e Window Help | i Times New Ron. ^ Bold Student: 1. External users of accounting information include: A. Shareholders B. Customers C. Creditors D. Government regulators E. All of the above 2. The operating functions of a business include: A. Research and development C. Marketing D. Distribution E. All of the above 3. The private board that currently has the authority to establish U.S. generally accepted accounting principles is the: A. APB B. FASB D. AICPA E. SEC 4. The principle prescribing that financial statements reflect the assumption that the business will continue operating instead of being closed or sold, unless evidence shows that it will not continue is the: A. Going-concern principle B. Business entity principle C. Objectivity principle D. Cost Principle E. Monetary unit principle