deep into the medulla of the kidney.

The __________ are specialized portions of the peritubular capillaries that extend deep into the medulla of the kidney. 

A) interlobar arteries
B) arcuate arteries
C) efferent arterioles
D) afferent arterioles
E) vasa recta







Answer: E

The part of a nephron between Bowman's capsule and the loop of Henle is the

The part of a nephron between Bowman's capsule and the loop of Henle is the 

A) collecting duct.
B) distal tubule.
C) juxtaglomerular apparatus.
D) macula densa.
E) proximal tubule.







Answer: E

Collectively, the capillary epithelium, basement membrane, and podocytes form the

Collectively, the capillary epithelium, basement membrane, and podocytes form the 

A) filtration membrane.
B) glomerulus.
C) juxtamedullary nephron.
D) nephron.
E) renal corpuscle.









Answer: A

The juxtaglomerular apparatus is formed where the __________ projects between the afferent arteriole and efferent arteriole next to Bowman's capsule.

The juxtaglomerular apparatus is formed where the __________ projects between the afferent arteriole and efferent arteriole next to Bowman's capsule. 

A) glomerulus
B) arcuate arteries
C) proximal tubule
D) distal tubule
E) collecting duct






Answer: D

The tuft of capillaries in the renal corpuscle is called the

The tuft of capillaries in the renal corpuscle is called the 

A) podocytes.
B) glomerulus.
C) calyx.
D) renal pyramid.
E) renal sinus.







Answer: B

Given these parts of a nephron: 1. renal corpuscle 2. collecting duct 3. loop of Henle 4. distal tubule 5. proximal tubule Arrange the parts in order as fluid flows from the filtration membrane through the nephron.

Given these parts of a nephron:
1. renal corpuscle
2. collecting duct
3. loop of Henle
4. distal tubule
5. proximal tubule
Arrange the parts in order as fluid flows from the filtration membrane through the nephron. 

A) 1,5,3,4,2
B) 2,4,1,3,5
C) 2,1,4,5,3
D) 4,2,3,5,1
E) 5,1,3,4,2






Answer: A

The basic histological and functional unit of the kidney is the

The basic histological and functional unit of the kidney is the 

A) glomerulus.
B) filtration membrane.
C) nephron.
D) podocyte.
E) renal corpuscle.







Answer: C

The major calyces of the kidney converge to form an enlarged channel called the

The major calyces of the kidney converge to form an enlarged channel called the 

A) renal fascia.
B) renal pelvis.
C) renal pyramids.
D) renal papillae.
E) renal sinus.







Answer: B

The apex of the renal pyramid is called the

The apex of the renal pyramid is called the 

A) major calyx.
B) minor calyx
C) renal papilla.
D) renal pelvis.
E) ureter.






Answer: C

Fibrous connective tissue that surrounds each kidney is the

Fibrous connective tissue that surrounds each kidney is the 

A) cortex.
B) hilum.
C) medulla.
D) renal capsule.
E) renal pyramids.






Answer: D

Which of the following is an ethical concern of accountants?

Which of the following is an ethical concern of accountants?

a. Earnings manipulation.

b. Conservative accounting.

c. Industry practices.

d. None of the above.





Answer: A

What would be an advantage of having all countries adopt and follow the same accounting standards?

What would be an advantage of having all countries adopt and follow the same accounting standards?

a. Consistency.

b. Comparability.

c. Lower preparation costs.

d. b and c





Answer: D

What is not a reason that accounting standards may differ across countries?

What is not a reason that accounting standards may differ across countries?

a. Governments.

b. Language.

c. Culture.

d. Past Practice.

Answer: B

What is "expectation gap"?

What is "expectation gap"?

a. The difference between what the public thinks the accountant is not doing and what the accountant knows they don't do.

b. The difference between what the public thinks the accountant is doing and what Congress says the accountant is doing.

c. The difference between what the public thinks the accountant is doing and what the accountant thinks they can do.

d. The difference between what the accountant is doing and what the Courts say the accountant should be doing.

Answer: C

What is a possible danger if politics plays too big a role in accounting standard setting?

What is a possible danger if politics plays too big a role in accounting standard setting?

a. Accounting standards that are not truly generally accepted.

b. Individuals may influence the standards.

c. User groups become active.

d. The FASB delegates its authority to elected officials.

Answer: A

What is not a source of pressure that may influence the accounting standard setting process?

What is not a source of pressure that may influence the accounting standard setting process?

a. Congress.

b. Lobbyist.

c. CPA firms.

d. None of the above.






Answer: D

The purpose of the International Accounting Standards Board is to

The purpose of the International Accounting Standards Board is to

a. issue enforceable standards which regulate the financial accounting and reporting of multinational corporations.

b. develop a uniform currency in which the financial transactions of companies throughout the world would be measured.

c. promote uniform accounting standards among countries of the world.

d. arbitrate accounting disputes between auditors and international companies.

Answer: C

Financial accounting standard-setting in the United States

Financial accounting standard-setting in the United States

a. can be described as a social process which reflects political actions of various interested user groups as well as a product of research and logic.

b. is based solely on research and empirical findings.

c. is a legalistic process based on rules promulgated by governmental agencies.

d. is democratic in the sense that a majority of accountants must agree with a standard before it becomes enforceable.

Answer: A

Which of the following is not considered a component of generally accepted accounting principles?

Which of the following is not considered a component of generally accepted accounting principles?

a. FASB Implementation Guides.

b. Widely recognized industry practices.

c. Articles published in CPA journals.

d. AICPA Accounting Interpretations.

Answer: C

What is the purpose of a FASB Staff Position?

What is the purpose of a FASB Staff Position?

a. Provide interpretation of existing standards.

b. Provide a consensus on how to account for new and unusual financial transactions.

c. Provide interpretive guidance.

d. Provide timely guidance on select issues.

Answer: C

Rule 203 of the Code of Professional Conduct addresses:

Rule 203 of the Code of Professional Conduct addresses:

a. ethical requirements.

b. financial statements should be based on generally accepted accounting principles.

c. advertising to obtained clients.

d. auditing financial statements.

Answer: B

Which of the following publications does not qualify as a statement of generally accepted accounting principles?

Which of the following publications does not qualify as a statement of generally accepted accounting principles?

a. Statements of financial standards issued by the FASB

b. Accounting interpretations issued by the FASB

c. APB Opinions

d. Accounting research studies issued by the AICPA

Answer: D

Which of the following is not a part of generally accepted accounting principles?

Which of the following is not a part of generally accepted accounting principles?

a. FASB Interpretations

b. CAP Accounting Research Bulletins

c. APB Opinions

d. All of these are part of generally accepted accounting principles.

Answer: D

The most significant current source of generally accepted accounting principles is the

The most significant current source of generally accepted accounting principles is the

a. AICPA.

b. SEC.

c. APB.

d. FASB.









Answer: D

Generally accepted accounting principles

Generally accepted accounting principles

a. include detailed practices and procedures as well as broad guidelines of general application.

b. are influenced by pronouncements of the SEC and IRS.

c. change over time as the nature of the business environment changes.

d. all of these.

Answer: D

Members of the Financial Accounting Standards Board are

Members of the Financial Accounting Standards Board are

a. employed by the American Institute of Certified Public Accountants (AICPA).

b. part-time employees.

c. required to hold a CPA certificate.

d. independent of any other organization.





Answer: D

The purpose of Statements of Financial Accounting Concepts is to

The purpose of Statements of Financial Accounting Concepts is to

a. establish GAAP.

b. modify or extend the existing FASB Standards Statement.

c. form a conceptual framework for solving existing and emerging problems.

d. determine the need for FASB involvement in an emerging issue.

Answer: C

An organization that has not published accounting standards is the

An organization that has not published accounting standards is the

a. American Institute of Certified Public Accountants.

b. Securities and Exchange Commission.

c. Financial Accounting Standards Board.

d. All of these have published accounting standards.

Answer: D

Which of the following organizations has not been instrumental in the development of financial accounting standards in the United States?

Which of the following organizations has not been instrumental in the development of financial accounting standards in the United States?

a. AICPA

b. FASB

c. IASB

d. SEC







Answer: C

Which of the following pronouncements were issued by the Accounting Principles Board?

Which of the following pronouncements were issued by the Accounting Principles Board? 

a. Accounting Research Bulletins

b. Opinions

c. Statements of Position

d. Statements of Financial Accounting Concepts

Answer: B

The American Institute of Certified Public Accountants (AICPA) continues to be involved in all of the following except

The American Institute of Certified Public Accountants (AICPA) continues to be involved in all of the following except 

a. developing and enforcing professional ethics.

b. developing auditing standards.

c. providing professional education programs.

d. all of the above.





Answer: B

The purpose of the Emerging Issues Task Force is to

The purpose of the Emerging Issues Task Force is to

a. develop a conceptual framework as a frame of reference for the solution of future problems.

b. lobby the FASB on issues that affect a particular industry.

c. do research on issues that relate to long-term accounting problems.

d. issue statements which reflect a consensus on how to account for new and unusual financial transactions that need to be resolved quickly.

Answer: D

FASB Technical Bulletins

FASB Technical Bulletins

a. are similar to FASB Interpretations in that they establish enforceable standards under the AICPA's Code of Professional Ethics.

b. are issued monthly by the FASB to deal with current topics.

c. are not expected to have a significant impact on financial reporting in general and provide guidance when it does not conflict with any broad fundamental accounting principle.

d. were recently discontinued by the FASB because they dealt with specialized topics having little impact on financial reporting in general.

Answer: C

Which of the following is not a publication of the FASB?

Which of the following is not a publication of the FASB?

a. Statements of Financial Accounting Concepts

b. Accounting Research Bulletins

c. Interpretations

d. Technical Bulletins







Answer: B

The Financial Accounting Standards Board employs a "due process" system which

The Financial Accounting Standards Board employs a "due process" system which

a. is an efficient system for collecting dues from members.

b. enables interested parties to express their views on issues under consideration.

c. identifies the accounting issues that are the most important.

d. requires that all accountants must receive a copy of financial standards.

Answer: B

The major distinction between the Financial Accounting Standards Board (FASB) and its predecessor, the Accounting Principles Board (APB), is

The major distinction between the Financial Accounting Standards Board (FASB) and its predecessor, the Accounting Principles Board (APB), is

a. the FASB issues exposure drafts of proposed standards.

b. all members of the FASB are fully remunerated, serve full time, and are independent of any companies or institutions.

c. all members of the FASB possess extensive experience in financial reporting.

d. a majority of the members of the FASB are CPAs drawn from public practice.

Answer: B

The Financial Accounting Foundation

The Financial Accounting Foundation

a. oversees the operations of the FASB.

b. oversees the operations of the AICPA.

c. provides information to interested parties on financial reporting issues.

d. works with the Financial Accounting Standards Advisory Council to provide information to interested parties on financial reporting issues.

Answer: A

The Financial Accounting Standards Board

The Financial Accounting Standards Board

a. has issued a series of pronouncements entitled Statements on Auditing Standards.

b. was the forerunner of the current Accounting Principles Board.

c. is the arm of the Securities and Exchange Commission responsible for setting financial accounting standards.

d. is appointed by the Financial Accounting Foundation.

Answer: D

The Financial Accounting Standards Board (FASB) was proposed by the

The Financial Accounting Standards Board (FASB) was proposed by the

a. American Institute of Certified Public Accountants.

b. Accounting Principles Board.

c. Study Group on the Objectives of Financial Statements.

d. Special Study Group on establishment of Accounting Principles (Wheat Committee).

Answer: D

Companies that are listed on a stock exchange are required to submit their financial statements to the

Companies that are listed on a stock exchange are required to submit their financial statements to the

a. AICPA.

b. APB

c. FASB.

d. SEC.








Answer: D

The body that has the power to prescribe the accounting practices and standards to be employed by companies that fall under its jurisdiction is the

The body that has the power to prescribe the accounting practices and standards to be employed by companies that fall under its jurisdiction is the

a. FASB.

b. AICPA.

c. SEC.

d. APB.








Answer: C

The role of the Securities and Exchange Commission in the formulation of accounting principles can be best described as

The role of the Securities and Exchange Commission in the formulation of accounting principles can be best described as

a. consistently primary.

b. consistently secondary.

c. sometimes primary and sometimes secondary.

d. non-existent.







Answer: C

Which organization is responsible for issuing Emerging Issues Task Force Statements?

Which organization is responsible for issuing Emerging Issues Task Force Statements?

a. FASB

b. CAP

c. APB

d. SEC








Answer: A

What is the purpose of Emerging Issues Task Force?

What is the purpose of Emerging Issues Task Force?

a. Provide interpretation of existing standards.

b. Provide a consensus on how to account for new and unusual financial transactions.

c. Provide interpretive guidance.

d. Provide timely guidance on select issues.







Answer: B

The passage of a new FASB Standards Statement requires the support of

The passage of a new FASB Standards Statement requires the support of

a. all Board members.

b. three Board members.

c. four Board members.

d. five Board members.







Answer: C

Why was it believed that accounting standards that were issued by the Financial Accounting Standards Board would carry more weight?

Why was it believed that accounting standards that were issued by the Financial Accounting Standards Board would carry more weight?

a. Smaller membership.

b. FASB board members are well-paid.

c. FASB board members must be CPAs.

d. Due process.






Answer: D

Characteristics of generally accepted accounting principles include all of the following except

Characteristics of generally accepted accounting principles include all of the following except 

a. authoritative accounting the rule-making body established a principle of reporting.

b. standards are considered useful by the profession.

c. each principle is approved by the SEC.

d. practice has become universally accepted over time.

Answer: C

A characteristic of generally accepted accounting principles include the following:

A characteristic of generally accepted accounting principles include the following:

a. common set of standards and principles.

b. standards and principles are based federal statutes.

c. acceptance requires an affirmative vote of Certified Public Accountants.

d. practices that become accepted for at least a year by all industry members.

Answer: A

Which organization was responsible for issuing Accounting Research Bulletins?

Which organization was responsible for issuing Accounting Research Bulletins?

a. Accounting Principles Board.

b. Committee on Accounting Procedure.

c. The SEC.

d. AICPA.








Answer: B

Why did the AICPA create the Accounting Principles Board?

Why did the AICPA create the Accounting Principles Board?

a. The SEC disbanded the previous standard setting organization.

b. The previous standard setting organization did not provide a structured set of accounting principles.

c. No such organization existed in the past.

d. None of the above.







Answer: B

Which of the following organizations has been responsible for setting U.S. accounting standards?

Which of the following organizations has been responsible for setting U.S. accounting standards?

a. Accounting Principles Board.

b. Committee on Accounting Procedure.

c. Financial Accounting Standards Board.

d. All of the above.







Answer: D

What is due process in the context of standard setting at the FASB?

What is due process in the context of standard setting at the FASB?

a. FASB operates in full view of the public.

b. Public hearings are held on proposed accounting standards.

c. Interested parties can make their views known.

d. All of the above.







Answer: D

What is the relationship between the Securities and Exchange Commission and accounting standard setting in the United States?

What is the relationship between the Securities and Exchange Commission and accounting standard setting in the United States?

a. The SEC requires all companies listed on an exchange to submit their financial statements to the SEC.

b. The SEC coordinates with the AICPA in establishing accounting standards.

c. The SEC has a mandate to establish accounting standards for enterprises under its jurisdiction.

d. The SEC reviews financial statements for compliance.







Answer: C

Which of the following is a general limitation of "general purpose financial statements"?

Which of the following is a general limitation of "general purpose financial statements"?

a. General purpose financial statements may not be the most informative for a specific enterprise.

b. General purpose financial statements are comparable.

c. General purpose financial statements are assumed to present fairly the company's financial operations.

d. None of the above.









Answer: A

A common set of accounting standards and procedures are called

A common set of accounting standards and procedures are called

a. financial accounting standards.

b. generally accepted accounting principles.

c. objectives of financial reporting.

d. statements of financial accounting concepts.








Answer: B

Accounting principles are "generally accepted" only when

Accounting principles are "generally accepted" only when

a. an authoritative accounting rule-making body has established it in an official pronouncement.

b. it has been accepted as appropriate because of its universal application.

c. both a and b.

d. neither a nor b.








Answer: C

Which perspective is adopted as part of the objective of general-purpose financial reporting?

Which perspective is adopted as part of the objective of general-purpose financial reporting?

a. Decision-usefulness perspective.

b. Proprietary perspective.

c. Entity perspective.

d. Financial reporting perspective.

Answer: C

Accrual accounting is used because

Accrual accounting is used because

a. cash flows are considered less important.

b. it provides a better indication of ability to generate cash flows than the cash basis.

c. it recognizes revenues when cash is received and expenses when cash is paid.

d. none of the above.

Answer: B

When making decisions, investors are interested in assessing

When making decisions, investors are interested in assessing

a. the company's ability to generate net cash inflows.

b. management's ability to protect and enhance the capital providers' investments.

c. Both a and b.

d. the company's ability to generate net income.

Answer: C

Primary users for general-purpose financial statements include

Primary users for general-purpose financial statements include

a. creditors.

b. employees.

c. investors.

d. both creditors and investors.








Answer: D

What is the objective of financial reporting?

What is the objective of financial reporting?

a. Provide information that is useful to management in making decisions.

b. Provide information that clearly portray nonfinancial transactions.

c. Provide information about the reporting entity that is useful to present and potential equity investors, lenders, and other creditors.

d. Provide information that excludes claims to the resources.

Answer: C

Which of the following is not a major challenge facing the accounting profession?

Which of the following is not a major challenge facing the accounting profession?

a. Nonfinancial measurements.

b. Timeliness.

1 - 8Test Bank for Intermediate Accounting, Fourteenth Edition

c. Accounting for hard assets.

d. Forward-looking information.

Answer: C

Financial statements in the early 2000s provide information related to

Financial statements in the early 2000s provide information related to

a. nonfinancial measurements.

b. forward-looking data.

c. hard assets (inventory and plant assets).

d. none of these.









Answer: C

An effective capital allocation process

An effective capital allocation process

a. promotes productivity.

b. encourages innovation.

c. provides an efficient market for buying and selling securities.

d. all of these.








Answer: D

Whether a business is successful and thrives is determined by

Whether a business is successful and thrives is determined by

a. markets.

b. free enterprise.

c. competition.

d. all of these.








Answer: D

How does accounting help the capital allocation process attract investment capital?

How does accounting help the capital allocation process attract investment capital?

a. Provides timely, relevant information.

b. Encourages innovation.

c. Promotes productivity.

d. a and b above.






Answer: A

The process of identifying, measuring, analyzing, and communicating financial information needed by management to plan, evaluate, and control an organization's operations is called

The process of identifying, measuring, analyzing, and communicating financial information needed by management to plan, evaluate, and control an organization's operations is called

a. financial accounting.

b. managerial accounting.

c. tax accounting.

d. auditing.







Answer: B

Which of the following represents a form of communication through financial reporting but not through financial statements?

Which of the following represents a form of communication through financial reporting but not through financial statements?

a. Balance sheet.

b. President's letter.

c. Income statement.

d. Notes to financial statements.

Answer: B

All the following are differences between financial and managerial accounting in how accounting information is used except to

All the following are differences between financial and managerial accounting in how accounting information is used except to

a. plan and control company's operations.

b. decide whether to invest in the company.

c. evaluate borrowing capacity to determine the extent of a loan to grant.

d. All the above.








Answer: D

The information provided by financial reporting pertains to

The information provided by financial reporting pertains to

a. individual business enterprises, rather than to industries or an economy as a whole or to members of society as consumers.

b. business industries, rather than to individual enterprises or an economy as a whole or to members of society as consumers.

c. individual business enterprises, industries, and an economy as a whole, rather than to members of society as consumers.

d. an economy as a whole and to members of society as consumers, rather than to individual enterprises or industries.

Answer: A

The financial statements most frequently provided include all of the following except the

The financial statements most frequently provided include all of the following except the

a. balance sheet.

b. income statement.

c. statement of cash flows.

d. statement of retained earnings.

Answer: D

Users of financial reports include all of the following except

Users of financial reports include all of the following except

a. creditors.

b. government agencies.

c. unions.

d. All of these are users.

Answer: D

General-purpose financial statements are the product of

General-purpose financial statements are the product of

a. financial accounting.

b. managerial accounting.

c. both financial and managerial accounting.

d. neither financial nor managerial accounting.

Answer: A

Part of the VPC+ presenting model where you "tell them what you said."

Part of the VPC+ presenting model where you "tell them what you said."

a. Frame
b. Recap
c. Execute






Answer: B

Part of the VPC+ presenting model where you review the overall package you have just presented, revisiting the top three value points you deliver.

Part of the VPC+ presenting model where you review the overall package you have just presented, revisiting the top three value points you deliver. 

a. Frame
b. Execute
c. Recap






Answer: C

Part of the Execute section of the VPC+ model where if they say No, you revisit that issue by seeking a reason why the buyer sees your solution as inappropriate.

Part of the Execute section of the VPC+ model where if they say No, you revisit that issue by seeking a reason why the buyer sees your solution as inappropriate.

a. Close the Issue
b. Verify the Issue
c. Present the Solution





Answer: A

Part of the Execute section of the VPC+ model where if they say Yes, you move on to the next issue.

Part of the Execute section of the VPC+ model where if they say Yes, you move on to the next issue.

a. Close the Issue
b. Verify the Issue
c. Present the Solution




Answer: A

Part of the Execute section of the VPC+ model where you ask the buyer directly if the buyer sees your solution as an appropriate fit for their needs.

Part of the Execute section of the VPC+ model where you ask the buyer directly if the buyer sees your solution as an appropriate fit for their needs.

a. Verify the Issue
b. Close the Issue
c. Present the Solution






Answer: B

Part of the Execute section of the VPC+ model that has a strong "moral of the story" focus that is made very clear to the buyer.

Part of the Execute section of the VPC+ model that has a strong "moral of the story" focus that is made very clear to the buyer.

a. Verify the Issue
b. Close the Issue
c. Present the Solution





Answer: C

Part of the Execute section of the VPC+ model, where you use visual support, demonstrations, proof including testimonials, 3rd party endorsements, "bring to life" approaches such as success stories to show how your solution is a good fit for their issue.

Part of the Execute section of the VPC+ model, where you use visual support, demonstrations, proof including testimonials, 3rd party endorsements, "bring to life" approaches such as success stories to show how your solution is a good fit for their issue.

a. Present the Solution
b. Close the Issue
c. Verify the Issue





Answer: A

Part of the Execute section of the VPC+ model, where you present the benefits you can bring to the table related to this issue. Basically you defend your solution and express how it is a good fit for the issue.

Part of the Execute section of the VPC+ model, where you present the benefits you can bring to the table related to this issue. Basically you defend your solution and express how it is a good fit for the issue. 

a. Close the Issue
b. Present the Solution
c. Verify the Issue





Answer: B

Part of the Execute section of the VPC+ model, where you make sure you are on the same page and understand the issues the buyer is dealing with.

Part of the Execute section of the VPC+ model, where you make sure you are on the same page and understand the issues the buyer is dealing with.

a. Close the Issue
b. Verify the Issue
c. Present the Solution






Answer: B

Part of the VPC+ presenting model where you present the benefits you can bring to the table related to this issue.

Part of the VPC+ presenting model where you present the benefits you can bring to the table related to this issue. 

a. Recap
b. Execute
c. Frame







Answer: B

Part of the VPC+ presenting model where you start by isolating and verifying the issue with the buyer. Get both you and the buyer on the same page.

Part of the VPC+ presenting model where you start by isolating and verifying the issue with the buyer. Get both you and the buyer on the same page.

a. Recap
b. Frame
c. Execute





Answer: C

Part of the VPC+ presenting model where you verify the issue, present the solution, and close the issue.

Part of the VPC+ presenting model where you verify the issue, present the solution, and close the issue.

a. Execute
b. Frame
c. Recap





Answer: A

Part of the VPC+ presenting model where you "say it".

Part of the VPC+ presenting model where you "say it".

a. Execute
b. Frame
c. Recap





Answer: A

Part of the VPC+ presenting model where you sell the buyer on the big picture and create a theme or vision for the buyer.

Part of the VPC+ presenting model where you sell the buyer on the big picture and create a theme or vision for the buyer.

a. Execute
b. Recap
c. Frame





Answer: C

Part of the VPC+ presenting model where you offer your SPECIFIC recommendation with the top three benefits this solution brings.

Part of the VPC+ presenting model where you offer your SPECIFIC recommendation with the top three benefits this solution brings. 

a. Frame
b. Recap
c. Execute







Answer: A

Part of the VPC+ presenting model where you "tell them what you're going to say."

Part of the VPC+ presenting model where you "tell them what you're going to say."

a. Execute
b. Frame
c. Recap





Answer: B

The VPC+ presenting model stands for:

The VPC+ presenting model stands for:

a. Verify - Protocol - Chart
b. Vocal - Presenting - Chart
c. Verify - Present - Close
d. Vocal - Present - Close





Answer: C

The north-south shifting of the ITCZ and the onset of the monsoons result from seasonal variations caused by the tilt of the Earth's axis.

The north-south shifting of the ITCZ and the onset of the monsoons result from seasonal variations caused by the tilt of the Earth's axis.

A.True
B.False







Answer: A

The circulation or residence time of most deep water is about 10 to 20years. In contrast, water in the North Atlantic gyre may take only a little more than a year to complete a circuit.

The circulation or residence time of most deep water is about 10 to 20years. In contrast, water in the North Atlantic gyre may take only a little more than a year to complete a circuit.

A.True
B.False







Answer: B

The slow circulation of water at great depth is driven by density differences rather than by wind energy.

The slow circulation of water at great depth is driven by density differences rather than by wind energy.

A.True B.False





Answer: A

Which one of the following is a not an eastern boundary current?

Which one of the following is a not an eastern boundary current?

a) The East Australian Current
b) The Canary Current
c) The Benguela Current
d) The California Current





Answer: A

When a cannonball is fired northward from the Equator, it will veer towards the east (clockwise).

When a cannonball is fired northward from the Equator, it will veer towards the east (clockwise).

A.True
B.False






Answer: A

The net motion of water down to about 1 kilometer (1,000meters), after allowance for the summed effects of Ekman spiral, is known as Ekman transport (or Ekman flow).

The net motion of water down to about 1 kilometer (1,000meters), after allowance for the summed effects of Ekman spiral, is known as Ekman transport (or Ekman flow).

A.True
B.False





Answer: B

Eastern boundary currents are ______.

Eastern boundary currents are ______.

a) cold
b) slow
c) shallow
d) all of above
e) b & c






Answer: D

It will be exceedingly difficult to limit global warming by decreasing the production of carbon dioxide. We depend on fossil fuel to power the world economy. The world energy demand is projected to increase ________ times between now and 2025, with carbon dioxide emissions _______% higher than today.

It will be exceedingly difficult to limit global warming by decreasing the production of carbon dioxide. We depend on fossil fuel to power the world economy. The world energy demand is projected to increase ________ times between now and 2025, with carbon dioxide emissions _______% higher than today.

a) 2, 30
b) 2.5, 40
c) 3, 50
d) 3.5, 65





Answer: D

Surface Currents are wind-driven movements of water at or near the ocean's surface. Thermohaline currents are slow, deep, density-driven currents that affect the vast bulk of seawater beneath the pycnocline.

Surface Currents are wind-driven movements of water at or near the ocean's surface. Thermohaline currents are slow, deep, density-driven currents that affect the vast bulk of seawater beneath the pycnocline.

A.True
B.False





Answer: A

After an ENSO event, normal circulation sometimes returns with surprising vigor, producing strong currents, powerful upwelling, and chilly, stormy conditions along the South America coast. These contrasting colder than-normal events are given a contrasting name: La Niña.

After an ENSO event, normal circulation sometimes returns with surprising vigor, producing strong currents, powerful upwelling, and chilly, stormy conditions along the South America coast. These contrasting colder than-normal events are given a contrasting name: La Niña.

A.True
B.False





Answer: A

Identify the following statement as A.True B.False: life on earth would be safer without the greenhouse effect.

Identify the following statement as A.True B.False: life on earth would be safer without the greenhouse effect.

True and False





Answer:  False

A single closed-flow circuit of rising warm material and falling cool material is a __________.

A single closed-flow circuit of rising warm material and falling cool material is a __________. 

a) convection current
b) thermal equilibrium
c) thermocline
d) thermojunction






Answer: A

Ocean currents:

Ocean currents:

a. transfer heat from tropical to polar regions
b. influence weather
c. are strongest at the poles
d. distribute nutrients
e. All the above





Answer: E

Storms are variations in the earth's normal circulation patterns.

Storms are variations in the earth's normal circulation patterns.

A.True
B.False





Answer: A

The lower atmosphere is a nearly homogeneous mixture of gasses, the most plentiful is _________ at 78.1% followed by ___________ at 20.9 %.

The lower atmosphere is a nearly homogeneous mixture of gasses, the most plentiful is _________ at 78.1% followed by ___________ at 20.9 %.

a) oxygen, carbon dioxide
b) oxygen, nitrogen
c) nitrogen, oxygen
d) nitrogen, carbon dioxide







Answer: C

Coriolis deflection of moving air masses is due to which of the following?

Coriolis deflection of moving air masses is due to which of the following?

a. The temperature of the air
b. The gravitational attraction of the moon
c. The shape of mountains and valleys
d. The spherical shape of the rotating earth







Answer: D

Cold water flows to higher latitudes where heat is transferred to it, then it flows back to low latitudes and releases its heat before the cycle repeats.

Cold water flows to higher latitudes where heat is transferred to it, then it flows back to low latitudes and releases its heat before the cycle repeats.

A.True
B.False






Answer: B

Water of the oceans and water vapor in the atmosphere transfer great quantities of heat from the tropics to the poles. Atmospheric circulation accounts for _____ of the transfer, while ocean circulation accounts for _______.

Water of the oceans and water vapor in the atmosphere transfer great quantities of heat from the tropics to the poles. Atmospheric circulation accounts for _____ of the transfer, while ocean circulation accounts for _______.

a) (1/3, 2/3)
b) (2/3, 1/3)
c) (1/4, 3/4)
d) (3/4, 1/4)









Answer: B

We cannot expect science to solve our problems. Most of the decisions and necessary actions fall outside pure science in the areas of values, ethics, morality, and philosophy. The solution to environmental problems, if one exists, lies in ___________________.

We cannot expect science to solve our problems. Most of the decisions and necessary actions fall outside pure science in the areas of values, ethics, morality, and philosophy. The solution to environmental problems, if one exists, lies in ___________________.

a) education
b) action
c) politics
d) the U.N.
e) a & b
f) the U.S.






Answer: A

The Hadley-Ferrel-Polar cell model of atmospheric circulation helps describe atmospheric and ocean current convergence and divergence of the northern and southern circulation gyres. Due to the shape of the Earth and the position of the continents on it, the convergence of the subtropical Hadley circulation cells at the ITCZ occurs closest to _____________.

The Hadley-Ferrel-Polar cell model of atmospheric circulation helps describe atmospheric and ocean current convergence and divergence of the northern and southern circulation gyres. Due to the shape of the Earth and the position of the continents on it, the convergence of the subtropical Hadley circulation cells at the ITCZ occurs closest to _____________.

a) the geographical equator
b) the meteorological equator
c) 4 degrees north latitude in summer
d) 0 degrees latitude all seasons
e) b & c
f) a & d







Answer: E

Due to the combined effect of wind friction, Coriolis Effect, Ekman Transport, land mass, and the pressure gradient, ocean currents tend to __________________.

Due to the combined effect of wind friction, Coriolis Effect, Ekman Transport, land mass, and the pressure gradient, ocean currents tend to __________________.

a) flow in staight lines
b) flow along the periphery (outside) of ocean basins
c) spiral in toward the ocean center
d) dissipate
e) sink downward toward the ocean bottom






Answer: B

Global warming is probably the result of an enhanced greenhouse effect, the trapping of heat by the atmosphere. The greenhouse effect is an unwanted and unnecessary physical effect for life on Earth.

Global warming is probably the result of an enhanced greenhouse effect, the trapping of heat by the atmosphere. The greenhouse effect is an unwanted and unnecessary physical effect for life on Earth.

A.True
B.False





Answer: B

Who is the first person on record to have sailed solo around the world?

Who is the first person on record to have sailed solo around the world?

a) King Kamehameha
b) Sir Francis Drake
c) Capt. Joshua Slocum
d) Pirate Grace O'Malley
e) Captain Bligh







Answer: C

Western current intensification is not affected by ___________.

Western current intensification is not affected by ___________. 

a) the Earth's rotation
b) Coriolis Effect
c) pressure gradient
d) deep-trench bathymetry
e) trade wind convergence






Answer: D

A ____ is huge rotating masses of low-pressure air in which winds converge and ascend. A ________________ is a much smaller funnel of fast-spinning with severe thunderstorms.

A ____ is huge rotating masses of low-pressure air in which winds converge and ascend. A ________________ is a much smaller funnel of fast-spinning with severe thunderstorms.

a) tropical storm, extratropical storm
b) cyclone, tornado
c) tornado, cyclone
d) extratropical storm, tropical storm






Answer: B

The Northern Hemisphere contains much less ocean surface than the Southern Hemisphere. Landmasses have lower specific heat than the ocean. Therefore, atmospheric circulation between the two hemispheres is centered about the meteorological equator, not the geographic equator.

The Northern Hemisphere contains much less ocean surface than the Southern Hemisphere. Landmasses have lower specific heat than the ocean. Therefore, atmospheric circulation between the two hemispheres is centered about the meteorological equator, not the geographic equator.

A.True
B.False




Answer: A

Although nutrients in surface water are sometimes depleted by the rapid growth of organisms, deep water is often rich in nutrients. When ___________, which makes deep water rise toward surface, occurs, biological productivity increase.

Although nutrients in surface water are sometimes depleted by the rapid growth of organisms, deep water is often rich in nutrients. When ___________, which makes deep water rise toward surface, occurs, biological productivity increase.

a) downwelling
b) thermocline
c) pycnocline
d) upwelling






Answer: D

A tropical cyclone converts stored thermal energy located in water molecules into turbulent wind energy by giving up heat through the process called ______________.

A tropical cyclone converts stored thermal energy located in water molecules into turbulent wind energy by giving up heat through the process called ______________.

a) Vaporization
b) Condensation
c) Climatization
d) Accumulation







Answer: B

According to the temperature-salinity (T-S) profile graph, a mass of water of a certain density and having a unique temperature and salinity can _______________.

According to the temperature-salinity (T-S) profile graph, a mass of water of a certain density and having a unique temperature and salinity can _______________.

a) have multiple density values.
b) be mixed with a water mass having the same temperature and salinity in order to make a single water mass having a completely different density.
c) be mixed with a water mass having the same density (but a different temperature and salinity) to make a single water mass having a totally different density.
d) all of the above.








Answer: C

Deep water circulation, just like surface circulation, is driven by the wind.

Deep water circulation, just like surface circulation, is driven by the wind.

A.True
B.False






Answer: B

Which of the following is NOT a possible influence on global warming?

Which of the following is NOT a possible influence on global warming?

a. A clearer atmosphere as volcanic eruptions become more rare.
b. Fluctuations in the solar wind causing changes in cloud formation.
c. Humans releasing carbon dioxide previously sequestered in rock.
d. Ionizing radiation from waste produced at nuclear power plants.







Answer: D

Looking from the North Pole, the Earth turns counterclockwise. If a projectile or an air mass heads northward from the equator, in which cardinal direction will it veer from its poleward path?

Looking from the North Pole, the Earth turns counterclockwise. If a projectile or an air mass heads northward from the equator, in which cardinal direction will it veer from its poleward path?

a) West
b) East
c) South
d) It will not veer





Answer: B

The Pacific Equatorial Undercurrent is known as the ____________.

The Pacific Equatorial Undercurrent is known as the ____________. 

a) Cromwell Current
b) Humboldt Current
c) Peru Current
d) West Wind Drift




Answer: A

Transverse currents ____________________.

Transverse currents ____________________.

a) tend to cross lines of latitude
b) tend to cross lines of longitude
c) are shear currents between adjacent boundary currents
d) are not wind generated
e) b, c, and d







Answer: B

Extratropical cyclones rotate ________ in Northern Hemisphere, due to the Coriolis deflection of winds approaching the center of a low-pressure area from great distances.

Extratropical cyclones rotate ________ in Northern Hemisphere, due to the Coriolis deflection of winds approaching the center of a low-pressure area from great distances. 

a) clockwise
b) random
c) counterclockwise
d) easterly








Answer: C

Alternatives to fossil fuels include _________.

Alternatives to fossil fuels include _________.

a) nuclear energy
b) renewable resources (wind, solar power, ocean currents, ATOC)
c) a & b
d) none







Answer: C

Land breezes originate over the sea and move onto the land. Whereas, sea breezes originate on land and move out to the sea.

Land breezes originate over the sea and move onto the land. Whereas, sea breezes originate on land and move out to the sea.

A.True
B.False





Answer: B

Looking at the track of high-latitude ocean currents (close to the poles) on a typical Mercator projection map would show these currents __________________.

Looking at the track of high-latitude ocean currents (close to the poles) on a typical Mercator projection map would show these currents __________________.

a) forming gyres that extend higher up in the atmosphere than those near the equator
b) appearing over-proportioned in size
c) extending much deeper below the surface than the Hadley or Ferrel cell currents.
d) all of the above




Answer: B

Scientists are concerned about the rate of global increases in temperature.

Scientists are concerned about the rate of global increases in temperature.

A.True
B.False






Answer: A

The evaporation of water from the ocean's surface helps to moderate global temperatures due to the water molecule's low heat capacity.

The evaporation of water from the ocean's surface helps to moderate global temperatures due to the water molecule's low heat capacity.

A.True
B.False







Answer: B

Seasonal variation of climate on Earth is due to ___________.

Seasonal variation of climate on Earth is due to ___________. 

a) tilt of Earth's axis of rotation
b) spin of the earth on its rotational axis
c) elliptical orbit of the Earth around the Sun
d) all of the above






Answer: A

At sea near 30 degrees latitude there are areas of high atmospheric pressure and little surface wind. They are called the___________. On land these latitudes are the locations of the world's great deserts.

At sea near 30 degrees latitude there are areas of high atmospheric pressure and little surface wind. They are called the___________. On land these latitudes are the locations of the world's great deserts.

a) trade latitudes
b) trade longitudes
c) horse latitudes
d) horse longitudes






Answer: C

A _____ is a pattern of wind circulation that changes with the season as the ITCZ (intertropical convergence zone) moves north and south. Areas subject to these seasonal winds (most pronounced in Asia and India) generally have wet summers and dry winters.

A _____ is a pattern of wind circulation that changes with the season as the ITCZ (intertropical convergence zone) moves north and south. Areas subject to these seasonal winds (most pronounced in Asia and India) generally have wet summers and dry winters. 

a) monsoon
b) typhoon
c) hurricane
d) see breeze





Answer: A

During an ENSO event, the Peru current strengthens and upwelling increases bringing water rich in nutrients to the surface along the west coast of South America. This results in an increase in biological productivity.

During an ENSO event, the Peru current strengthens and upwelling increases bringing water rich in nutrients to the surface along the west coast of South America. This results in an increase in biological productivity.

A.True
B.False




Answer: B

Pressure being equal, cold air can hold more water vapor than warm air can.

Pressure being equal, cold air can hold more water vapor than warm air can.

A.True
B.False






Answer: B

Alternatives to burning hydrocarbon fuels for energy can likely only be attained using nuclear energy.

Alternatives to burning hydrocarbon fuels for energy can likely only be attained using nuclear energy.

A.True
B.False




Answer: B

Two distinct water masses with the _________ density, but ______________ temperature and salinities will combine at a convergence to produce a new water mass of greater density. This mixing-and-sinking process is called caballing.

Two distinct water masses with the _________ density, but ______________ temperature and salinities will combine at a convergence to produce a new water mass of greater density. This mixing-and-sinking process is called caballing.

a) low, high
b) high, low
c) same, different
d) different, same







Answer: C

Conduction is much a more efficient means of moving heat than convection.

Conduction is much a more efficient means of moving heat than convection.

A.True
B.False





Answer: B

"Coriolis Effect" will normally cause counterclockwise circulation in the northern hemisphere.

"Coriolis Effect" will normally cause counterclockwise circulation in the northern hemisphere.

A.True
B.False





Answer: B

At an international meeting in Japan in 1997, leaders and representatives of 160 countries established carbon dioxide emission targets for each developed country. This is called ________________________, which has not been ratified by the U.S. Senate.

At an international meeting in Japan in 1997, leaders and representatives of 160 countries established carbon dioxide emission targets for each developed country. This is called ________________________, which has not been ratified by the U.S. Senate.

a) the Tokyo Protocol
b) the Hiroshima Protocol
c) the U.N. Protocol
d) the Kyoto Protocol






Answer: D

As Earth revolves around the Sun the constant tilt of its rotational axis causes the Southern Hemisphere to lean toward the sun in June but away from it in December. The Sun, therefore, appears higher in the sky in June but lower in December.

As Earth revolves around the Sun the constant tilt of its rotational axis causes the Southern Hemisphere to lean toward the sun in June but away from it in December. The Sun, therefore, appears higher in the sky in June but lower in December.

A.True
B.False





Answer: B

Hurricanes spin counterclockwise in the northern hemisphere.

Hurricanes spin counterclockwise in the northern hemisphere.

A.True
B.False







Answer: A

Water vapor, as opposed to precipitation or condensation, is ______ .

Water vapor, as opposed to precipitation or condensation, is ______ .

a) a gaseous state of water
b) visible as a gas in clouds and fog
c) capable of occupying 4% of atmospheric volume
d) all of the above
e) a and c only






Answer: E

The lower atmosphere is a mixture of gases, mostly nitrogen (78.1%) and oxygen (20.9%).

The lower atmosphere is a mixture of gases, mostly nitrogen (78.1%) and oxygen (20.9%).

A.True
B.False





Answer: A

Three aspects of a tropical cyclone can cause property damage and loss of life: wind, rain, and storm surge. Which one of the following caused the greatest loss of life and property when Katrina struck the Gulf Coast?

Three aspects of a tropical cyclone can cause property damage and loss of life: wind, rain, and storm surge. Which one of the following caused the greatest loss of life and property when Katrina struck the Gulf Coast?

a) Wind
b) Rain
c) Storm surge
d) none of above






Answer: C

Storm surge caused the greatest loss of life and property when Hurricane Katrina struck the U.S.Gulf Coast. The storm surge in Bay St. Louis was 10.4 meters (34 feet) high.

Storm surge caused the greatest loss of life and property when Hurricane Katrina struck the U.S.Gulf Coast. The storm surge in Bay St. Louis was 10.4 meters (34 feet) high.

A.True
B.False











Answer: A

A pair of air circulation cells which exist adjacent to and on each side of the equator are known as _____________.

A pair of air circulation cells which exist adjacent to and on each side of the equator are known as _____________.

a) Ferrel cells
b) Hadley cells
c) Polar cells
d) Mid latitude cells







Answer: B

Surface currents:

Surface currents: 

a. form global patterns within longitudinal bands
b. are in zones of rapid density change with depth
c. are comprised of water flowing vertically
d. are driven by wind friction
e. A & d






Answer: E

The Gulf Stream is the western boundary current having the greatest flow rate.

The Gulf Stream is the western boundary current having the greatest flow rate.

A.True B.False






Answer: A

The boundary between air masses of different _______________ is called a front.

The boundary between air masses of different _______________ is called a front.

a) temperature
b) volume
c) density
d) salinity







Answer: C

ENSO is an acronym for a repeating meteorological and oceanographic event that can severely disrupt normal conditions. The ENSO-driven change in tropical Pacific surface trade winds causes_______________________.

ENSO is an acronym for a repeating meteorological and oceanographic event that can severely disrupt normal conditions. The ENSO-driven change in tropical Pacific surface trade winds causes_______________________.

a) build up of seawater in the eastern Pacific, downwelling in the west, and colder eastern sea surface water temperatures.
b) build up of seawater in both the western and eastern Pacific with generally colder sea surface water temperatures overall.
c) build up of seawater in the western Pacific, downwelling in the east, and generally warmer sea surface water temperatures overall.
d) an effect that is actually greater at mid- to high latitudes than it is in the tropics.





Answer: C

In addition to being affected by land masses, the motion of ocean surface currents mirrors the major atmospheric circulation gyres. Therefore, the northern and southern equatorial currents of both the Atlantic and Pacific Oceanic gyres, along with the intervening equatorial counter-current ________________.

In addition to being affected by land masses, the motion of ocean surface currents mirrors the major atmospheric circulation gyres. Therefore, the northern and southern equatorial currents of both the Atlantic and Pacific Oceanic gyres, along with the intervening equatorial counter-current ________________.

a) do not converge
b) converge at 0 degrees latitude
c) converge north of the equator
d) converge south of the equator





Answer: C

Many problems are associated with global warming. One of problems is that the ocean is becoming more ___________.

Many problems are associated with global warming. One of problems is that the ocean is becoming more ___________.

a) alkaline
b) hydrate
c) acidic
d) dehydrated
e) None of above








Answer: C

Planets must have an atmosphere for atmospheric circulation to occur; therefore, cyclones can only happen on Earth.

Planets must have an atmosphere for atmospheric circulation to occur; therefore, cyclones can only happen on Earth.

True and False






Answer: False

The state of the atmosphere at a specific time is referred to as the ___________; whereas, the long-term average of the weather in a specific region is called ______________.

The state of the atmosphere at a specific time is referred to as the ___________; whereas, the long-term average of the weather in a specific region is called ______________. 

a) weather, climate
b) climate, weather
c) horse latitude, doldrums
d) doldrums, horse latitude






Answer: A

During an El Nino year:

During an El Nino year:

a. Upwelling occurs bringing nutrients to the equatorial surface waters
b. Warm water moves westward away from South America
c. Water temperature remains fairly constant between 0 and 100 meters
d. More evaporation occurs over the ocean causing high precipitation in dry areas





Answer: D

With regard to the naming of tropical cyclones, _____________ is to the Caribbean as _____________ is to the Western Pacific.

With regard to the naming of tropical cyclones, _____________ is to the Caribbean as _____________ is to the Western Pacific.

a) Chubasco, Monsoon
b) Papagayo, Kamsin
c) Hurricane, Typhoon
d) El Viento, Kaminari







Answer: C

Western boundary currents tend to be cold, slow, broad, and shallow. Eastern boundary currents tend to be hot, fast, narrow and deep.

Western boundary currents tend to be cold, slow, broad, and shallow. Eastern boundary currents tend to be hot, fast, narrow and deep.

A.True
B.False






Answer: B

How many discrete differently named atmospheric circulation cells exist in each of Earth's hemispheres north or south of the equator?

How many discrete differently named atmospheric circulation cells exist in each of Earth's hemispheres north or south of the equator?

a) 1
b) 2
c) 3
d) 4





Answer: C

According to the theory of Ekman Transport, ocean surface currents in the southern hemisphere will _______________.

According to the theory of Ekman Transport, ocean surface currents in the southern hemisphere will _______________.

a) be deflected right
b) be deflected left
c) have a net deflection in a direction 90 degrees to surface flow.
d) both a and c
e) both b and c.








Answer: E

Release primarily of ______________ into the atmosphere causes depletion of the ozone layer which, in turn, allows for more UV to pass through to the surface of the earth. ____________ is the place that so far has recorded the greatest decrease (about 50%) in this protective layer.

Release primarily of ______________ into the atmosphere causes depletion of the ozone layer which, in turn, allows for more UV to pass through to the surface of the earth. ____________ is the place that so far has recorded the greatest decrease (about 50%) in this protective layer.

a) ozone, Bora Bora
b) sulfur dioxide, Antarctica
c) chlorofluorocarbons, Antarctica
d) sulfur dioxode, Bora Bora





Answer: C

About 10% of the water in the world ocean makes up all of the surface currents. Most surface currents move water above the _______________, the zone of maximum density change per unit depth.

About 10% of the water in the world ocean makes up all of the surface currents. Most surface currents move water above the _______________, the zone of maximum density change per unit depth.

a) pycnocline
b) halocline
c) thermocline
d) freezing point




Answer: A

Western boundary currents tend to be _____________.

Western boundary currents tend to be _____________.

a) warm
b) fast
c) deep
d) all of above
e) a & c






Answer: D

For every gram of water vapor at 30 degrees Celsius that condenses into water droplets at 30 degrees Celcius how much heat is released in the process?

For every gram of water vapor at 30 degrees Celsius that condenses into water droplets at 30 degrees Celcius how much heat is released in the process?

a) 346 calories/gram
b) None
c) 540 calories/gram
d) an amount equal to water's heat of vaporization.
e) both a & d
f) both c & d






Answer: F

Rather than making a continuous loop in each hemisphere, air rising from the equatorial region moves poleward and is gradually deflected eastward; that is, it turns to the right in the Northern Hemisphere and to the left in the Southern Hemisphere. This eastward deflection is caused by the Coriolis effect.

Rather than making a continuous loop in each hemisphere, air rising from the equatorial region moves poleward and is gradually deflected eastward; that is, it turns to the right in the Northern Hemisphere and to the left in the Southern Hemisphere. This eastward deflection is caused by the Coriolis effect.

A.True
B.False







Answer: A

The surface temperature of Earth fluctuates slowly overtime. The global temperature trend has been generally upward during the 18,000 years since the last glacial advance, but the rate of increase has recently accelerated. This rapid warming is probably the result of an enhanced _________________, the trapping of heat by the atmosphere. This effect is necessary for life, without it Earth's average atmospheric temperature would be about -18°C (0°F). However, humans have injected exhorbitant amounts of carbon dioxide into the atmosphere since the beginning of the Industrial Revolution.

The surface temperature of Earth fluctuates slowly overtime. The global temperature trend has been generally upward during the 18,000 years since the last glacial advance, but the rate of increase has recently accelerated. This rapid warming is probably the result of an enhanced _________________, the trapping of heat by the atmosphere. This effect is necessary for life, without it Earth's average atmospheric temperature would be about -18°C (0°F). However, humans have injected exhorbitant amounts of carbon dioxide into the atmosphere since the beginning of the Industrial Revolution. 

a) greenhouse effect
b) ozone depletion
c) red-tide effect
d) a &b
e) all of the above



Answer: A

Thermohaline circulation instead of wind friction drives the mid- to deep ocean currents. This type of circulation is powered by _________________.

Thermohaline circulation instead of wind friction drives the mid- to deep ocean currents. This type of circulation is powered by _________________.

a) Uneven solar input.
b) heat from the Earth's mantle altering the level of the pycnocline.
c) changes in water density that causes it to rise or fall through the water column.
d) all of the above.
e) answers a and c only.







Answer: E

Sea and land breezes are a significant part of California's coastal weather. A sea breeze can occur when the air over land masses near the coast ________________.

Sea and land breezes are a significant part of California's coastal weather. A sea breeze can occur when the air over land masses near the coast ________________.

a) rises in temperature
b) falls in temperature
c) rises in pressure
d) falls in pressure
e) a and d
f) b and c







Answer: E

Barrier islands (choose all that apply)

Barrier islands (choose all that apply)

a. lay perpendicular to the mainland
b. are separated from mainland by a lagoon
c. can migrate when sea level changes
d. are long, narrow islands





Answer: b, c, d.

Breakwater, jetty, and groin construction can make beaches more vulnerable to erosional processes.

Breakwater, jetty, and groin construction can make beaches more vulnerable to erosional processes. 

A.True
B.False





Answer: A

Depositional coasts are new coasts in which coastal material is being removed.

Depositional coasts are new coasts in which coastal material is being removed.

A.True
B.False






Answer: B

Ring-shaped island of coral reefs and coral debris enclosing a shallow lagoon.

Ring-shaped island of coral reefs and coral debris enclosing a shallow lagoon.

a. Barrier Reef
b. Atoll
c. Seamount
d. Fringing Reef







Answer: B

Separated from a volcanic cone by water.

Separated from a volcanic cone by water.

a. Barrier Reef
b. Fringing Reef
c. Sea Caves
d. Sea Cliffs






Answer: A

Clings to the margin of a volcano.

Clings to the margin of a volcano.

a. Barrier Reef
b. Fringing Reef
c. Sea Caves
d. Sea Cliffs






Answer: B

Most common on the low energy shores of enclosed seas.

Most common on the low energy shores of enclosed seas.

a. Rip currents
b. Longshore Currents
c. Riptide
d. Delta






Answer: D

Wave action moving sediment along the surf zone of a coast.

Wave action moving sediment along the surf zone of a coast.

a. Rip currents
b. Longshore Currents
c. Riptide
d. Delta






Answer: B

Caused by the escape of excess water that has piled up along a beach.

Caused by the escape of excess water that has piled up along a beach.

a. Rip currents
b. Longshore Currents
c. Riptide
d. Delta






Answer: A

Usually formed by tectonic forces and modified by glacial erosion.

Usually formed by tectonic forces and modified by glacial erosion.

a. Sea Caves
b. Atoll
c. Fjord
d. Sea Cliffs






Answer: C

Chesapeake Bay is an example of:

Chesapeake Bay is an example of:

a. Well-mixed Estuary
b. Partially-mixed estuary
c. Salt Wedge Estuary
d. Delta







Answer: B

Forms where a slowly flowing river enters the ocean in an area of high tidal turbulence.

Forms where a slowly flowing river enters the ocean in an area of high tidal turbulence.

a. Well-mixed Estuary
b. Poorly-mixed estuary
c. Delta
d. Salt wedge estuary






Answer: A

Forms where a rapidly flowing large river enters the ocean.

Forms where a rapidly flowing large river enters the ocean.

a. Well-mixed Estuary
b. Poorly-mixed estuary
c. Delta
d. Salt wedge estuary






Answer: D

Smooth, nearly level area marking the submerged limit of rapid marine erosion.

Smooth, nearly level area marking the submerged limit of rapid marine erosion.

a. Delta
b. Wave-cut platforms
c. Fjord
d. Sea Cliff







Answer: B

Cut into vertical rock wall along shore line and usually accessible at low tide.

Cut into vertical rock wall along shore line and usually accessible at low tide.

a. Sea Caves
b. Sea Cliffs
c. Barrier Reef
d. Fringing Reef







Answer: A

Marks the shoreward limit of marine erosion on a coast.

Marks the shoreward limit of marine erosion on a coast.

a. Atolls
b. Rip currents
c. Sea cliffs
d. Salt wedge estuary






Answer: C

What factors are responsible for eustatic sea level change?

What factors are responsible for eustatic sea level change? 

a. Wind and Currents
b. Temperature of ocean water
c. Tectonic motions
d. Volcanic outgassing






 Answer: b & c.

By definition, a shore contains:

By definition, a shore contains:

a. Beaches
b. Marshes
c. Sand bars
d. Sand dunes







Answer: A

Which of the following terms describes a situation where successive high tides are of different heights?

Which of the following terms describes a situation where successive high tides are of different heights?

a. Semidiurnal
b. Dynamic
c. Mixed
d. Celestial








Answer: C

What advantage does the dynamic theory of tides have over the equilibrium theory?

What advantage does the dynamic theory of tides have over the equilibrium theory?

a. The dynamic theory includes the influence of both the sun and moon.
b. The dynamic theory takes fluid dynamics into account.
c. The dynamic theory treats tides as deep-water waves.
d. The dynamic theory is based on Newton's law of universal gravitation.
e. The dynamic theory includes tidal effects on both land and water.






Answer: B

What does "perihelion" mean?

What does "perihelion" mean?

a. The closest approach of the earth to the sun
b. The greatest distance between the earth and the sun
c. The closest approach of the moon to the earth
d. The greatest distance between the moon and the earth





Answer: A

Approximately how often do spring tides occur?

Approximately how often do spring tides occur?

a. Once per week
b. Twice per week
c. Once per month
d. Twice per month








Answer: D

How long is a lunar day in comparison to a solar day?

How long is a lunar day in comparison to a solar day?

a. The lunar day is shorter
b. The two are equal
c. The lunar day is longer







Answer: C

Identify the following statement as A.True B.False: the earth-moon system orbits around a point located inside the Earth.

Identify the following statement as A.True B.False: the earth-moon system orbits around a point located inside the Earth.

A.True
B.False






Answer: A

Identify the following statement as A.True B.False: the equilibrium theory of tides accurately predicts tides on Earth.

Identify the following statement as A.True B.False: the equilibrium theory of tides accurately predicts tides on Earth.

A.True
B.False






Answer: B

While visiting the Ganges delta in India, you observe a large mass of water moving upstream, from the ocean into the river. What phenomenon is occurring?

While visiting the Ganges delta in India, you observe a large mass of water moving upstream, from the ocean into the river. What phenomenon is occurring?

a. Flood current
b. Ebb current
c. Slack water
d. Tidal datum







Answer: A

Rough waves can also be generated by destructive interference.

Rough waves can also be generated by destructive interference. 

A.True
B.False






Answer: B

Of the following, which is the best description of tides observed at an amphidromic point?

Of the following, which is the best description of tides observed at an amphidromic point?

a. A quiet meteorological tide
b. A typical mixed tide
c. A diurnal tide with large range
d. No tide at all







Answer: D

What will happen as a deep water wave approaches the shore?

What will happen as a deep water wave approaches the shore?

A. Wave speed decreases
B. Wave length decreases
C. Wave height increases
D. All the above







Answer: D

Capillary waves are defined as being 1.73 cm or greater in wave height.

Capillary waves are defined as being 1.73 cm or greater in wave height. 

A.True

B.False






Answer: B

Wave base for any Deepwater wave can be calculated by 1/2 wave length.

Wave base for any Deepwater wave can be calculated by 1/2 wave length. 

A.True B.False





Answer: A

Any mass in a typical orbital wave is transported long distances to far away shores.

Any mass in a typical orbital wave is transported long distances to far away shores.

A.True B.False






Answer: B

If the stratosphere is cooled by global warming, the stratospheric ozone will:

If the stratosphere is cooled by global warming, the stratospheric ozone will:

A. Increase
B. Decrease
C. Stay the same





Answer: B

Ozone during spring over Kalamazoo has been doing what since 1970?

Ozone during spring over Kalamazoo has been doing what since 1970?

A. Increasing
B. Decreasing
C. Staying the same





Answer: B

Shallow water waves are found only near continental margins in water less than 10 feet deep.

Shallow water waves are found only near continental margins in water less than 10 feet deep.

A.True B.False





Answer: B

"Wave Length" is:

"Wave Length" is:

a. the distance from the crest of one wave to the crest of the adjacent wave.
b. ½ of the height of the wave crest
c. The distance that a wave will travel before dissipating





Answer: A

A tsunami can form by which of these events:

A tsunami can form by which of these events: 

a. landslides
b. volcanic eruptions
c. meteorite impacts
d. neap tides
e. earthquakes
f. all the above






Answer: F

Atmospheric circulation causes winds to blow across the United States from west to east, causing:

Atmospheric circulation causes winds to blow across the United States from west to east, causing:

a. Waves to be bigger on the west coast due to the large fetch (Pacific Ocean)
b. Waves to be smaller on the west coast due to Coriolis Effect
c. Waves will be bigger along the East Coast due to counteracting southerly winds
d. Waves will be bigger on the East Coast due to the passive continental margin.
e. None of the above






Answer: A

The size of surface waves is controlled by:

The size of surface waves is controlled by: 

a. Wind speed
b. Fetch
c. Wind/Air temperature
d. Seawater salinity
e. Duration of the blowing wind
f. all the above






Answer: F

As a wave travels through an area of deep water, the motion of water molecules travel only up and down as the wave passes through.

As a wave travels through an area of deep water, the motion of water molecules travel only up and down as the wave passes through.

A.True B.False






Answer: B

Wave base for a deep water wave is defined as 1/2 the wavelength.

Wave base for a deep water wave is defined as 1/2 the wavelength.

A.True B.False





Answer: A