[Chongqing Guangdong education] accounting reference materials of Nanjing University of Information Engineering

education
- Accounting - Chapter materials, examination materials - Nanjing University of Information Engineering 【】
In class tests
1、【 Single topic selection 】 Which of the following items is related to modern accounting （ ）
A、 International business language
B、 Application of accounting computerization
C、 Bookkeeping theory published
D、 Accounting for income and consumption of property
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2、【 Multiple choice 】 The following items are related to the development history of accounting in ancient China （ ）
A、 Longmen account
B、 szeryng
C、 Four column list
D、 Double entry bookkeeping
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3、【 Judgment questions 】 Modern accounting is an accounting centered on the enterprises of profit-making organizations
A、 correct
B、 error
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4、【 Completion 】（ ） Separate from financial accounting , Make accounting go deep into all aspects of enterprise management , Accounting plays an increasingly important role .
A、
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In class tests
1、【 Single topic selection 】 Understanding of accounting entities , From the following point of view , It's me .
A、 owner
B、 supplier
C、 operator
D、 Creditor
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2、【 Multiple choice 】 The following are about the correct choice of Accounting Measurement Standards （）.
A、 Physical measurement
B、 Monetary measurement
C、 Labor measurement
D、 Tons of 、 Kilogram measurement
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3、【 Judgment questions 】 Marx is in 《 Capital 》 Accounting mentioned in “ Control of the process ” It refers to the accounting function of accounting .
A、 correct
B、 error
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4、【 Completion 】 Accounting supervision is based on （） As a precondition , But they are closely related .
A、
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Does accounting have a forecasting function ？ Please give an example to illustrate .
1、【 Multiple choice 】 The most correct information is ：
A、 Accounting has the function of forecasting , No accounting function .
B、 Accounting has the function of forecasting , Mainly in modern accounting .
C、 Forecasting function is a dispensable function of accounting .
D、 Accounting 、 Accounting supervision and accounting budget are the functions of accounting .
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In class tests
1、【 Single topic selection 】 The users of external accounting information are mainly （ ）
A、 Board of directors
B、 Enterprise employees
C、 Certified public accountant
D、 investors
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2、【 Multiple choice 】 Enterprise financial accounting information mainly includes （ ）
A、 Profitability information
B、 Solvency information
C、 Cash flow capacity information
D、 User equity change information
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3、【 Judgment questions 】 Accounting goal is simply to provide financial and accounting information , And financial accounting report is the main carrier of financial accounting information .
A、 correct
B、 error
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4、【 Completion 】 Enterprise accounting information includes not only quantitative （ ） Information , It also includes going concern 、 social responsibility 、 To protect the environment 、 human capital 、 Quality information about corporate culture . therefore , Comprehensive financial report is particularly important .
A、
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In class tests
1、【 Multiple choice 】 The following are accounting transactions rather than events （ ）
A、 To borrow money from a bank
B、 Sales of finished products to obtain income
C、 Pay employees in cash
D、 Buy equipment
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2、【 Judgment questions 】 The general object of accounting is the content of accounting and supervision , Capital movement is the manifestation of this content .
A、 correct
B、 error
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3、【 Completion 】 No matter what accounting entity ,（） The final content of the accounting object .
A、
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4、【 Completion 】 The increase or decrease of various properties and materials measured in currency is called （ ）, So as to constitute the object of accounting .
A、
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In class tests
1、【 Single topic selection 】 Providing accounting information should be useful to users of accounting information , This is the accounting information （ ） requirement .
A、 Authenticity
B、 Prudence
C、 Economic substance is more important than legal form
D、 The correlation
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2、【 Multiple choice 】 The following items meet the prudential requirements of accounting information quality （）
A、 Accounts receivable to enterprises , The possible bad debts should be predicted in advance when accounting .
B、 The possible donation income of the enterprise should not be included in the account accounting in advance
C、 Enterprises can overestimate assets in advance
D、 Don't unreasonably underestimate the possible expenses
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3、【 Judgment questions 】 Accounting policies selected by the enterprise 、 The accounting method can be changed at will within one year , But it should be disclosed in the accounting report .
A、 correct
B、 error
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4、【 Completion 】 Asset accounting different from operating lease , The asset accounting of financial leasing should follow the accounting requirements of （ ）
A、
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The first 7 speak ： In class tests
1、【 Single topic selection 】 The main users of accounting information are ( )
A、 investors
B、 The lender
C、 supplier
D、 staff
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2、【 Multiple choice 】 The most important accounting information is （）
A、 Financial situation
B、 Business results
C、 cash flow
D、 Changes in user equity
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3、【 Judgment questions 】 Providing accountability information reflects the basic objectives of accounting .
A、 correct
B、 error
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4、【 Completion 】 The situation that accountant wants to pursue and the purpose that it achieves are （ ）.
A、
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In class tests
1、【 Single topic selection 】 The founder of accounting in New China is （ ）
A、 Luca, . Pachauri
B、 szeryng
C、 Pan Xulun
D、 Yang Jiwan
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2、【 Multiple choice 】 The following items are correct （）
A、 The main function of accounting is accounting and supervision
B、 Accounting takes currency as the only unit of measurement
C、 Accounting is an economic management work
D、 Accounting is an information system
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3、【 Judgment questions 】 Environmental accounting is the product of the development of modern accounting （）
A、 correct
B、 error
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4、【 Completion 】 Modern accounting divides accounting into （ ） Two important branches , It can also be called external reporting accounting and internal reporting accounting .
A、
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In class tests
1、【 Single topic selection 】 The following assets belong to the enterprise （ ）
A、 Money plan
B、 contract
C、 Scrapped equipment
D、 Finished products
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2、【 Multiple choice 】 The following are static accounting elements （ ）
A、 Shareholders' equity
B、 liabilities
C、 profits
D、 assets
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3、【 Judgment questions 】 Assets are the current obligations owned and controlled by the enterprise, which can bring future economic benefits to the enterprise, formed by the past transactions and events of the enterprise .
A、 correct
B、 error
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4、【 Completion 】 The division standard of current assets and non current assets is the
A、
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In class tests
1、【 Single topic selection 】 Dynamic accounting elements are （ ）
A、 Paid in capital
B、. income
C、 Cost
D、 liabilities
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2、【 Multiple choice 】 Period expenses include
A、 Taxes and surcharges
B、 Management cost
C、 Financial expenses
D、 selling expenses
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3、【 Judgment questions 】 Profit is the inflow of economic benefits from the daily activities of the enterprise （ ）
A、 correct
B、 error
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In class tests
1、【 Single topic selection 】 When using accrual basis , The following businesses that can be recognized as current expenses include （ ）.
A、 Pay for next year's newspaper 、 Magazine fee
B、 Accrued short-term loan interest of this month
C、 Prepay the rent for the next quarter
D、 Pay last month's electricity bill
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2、【 Multiple choice 】 When using accrual basis , The following businesses that can be recognized as current income include （ ）
A、 Outstanding payment before receiving from the buyer
B、 Selling goods , Payment has not been received yet
C、 Selling goods , At the same time, the payment for goods is received
D、 Receive the sales payment of previous years
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3、【 Judgment questions 】 According to the accounting standards of our country , Liabilities not only refer to debt liabilities that already exist in reality , It also includes some things that may happen in the future , Liabilities arising from contingencies .（ ）
A、 correct
B、 error
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In class tests
1、【 Single topic selection 】 When the enterprise obtains assets , Generally, press （ ） metering .
A、 Historical cost
B、 Replacement cost
C、 Net realizable value
D、 Present value
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2、【 Multiple choice 】 Which of the following are accounting measurement attributes （ ）.
A、 Historical cost
B、 Net realizable value ‍
C、 fair value
D、 Present value
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3、【 Judgment questions 】 Accounting elements , Also known as report elements , It is the basic component of financial statements .（ ）
A、 correct
B、 error
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In class tests
1、【 Single topic selection 】 The following are not accounting subjects （ ）
A、 Accounts receivable
B、 machinery equipment
C、 This year's profit
D、 Long term loan
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2、【 Multiple choice 】 The following primary accounting items belonging to the elements of owner's equity are （ ）
A、 equity
B、 Surplus reserve
C、 Undistributed profit
D、 Capital reserve
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3、【 Judgment questions 】“ This year's profit ”,“ Cash on hand ” It belongs to profit and loss account .（ ）
A、 correct
B、 error
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In class tests
1、【 Single topic selection 】 Among the following liabilities , Long term liabilities are （ ）
A、 Accounts payable
B、 Dividends payable
C、 Bonds payable
D、 Notes payable
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2、【 Multiple choice 】 The principles of setting accounting subjects include （ ）
A、 We should not only meet the needs of economic and business development , And ensure relative stability
B、 The setting of accounting subjects should be simple , apply
C、 Maintain unity , And flexibility
D、 It should meet the requirements of external reporting , And meet the needs of internal management
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3、【 Judgment questions 】 Set up accounts , It is based on the specific content of the accounting object and the requirements of economic management , Specify classification accounting in advance
A special method of items or signs .（ ）
A、 correct
B、 error
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In class tests
1、【 Single topic selection 】 The record that indicates the account of borrowing and lending and its amount for a certain economic business is called ( )
A、 Corresponding relation
B、 Accounting entries
C、 Corresponding subjects
D、 Trial balance
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2、【 Multiple choice 】 In the following business matters , Assets and liabilities can change at the same time （ ）
A、 Provision for inventory depreciation
B、 Fixed assets under finance lease
C、 Advance payment for the project
D、 Obtain long-term loans
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3、【 Judgment questions 】 An account is a project name formed on the basis of classifying the contents of various accounting elements , It covers all kinds of transactions or matters of various enterprises .（ ）
A、 correct
B、 error
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The first 1 Unit tests （ The first 1-3 Chapter ）A volume
1、【 Single topic selection 】 Accounting is a comprehensive reflection of economic activities , Mainly to make use of ( )
A、 Physical measurement
B、 Labor measurement
C、 Monetary measures
D、 Man hour measurement
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2、【 Single topic selection 】 Accounting and supervision are accounting ( )
A、 Basic functions
B、 Basic properties
C、 Basic characteristics
D、 The basic method
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3、【 Single topic selection 】 The assumption of accounting entity specifies the ( )
A、 Time range
B、 The scope of space
C、 Period fee range
D、 Scope of cost expenditure
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4、【 Single topic selection 】 Among the following principles, what does not belong to the quality requirements of accounting information is （ ）
A、 The principle of clarity
B、 Principle of comparability
C、 Matching principle
D、 The principle of relevance
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5、【 Single topic selection 】 According to the requirements of accounting standards for business enterprises , Accounting should estimate losses , But you shouldn't expect revenue , This reflects the quality of accounting information （ ）
A、 reliability
B、 Importance
C、 Prudence
D、 Substance over form
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6、【 Single topic selection 】 The most basic classification of the specific content of accounting objects is （ ）
A、 Accounting subjects
B、 Accounting elements
C、 Accounting accounts
D、 Accounting identities
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7、【 Single topic selection 】 In the following accounts , Non current assets are ( )
A、 Intangible assets
B、 Notes receivable
C、 raw material
D、 Advance receipts
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8、【 Single topic selection 】 In the following items , Current liabilities are （ ）
A、 Advance payment
B、 Accounts receivable
C、 Short term borrowings
D、 Bonds payable
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9、【 Single topic selection 】 The assets owned by the enterprise can be seen from the ownership of property rights , Part belongs to investors , The other part belongs to ( )
A、 Creditor
B、 The debtor
C、 staff and workers of enterprise
D、 Enterprise legal person
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10、【 Single topic selection 】 The structure of asset accounts and owner's equity accounts （ ）
A、 Exactly the same
B、 contrary
C、 Basically the same
D、 irrelevant
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11、【 Single topic selection 】 If the debit amount of a certain owner's equity account of the enterprise in the current period 1500 Ten thousand yuan , The credit amount is 1200 Ten thousand yuan , The ending credit balance is 1300 Ten thousand yuan , Then the opening balance is （ ）
A、 Debit 1000 Ten thousand yuan
B、 Credit 1600 Ten thousand yuan
C、 Debit 1600 Ten thousand yuan
D、 Credit 1000 Ten thousand yuan
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12、【 Single topic selection 】 The following items , What may not be the accounting entity of accounting is （ ）
A、 parent company
B、 subsidiary
C、 An enterprise group formed by the parent company
D、 Sales Department
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13、【 Single topic selection 】 Through the accounting function , The basic process of achieving accounting objectives （ ）
A、 Accounting recognition - Accounting measurement - Accounting records - Accounting report
B、 Accounting measurement - Accounting records - Accounting recognition - Accounting report
C、 Accounting report - Accounting measurement - Accounting records - Accounting recognition
D、 Accounting records - Accounting report - Accounting records - Accounting report
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14、【 Single topic selection 】 The following items are related to the development of accounting in ancient China （ ）
A、 Double entry bookkeeping
B、 fair value
C、 Four column list
D、 accounting computerization
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15、【 Single topic selection 】 The following items cannot be recognized as accounting elements （ ）
A、 Bank loans
B、 Advertising expenses
C、 Income from services
D、 Money plan
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16、【 Single topic selection 】 Please apply accrual basis and cash basis theory , Company 1 Revenue and expenses of the month are recognized and measured . Selling products 5000 element , The payment has not been received in the current month .
A、 Accrual income 5000
B、 Cash basis income 5000
C、 Accrual expenses 5000
D、 Cash basis fee 5000
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17、【 Single topic selection 】 Please apply accrual basis and cash basis theory , Company 1 Revenue and expenses of the month are recognized and measured . Advance payment for goods in the current month 24000 Yuan is deposited in the bank , Shipment next month .
A、 Accrual income 24000
B、 Cash basis income 24000
C、 Accrual expenses 24000
D、 Cash basis fee 24000
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18、【 Single topic selection 】 Please apply accrual basis and cash basis theory , Company 1 Revenue and expenses of the month are recognized and measured . Prepay the rent of other units in the next quarter with your deposit 3000 element .
A、 Accrual expenses 1000
B、 Cash basis fee 1000
C、 Accrual expenses 3000
D、 Cash basis fee 3000
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19、【 Single topic selection 】 Please apply accrual basis and cash basis theory , Company 1 Revenue and expenses of the month are recognized and measured , Last year 12 The property insurance premium of the first quarter of this year has been prepaid through the bank in August 3000 element .
A、 Accrual expenses 1000
B、 Cash basis fee 1000
C、 Accrual expenses 3000
D、 Cash basis fee 3000
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20、【 Single topic selection 】 Please apply accrual basis and cash basis theory , Company 1 Revenue and expenses of the month are recognized and measured , The short-term loan with a term of half a year borrowed in the current month is accrued 60000 element , The monthly interest rate is 0.5% .
A、 Accrual expenses 1800
B、 Cash basis fee 1800
C、 Accrual expenses 300
D、 Cash basis fee 300
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21、【 Single topic selection 】 Balance sheet assets amount liabilities , Owner's equity amount monetary capital 50 Current liabilities 120 Accounts receivable 100 Long term liabilities 60 stock 300 Paid in capital （ 53 topic ） Fixed assets （ 54 topic ） Capital reserve 50 Intangible assets 20 Surplus reserve 90 Other long-term assets 20 Undistributed profit 160 Total non current assets （ 55 topic ） Total owner's equity （ 56 topic ） Total Assets （ 57 topic ） liabilities , Total owner's equity 1200 According to the above table , Select... In the table 53 The only correct information .
A、700
B、720
C、780
D、840
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22、【 Single topic selection 】 Balance sheet assets amount liabilities , Owner's equity amount monetary capital 50 Current liabilities 120 Accounts receivable 100 Long term liabilities 60 stock 300 Paid in capital （ 53 topic ） Fixed assets （ 54 topic ） Capital reserve 50 Intangible assets 20 Surplus reserve 90 Other long-term assets 20 Undistributed profit 160 Total non current assets （ 55 topic ） Total owner's equity （ 56 topic ） Total Assets （ 57 topic ） liabilities , Total owner's equity 1200 According to the above table , Select... In the table 54 The only correct information .
A、410
B、710
C、730
D、800
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23、【 Single topic selection 】 Balance sheet assets amount liabilities , Owner's equity amount monetary capital 50 Current liabilities 120 Accounts receivable 100 Long term liabilities 60 stock 300 Paid in capital （ 53 topic ） Fixed assets （ 54 topic ） Capital reserve 50 Intangible assets 20 Surplus reserve 90 Other long-term assets 20 Undistributed profit 160 Total non current assets （ 55 topic ） Total owner's equity （ 56 topic ） Total Assets （ 57 topic ） liabilities , Total owner's equity 1200 According to the above table , Select... In the table 55 The only correct information .
A、750
B、580
C、1580
D、604
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24、【 Single topic selection 】 Balance sheet assets amount liabilities , Owner's equity amount monetary capital 50 Current liabilities 120 Accounts receivable 100 Long term liabilities 60 stock 300 Paid in capital （ 53 topic ） Fixed assets （ 54 topic ） Capital reserve 50 Intangible assets 20 Surplus reserve 90 Other long-term assets 20 Undistributed profit 160 Total non current assets （ 55 topic ） Total owner's equity （ 56 topic ） Total Assets （ 57 topic ） liabilities , Total owner's equity 1200 According to the above table , Select... In the table 56 The only correct information .
A、1020
B、1380
C、710
D、1080
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25、【 Single topic selection 】 Balance sheet assets amount liabilities , Owner's equity amount monetary capital 50 Current liabilities 120 Accounts receivable 100 Long term liabilities 60 stock 300 Paid in capital （ 53 topic ） Fixed assets （ 54 topic ） Capital reserve 50 Intangible assets 20 Surplus reserve 90 Other long-term assets 20 Undistributed profit 160 Total non current assets （ 55 topic ） Total owner's equity （ 56 topic ） Total Assets （ 57 topic ） liabilities , Total owner's equity 1200 According to the above table , Select... In the table 57 The only correct information .
A、1080
B、1060
C、750
D、1200
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26、【 Single topic selection 】 The sign of the formation of modern accounting is （ ）.
A、 Monetary measurement
B、 The emergence of management accounting
C、 Double entry bookkeeping method produces
D、 The application of computer in accounting
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27、【 Single topic selection 】 Accounting can be divided into （ ）.
A、 Financial accounting and management accounting
B、 Enterprise accounting and non-profit organization accounting
C、 Internal accounting and external accounting
D、 Group accounting and corporate accounting
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28、【 Single topic selection 】 Of the following , What reflects the quality requirements of prudence is （ ）.
A、 The proportion of sales revenue and costs
B、 Accounting is based on accrual basis
C、 Bad debt reserves are withdrawn from accounts receivable
D、 Amortization of intangible assets
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29、【 Single topic selection 】 Accounting to （ ） Is the main unit of measurement .
A、 Physical quantity
B、 currency
C、 Labor volume
D、 Working hours
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30、【 Single topic selection 】 The accounting information provided by an enterprise shall reflect the financial situation of the enterprise 、 All important transactions or events related to operating results and cash flows , The quality requirements of accounting information reflected are （ ）.
A、 Importance
B、 timeliness
C、 Prudence
D、 Substance over form
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31、【 Single topic selection 】 Assets in accounting elements 、 Liabilities and owner's equity are the basis of an enterprise's financial situation （ ）
A、 Dynamic reflection
B、 Direct reflection
C、 Static reflection
D、 General reflection
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32、【 Single topic selection 】 In the following items , What does not belong to intangible assets is （ ）.
A、 Patented technology
B、 Non patented technology
C、 land use right
D、 Projects under construction
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33、【 Single topic selection 】 The owner's equity is the interest of the enterprise investor in the enterprise （ ） The ownership of the .
A、 assets
B、 liabilities
C、 Net worth
D、 income
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34、【 Single topic selection 】 Profits are formed by the non daily activities of the enterprise 、 It can lead to （ ） To increase the 、 Inflow of economic benefits unrelated to the capital invested by the owner .
A、 profits
B、 assets
C、 Owner's equity
D、 Non operating income
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35、【 Single topic selection 】 The following items that meet the definition of expenses are （ ）.
A、 The cost of goods sold carried forward when selling goods
B、 Loss of goods in stock due to natural disasters
C、 Net loss from the sale of intangible assets
D、 Fine expenses
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36、【 Single topic selection 】 Set the account to keep （ ）
A、 Permanence
B、 Relative stability
C、 Applicability
D、 Fixity
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37、【 Single topic selection 】 The accounting subjects that reflect the characteristics of the accounting objects of industrial enterprises are （ ）
A、 Main business cost
B、 Material procurement
C、 Production costs
D、 This year's profit
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38、【 Single topic selection 】 In the following items , What can affect the simultaneous changes of assets and liabilities is （ ）
A、 Sell goods on credit
B、 Accept investors' investment in equipment
C、 Recovery of accounts receivable
D、 Pay stock dividends
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39、【 Single topic selection 】 About the setting of accounting subjects , The mistake in the following statement is （ ）
A、 The setting of accounting subjects should be consistent with the requirements of the accounting standards for enterprises
B、 The setting of accounting subjects should meet the needs of internal management and external information
C、 In view of the different business characteristics of different enterprises , The setting of accounting subjects may be different
D、 The setting of accounting subjects does not need to consider external information needs
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40、【 Single topic selection 】 Make a general classification of the specific contents of accounting elements 、 The account that provides general information is called ( )
A、 General ledger account
B、 Detailed ledger account
C、 Secondary subjects
D、 Subject for future reference
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41、【 Multiple choice 】 The basic premise of accounting is ( )
A、 Accounting entity
B、 Going concern
C、 Accounting period
D、 Monetary measurement
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42、【 Multiple choice 】 Among the following items, those belonging to the accounting method are ( )
A、 Double entry bookkeeping
B、 Fill in accounting vouchers
C、 Register books
D、 physical inventory
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43、【 Multiple choice 】 The following items belong to dynamic accounting elements （ ）
A、 assets
B、 income
C、 cost
D、 profits
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44、【 Multiple choice 】 Period expenses include （ ）
A、 Manufacturing expenses
B、 Management cost
C、 Financial expenses
D、 selling expenses
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45、【 Multiple choice 】 In the following businesses , What should be recognized as creditor's rights is ( )
A、 Advance payment for purchase
B、 Trade receivables
C、 Advance travel expenses
D、 Purchase price payable
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46、【 Multiple choice 】 The basic structure of the account generally includes （ ）
A、 title of account
B、 Date and summary
C、 Voucher number
D、 amount of money
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47、【 Multiple choice 】 In addition to historical cost, accounting measurement attributes , It also includes non historical cost measurement , namely :（ ）
A、 Net realizable value
B、 Present value
C、 fair value
D、 Replacement cost
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48、【 Multiple choice 】 According to the requirements of comparability , In order to make the accounting information of each period of the enterprise comparable with each other , Enterprises should do （ ）
A、 Generally, the accounting policy should not be changed at will
B、 The choice of accounting policies can be changed at will
C、 Changes in accounting policies can provide more reliable 、 More relevant accounting information can be changed
D、 Relevant regulations have changed , When enterprises are required to change accounting policies, they can change
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49、【 Multiple choice 】 The following are the quality requirements of accounting information （ ）
A、 Substance over form
B、 Accounting period
C、 reliability
D、 Cash basis
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50、【 Multiple choice 】 From the task and nature of current accounting work , The characteristics of accounting are mainly reflected in ( )
A、 Continuity
B、 systematicness
C、 overall
D、 scientific
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51、【 Multiple choice 】 The following items that belong to the owner's equity are （ ）
A、 Paid in capital
B、 Accounts receivable
C、 Capital reserve
D、 Retained earnings
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52、【 Multiple choice 】 Of the following , What enterprises can recognize as assets are （ ）
A、 Purchased raw materials that have received invoices but are still in transit
B、 Equipment under financing lease
C、 A patented technology
D、 Prepaid purchase price
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53、【 Multiple choice 】 The following profit and loss accounts are （ ）
A、 Financial expenses
B、 Profit distribution
C、 Bank deposits
D、 Management cost
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54、【 Multiple choice 】 In the following business transactions , Only the accounting elements on the left side of the accounting equation will change （ ）
A、 Buy materials 800 element , The payment has not yet been paid
B、 Withdraw cash from the bank 500 element
C、 Buy a machine , Pay by deposit 10 Ten thousand yuan loan
D、 Accept investment 200 Ten thousand yuan , The money is deposited in the bank
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55、【 Multiple choice 】 Under debit and credit bookkeeping , When crediting bank deposits , The following accounting accounts may become their corresponding accounts ( )
A、 Taxes payable
B、 Cash on hand
C、 Materials in transit
D、 Accumulated depreciation
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56、【 Multiple choice 】 Please apply accrual basis and cash basis theory , Company 1 Revenue and expenses of the month are recognized and measured . Receive the bank's notice to receive the payment previously owed by other units 8000 element , The revenue that should be recognized in this month is 4000 element .
A、 Accrual income 8000
B、 Cash basis income 8000
C、 Accrual income 4000
D、 Cash basis income 4000
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57、【 Multiple choice 】 Please apply accrual basis and cash basis theory , Company 1 Revenue and expenses of the month are recognized and measured , Selling products 6000 element , The money is deposited in the bank in the current month .
A、 Accrual income 6000
B、 Cash basis income 6000
C、 Accrual expenses 6000
D、 Cash basis fee 6000
Reference material 【 】
58、【 Multiple choice 】 Please apply accrual basis and cash basis theory , Company 1 Revenue and expenses of the month are recognized and measured , Buy office supplies 200 element , The payment is made in cash in the current month .
A、 Accrual income 200
B、 Cash basis income 200
C、 Accrual expenses 200
D、 Cash basis fee 200
Reference material 【 】
59、【 Multiple choice 】 Division of accounting period , It is conducive to the timely （ ）.
A、 Settle accounts
B、 Financial report
C、 Provide financial information that reflects the operation of the enterprise
D、 Audit accounts
Reference material 【 】
60、【 Multiple choice 】 All economic transactions of all accounting entities , The basic accounting process is （ ）.
A、 Fill in the approval voucher
B、 Register books
C、 Costing
D、 Financial accounting report
Reference material 【 】
61、【 Multiple choice 】 The goal of accounting is to provide useful information for relevant parties , For enterprises , The information provided by the accountant should （ ）.
A、 Meet the requirements of national macroeconomic management
B、 Meet the needs of all parties to understand the financial situation and operating results of the enterprise
C、 Only meet the needs of internal management
D、 Provide enterprise cost accounting data
Reference material 【 】
62、【 Multiple choice 】 generally speaking , Accounting reports can meet the needs of accounting information users to understand the following accounting information of enterprises （ ）
A、 Financial situation
B、 Business results
C、 cash flow
D、 Changes in financial position
Reference material 【 】
63、【 Multiple choice 】 The following characteristics of assets are （ ）.
A、 Assets are formed by past or present transactions or events
B、 Assets must be able to measure their value in money
C、 Assets can bring future economic benefits to enterprises
D、 Assets must have specific physical forms
Reference material 【 】
64、【 Multiple choice 】 Among the following funds obtained by the enterprise , accord with “ income ” Accounting elements are defined as （ ）
A、 Rent charged for renting fixed assets
B、 The price charged for the sale of fixed assets
C、 The price charged for selling raw materials
D、 The price charged for selling self-made semi-finished products
Reference material 【 】
65、【 Multiple choice 】 Of the following , What enterprises can recognize as assets are （ ）
A、 Invoice has been received , However, raw materials purchased during transportation
B、 Equipment under financing lease
C、 Operating leased equipment
D、 Prepaid purchase price
Reference material 【 】
66、【 Multiple choice 】 Retained earnings include （ ）
A、 Statutory surplus reserve
B、 Discretionary surplus fund
C、 Dividends payable
D、 Undistributed profit
Reference material 【 】
67、【 Multiple choice 】 The principles of setting accounting subjects include （ ）
A、 We should not only meet the needs of economic and business development , And ensure relative stability
B、 The setting of accounting subjects should be simple , apply
C、 Maintain unity , And flexibility
D、 It should meet the requirements of external reporting , And meet the needs of internal management
Reference material 【 】
68、【 Multiple choice 】 Accounting subjects are based on the level of detail of the information provided , Can be divided into ( )
A、 General ledger account
B、 General subjects
C、 Detailed ledger account
D、D. Specific subjects
Reference material 【 】
69、【 Multiple choice 】 In the following business matters , Assets and liabilities can change at the same time （ ）
A、 Provision for inventory depreciation
B、 Fixed assets under finance lease
C、 Advance payment for the project
D、 Obtain long-term loans
Reference material 【 】
70、【 Multiple choice 】 In the following accounts , There is no balance after the period end carry forward （ ）
A、 Main business income
B、 Main business cost
C、 Paid in capital
D、 Deferred expenses
Reference material 【 】
71、【 Judgment questions 】 Accounting subject and legal person subject are the same concept . （ ）
A、 correct
B、 error
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72、【 Judgment questions 】 The accounting basis of enterprise accounting is the cash basis . （ ）
A、 correct
B、 error
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73、【 Judgment questions 】 As long as the resources owned or controlled by the enterprise can be recognized as assets . （ ）
A、 correct
B、 error
Reference material 【 】
74、【 Judgment questions 】 income , It refers to the... Formed in the daily activities and accidental transactions or events of the enterprise 、 Which will increase the owner's equity 、 Total inflow of economic benefits unrelated to the capital invested by the owner . （ ）
A、 correct
B、 error
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75、【 Judgment questions 】 The occurrence of all economic business , Will cause changes on both sides of the accounting equation , But do not destroy the accounting identity . （ ）
A、 correct
B、 error
Reference material 【 】
76、【 Judgment questions 】 Lixin Accounting firm was founded by Pan Xulun , He is known by western countries as “ The father of modern Chinese accounting ”. （ ）
A、 correct
B、 error
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77、【 Judgment questions 】 The recording currency is RMB , Therefore, any accounting entity must take RMB as the monetary measurement standard .（ ）
A、 correct
B、 error
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78、【 Judgment questions 】 generally speaking , The ending balance of the account is always in the same direction as the increase .（ ）
A、 correct
B、 error
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79、【 Judgment questions 】 China's accounting objectives , It reflects the usefulness of decision-making , It also reflects the concept of fiduciary responsibility .（ ）
A、 correct
B、 error
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80、【 Judgment questions 】 The structure of income accounts is similar to that of asset accounts , The structure of expense accounts is similar to that of equity accounts .（ ）
A、 correct
B、 error
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81、【 Judgment questions 】 Any enterprise ,“ Paid in capital ” The account must have a credit balance at the end of the period . （ ）
A、 correct
B、 error
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82、【 Judgment questions 】 Modern accounting divides accounting into two important branches: financial accounting and management accounting .（ ）
A、 correct
B、 error
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83、【 Judgment questions 】 An idle equipment cannot be used as an asset of an enterprise .（ ）
A、 correct
B、 error
Reference material 【 】
84、【 Judgment questions 】 Present value is an accounting measurement attribute that considers the time value of money . （ ）
A、 correct
B、 error
Reference material 【 】
85、【 Judgment questions 】 Company A 2017 year 1 At the beginning of , The total assets are 600 Ten thousand yuan , Total liabilities 300 Ten thousand yuan , In the current month, the bank deposit 200 Ten thousand yuan repaid the short-term loan , And with bank deposits 150 Ten thousand yuan has purchased a batch of equipment that has been accepted .2017 year 6 month 30 Daily owner's equity balance 680 Ten thousand yuan ,12 month 31 Daily owner's equity balance 800 Ten thousand yuan , There were no gains or losses in that year , 7—12 The income realized in the month is 220 Ten thousand yuan . Judge company a 2017 year 1 The owner's equity at the end of the month is 300 Is 10000 yuan correct .
A、 correct
B、 error
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86、【 Judgment questions 】 Company A 2017 year 1 At the beginning of , The total assets are 600 Ten thousand yuan , Total liabilities 300 Ten thousand yuan , In the current month, the bank deposit 200 Ten thousand yuan repaid the short-term loan , And with bank deposits 150 Ten thousand yuan has purchased a batch of equipment that has been accepted .2017 year 6 month 30 Daily owner's equity balance 680 Ten thousand yuan ,12 month 31 Daily owner's equity balance 800 Ten thousand yuan , There were no gains or losses in that year , 7—12 The income realized in the month is 220 Ten thousand yuan . Judge company a 2017 year 1 The assets at the end of the month are 550 Whether it is right or not .
A、 correct
B、 error
Reference material 【 】
87、【 Judgment questions 】 Company A 2017 year 1 At the beginning of , The total assets are 600 Ten thousand yuan , Total liabilities 300 Ten thousand yuan , In the current month, the bank deposit 200 Ten thousand yuan repaid the short-term loan , And with bank deposits 150 Ten thousand yuan has purchased a batch of equipment that has been accepted .2017 year 6 month 30 Daily owner's equity balance 680 Ten thousand yuan ,12 month 31 Daily owner's equity balance 800 Ten thousand yuan , There were no gains or losses in that year , 7—12 The income realized in the month is 220 Ten thousand yuan . Judge company a 2017 year 7-12 The expenses incurred in the month are 100 Ten thousand yuan, right .
A、 correct
B、 error
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88、【 Judgment questions 】 Company B 2017 The assets at the beginning of the year and the end of the year are 160 Million and $ 180 Ten thousand yuan , Liabilities are 40 and 20 Ten thousand yuan . If the owner's investment of company B remains unchanged this year , The cost is 30 Ten thousand yuan . It is judged that the profit of company B this year is 40 Is 10000 yuan correct .
A、 correct
B、 error
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89、【 Judgment questions 】 The modern accounting stage is generally in 20 century 50 Formed after the s , Take the emergence of management accounting as the main symbol .（ ）
A、 correct
B、 error
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90、【 Judgment questions 】 The comparability of accounting information requires the same accounting entity to adopt the same accounting treatment method in different periods as much as possible , It shall not be changed at will , In order to facilitate the vertical comparison of accounting information in different accounting periods .（ ）
A、 correct
B、 error
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91、【 Judgment questions 】 The principle of prudence requires that the assets of the enterprise should not be exaggerated in the accounting work 、 Do not falsely increase enterprise income .（ ）
A、 correct
B、 error
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92、【 Judgment questions 】 Going concern and accounting stages determine the spatial scope of accounting .（ ）
A、 correct
B、 error
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93、【 Judgment questions 】 If the enterprise incurs losses within a certain period , It will inevitably lead to the reduction of the owner's equity of the enterprise .（ ）
A、 correct
B、 error
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94、【 Judgment questions 】 According to the accounting standards of our country , Liabilities not only refer to debt liabilities that already exist in reality , It also includes some things that may happen in the future , Liabilities arising from contingencies （ ）
A、 correct
B、 error
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95、【 Judgment questions 】 Owner's equity and liabilities are the source of enterprise assets .（ ）
A、 correct
B、 error
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96、【 Judgment questions 】 Profit is the difference between income and cost , Is the ultimate element of business results .（ ）
A、 correct
B、 error
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97、【 Judgment questions 】 The accounting subjects of enterprises are based on 《 Accounting standards for business enterprises 》 Requirements of （ ）
A、 correct
B、 error
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98、【 Judgment questions 】 Accounts received in advance belong to asset accounts , And manufacturing expenses belong to cost subjects ( )
A、 correct
B、 error
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99、【 Judgment questions 】 Secondary subjects ( Suborder ) It does not belong to the detailed ledger account ( )
A、 correct
B、 error
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100、【 Judgment questions 】 Enterprises can only use the accounting subjects stipulated by the national unified accounting system , It is not allowed to increase or decrease or merge ( )
A、 correct
B、 error
Reference material 【 】
The first 1 Unit tests （ The first 1-3 Chapter ）B volume
1、【 Single topic selection 】 An extremely important milestone in modern accounting history is （ ）.
A、 Luca Pachauri 《 The arithmetic 、 The geometric 、 Summary of ratio and proportion 》 Publication of works
B、 Surplus products appear in production activities
C、 In the Western Zhou Dynasty “ Secretary ” The setting of a position
D、 The application of computer technology in accounting
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2、【 Single topic selection 】 The two basic branches of modern accounting are （ ）.
A、 Management accounting and cost accounting
B、 Financial accounting and cost accounting
C、 Financial accounting and management accounting
D、 Tax accounting and financial accounting
Reference material 【 】
3、【 Single topic selection 】 The basic function of accounting is （ ）.
A、 Accounting and reflection
B、 Forecast the economic outlook
C、 Accounting and supervision
D、 Supervise and control
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4、【 Single topic selection 】 The accounting object is in the process of social reproduction （ ）.
A、 All economic activities
B、 Material movement
C、 Production activities
D、 Money and its movement
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5、【 Single topic selection 】 There are two main academic perspectives on accounting objectives , namely （ ）.
A、 Decision usefulness and fiduciary responsibility
B、 Decision usefulness view and information system view
C、 Information system view and management activity view
D、 Management activity view and decision usefulness view
Reference material 【 】
6、【 Single topic selection 】 Among the following accounting information users, those who are not external information users are （ ）.
A、 The product distributor of the enterprise
B、 Tax department
C、 Potential investors
D、 Business managers
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7、【 Single topic selection 】 The quality requirements of accounting information based on actual transactions or events are （ ）.
A、 reliability
B、 Comparability
C、 The correlation
D、 Importance
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8、【 Single topic selection 】 In the quality requirements of accounting information , It is required that enterprises provide mutually comparable accounting information in the previous and subsequent periods （ ）.
A、 reliability
B、 Comparability
C、 timeliness
D、 clarity
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9、【 Single topic selection 】 Substance over form means that accounting should be based on the （ ） Conduct .
A、 Legal form
B、 Economic essence
C、 The type of economic business
D、 The importance of business
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10、【 Single topic selection 】 It is required that the enterprise should not calculate more assets or income , The quality requirements of accounting information for underaccounting liabilities or expenses are （ ）.
A、 Accrual basis
B、 Prudence
C、 Importance
D、 The correlation
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11、【 Single topic selection 】 In the basic premise of accounting , The premise of determining the scope of accounting space is （ ）.
A、 Accounting entity
B、 Going concern
C、 Accounting period
D、 Monetary measurement
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12、【 Single topic selection 】 The historical cost of the fixed assets of an enterprise is amortized to the cost or expense of each period by means of depreciation. The accounting premise is （ ）.
A、 Accounting entity
B、 Accounting period
C、 Going concern
D、 Monetary measurement
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13、【 Single topic selection 】 The basis for the accounting premise of accounting by stages is （ ）.
A、 Accounting entity
B、 Accrual basis
C、 Going concern
D、 Monetary measurement
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14、【 Single topic selection 】 It's because of （ ） Division , There is a difference between accrual basis and cash basis , And then produced the accounting treatment method of advance receipts 、 Pay in advance 、 Application of accounts receivable and accounts payable .
A、 Accounting entity
B、 Accounting subjects
C、 Accounting period
D、 Accounting elements
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15、【 Single topic selection 】 Accounting to （ ） Is the main unit of measurement .
A、 Physical quantity
B、 currency
C、 Labor volume
D、 Working hours
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16、【 Single topic selection 】 The following are not accounting methods （ ）.
A、 Set up accounting accounts
B、 Mathematical analysis method
C、 Double entry bookkeeping
D、 Fill in and review vouchers
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17、【 Single topic selection 】 Assets in accounting elements 、 Liabilities and owner's equity are related to the financial situation of an enterprise （ ）.
A、 Dynamic reflection
B、 Direct reflection
C、 Static reflection
D、 General reflection
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18、【 Single topic selection 】 The following accounting elements that reflect the operating results are （ ）.
A、 assets
B、 Owner's equity
C、 liabilities
D、 cost
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19、【 Single topic selection 】 In the following items , What does not belong to intangible assets is （ ）.
A、 patent right
B、 Non patented technology
C、 land use right
D、 Projects under construction
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20、【 Single topic selection 】 Liabilities are due to past transactions 、 Formed by events , Enterprises need to （ ） Current obligation to pay .
A、 Assets or services
B、 Capital or services
C、 Assets or claims
D、 Income or services
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21、【 Single topic selection 】 Of the following , What does not belong to current liabilities is （ ）.
A、 Advance receipts
B、 Advance payment
C、 Debt paid in a normal business cycle
D、 Will be in 1 Long term loans due within one year
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22、【 Single topic selection 】 What's wrong with the following statement is （ ）.
A、 Owner's equity has priority over creditor's equity
B、 The amount of owner's equity is equal to the balance of assets minus liabilities
C、 Owner's equity is also called net assets
D、 Owner's equity includes paid in capital （ Or equity ）、 Capital reserve 、 Other comprehensive income and retained earnings
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23、【 Single topic selection 】 What is correct in the following statement is （ ）.
A、 Revenue means that the enterprise is selling goods 、 The total inflow of economic benefits formed in the provision of labor services and other daily activities
B、 The increase in owner's equity must indicate that the enterprise has obtained income
C、 Income includes non operating income
D、 The capital invested by the owner shall be recognized as enterprise income
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24、【 Single topic selection 】 In the following statements , The right is （ ）.
A、 Manufacturing expenses belong to the period expenses of the enterprise
B、 All production costs can be directly included in the product cost
C、 Property damage caused by natural disasters belongs to period expenses
D、 Expenses are represented by the decrease of assets or the increase of liabilities , Or both , Finally, it leads to the reduction of owner's equity
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25、【 Single topic selection 】 About profit , The mistake in the following statement is （ ）.
A、 Profit refers to the operating results of an enterprise in a certain accounting period
B、 Gains and losses directly included in current profits , It means that it should be included in the current profit and loss 、 Which will cause the increase or decrease of owner's equity 、 Gains or losses unrelated to the capital invested by the owner or the distribution of profits to the owner
C、 Profit items should be included in the income statement
D、 The amount of profit depends on the measurement of income and expenses , It does not involve the measurement of gains and losses
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26、【 Single topic selection 】 All the income that has been realized in the current period and the expenses that have occurred or should be borne , Whether payment is received or not , Should be regarded as the current income and expenses , The accounting basis included in the income statement is （ ）.
A、 The correlation
B、 Cash basis
C、 Accrual basis
D、 timeliness
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27、【 Single topic selection 】 When using accrual basis , The following businesses that cannot be recognized as current income are （ ）.
A、 Received the current sales payment
B、 Selling goods , Payment has not been received yet
C、 Selling goods , At the same time, the payment for goods is received
D、 Received the sales payment of the previous month
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28、【 Single topic selection 】 Items that cannot be recognized as current expenses under the cash basis are （ ）.
A、 Pay for next year's newspaper 、 Magazine fee
B、 Accrued short-term loan interest of this month
C、 Pay the annual property insurance premium
D、 Pay the rent of the house used by the management department in the current month
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29、【 Single topic selection 】 When the enterprise obtains assets , Generally, press （ ） metering .
A、 Historical cost
B、 Replacement cost
C、 Net realizable value
D、 Present value
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30、【 Single topic selection 】 The account is correct （ ） The specific content of classified accounting items .
A、 Economic business
B、 Accounting entity
C、 Accounting object
D、 Accounting elements
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31、【 Single topic selection 】 The accounting subject is （ ）.
A、 Name of accounting element
B、 The name of the account book
C、 Report items
D、 Name of account
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32、【 Single topic selection 】 The accounting subject is according to its ( ) Different , It is divided into general ledger accounts and detailed ledger accounts .
A、 Reflected accounting objects
B、 Reflect the economic business
C、 Accounting elements of attribution
D、 The level of detail of the information provided and its governing relationship
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33、【 Single topic selection 】 Classified by economic content ,“ This year's profit ” Belong to ( ) Accounting subjects .
A、 Assets
B、 Liabilities
C、 Class owner's equity
D、 Profit and loss
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34、【 Single topic selection 】A The company's short-term loan balance at the beginning of the month is 80 Ten thousand yuan , Borrow from the bank this month 5 A month's loan 20 Ten thousand yuan , Repayment of short-term loans due 60 Ten thousand yuan , Then the balance of short-term loans at the end of this month is ( ) Ten thousand yuan .
A、 Debit 40
B、 Credit 40
C、 Debit 120
D、 Credit 120
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35、【 Single topic selection 】 Rights and interests in a broad sense generally include ( ).
A、 Assets and owners' equity
B、 Creditor's equity and owner's equity
C、 Owner's equity
D、 Assets and creditor's equity
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36、【 Single topic selection 】 The basic accounting equation is ( ).
A、 assets = liabilities + Owner's equity
B、 Opening balance + Increase in current period - Decrease in current period = Closing balance
C、 income - cost = profits
D、 assets = liabilities + Owner's equity +( income - cost )
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37、【 Single topic selection 】 The following economic businesses that will cause the simultaneous reduction of assets and liabilities are ( ).
A、 Withdraw cash from the bank
B、 Buy a batch of materials on credit
C、 Repayment of short-term borrowings with bank deposits
D、 Collect the outstanding payment through the bank
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38、【 Single topic selection 】 The total equity of an enterprise at the beginning of the month is 80 Ten thousand yuan , Assume that there is only one bank deposit this month 10 The economic business of 10000 yuan to repay bank loans , Then the total assets of the enterprise at the end of the month are ( ) Ten thousand yuan .
A、80
B、90
C、100
D、70
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39、【 Single topic selection 】 The total assets of a company at the beginning of the period are 200000 element , The total liabilities at the end of the current period decreased compared with the beginning of the period 20000 element , The owner's equity at the end of the period is higher than that at the beginning of the period 60000 element . Then the total assets of the enterprise at the end of the period are ( ) element .
A、180000
B、200000
C、240000
D、260000
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40、【 Single topic selection 】 The following economic businesses that will cause the owner's equity items to increase and decrease are ( ).
A、 Borrowed short-term loans before repayment
B、 Pay cash dividends to shareholders with bank deposits
C、 Receive donated fixed assets
D、 Upon approval, the surplus reserve is converted into capital
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41、【 Multiple choice 】 The following statements are correct （ ）.
A、 Accounting is produced to meet the needs of management production
B、 Accounting develops with the development of productivity
C、 Accounting has experienced a long history of development
D、 Modern accounting history , The publication of double entry bookkeeping books and the emergence of professional accountants are regarded as two milestones
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42、【 Multiple choice 】 The accounting function of accounting has （ ） Characteristics .
A、 Comprehensive
B、 Continuity
C、 systematicness
D、 integrity
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43、【 Multiple choice 】 The function of accounting refers to that accounting takes currency as the main unit of measurement , adopt （ ） Etc , Account for the economic activities of a specific entity 、 Settle accounts 、 Reimbursement .
A、 confirm
B、 Record
C、 metering
D、 The report
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44、【 Multiple choice 】 Accounting supervision refers to the examination of the economic activities of the accounting entity , Main review （ ）.
A、 Legitimacy
B、 rationality
C、 accuracy
D、 integrity
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45、【 Multiple choice 】 The relationship between the basic functions of accounting , The correct statement is （ ）.
A、 Accounting function is the basis of supervision function
B、 The supervision function is the guarantee of the accounting function
C、 There is no accounting function to provide reliable information , There is no objective basis for the supervision function
D、 There is no supervisory function to control , Accounting can not provide true and reliable accounting information
Reference material 【 】
46、【 Multiple choice 】 The goal of accounting is to provide useful information for relevant parties , For businesses , The information provided by the accountant should （ ）.
A、 Meet the needs of national macroeconomic management
B、 Meet the needs of all parties concerned to understand the financial situation and operating results of the enterprise
C、 Meet the needs of enterprise internal management
D、 Provide enterprise cost accounting data
Reference material 【 】
47、【 Multiple choice 】 According to the requirements of comparability , In order to make the accounting information of each period of the enterprise comparable with each other , Enterprises should do （ ）.
A、 After selecting the accounting policy, you can change it at will
B、 Changes in accounting policies can provide more reliable 、 More relevant accounting information can be changed
C、 Relevant laws and regulations have changed , When an enterprise is required to change its accounting policies, it can change
D、 Changes in accounting policies should be explained in the notes to the financial statements
Reference material 【 】
48、【 Multiple choice 】 The timeliness of accounting information quality requirements （ ）.
A、 Collect accounting information in time
B、 Deal with accounting information in time
C、 Timely transfer accounting information
D、 Pay employees' wages in time
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49、【 Multiple choice 】 The basic prerequisites of accounting include （ ）.
A、 Accounting entity
B、 Going concern
C、 Accounting period
D、 Monetary measurement
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50、【 Multiple choice 】 The following items can be used as accounting entities （ ）.
A、 group
B、 Independent accounting branch
C、 Business department with independent accounting
D、 subsidiary
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51、【 Multiple choice 】 In our country 《 Accounting standards for business enterprises 》 Regulations , The accounting period is divided into （ ）.
A、 year
B、 quarter
C、 monthly
D、 Half a year
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52、【 Multiple choice 】 The accounting period is usually divided into annual and interim , Interim financial accounting report includes （ ）.
A、 weekly
B、 Monthly report
C、 Quarterly Report
D、 Semiannual report
Reference material 【 】
53、【 Multiple choice 】 What is correct in the following statement is （ ）.
A、 In the process of accounting, currency is used as the main unit of measurement
B、 The accounting of Chinese enterprises can only use RMB as the bookkeeping base currency
C、 Enterprises whose business income and expenditure are mainly in foreign currencies can choose a foreign currency as the bookkeeping base currency
D、 Financial reports submitted by Chinese enterprises established abroad to China , It should be converted into RMB
Reference material 【 】
54、【 Multiple choice 】 Of the following ,（ ） It belongs to the accounting method .
A、 Double entry bookkeeping
B、 Register books
C、 Costing
D、 physical inventory
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55、【 Multiple choice 】 The following items are dynamic accounting elements that reflect the operating results of the enterprise （ ）.
A、 profits
B、 cost
C、 income
D、 Owner's equity
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56、【 Multiple choice 】 Recognition of assets , The following statements are incorrect （ ）.
A、 Must be able to provide future economic benefits for enterprises
B、 Must be owned by the enterprise
C、 Must be in physical form
D、 It must be formed by the past transactions or events of the enterprise
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57、【 Multiple choice 】 In the following items , Non current assets include （ ）.
A、 Fixed assets
B、 Intangible assets
C、 Long term equity investment
D、 stock
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58、【 Multiple choice 】 Liabilities have the following characteristics （ ）.
A、 Liabilities are owned or controlled by the enterprise
B、 Liabilities are current obligations arising from past transactions or events
C、 Debt is the obligation of the enterprise to pay off in the future
D、 Liabilities require the enterprise to transfer assets or provide labor services in the future
Reference material 【 】
59、【 Multiple choice 】 Retained earnings include （ ）.
A、 Statutory surplus reserve
B、 Discretionary surplus reserve
C、 Dividends payable
D、 Undistributed profit
Reference material 【 】
60、【 Multiple choice 】 The income of the enterprise may lead to （ ）.
A、 Increase in cash
B、 Increase in bank deposits
C、 Increase in accounts receivable
D、 Reduction in corporate liabilities
Reference material 【 】
61、【 Multiple choice 】 In the following items , The characteristics of cost elements are （ ）.
A、 The total outflow of economic benefits in the daily activities of the enterprise
B、 It will lead to the reduction of owner's equity
C、 It has nothing to do with the distribution of profits to owners
D、 It is manifested in the decrease of assets or the increase of liabilities, or both
Reference material 【 】
62、【 Multiple choice 】 The period expenses in the production and operation process of the enterprise include （ ）.
A、 Management cost
B、 Manufacturing expenses
C、 selling expenses
D、 Financial expenses
Reference material 【 】
63、【 Multiple choice 】 In the following items , What affects the measurement of profit amount is （ ）.
A、 assets
B、 income
C、 cost
D、 Gains or losses directly included in current profits and losses
Reference material 【 】
64、【 Multiple choice 】 In the following items , Accounting measurement attributes include （ ）.
A、 Historical cost
B、 Replacement cost
C、 Net realizable value
D、 Present value
Reference material 【 】
65、【 Multiple choice 】 In the following items , Those that belong to the accounting subject setting principles are （ ）.
A、 The principle of relevance
B、 The principle of authenticity
C、 The principle of legality
D、 The principle of practicality
Reference material 【 】
66、【 Multiple choice 】 Accounting items are classified by economic content , There are mainly （ ）.
A、 Assets
B、 Liabilities
C、 Class owner's equity
D、 Cost category and profit and loss category
Reference material 【 】
67、【 Multiple choice 】 The following cost accounts are （ ）.
A、 Main business cost
B、 Other business costs
C、 Production costs
D、 Manufacturing expenses
Reference material 【 】
68、【 Multiple choice 】 The basic structure of the account includes （ ）.
A、 title of account
B、 Date and basis of entry
C、 Economic business summary
D、 Increase amount 、 Decrease and balance
Reference material 【 】
69、【 Multiple choice 】 The accounting equation includes （ ）.
A、 assets = liabilities + Owner's equity
B、 income - cost = profits
C、 assets = liabilities + Owner's equity + profits
D、 assets = liabilities + Owner's equity + income - cost
Reference material 【 】
70、【 Multiple choice 】 The economic operations that cause changes in the basic accounting equation include （ ）.
A、 Businesses with assets and liabilities increasing at the same time
B、 Businesses with equal increases in assets and owner's equity at the same time
C、 An asset increase , A business in which liabilities are reduced at the same time
D、 An increase in a liability , A business in which the owner's equity decreases at the same time
Reference material 【 】
71、【 Judgment questions 】 The modern accounting stage is generally in 20 century 50 Formed after the s , Take the emergence of management accounting as the main symbol .（ ）
A、 correct
B、 error
Reference material 【 】
72、【 Judgment questions 】 There are only two accounting functions , Namely accounting and supervision .（ ）
A、 correct
B、 error
Reference material 【 】
73、【 Judgment questions 】 The business process of commodity circulation enterprises has supply 、 There are three stages of production and sales .（ ）
A、 correct
B、 error
Reference material 【 】
74、【 Judgment questions 】 The goal of financial accounting report in China is only to meet the decision-making needs of external accounting information users , It has nothing to do with the performance of the entrusted responsibility of the internal manager .（ ）
A、 correct
B、 error
Reference material 【 】
75、【 Judgment questions 】 Financial accounting is external reporting accounting , Management accounting is internal reporting accounting .（ ）
A、 correct
B、 error
Reference material 【 】
76、【 Judgment questions 】 Relevance refers to the consistency of accounting information between enterprises .（ ）
A、 correct
B、 error
Reference material 【 】
77、【 Judgment questions 】 The requirement of comparability reflects the vertical comparison of the accounting information of the same enterprise in different accounting periods , It also reflects the horizontal comparison of accounting information of different enterprises .（ ）
A、 correct
B、 error
Reference material 【 】
78、【 Judgment questions 】 Whether an accounting event is significant , To a large extent, it depends on the professional judgment of Accountants . For the same accounting event , Important in a business , In another enterprise, it is not necessarily important .（ ）
A、 correct
B、 error
Reference material 【 】
79、【 Judgment questions 】 In accounting , The expected losses and expected gains can be recognized and recorded .（ ）
A、 correct
B、 error
Reference material 【 】
80、【 Judgment questions 】 Various special methods of accounting should be used separately in the process of accounting , Irrelevant .（ ）
A、 correct
B、 error
Reference material 【 】
81、【 Judgment questions 】 The essence of accounting can be understood as an economic management activity .（ ）
A、 correct
B、 error
Reference material 【 】
82、【 Judgment questions 】 The relationship between accounting subject and legal subject is ： The legal subject must be the accounting subject , The accounting entity must also be the legal entity .（ ）
A、 correct
B、 error
Reference material 【 】
83、【 Judgment questions 】 Assets include fixed assets and current assets .（ ）
A、 correct
B、 error
Reference material 【 】
84、【 Judgment questions 】 Various borrowings 、 Both payables and prepayments are debts of the enterprise .（ ）
A、 correct
B、 error
Reference material 【 】
85、【 Judgment questions 】 Surplus accumulation fund refers to the accumulation fund withdrawn from the capital in accordance with the relevant provisions of the state .（ ）
A、 correct
B、 error
Reference material 【 】
86、【 Judgment questions 】 The operating results show that it is profitable , Losses cannot be called operating results .（ ）
A、 correct
B、 error
Reference material 【 】
87、【 Judgment questions 】 Income elements include main business income 、 Other business income and non operating income .（ ）
A、 correct
B、 error
Reference material 【 】
88、【 Judgment questions 】 The gains and losses of an enterprise include those directly included in the owner's equity and those directly included in the current profits .（ ）
A、 correct
B、 error
Reference material 【 】
89、【 Judgment questions 】 Accrual basis and cash basis are the standards for recognizing the attribution period of income and expenses .（ ）
A、 correct
B、 error
Reference material 【 】
90、【 Judgment questions 】 The accrual basis recognizes the current income and expenses based on the accounts receivable and payable , The cash basis recognizes current income and expenses based on the actual receipt and payment of funds .（ ）
A、 correct
B、 error
Reference material 【 】
91、【 Judgment questions 】 Matching principle means that assets and liabilities should be matched with each other , Offset .（ ）
A、 correct
B、 error
Reference material 【 】
92、【 Judgment questions 】 Accounting measurement mode is the combination of measurement unit and measurement attribute .（ ）
A、 correct
B、 error
Reference material 【 】
93、【 Judgment questions 】 The historical cost measurement attribute is verifiable , Relatively reliable .（ ）
A、 correct
B、 error
Reference material 【 】
94、【 Judgment questions 】 The accounting contents of the general ledger account and its subsidiary ledger account are the same , But the former provides more detailed information than the latter .( )
A、 correct
B、 error
Reference material 【 】
95、【 Judgment questions 】 The detailed ledger accounts supplement and control the general ledger accounts .( )
A、 correct
B、 error
Reference material 【 】
96、【 Judgment questions 】 For general ledger accounts with more detailed accounts , Secondary accounts can be set between general ledger accounts and detailed ledger accounts .( )
A、 correct
B、 error
Reference material 【 】
97、【 Judgment questions 】 An account is the name of an account , The account has a specific structure .（ ）
A、 correct
B、 error
Reference material 【 】
98、【 Judgment questions 】 Under debit and credit bookkeeping ,T The left side of type a account is called debit , The right side is called the lender .（ ）
A、 correct
B、 error
Reference material 【 】
99、【 Judgment questions 】 If one party of the account registers the increase , Then the other party can only register the reduction .（ ）
A、 correct
B、 error
Reference material 【 】
100、【 Judgment questions 】 No matter what economic business happens , Will not destroy the balance of the basic equation of accounting .（ ）
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】 When double entry bookkeeping , The number of accounts registered for any economic business should be ( )
A、 Just one
B、 Just two
C、 Only three
D、 Two or more
Reference material 【 】
2、【 Multiple choice 】 The advantages of double entry bookkeeping include ( )
A、 Carry out trial balance
B、 Understand the context of economic business
C、 Simplify account book registration
D、 Check the accuracy of account records
Reference material 【 】
3、【 Judgment questions 】 Single entry bookkeeping is a relatively simple and incomplete bookkeeping method , Therefore, enterprises and other units generally do not use this bookkeeping method .
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】 Debit and credit bookkeeping balance trial balance method is based on ( ).
A、 Debit and credit bookkeeping rules
B、 Debit and credit bookkeeping account structure
C、 Accounting identities
D、 The basic equation of profit determination
Reference material 【 】
2、【 Multiple choice 】 In the following items , The characteristics of debit and credit bookkeeping are （ ）
A、 With “ borrow ”、“ loan ” As a bookkeeping symbol
B、 With “ If there is a loan, there is a loan , Borrowing and lending must be equal ” As a bookkeeping rule
C、 The bookkeeping direction is determined by the economic content reflected in the account
D、 Trial balance of amount incurred and trial balance of balance can be carried out
Reference material 【 】
3、【 Judgment questions 】 Under debit and credit bookkeeping , You can't borrow more than one 、 Accounting entries of one loan and multiple borrowings , Accounting entries that can only borrow one loan . ( )
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】 The following economic businesses that cause the simultaneous reduction of assets and liabilities are ( )
A、 Deposit cash in the bank
B、 A batch of purchased materials , The payment for goods is temporarily owed
C、 Repay bank loans with bank deposits
D、 Before receiving the payment from other units
Reference material 【 】
2、【 Multiple choice 】 In the following businesses , What has not changed the total owner's equity is ( )
A、 Distribute cash dividends to shareholders
B、 Capital reserve is converted into capital
C、 Received investment from investors
D、 Based on net profit l0％ Withdraw surplus reserve
Reference material 【 】
3、【 Judgment questions 】 For a business transaction , If a debit is registered in an account , The credit must be registered in another account or accounts at the same time .( )
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】 In the following accounting entries , What belongs to the compound accounting entry is ( )
A、 borrow ： Manufacturing expenses 1000 Management cost 5000 loan ： Accumulated depreciation l5000
B、 borrow ： Bank deposits 80000 loan ： Paid in capital ——A company 55000 ——B company 25000
C、 borrow ： Management cost —— Maintenance costs 80000 loan ： raw material —— A material 60000 —— B material 20000
D、 borrow ： Manufacturing expenses 500 loan ： Cash on hand 500
Reference material 【 】
2、【 Multiple choice 】 Under debit and credit bookkeeping , When crediting bank deposits , Among the following accounts, there may be ( ).‍
A、 Taxes payable
B、 Cash on hand
C、 Material procurement
D、 This year's profit
Reference material 【 】
3、【 Judgment questions 】 The opening debit balance of an enterprise's bank deposit is 10 Ten thousand yuan , The debit amount of the current period is 5 Ten thousand yuan , The current credit amount is 3 Ten thousand yuan , Then the ending debit balance is 12 Ten thousand yuan .（ ）
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】 The trial balance method of account amount is based on ( ) To determine the .
A、 Bookkeeping rules of debit and credit bookkeeping
B、 assets = liabilities + Owner's equity
C、 Income expense = profits
D、 The principle of parallel registration
Reference material 【 】
2、【 Multiple choice 】 The balance relationship in the trial balance table of the amount and balance of general ledger accounts is ( )
A、 Total opening debit balance = Total opening credit balance
B、 Total debit amount of the current period = Total amount of credit incurred in the current period
C、 Total opening debit balance = Total credit balance at the end of the period
D、 Total debit balance at the end of the period = Total credit balance at the end of the period
Reference material 【 】
3、【 Judgment questions 】 When trying to calculate the balance sheet , It should also include accounts that have only the opening balance but no amount incurred in the current period .（ ）
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】 The balance trial balance formula of debit and credit bookkeeping is ( )
A、 Debit amount of each account = Credit amount of each account
B、 Total debit amount of all accounts in the current period = Total credit amount of all accounts in the current period
C、 Total ending debit balance of all accounts = Total ending credit balance of all accounts
D、 Total ending debit balance of all accounts = Total ending credit balance of some accounts
Reference material 【 】
2、【 Multiple choice 】 Parallel registration ” It is required that every economic business occurring ( )
A、 It should be recorded in the relevant general ledger , It should also be recorded in the Sub Ledger to which the general ledger belongs
B、 The basis for registering general ledger and Sub Ledger should be the same
C、 General ledger and subsidiary ledger must be registered on the same day
D、 The debit and credit directions of the general ledger and the sub ledger are the same
Reference material 【 】
3、【 Judgment questions 】 Under the parallel registration law , General ledger accounts and detailed ledger accounts should be registered at the same time . ( )
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】 The following transactions and matters can cause “ Capital reserve ” The account debit changes are （ ）.
A、 Accept cash donations
B、 Capital reserve is converted into capital
C、 Receive dividends from investors
D、 Issue shares at a premium
Reference material 【 】
2、【 Multiple choice 】 About paid in capital , The following statement is correct （ ）.
A、 It is the capital actually received by the enterprise from investors
B、 It is the condition for the normal operation of the enterprise
C、 It is the asset invested by the enterprise
D、 The income obtained in the process of operation and production shall not directly increase the paid in capital
Reference material 【 】
3、【 Judgment questions 】“ Cash on hand ” and “ Bank deposits ” The ending debit balance of the account , It reflects the cash on hand held by the enterprise and various amounts of the enterprise in banks or other financial institutions .（ ）
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】 When a limited liability company increases its capital and shares , The part of the capital contribution paid by the newly involved investor that is greater than its share in the registered capital calculated according to the agreed proportion shall be credited （ ）.
A、“ Paid in capital ” Account
B、“ equity ” Account
C、“ Capital reserve ” Account
D、“ Surplus reserve ” Account
Reference material 【 】
2、【 Multiple choice 】 About fund-raising business , What is correct in the following statement is （ ）.
A、 Channels for enterprises to raise funds , One is the owner of the enterprise , Second, the creditors of the enterprise
B、 The funds raised from the owners of the enterprise form the owner's equity of the enterprise
C、 The funds raised from the creditors of the enterprise form the liabilities of the enterprise
D、 Short term loans and long-term loans are the main ways to raise funds from creditors
Reference material 【 】
3、【 Judgment questions 】 The fund-raising business of an enterprise includes accepting assets donated by other units or individuals .（ ）
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】 No matter how the enterprise obtains the materials , When entering the warehouse, you must pass （ ） Accounting
A、 Items in transit
B、 Bill payable account
C、 Raw material account
D、 Accounts payable account
Reference material 【 】
2、【 Multiple choice 】 The following accounting accounts will be used when planned cost accounting is adopted for raw materials （ ）
A、 raw material
B、 Material procurement
C、 Material cost difference
D、 Materials in transit
Reference material 【 】
3、【 Judgment questions 】 The purchase cost of materials includes the purchase price of materials 、 Procurement cost 、 Travel expenses of procurement personnel .（ ）
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】B Company to A The company purchases materials 5000 element , VAT rate 17%, The right is
A、B The company has to deduct input tax 850 element
B、B The company has to pay input tax 850 element
C、B The purchase cost of the company is 5850 element
D、A The sales revenue of the company is 5850 element
Reference material 【 】
2、【 Multiple choice 】 About material purchase account , The correct statement is （ ）
A、 The borrower registers the purchase price and purchase cost of the purchased materials
B、 The credit registers the actual cost of warehousing materials
C、 If there is a debit balance at the end of the period , Indicates unpaid 、 The actual cost of materials in transit that have not been warehoused
D、 It is the account for calculating the purchase cost of materials
Reference material 【 】
3、【 Judgment questions 】 Actual purchase cost = Planning cost + Oversupply
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】 A general taxpayer industrial enterprise , Obtain VAT invoice for purchased raw materials , Total price of materials 100000 element , Value added tax 17000 element , Transportation expenses incurred before warehousing 2000 element , Selection and sorting fee 1000 element , Then the purchase cost of the dry material is （ ）.
A、120000
B、102000
C、103000
D、100000
Reference material 【 】
2、【 Multiple choice 】 Material procurement costs include （ ）.
A、 The purchase price
B、 Freight and miscellaneous expenses
C、 Reasonable loss in transit
D、 Selection and sorting expenses before warehousing
Reference material 【 】
3、【 Judgment questions 】 The purchase cost of materials includes the purchase price of materials 、 Procurement cost 、 Travel expenses of procurement personnel .（ ）
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】 The indirect costs incurred in the production of the enterprise should first be “ Manufacturing expenses ” Account collection , At the end of the period, it will be allocated and recorded in （ ） subject .
A、 Management cost
B、 Production costs
C、 This year's profit
D、 Stock goods
Reference material 【 】
2、【 Multiple choice 】 About “ Production costs ” Subjects the following statements are correct （ ）.
A、 This account belongs to profit and loss account
B、 The debit of this account registers all expenses of accrued product cost
C、 The credit of this account registers the production cost of finished stock in products
D、 Debit balance of this account , Indicates the actual production cost of unfinished products
Reference material 【 】
3、【 Judgment questions 】 According to the variety of products 、 When allocating production costs , The production cost can be simply summarized into three parts ： Direct material , Direct labor , Manufacturing expenses , Abbreviated material 、 work 、 fee .（ ）
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】 Of the following , Those that should not be included in the manufacturing cost are （ ）.
A、 Rental fee of production workshop equipment
B、 Labor protection fee for production workers
C、 Production workshop property insurance premium
D、 Materials consumed in the production workshop
Reference material 【 】
2、【 Multiple choice 】 Of the following expenses , Accrued product costs include （ ）.
A、 Directly used in product production , Auxiliary materials constituting the product entity
B、 Wages of workers directly engaged in product production
C、 Non monetary welfare of workers directly engaged in product production
D、 Wages and welfare expenses of workshop management personnel
Reference material 【 】
3、【 Judgment questions 】 The production cost of the product includes the direct labor cost incurred for the production of the product 、 Direct material costs 、 Manufacturing expenses, sales expenses and financial expenses .（ ）
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】 Of the following expenses , Does not constitute product cost , What should be directly included in the current profit and loss is （ ）.
A、 Direct material
B、 Direct labor
C、 Period expenses
D、 Manufacturing expenses
Reference material 【 】
2、【 Multiple choice 】 The expenses that should be included in the cost of products are （ ）.
A、 Wages and welfare of production workers
B、 Wages and welfare expenses of workshop management personnel
C、 Salaries and welfare expenses of enterprise managers
D、 Pensions for retirees
Reference material 【 】
3、【 Judgment questions 】 The value of packages used to pack products in the production process shall constitute the production cost of products .（ ）
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】 A company 3 The following businesses occurred in the month ： Income from sales of goods 20 Ten thousand yuan , Have received 15 Ten thousand yuan , Collect the payment owed last month 2 Ten thousand yuan , Then the amount of main business income carried forward to the profit of this year is （ ）.
A、15 Ten thousand yuan
B、22 Ten thousand yuan
C、17 Ten thousand yuan
D、20 Ten thousand yuan
Reference material 【 】
2、【 Multiple choice 】 An enterprise 2010 year 3 month , Sell a batch of cosmetics , The cost of cosmetics is 80 Ten thousand yuan , Selling expenses for sales 0.5 Ten thousand yuan , The sales price of cosmetics is 100 Ten thousand yuan , The VAT output tax payable is 17 Ten thousand yuan , Because the sales of this batch of cosmetics should pay consumption tax 30 Ten thousand yuan . According to this economic business , The correct items in the following statements are （ ）.
A、“ Main business cost ” The account should reflect the debit amount 80 Ten thousand yuan
B、“ Main business income ” The account should reflect the credit amount 100 Ten thousand yuan
C、“ Business taxes and surcharges ” The account should reflect the debit amount 30 Ten thousand yuan
D、“ selling expenses ” The account should reflect the debit amount 0.5 Ten thousand yuan
Reference material 【 】
3、【 Judgment questions 】 The enterprise sells a batch of products , The price is 10 Ten thousand yuan , Received 6 Ten thousand yuan , rest 4 Ten thousand yuan has not been received yet ( Regardless of taxes and other factors ), This business caused an increase in assets 10 Ten thousand yuan .（ ）
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】 When enterprises sell products , Pay the packing fee on behalf of the buyer with bank deposit 、 Freight and miscellaneous expenses , Should debit （ ） subject .
A、 Bank deposits
B、 Other receivables
C、 selling expenses
D、 Accounts receivable
Reference material 【 】
2、【 Multiple choice 】 An enterprise sells a batch of self-produced products , The price of this product 100 000 element , cost 70 000 element , The payment has been received , Deposit in a bank . It is assumed that VAT and other related taxes will not be considered , The following accounts about this business are handled correctly （ ）.
A、 borrow ： Bank deposits 100 000 loan ： Main business income 100 000
B、 borrow ： Stock goods 70 000 loan ： Main business cost 70 000
C、 borrow ： Bank deposits 10 000 loan ： Advance receipts 10 000
D、 borrow ： Main business cost 70 000 loan ： Stock goods 70 000
Reference material 【 】
3、【 Judgment questions 】 The enterprise sells a batch of products , The price is 10 Ten thousand yuan , Received 6 Ten thousand yuan , rest 4 Ten thousand yuan has not been received yet ( Regardless of taxes and other factors ), This business caused an increase in assets 10 Ten thousand yuan .（ ）
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】 The profit that an enterprise can distribute to investors in a certain year refers to （ ）.
A、 Net profit for the year
B、 Net profit of this year minus the surplus reserve drawn
C、 Undistributed profit at the beginning of the year plus net profit of the current year
D、 Undistributed profit at the beginning of the year plus net profit of the year minus the surplus reserve drawn
Reference material 【 】
2、【 Multiple choice 】 Of the following , There are （ ）.
A、 Distribute cash dividends with surplus reserves
B、 Make up losses with surplus reserves
C、 The general meeting of shareholders announces the distribution of cash dividends
D、 Stock dividends actually paid
Reference material 【 】
3、【 Judgment questions 】“ This year's profit ” Subjects and “ Profit distribution ” After the year-end closing of the account , The balance is zero .（ ）
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】 This year's profit ” account 3 month 31 The credit balance on the day represents （ ）.
A、 From the beginning of the year to 3 Monthly accumulated realized profits
B、 Enterprises 3 Profits realized in the month
C、 Enterprises 3 month 31 The profit realized on the day
D、 From the beginning of the year to 3 The profit distributed in the month
Reference material 【 】
2、【 Multiple choice 】 In the following items , What can cause the increase or decrease of surplus reserve are （ ）.
A、 Withdraw any surplus reserve
B、 Use surplus reserves to increase capital
C、 Use any surplus reserve to make up for losses
D、 Distribute new shares with surplus reserves
Reference material 【 】
3、【 Judgment questions 】 The uncovered losses of the enterprise can be made up with the pre tax profits realized in the following years , However, the compensation period shall not exceed 2 year .（ ）
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】 After year-end closing ,“ Profit distribution —— Undistributed profit ” The credit balance of an account represents （ ）.
A、 Accumulated uncovered losses over the years
B、 Accumulated undistributed profits over the years
C、 Losses not covered in the current year
D、 Undistributed profits of the year
Reference material 【 】
2、【 Multiple choice 】 The net profit realized by the enterprise in the current period , Distribution should be carried out according to legal procedures , namely （ ）.
A、 Drawing income tax
B、 Withdraw legal surplus reserve
C、 Withdraw any surplus reserve
D、 Distribute profits to investors
Reference material 【 】
3、【 Judgment questions 】 Salary distribution , The wages of production workers should be debited “ Production costs ” subject , The wages of workshop managers should be debited “ Manufacturing expenses ” subject .（ ）
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】A company 2009 year 1 month 10 Buy... Daily B company 15 Million shares as trading financial assets , The price per share is 6 element .3 month 15 Day received B Cash dividends declared by the company 3 Ten thousand yuan .6 month 30 The market price of the stock on the day is 6.5 element , Then the trading financial assets 6 month 30 The book balance on the day is （ ） Ten thousand yuan .
A、90
B、93
C、97.5
D、100.5
Reference material 【 】
2、【 Multiple choice 】 The items that investors can record in their invested capital are （ ）.
A、 Surplus reserve
B、 Non operating income
C、 Paid in capital
D、 Capital reserve
Reference material 【 】
3、【 Judgment questions 】 The capital invested by investors is in accordance with different forms of invested capital , It can be divided into monetary capital investment 、 Investment in physical assets 、 Investment in intangible assets .（ ）
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】 Accounts are divided into （ ）.
A、 General ledger account and subsidiary ledger account
B、 Asset accounts 、 Liability accounts 、 Owner's equity account 、 Cost account 、 Profit and loss account
C、 Subscription accounts and loose leaf accounts
D、 Current accounts and non current accounts
Reference material 【 】
2、【 Multiple choice 】 The purpose of the account is to record （ ）.
A、 What accounting indicators can be provided
B、 How to record business
C、 Indicate the purpose of opening and using the account
D、 Observe the contents of the borrower's registration
Reference material 【 】
3、【 Judgment questions 】 Balance sheet accounts consist of asset accounts 、 Liability accounts and owner's equity accounts constitute .（ ）
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】 Classified by the economic content of the account ,“ Accumulated depreciation ” The account belongs to （ ）
A、 Asset accounts
B、 Investment equity account
C、 Profit and loss calculation account
D、 Adjust account
Reference material 【 】
2、【 Multiple choice 】 The asset accounts include （ ）
A、 Accumulated depreciation
B、 Advance payment
C、 stock
D、 Gain or loss on property to be disposed of
Reference material 【 】
3、【 Judgment questions 】“ Bad debt provision ” Accounts are classified as asset accounts according to economic content , Classified by purpose and structure, it belongs to adjustment account .（ ）
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】 The following are not classified by use and structure （ ）.
A、 Cost calculation account
B、 Financial achievement calculation account
C、 Cost account
D、 Profit and loss calculation account
Reference material 【 】
2、【 Multiple choice 】 The following accounts belong to the costing account （ ）.
A、 Material procurement
B、 Manufacturing expenses
C、 Production costs
D、 Main business cost
Reference material 【 】
3、【 Judgment questions 】 The classification of accounts by use and structure is a necessary supplement to the classification of accounts by economic content .（ ）
A、 correct
B、 error
Reference material 【 】
In class tests
1、【 Single topic selection 】 For the closing balance of dual accounts , The following statement is correct （ ）.
A、 There must be a debit balance
B、 There must be a credit balance
C、 There must be no balance
D、 It may be debit balance , It may also be a lender
Reference material 【 】
2、【 Multiple choice 】 The actual amount of the specific accounting object reflected in the adjusted account =( ).
A、 Adjusted account balance － Offset account balance is adjusted account balance － Deduct the account balance
B、 Adjusted account balance ＋ Deduct the account balance
C、 Adjusted account balance ＋ Additional account balance
D、 Adjusted account balance － Additional account balance
Reference material 【 】
3、【 Judgment questions 】 The additional adjustment account of allowance is based on its balance direction , To distinguish is to make allowance for the adjusted account , Or additional .（ ）
A、 correct
B、 error
Reference material 【 】
The first 2 Unit tests （ The first 4-5-6 Chapter ）A volume
1、【 Single topic selection 】“ Production costs ” Credit registration of the account （ ）.
A、 Various expenses incurred for the production of products
B、 Production cost of finished products
C、 Production cost of sold products
D、 Transfer in at the end of the period “ This year's profit ” The cost of the account
Reference material 【 】
2、【 Single topic selection 】 In the following business transactions , What affects the total amount of the accounting equation is ( )
A、 In bank deposits 50000 Yuan to buy materials
B、 Deposit cash with the bank 40000 element
C、 Buy machinery and equipment 20000 element , The payment for goods has not been paid
D、 Recover the money owed by the customer 30000 element
Reference material 【 】
3、【 Single topic selection 】 Account debit and credit , Which party registers to increase , Which party registers less , Depending on （ ）
A、 Account level
B、 bookkeeping system
C、 The nature of the account
D、 The recorded economic and business contents
Reference material 【 】
4、【 Single topic selection 】 The form of simple entry is （ ）
A、 One loan and more loans
B、 One loan and many borrowings
C、 One loan and one loan
D、 Borrow more and borrow more
Reference material 【 】
5、【 Single topic selection 】 The theoretical basis of trial balance of account amount is （ ）
A、 Bookkeeping rules of debit and credit bookkeeping
B、 The basic equation of accounting
C、 The basic function of accounting
D、 Accrual basis
Reference material 【 】
6、【 Single topic selection 】 In the following business transactions , Debit the asset account , The business of crediting liability accounts is ( )
A、 Withdraw cash from the bank
B、 Accept investment
C、 Buy a batch of goods on credit
D、 Repay debts in cash
Reference material 【 】
7、【 Single topic selection 】 Double entry bookkeeping is used for every business that occurs , In equal amounts , stay ( ) An accounting method for registration in
A、 A subject
B、 Two subjects
C、 Two or more subjects
D、 Two or more interrelated subjects
Reference material 【 】
8、【 Single topic selection 】 The following economic businesses cause the simultaneous increase of asset items and liability items ( ), At the same time, it reduces ( ).
A、 Buy raw materials with bank deposits
B、 Borrow short-term loans and deposit them in the bank
C、 Pay for the purchase of raw materials with bank deposits
D、 Deposit cash in the bank
Reference material 【 】
9、【 Single topic selection 】A The company's short-term loan balance at the beginning of the month is 80 Ten thousand yuan , Borrow from the bank this month 5 A month's loan 20 Ten thousand yuan , Repayment of short-term loans due 60 Ten thousand yuan , Then the balance of short-term loans at the end of this month is （ ）
A、 Debit 40 Ten thousand yuan
B、 Credit 40 Ten thousand yuan
C、 Debit 120 element
D、 Credit 120 Ten thousand yuan
Reference material 【 】
10、【 Single topic selection 】 The closing balance of liability and owner's equity accounts is generally （ ）.
A、 Credit
B、 Debit and credit
C、 Debit or credit
D、 Debit
Reference material 【 】
11、【 Single topic selection 】 The opening credit balance of the accounts payable account is 35400 element , The debit amount of the current period is 17900 element , The current credit amount is 26300 element , The closing balance of the account is （ ）.
A、 Debit 43800 element
B、 Debit 27000 element
C、 Credit 43800 element
D、 Credit 27000 element
Reference material 【 】
12、【 Single topic selection 】 Which of the following does not conform to the bookkeeping rules of debit and credit bookkeeping （ ）.
A、 Both assets increased at the same time
B、 assets 、 Capital decreases at the same time
C、 assets 、 Liabilities increased at the same time
D、 Assets and liabilities decrease at the same time
Reference material 【 】
13、【 Single topic selection 】 In the following business transactions , The businesses that will cause assets and liabilities to increase at the same time are （ ）.
A、 Withdraw cash from the bank
B、 Invest and start a company with bank deposits
C、 Obtain short-term loans from banks
D、 Repayment of payables with bank deposits
Reference material 【 】
14、【 Single topic selection 】 A company received machinery and equipment donated by an overseas Chinese , After the occurrence of this business, the company （ ）.
A、 Asset growth , Decrease in owner's equity
B、 Assets and liabilities increase at the same time
C、 Asset growth , Less debt
D、 Assets and owner's equity increase at the same time
Reference material 【 】
15、【 Single topic selection 】 The secondary account is between the general ledger account and the subsidiary ledger account , Its unit of measurement is （ ）.
A、 Only physical measurement units are used
B、 It is mainly the monetary unit of measurement
C、 Only monetary units of measurement
D、 Both monetary and physical units of measurement are adopted
Reference material 【 】
16、【 Single topic selection 】 In the following statements about the relationship between general ledger accounts and subsidiary ledger accounts , The mistakes are （ ）
A、 It has the function of controlling account classification
B、 The basis for registration of general ledger account and detailed ledger account is different
C、 The total amount of the general ledger account and its subsidiary ledger account should be equal
D、 The subsidiary ledger account has a supplementary effect on the general ledger account
Reference material 【 】
17、【 Single topic selection 】 The debit amount of the current period of the general classification account of raw materials of an enterprise is 25000 element , The credit amount is 24000 element , Among the three sub ledgers it belongs to ： The debit amount of Party A's materials in the current period is 8000 element , The credit amount is 6000 element ; The debit amount of material B is 13000 element , The credit amount is 16000 element , Then the current loan amount of material C is （ ）.
A、 The debit amount is 12000 element , The credit amount is 2000 element
B、 The debit amount is 4000 element , The credit amount is 2000 element
C、 The debit amount is 4000 element , The credit amount is 10000 element
D、 The debit amount is 6000 element , The credit amount is 8000 element
Reference material 【 】
18、【 Single topic selection 】 The following accounts are profit and loss accounts （ ）.
A、 Production costs
B、 Salary payable
C、 Main business income
D、 Profit distribution
Reference material 【 】
19、【 Single topic selection 】 This year's profit ” account 3 month 31 The credit balance on the day represents （ ）.
A、 From the beginning of the year to 3 Monthly accumulated realized profits
B、 Enterprises 3 Profits realized in the month
C、 Enterprises 3 month 31 The profit realized on the day
D、 From the beginning of the year to 3 The profit distributed in the month
Reference material 【 】
20、【 Single topic selection 】 about “ Materials have been accepted and warehoused , Invoice and bill have been received , But the money has not been paid ” Our economic business , The account to be credited is （ ）.
A、“ Other receivables ”
B、“ Advance payment ”
C、“ Accounts receivable ””
D、“ Accounts payable ”
Reference material 【 】
21、【 Single topic selection 】 An enterprise owes vat at the beginning of the month 1 000 element , The cost of purchased materials this month is 10 000 element , The sales income including tax of the product is 936 000 element , The VAT rate is 17%, Then the value-added tax payable by the enterprise at the end of this month is （ ） element .
A、 130 000
B、 137 700
C、136 700
D、 135 300
Reference material 【 】
22、【 Single topic selection 】 The net profit of an enterprise is the total profit of the enterprise in a certain period , deduction （ ） Financial results after .
A、 Net non operating income and expenditure
B、 Income from investment
C、 Income tax expense
D、 Surplus reserve
Reference material 【 】
23、【 Single topic selection 】 Main business cost refers to （ ）.
A、 Manufacturing cost of all products
B、 Manufacturing cost of products sold
C、 The selling price of the products sold
D、 The selling price of the product minus the manufacturing cost of the product
Reference material 【 】
24、【 Single topic selection 】 The following transactions and matters can cause “ Capital reserve ” The account debit changes are （ ）
A、 Accept cash donations
B、 Capital reserve is converted into capital
C、 Receive dividends from investors
D、 Issue shares at a premium
Reference material 【 】
25、【 Single topic selection 】 Great Wall company made a profit that year 300 Ten thousand yuan , Losses not covered in previous years 40 Ten thousand yuan （ Not exceeding the specified compensation period ）, The enterprise made up with surplus reserves 30 Ten thousand yuan , The rest 10 Ten thousand yuan is available （ ）.
A、 Capital reserve makes up
B、 Investment income makes up
C、 After income tax profits make up
D、 Profit before income tax makes up
Reference material 【 】
26、【 Single topic selection 】A When the company uses surplus reserves to cover losses , The correct treatment is （ ）
A、 debit “ This year's profit ” subject , credit “ Profit distribution —— Undistributed profit ” subject
B、 debit “ Profit distribution —— Undistributed profit ”, credit “ This year's profit ” subject
C、 debit “ Surplus reserve ” subject , credit “ Profit distribution —— Make up for loss with surplus reserve ” subject
D、 No special accounting treatment is required
Reference material 【 】
27、【 Single topic selection 】 Enterprises 2009 Annual main business income 2000 Ten thousand yuan , Main business cost 1200 Ten thousand yuan , Business taxes and surcharges 100 Ten thousand yuan , Other business income 300 Ten thousand yuan , Other business costs 100 Ten thousand yuan , Period expenses 150 Ten thousand yuan , Income from investment 250 Ten thousand yuan , Non operating income 180 Ten thousand yuan , Non operating expenses 230 Ten thousand yuan , Income tax expense 300 Ten thousand yuan . The operating profit of the enterprise is （ ）.
A、650 Ten thousand yuan
B、700 Ten thousand yuan
C、1000 Ten thousand yuan
D、950 Ten thousand yuan
Reference material 【 】
28、【 Single topic selection 】 The profit that an enterprise can distribute to investors in a certain year refers to （ ）.
A、 Net profit for the year
B、 Net profit of this year minus the surplus reserve drawn
C、 Undistributed profit at the beginning of the year plus net profit of the current year
D、 Undistributed profit at the beginning of the year plus net profit of the year minus the surplus reserve drawn
Reference material 【 】
29、【 Single topic selection 】 At the closing of the accounting period , All kinds of expenditures incurred in the current period should be transferred to （ ）.
A、“ This year's profit ” Debit of account
B、“ This year's profit ” Credit of account
C、“ Profit distribution ” Debit of account
D、“ Profit distribution ” Credit of account
Reference material 【 】
30、【 Single topic selection 】 Enterprises with few advance receipts , You can leave it blank “ Advance receipts ” subject , And directly include the accounts received in advance （ ）.
A、“ Accounts receivable ” Debit of account
B、“ Accounts receivable ” Credit of account
C、“ Accounts payable ” Debit of account
D、“ Accounts payable ” Credit of account
Reference material 【 】
31、【 Single topic selection 】 When a limited liability company increases its capital and shares , The part of the capital contribution paid by the newly involved investor that is greater than its share in the registered capital calculated according to the agreed proportion shall be credited （ ）.
A、“ Paid in capital ” Account
B、“ equity ” Account
C、“ Capital reserve ” Account
D、“ Surplus reserve ” Account
Reference material 【 】
32、【 Single topic selection 】 When selling trading financial assets , The difference between the book balance and the actual price received , It should be confirmed as （ ）
A、 This year's profit
B、 Income from investment
C、 Financial expenses
D、 Capital reserve
Reference material 【 】
33、【 Single topic selection 】 The following items that belong to the gains and losses directly included in the owner's equity are （ ）.
A、 Profit or loss from changes in fair value
B、 Capital reserve —— Changes in fair value
C、 Non operating income
D、 Non operating expenses
Reference material 【 】
34、【 Single topic selection 】 The following about “ Production costs ” In the description of the subject , The right is ( )
A、“ Production costs ” There must be no balance at the end of the subject
B、“ Production costs ” The balance of the account represents the total production expenses incurred in the current period
C、“ Production costs ” The balance of the account represents the cost of finished products
D、“ Production costs ” If there is a balance at the end of the subject , It must be on the debit
Reference material 【 】
35、【 Single topic selection 】 A general tax paying enterprise purchases a batch of raw materials , The special VAT invoice indicates the purchase price 100000 element , The VAT 17000 element , In addition, the freight and miscellaneous charges shall be paid with bank deposits 20000 element , The entry value of this batch of materials is （ ）.
A、120000 element
B、119300 element
C、110000 element
D、100000 element
Reference material 【 】
36、【 Single topic selection 】 Short term loan interest is paid directly 、 Not accrued , It is directly recorded in the actual payment （ ） Account .
A、 Financial expenses
B、 Management cost
C、 Bank deposits
D、 Interest payable
Reference material 【 】
37、【 Single topic selection 】 Belonging to the inventory account is （ ）
A、“ Loss and overflow of property to be disposed of ” Account
B、“ Paid in capital ” Account
C、“ Material procurement ” Account
D、“ Fixed assets ” Account
Reference material 【 】
38、【 Single topic selection 】 Classified by the economic content of the account ,“ Accumulated depreciation ” The account belongs to （ ）.
A、 Asset accounts
B、 Investment equity account
C、 Profit and loss calculation account
D、 Adjust account
Reference material 【 】
39、【 Single topic selection 】 The enterprise receives the investment funds from other units 6 Ten thousand yuan is deposited into a bank account .
A、 borrow ： Bank deposits 6 loan ： Investment funds 6
B、 borrow ： Bank deposits 6 loan ： Owner's equity 6
C、 borrow ： Bank deposits 6 loan ： Paid in capital 6
D、 borrow ： cash 6 loan ： capital 6
Reference material 【 】
40、【 Single topic selection 】 The following is a company 2017 year 3 Trial balance of general ledger account in the month （ Company ： Ten thousand yuan ）. Question number of account trial balance / Account opening balance amount ending balance debit credit debit credit credit bank deposit 30 10090 Accounts receivable 8030165 raw material 300 100 200 Short term borrowings 165120300 Paid in capital 1000240 1200 Production costs 30 770795 …………………………………… total 2000 12000 9000 that , The correct information for short-term loan items is （ ）
A、 Opening debit balance 165
B、 Ending debit balance 15
C、 Ending credit balance 75
D、 Ending credit balance 345
Reference material 【 】
41、【 Multiple choice 】 Under debit and credit bookkeeping , The debit of an account means （ ）
A、 Asset growth
B、 revenue deduction
C、 Cost increase
D、 Less debt
E、 Increase in owner's equity
Reference material 【 】
42、【 Multiple choice 】 The influence of basis on the basic equation of accounting , The types of economic business include ( )
A、 Businesses that cause equal increases in assets and equity at the same time
B、 The internal assets increase and decrease 、 Business with constant total amount
C、 Businesses that cause equal reduction of assets and equity at the same time
D、 Cause the internal increase and decrease of equity 、 Business with constant total amount
E、 Cause an increase in assets 、 Decrease in equity 、 Business with constant total amount
Reference material 【 】
43、【 Multiple choice 】 Among the following errors, which cannot be found by trial balance （ ）
A、 A certain economic business is repeatedly recorded
B、 The direction of borrowing and lending is reversed
C、 Both the borrower and the borrower have written down an equal amount at the same time
D、 The loan amount varies
E、 An economic business is not recorded
Reference material 【 】
44、【 Multiple choice 】 According to the requirements of parallel registration of the general account and its subsidiary account , The following is true （ ）
A、 The same time
B、 In the same direction
C、 The amount is equal to
D、 The subjects are the same
Reference material 【 】
45、【 Multiple choice 】 According to the account structure of debit and credit bookkeeping , On the right side of the account is ( )
A、 Add side
B、 Reduce side
C、 Debit
D、 Credit
Reference material 【 】
46、【 Multiple choice 】 In the following items , The sources of owner's equity include （ ）
A、 Capital invested by the owner
B、 Gains or losses that should not be included in the current profits and losses
C、 Retained earnings
D、 income
Reference material 【 】
47、【 Multiple choice 】 In the following items , The characteristics of debit and credit bookkeeping are （ ）.
A、 With “ borrow ”、“ loan ” As a bookkeeping symbol
B、 With “ If there is a loan, there is a loan , Borrowing and lending must be equal ” As a bookkeeping rule
C、 With “ If there is a loan, there is a loan , Borrowing and lending must be equal ” As a bookkeeping rule
D、 Trial balance of amount incurred and trial balance of balance can be carried out
Reference material 【 】
48、【 Multiple choice 】 In the following businesses , What has not changed the total owner's equity is （ ）
A、 Distribute cash dividends to shareholders
B、 Capital reserve is converted into capital
C、 Received investment from investors
D、 Based on net profit 10% Withdraw surplus reserve
Reference material 【 】
49、【 Multiple choice 】 Express the trial balance relationship with a formula , The right is （ ）.
A、 Total debit amount of all accounts in the current period ＝ Total credit amount of all accounts in the current period
B、 Total debit balance of all accounts in the current period ＝ Total current credit balance of all accounts
C、 Total debit amount of liability account ＝ Total credit amount of liability account
D、 Total debit amount of asset account ＝ Total credit amount of asset account
Reference material 【 】
50、【 Multiple choice 】“ Parallel registration ” It is required that every economic business occurring ( ).
A、 It should be recorded in the relevant general ledger , It should also be recorded in the Sub Ledger to which the general ledger belongs
B、 The basis for registering general ledger and Sub Ledger should be the same
C、 General ledger and subsidiary ledger must be registered on the same day
D、 The debit and credit directions of the general ledger and the sub ledger are the same
Reference material 【 】
51、【 Multiple choice 】 At the end of the month, the amortization should bear the newspaper and magazine expenses of the current month , The accounts corresponding to each other in this economic business are （ ）.
A、 Management cost
B、 Production costs
C、 Deferred expenses
D、 Bank deposits
Reference material 【 】
52、【 Multiple choice 】 In the following accounts , Used to record what has happened , But the expenses that should be amortized by installments include （ ）
A、“ Deferred expenses ” Account
B、“ Accrued expenses ” Account
C、“ Long term unamortized expenses ” Account
D、“ Benefits payable ” Account
Reference material 【 】
53、【 Multiple choice 】 In the following businesses , Those belonging to profit distribution are （ ）.
A、 Withdraw depreciation of fixed assets
B、 Withdraw surplus reserve
C、 Calculate the income tax payable
D、 Calculate the profit payable to investors
Reference material 【 】
54、【 Multiple choice 】 The accounting of production preparation business mainly includes （ ）.
A、 Purchase of fixed assets
B、 Material purchase business
C、 Material purchase cost calculation
D、 Material consumption business
E、 Accounting of labor costs
Reference material 【 】
55、【 Multiple choice 】 The accounting system stipulates , The conditions for items that do not belong to the main equipment of production and operation to constitute fixed assets are （ ）
A、 The unit value is 1000 Yuan of above
B、 The service life is more than one year
C、 The unit value is 500 Yuan or 800 Yuan of above
D、 The unit value is 2000 Yuan of above
E、 The service life is more than half a year
Reference material 【 】
56、【 Multiple choice 】 The actual cost of purchasing materials includes （ ）.
A、 Material purchase price
B、 VAT input tax
C、 Freight
D、 Storage fee
E、 Packing fee
Reference material 【 】
57、【 Multiple choice 】 In order to calculate the profit distribution of the enterprise and the balance amount after distribution over the years ,“ Profit distribution ” The detailed accounts that should be set up for the account include （ ）.
A、“ Income tax payable ”
B、“ Withdraw any surplus reserve ”
C、“ Withdraw legal surplus reserve ”
D、“ Dividends payable ”
E、“ Undistributed profit ”
Reference material 【 】
58、【 Multiple choice 】“ This year's profit ” What the account structure reflects （ ）.
A、 The debit is the amount of each expense transferred
B、 The credit is the amount of each income transferred
C、 The credit balance is the total realized profit
D、 Debit balance represents total loss
E、 There is no balance after carrying forward at the end of the accounting year
Reference material 【 】
59、【 Multiple choice 】 The net profit realized by the enterprise in the current period , Distribution should be carried out according to legal procedures , namely （ ）.
A、 Drawing income tax
B、 Withdraw legal surplus reserve
C、 Withdraw capital reserve
D、 Withdraw any surplus reserve
E、 Distribute profits to investors
Reference material 【 】
60、【 Multiple choice 】 About fund-raising business , What is correct in the following statement is （ ）.
A、 Channels for enterprises to raise funds , One is the owner of the enterprise , Second, the creditors of the enterprise
B、 The funds raised from the owners of the enterprise form the owner's equity of the enterprise
C、 The funds raised from the creditors of the enterprise form the liabilities of the enterprise
D、 Short term loans and long-term loans are the main ways to raise funds from creditors
E、 Accumulation funds and undistributed profits are also the main sources of funds raised by enterprises
Reference material 【 】
61、【 Multiple choice 】 About material purchase account , The correct statement is （ ）.
A、 The borrower registers the purchase price and purchase cost of the purchased materials
B、 The borrower registers the purchase price and purchase cost of the purchased materials
C、 If there is a debit balance at the end of the period , Indicates unpaid 、 The actual cost of materials in transit that have not been warehoused
D、 It is the account for calculating the purchase cost of materials
Reference material 【 】
62、【 Multiple choice 】 In enterprise purchase and sales activities , Records indicating the decrease of corporate liabilities include （ ）.
A、“ Accounts payable ” Account debit
B、“ Advance payment ” Account debit
C、“ Notes payable ” Account debit
D、“ Advance receipts ” Account debit
Reference material 【 】
63、【 Multiple choice 】 In the following accounts , After the profit is carried forward at the end of the period , What has no balance is （ ）.
A、 Income tax expense
B、 Business taxes and surcharges
C、 Main business cost
D、 Taxes payable
E、 Management cost
F、 Financial expenses
Reference material 【 】
64、【 Multiple choice 】 Of the following , Should be recorded “ Non operating income ” The credit of the account is （ ）.
A、 Package rental income
B、 Report the inventory profit income of fixed assets after treatment
C、 Net income from fines
D、 Net income from disposal of fixed assets
E、 Rental income from renting equipment
F、 Revenue from selling materials
Reference material 【 】
65、【 Multiple choice 】 The following accounts , What belongs to the period expense account is （ ）.
A、 Deferred expenses
B、 Accrued expenses
C、 Management cost
D、 Profit distribution
E、 selling expenses
Reference material 【 】
66、【 Multiple choice 】 Accounts are classified by purpose and structure , The account that belongs to cost calculation is （ ）.
A、 Manufacturing expenses
B、 Material procurement
C、 Production costs
D、 Accumulated depreciation
E、 Accrued expenses
Reference material 【 】
67、【 Multiple choice 】 The main signs of account classification are （ ）.
A、 Classified by the economic content of the account
B、 Sort by account name
C、 Classified by the purpose and structure of the account
D、 Classification according to the relationship between accounts and accounting statements
E、 Classification by account control and controlled relationship
Reference material 【 】
68、【 Multiple choice 】 Classified by economic content ,“ Production costs ” The account may belong to （ ）.
A、 Asset accounts
B、 Inventory account
C、 Pricing comparison account
D、 Income account
E、 Expense account
Reference material 【 】
69、【 Multiple choice 】 According to the company's resolution , Share capital of a investor 10 Ten thousand yuan is transferred to investor B . that , The entry with wrong accounting treatment of this business is （ ）
A、 borrow ： Paid in capital — nail 10 loan ： Paid in capital — B 10
B、 borrow ： Owner's equity — nail 10 loan ： Paid in capital — B 10
C、 borrow ： Paid in capital — B 10 loan ： Paid in capital — nail 10
D、 borrow ： Paid in capital — nail 10 loan ： Owner's equity — B 10
Reference material 【 】
70、【 Multiple choice 】 The company sells products 5000 element , The payment is received through the bank in the current month 4000 element . According to accrual basis and cash basis theory , When this business recognizes and measures the income and expenses of the company , The results will be （ ）
A、 Accrual income 5000 element
B、 Cash basis income 5000 element
C、 Accrual income 4000 element
D、 Cash basis income 4000 element
Reference material 【 】
71、【 Judgment questions 】 To record any economic transaction with debit and credit bookkeeping method, you must record an increase and a decrease in one of two or more accounts .
A、 correct
B、 error
Reference material 【 】
72、【 Judgment questions 】 Under debit and credit bookkeeping ,“ borrow ” It only means to increase ;“ loan ” May indicate an increase , It may also indicate a decrease .
A、 correct
B、 error
Reference material 【 】
73、【 Judgment questions 】 Account correspondence refers to the relationship between the debit and credit of an account .
A、 correct
B、 error
Reference material 【 】
74、【 Judgment questions 】 As long as the opening balance is realized 、 Balance relationship between current amount and ending balance , It means that the account records must be correct .
A、 correct
B、 error
Reference material 【 】
75、【 Judgment questions 】 The total opening debit balance of all accounts is equal to the total closing credit balance of all accounts , This also conforms to the bookkeeping rule of equal debit and credit .
A、 correct
B、 error
Reference material 【 】
76、【 Judgment questions 】 In simple accounting entries , According to the bookkeeping rules of debit and credit bookkeeping , I borrowed , You are a loan , Accounting entries are OK！
A、 correct
B、 error
Reference material 【 】
77、【 Judgment questions 】 In practice , The daily economic business of an enterprise is much more complex , But no matter how the accounting elements change , Will not destroy the identity relationship between assets and equity . ( )
A、 correct
B、 error
Reference material 【 】
78、【 Judgment questions 】 Under debit and credit bookkeeping , You can't borrow more than one 、 Accounting entries of one loan and multiple borrowings , Accounting entries that can only borrow one loan . ( )
A、 correct
B、 error
Reference material 【 】
79、【 Judgment questions 】 Debit amount of asset account registration , Indicates the increase in the amount of this account , Register the credit amount , Indicates the decrease in the amount of this account . ( )
A、 correct
B、 error
Reference material 【 】
80、【 Judgment questions 】 For a business transaction , If a debit is registered in an account , The credit must be registered in another account or accounts at the same time . ( )
A、 correct
B、 error
Reference material 【 】
81、【 Judgment questions 】 The difference between the current sales expenses and manufacturing expenses is that the former must affect the current profit and loss , The latter does not necessarily affect the current profit and loss .（ ）
A、 correct
B、 error
Reference material 【 】
82、【 Judgment questions 】 The income and income obtained by the enterprise in production and operation 、 Expenses and losses incurred , Finally, we should increase or decrease the invested capital , therefore , It can directly increase or reduce the amount of capital invested by the enterprise .（ ）
A、 correct
B、 error
Reference material 【 】
83、【 Judgment questions 】“ Profit distribution ” There is a balance at the end of each month in the detailed classification accounts to which the account belongs , But there is no balance after the end of the year .（ ）
A、 correct
B、 error
Reference material 【 】
84、【 Judgment questions 】 The product sales expenses incurred by the enterprise in each period , It should be allocated to all sold products at the end of the period , The selling cost of the product .（ ）
A、 correct
B、 error
Reference material 【 】
85、【 Judgment questions 】 The production and operation process of industrial enterprises consists of supply process 、 Production process 、 The sales process and the financial results settlement process consist of .（ ）
A、 correct
B、 error
Reference material 【 】
86、【 Judgment questions 】 The perpetual inventory system means that the physical inventory is the chassis village at the end of the period , A method to calculate the quantity and cost of materials consumed in this period .（ ）
A、 correct
B、 error
Reference material 【 】
87、【 Judgment questions 】 According to the variety of products 、 When allocating production costs , The production cost can be simply summarized into three parts ： Direct material , Direct labor , Manufacturing expenses , Abbreviated material 、 work 、 fee .（ ）
A、 correct
B、 error
Reference material 【 】
88、【 Judgment questions 】 Period expenses refer to expenses that cannot be directly attributed to the cost of a specific product , Such as selling expenses 、 Management cost 、 Financial expenses 、 Manufacturing expenses .( ）
A、 correct
B、 error
Reference material 【 】
89、【 Judgment questions 】 Depreciation of fixed assets is generally accrued on a monthly basis according to the original value of fixed assets and the approved depreciation rate .（ ）
A、 correct
B、 error
Reference material 【 】
90、【 Judgment questions 】“ This year's profit ” The account is a profit and loss account , At the same time, it is also the calculation account of financial results , It is used to summarize the current financial results of the enterprise .（ ）
A、 correct
B、 error
Reference material 【 】
91、【 Judgment questions 】 The method of calculating financial results is to transfer all profit and loss accounts to “ Profit distribution ” Account , And then compare them 、 If “ Profit distribution ” The closing balance of the account is on the credit . It means profit ; If the ending balance is debit , Is a loss .（ ）
A、 correct
B、 error
Reference material 【 】
92、【 Judgment questions 】 The capital invested by investors is in accordance with different forms of invested capital , It can be divided into monetary capital investment 、 Investment in physical assets 、 Investment in intangible assets .（ ）
A、 correct
B、 error
Reference material 【 】
93、【 Judgment questions 】“ Short term borrowings ” The account is a liability account , It is used to calculate that the period of borrowing from banks or other financial institutions by enterprises is 1 Loans of more than years .（ ）
A、 correct
B、 error
Reference material 【 】
94、【 Judgment questions 】“ Income from investment ” Account is an owner's equity account , It is used to calculate the income or loss of enterprises' foreign investment .（ ）
A、 correct
B、 error
Reference material 【 】
95、【 Judgment questions 】 The economic content of an account refers to the specific content of the accounting object reflected in the account , And the specific content of the accounting object , In essence, it is the content of accounting elements .( ）
A、 correct
B、 error
Reference material 【 】
96、【 Judgment questions 】 The balance of the adjustment account is opposite to that of the adjusted account .（ ）
A、 correct
B、 error
Reference material 【 】
97、【 Judgment questions 】 The relationship between the allowance adjustment account and the adjusted account , It can be expressed by the following calculation formula ： Allowance adjustment account balance － Adjusted account balance ＝ The actual balance of the adjusted account .（ ）
A、 correct
B、 error
Reference material 【 】
98、【 Judgment questions 】 The information provided by static accounting accounts is the basis of income statement , The information provided by dynamic accounting accounts is the basis of the balance sheet .( ）
A、 correct
B、 error
Reference material 【 】
99、【 Judgment questions 】 The enterprise purchases one set of equipment , value 30 Ten thousand yuan （ Not considering VAT ）, The payment has not yet been paid . Whether the accounting entries are correct （ ） borrow ： Fixed assets 30 loan ： Accounts receivable 30
A、 correct
B、 error
Reference material 【 】
100、【 Judgment questions 】 The following is a company 2017 year 3 Trial balance of general ledger account in the month （ Company ： Ten thousand yuan ）. Question number of account trial balance / Account opening balance amount ending balance debit credit debit credit credit bank deposit 30 10090 Accounts receivable 8030165 raw material 300 100 200 Short term borrowings 165120300 Paid in capital 1000240 1200 Production costs 30 770795 …………………………………… total 2000 12000 9000 that , Opening credit balance of accounts receivable 115 Ten thousand yuan .
A、 correct
B、 error
Reference material 【 】
The first 2 Unit tests （ The first 4-5-6 Chapter ）B volume
1、【 Single topic selection 】 The amount incurred by the increasing Party of an account and the ending balance of the account should generally be in the （ ）
A、 Debit
B、 Credit
C、 In the opposite direction
D、 Same direction
Reference material 【 】
2、【 Single topic selection 】 Account debit and credit , Which party registers the increase , Which party registers the reduction , Generally depends on （ ）.
A、 The nature of the account
B、 bookkeeping system
C、 Account level
D、 The recorded economic and business contents
Reference material 【 】
3、【 Single topic selection 】 The theoretical basis of trial balance of account amount is （ ）.
A、 The basic function of accounting
B、 The basic equation of accounting
C、 Bookkeeping rules of debit and credit bookkeeping
D、 Accrual basis
Reference material 【 】
4、【 Single topic selection 】 Debit and credit bookkeeping balance trial balance method is based on ( ).
A、 Debit and credit bookkeeping rules
B、 Debit and credit bookkeeping account structure
C、 Accounting identities
D、 The basic equation of profit determination
Reference material 【 】
5、【 Single topic selection 】 Every business transaction should be based on accounting vouchers , On the one hand, it is recorded in the relevant general ledger accounts , On the other hand, the method of recording the detailed ledger accounts to which the relevant general ledger accounts belong is called ( )
A、 Debit and credit bookkeeping
B、 Trial balance
C、 Parallel registration
D、 Double entry bookkeeping
Reference material 【 】
6、【 Single topic selection 】 In the following business transactions , Debit asset accounts , Credit the liability account is ( ).
A、 Withdraw cash from the bank
B、 Accept investment
C、 Buy a batch of goods on credit
D、 Repay debts in cash
Reference material 【 】
7、【 Single topic selection 】A The company's short-term loan balance at the beginning of the month is 80 Ten thousand yuan , Borrow from the bank this month 5 A month's loan 20 Ten thousand yuan , Repayment of short-term loans due 60 Ten thousand yuan , Then the balance of short-term loans at the end of this month is （ ）
A、 Debit 40 Ten thousand yuan
B、 Credit 40 Ten thousand yuan
C、 Debit 120 element
D、 Credit 120 Ten thousand yuan
Reference material 【 】
8、【 Single topic selection 】 Under debit and credit bookkeeping ,“ raw material ” The balance of the account （ ）.
A、 Only in debit
B、 Only in the lender
C、 It may be on the debit side or on the credit side
D、 It must be zero
Reference material 【 】
9、【 Single topic selection 】 A company received machinery and equipment donated by an overseas Chinese , After the occurrence of this business, the company （ ）.
A、 Asset growth , Decrease in owner's equity
B、 Assets and liabilities increase at the same time
C、 Asset growth , Less debt
D、 Assets and owner's equity increase at the same time
Reference material 【 】
10、【 Single topic selection 】 Under debit and credit bookkeeping , The closing balance of owner's equity accounts is equal to ( ).
A、 Opening debit balance + Current credit amount - current debit amount
B、 Opening credit balance + Current credit amount - current debit amount
C、 Opening debit balance + Current debit amount - current credit amount
D、 Opening credit balance + Current debit amount - current credit amount
Reference material 【 】
11、【 Single topic selection 】 In the following accounting entries , What belongs to the compound accounting entry is ( ).
A、 borrow ： Manufacturing expenses 10000 Management cost 5000 loan ： Accumulated depreciation l5000
B、 borrow ： Bank deposits 80000 loan ： Paid in capital ——A company 55000 ——B company 25000
C、 borrow ： Management cost —— Maintenance costs 80000 loan ： raw material —— A material 60000 —— B material 20000
D、 borrow ： Manufacturing expenses 500 loan ： Cash on hand 500
Reference material 【 】
12、【 Single topic selection 】 about “ Materials have been accepted and warehoused , Invoice and bill have been received , But the money has not been paid ” Our economic business , The account to be credited is （ ）.
A、“ Other receivables ”
B、“ Advance payment ”
C、“ Accounts receivable ”
D、 “ Accounts payable ”
Reference material 【 】
13、【 Single topic selection 】 The net profit of an enterprise is the total profit of the enterprise in a certain period , deduction （ ） Financial results after .
A、 Net non operating income and expenditure
B、 Income from investment
C、 Income tax expense
D、 Surplus reserve
Reference material 【 】
14、【 Single topic selection 】 The following items that do not belong to the period expenses are （ ）.
A、 Manufacturing expenses
B、 Management cost
C、 Financial expenses
D、 selling expenses
Reference material 【 】
15、【 Single topic selection 】 Of the following expenditures , Should include “ Manufacturing expenses ” In the subject is （ ）.
A、 Depreciation of fixed assets in the production workshop
B、 Depreciation of fixed assets of the management department
C、 Wages of production workers in the production workshop
D、 Salary of management personnel
Reference material 【 】
16、【 Single topic selection 】 If the enterprise's accounts payable cannot be paid , After approval , Should be credited to （ ）.
A、“ Capital reserve ” Account
B、“ Non operating expenses ” Account
C、“ Management cost ” Account
D、“ Non operating income ” Account
Reference material 【 】
17、【 Single topic selection 】“ Profit distribution —— Undistributed profit ” The debit balance of an account represents （ ）.
A、 Net profit realized in the current period
B、 Net loss incurred in the current period
C、 Accumulated undistributed profits
D、 Accumulated outstanding losses
Reference material 【 】
18、【 Single topic selection 】 Enterprise a issues cash checks , Withdraw cash from China Merchants Bank 5 000 Yuan Bei , The accounting entries to be made are （ ）.
A、 borrow ： Petty cash 5 000 loan ： Bank deposits —— China Merchants Bank 5 000
B、 borrow ： Cash on hand 5 000 loan ： Petty cash 5 000
C、 borrow ： Cash on hand 5 000 loan ： Bank deposits —— China Merchants Bank 5 000
D、 borrow ： Bank deposits —— China Merchants Bank 5 000 loan ： Cash on hand 5 000
Reference material 【 】
19、【 Single topic selection 】 Enterprises with few prepayments , You can leave it blank “ Advance payment ” subject , And the prepayment of chancre is recorded in （ ） Accounting .
A、“ Accounts payable ” Debit of
B、“ Accounts payable ” The lender
C、“ Advance receipts ” Debit of
D、“ Accounts receivable ” The lender
Reference material 【 】
20、【 Single topic selection 】 When materials are priced at actual cost , For paid 、 The payment for materials not yet received shall be recorded in （ ） subject .
A、“ Material procurement ”
B、“ Materials in transit ”
C、“ Accounts payable ”
D、“ raw material ”
Reference material 【 】
21、【 Single topic selection 】 Raw materials have been accepted and warehoused , If the settlement voucher has not been received at the end of the month , When the warehousing materials are estimated and recorded according to the contract price , Except debit “ raw material ” Accounting outdoor , It should also be credited （ ） Account .
A、 Materials in transit
B、 Accounts payable
C、 raw material
D、 Bank deposits
Reference material 【 】
22、【 Single topic selection 】 Carry forward the production cost of sold products , comply with （ ） The account is transferred to “ Main business cost ” Account .
A、 Stock goods
B、 Production costs
C、 Manufacturing expenses
D、 raw material
Reference material 【 】
23、【 Single topic selection 】 Press 《 Accounting standards for business enterprises 》 The provisions of the , Interest on short-term loans , Generally, it should be included in （ ）.
A、 Management cost
B、 Non operating expenses
C、 Financial expenses
D、 selling expenses
Reference material 【 】
24、【 Single topic selection 】 A production workshop produces A and B Two products , The workshop incurred manufacturing expenses 60000 element , production A The labor hours of product production are 3000 Hours , production B The working hours of product workers are 2000 Hours . If the manufacturing cost is allocated according to the proportion of production workers' working hours ,A and B The manufacturing costs of the two products are （ ） element .
A、30000 and 30000
B、36000 and 24000
C、40000 and 20000
D、24000 and 36000
Reference material 【 】
25、【 Single topic selection 】 Of the following , Should be in “ Manufacturing expenses ” Listed in the list are （ ）.
A、 Wages of production personnel
B、 Salary of workshop management personnel
C、 Salary of administrative staff
D、 Business entertainment expenses
Reference material 【 】
26、【 Single topic selection 】 The production workshop director of an enterprise returned from a business trip , Reimbursement of travel expenses such as meeting expenses 1560 element , Should debit （ ） subject .
A、 Management cost
B、 Manufacturing expenses
C、 Financial expenses
D、 selling expenses
Reference material 【 】
27、【 Single topic selection 】 An enterprise 8 Workshop production in January A.B Two products , Manufacturing expenses occurred in workshop 1 this month 24000 element , It is required to allocate manufacturing expenses in proportion to the wages of production workers . This month, A The wages of product production workers are 80000 element ,B The wages of product production workers are 40000 element . be B The manufacturing cost of the product shall be （ ） element .
A、16000
B、8000
C、12000
D、24000
Reference material 【 】
28、【 Single topic selection 】 The following about “ Accumulated depreciation ” In the description of the subject , The right is ( ).
A、“ Accumulated depreciation ” Accounts should be accounted in detail according to the category of fixed assets
B、“ Accumulated depreciation ” The credit of the account registers the increase in depreciation
C、“ Accumulated depreciation ” The account is the adjustment account of the paid in capital account
D、“ Accumulated depreciation ” The credit of the account registers the decrease in depreciation
Reference material 【 】
29、【 Single topic selection 】 Expenses incurred by the enterprise to raise funds for production and operation , Should be recorded （ ） subject .
A、 Management cost
B、 Manufacturing expenses
C、 Financial expenses
D、 selling expenses
Reference material 【 】
30、【 Single topic selection 】 After year-end closing ,“ Profit distribution —— Undistributed profit ” Account balance （ ）.
A、 In debit
B、 At the lender
C、 No balance
D、 It is possible to be both a lender and a borrower
Reference material 【 】
31、【 Single topic selection 】“ Bank deposits ” The account belongs to （ ）.
A、 Settlement account
B、 Income calculation account
C、 Financial results account
D、 Inventory account
Reference material 【 】
32、【 Single topic selection 】 Adopt debit and credit bookkeeping , The basic structure of the account refers to （ ）.
A、 The specific format of the account
B、 Economic content to be recorded in the account
C、 Accounts should be divided into debit or credit
D、 The increasing or decreasing Party of the account
Reference material 【 】
33、【 Single topic selection 】 The balance of asset accounts is generally （ ）.
A、 Credit
B、 Debit
C、 Debit or credit
D、 Debit and credit
Reference material 【 】
34、【 Single topic selection 】 For the closing balance of dual accounts , The following statement is correct （ ）.
A、 There must be a debit balance
B、 There must be a credit balance
C、 There must be no balance
D、 It may be debit balance , It may also be a lender
Reference material 【 】
35、【 Single topic selection 】 Material cost difference ” According to its use and structure , Belong to （ ）.
A、 Additional accounts
B、 Allowance account
C、 Allowance for additional accounts
D、 A liability account
Reference material 【 】
36、【 Single topic selection 】 The inventory account is used to calculate and supervise various ( ) The increase or decrease of and the balance of the account .
A、 Property, materials and capital
B、. Property, materials and expenses
C、. Property, materials and monetary funds
D、 Monetary capital and liabilities
Reference material 【 】
37、【 Single topic selection 】 Accounts are divided into （ ）.
A、 General ledger account and subsidiary ledger account
B、 Asset accounts 、 Liability accounts 、 Owner's equity account 、 Cost account 、 Profit and loss account
C、 Subscription accounts and loose leaf accounts
D、 Current accounts and non current accounts
Reference material 【 】
38、【 Single topic selection 】“ Main business cost ” The account is classified as （ ）.
A、 Liability accounts
B、 Income account
C、 Cost account
D、 Profit and loss account
Reference material 【 】
39、【 Single topic selection 】“ Main business taxes and surcharges ” The account is classified as （ ）.
A、 Expense account
B、 Profit account
C、 Cost account
D、 Liability accounts
Reference material 【 】
40、【 Single topic selection 】 Enterprises 2009 Annual main business income 2000 Ten thousand yuan , Main business cost 1200 Ten thousand yuan , Business taxes and surcharges 100 Ten thousand yuan , Other business income 300 Ten thousand yuan , Other business costs 100 Ten thousand yuan , Period expenses 150 Ten thousand yuan , Income from investment 250 Ten thousand yuan , Non operating income 180 Ten thousand yuan , Non operating expenses 230 Ten thousand yuan , Income tax expense 300 Ten thousand yuan . The operating profit of the enterprise is （ ）.
A、650 Ten thousand yuan
B、700 Ten thousand yuan
C、 950 Ten thousand yuan
D、 1000 Ten thousand yuan
Reference material 【 】
41、【 Multiple choice 】 In the following economic transactions , What can cause the simultaneous increase of assets and owner's equity are ( ).
A、 Received state investment deposited in the bank
B、 Withdraw surplus reserve
C、 Received a set of equipment from other units
D、 Convert the capital reserve into capital
Reference material 【 】
42、【 Multiple choice 】 In the following economic transactions , What can cause changes in accounting elements on the left and right sides of the accounting equation are （ ）.
A、 Due payment before receiving a unit 80000 Yuan is deposited in the bank
B、 Due payment before receiving a unit 80000 Yuan is deposited in the bank
C、 Received a machine from a unit , value 60 Ten thousand yuan
D、 Purchase materials with bank deposits 9000 element
Reference material 【 】
43、【 Multiple choice 】 Under debit and credit bookkeeping , The debit of the account should be registered （ ）.
A、 assets 、 Increase in expenses
B、 Equity 、 Decrease in income
C、 assets 、 Cost reduction
D、 Equity 、 Increase in income
Reference material 【 】
44、【 Multiple choice 】 In the following items , The characteristics of debit and credit bookkeeping are （ ）.
A、 With “ borrow ”、“ loan ” As a bookkeeping symbol
B、 With “ If there is a loan, there is a loan , Borrowing and lending must be equal ” As a bookkeeping rule
C、 The bookkeeping direction is determined by the economic content reflected in the account
D、 Trial balance of amount incurred and trial balance of balance can be carried out
Reference material 【 】
45、【 Multiple choice 】 In the following business transactions , Assets and liabilities increase and decrease at the same time （ ）.
A、 Purchase equipment with bank deposit
B、 Withdraw cash from the bank , Provision for wages
C、 The purchase of equipment has arrived , Unpaid
D、 Loan owed before repayment with bank deposit
Reference material 【 】
46、【 Multiple choice 】 The key points of equal registration of general ledger account and sub ledger account are （ ）.
A、 Based on the same
B、 In the same direction
C、. Same period
D、 Same amount
Reference material 【 】
47、【 Multiple choice 】 The trial balance formula under debit and credit bookkeeping includes （ ）.
A、 Debit account amount ＝ Credit account amount
B、 Debit closing balance ＝ Debit opening balance ＋ Debit amount of the current period － Amount of credit incurred in the current period
C、 Total debit amount of all accounts ＝ Total credit amount of all accounts
D、 Total debit balance of all accounts ＝ Total credit balance of all accounts
Reference material 【 】
48、【 Multiple choice 】 About “ Parallel registration ” The right thing to say is , For every economic business that happens ( ).
A、 It should be recorded in the relevant general ledger accounts , Also remember the detailed ledger accounts to which the relevant general ledger accounts belong
B、 The basis for registering the general ledger account and its subsidiary ledger account should be the same
C、 The general ledger account and its subsidiary ledger account must be registered on the same day
D、 The debit and credit directions of the general ledger account and its subsidiary ledger account are the same
Reference material 【 】
49、【 Multiple choice 】 The following errors can be found by trial balance ( ).
A、 Omit or recollect a certain business
B、 The debit amount is greater than the credit amount
C、 Debit and credit bookkeeping directions are reversed
D、 Repeatedly registered on the debit amount of a certain account
Reference material 【 】
50、【 Multiple choice 】 In the following accounts , Used to record inventory are （ ）.
A、“ Stock goods ” Account
B、“ Bank deposits ” Account
C、“ Production costs ” Account
D、 “ raw material ” Account
Reference material 【 】
51、【 Multiple choice 】 The cost items of manufacturing enterprises include （ ）.
A、 Direct material
B、 Direct labor
C、 Manufacturing expenses
D、 Management cost
Reference material 【 】
52、【 Multiple choice 】 In the following accounts , Possible and “ This year's profit ” Accounts have corresponding relationships with （ ）.
A、 Stock goods
B、 Main business cost
C、 Main business income
D、 Income from investment
Reference material 【 】
53、【 Multiple choice 】 The production and operation process of the enterprise includes （ ） Process composition .
A、 Financing process
B、 Purchasing process
C、 Production process
D、 Sales process
Reference material 【 】
54、【 Multiple choice 】 Manufacturing expenses are indirect expenses , It mainly includes （ ）
A、 Wages and welfare expenses of workshop auxiliary personnel
B、 Workshop building . Depreciation of machinery and equipment
C、 Interest expense
D、 Workshop office expenses . Water and electricity
Reference material 【 】
55、【 Multiple choice 】 In order to calculate the profit distribution of the enterprise and the balance amount after distribution over the years ,“ Profit distribution ” The detailed accounts that should be set up for the account include （ ）.
A、“ Income tax payable ”
B、 “ Withdraw any surplus reserve ”
C、“ Withdraw legal surplus reserve ”
D、“ Dividends payable ”
Reference material 【 】
56、【 Multiple choice 】 The enterprise prepays the price of materials , Can be credited to （ ）.
A、“ Advance payment ” Account debit
B、“ Advance payment ” Account credit
C、“ Accounts payable ” Account debit
D、“ Accounts payable ” Account credit
Reference material 【 】
57、【 Multiple choice 】 In the following accounts , Generally, there is no balance at the end of the month （ ）.
A、 Production costs
B、 Manufacturing expenses
C、 Management cost
D、 Salary payable
Reference material 【 】
58、【 Multiple choice 】 About paid in capital , The following statement is correct （ ）.
A、 It is the capital actually received by the enterprise from investors
B、 It is the condition for the normal operation of the enterprise
C、 It is the asset invested by the enterprise
D、 It should be recorded according to the actual investment amount
Reference material 【 】
59、【 Multiple choice 】 An enterprise 2009 The undistributed profit balance at the beginning of the year is 0,2009 Net profit 600 000 element , With net profit 10％ Withdraw legal surplus reserve , With 8％ Accrue any surplus reserve , Announce the distribution of profits to investors 300 000 element , The following statements are correct （ ）.
A、 The accounting treatment of declaring the distribution of cash dividends is ： borrow ： Profit distribution 300 000, loan ： Dividends payable 300 00
B、2009 end of the year “ Profit distribution ” The account balance is 192 000 element
C、2009 A total of surplus reserves were withdrawn in the year 108 000 element
D、 The accounting treatment of withdrawing surplus reserve is ： borrow ： Profit distribution 108 000, loan ： Surplus reserve 108 000
Reference material 【 】
60、【 Multiple choice 】 Wang Hua, the administrative staff of the enterprise, came back from a business trip , Reimbursement of travel expenses 600 element , Return cash 200 element . According to this economic business , The following statements are correct （ ）.
A、“ Cash on hand ” The account should reflect the debit amount 200 element
B、“ Management cost ” The account should reflect the debit amount 800 element
C、“ Management cost ” The account should reflect the debit amount 600 element
D、“ Other receivables ” The account should reflect the credit amount 800 element
Reference material 【 】
61、【 Multiple choice 】 In the following items , Should be recorded “ Non operating expenses ” Subjects include （ ）.
A、 Advertising fee
B、 Loan interest
C、 Fixed assets inventory loss
D、 Donation expenses
Reference material 【 】
62、【 Multiple choice 】 Basic accounts include ( ).
A、 Inventory account
B、 Investment equity account
C、 Settlement account
D、 Intertemporal allocation account
Reference material 【 】
63、【 Multiple choice 】 Inventory account （ ）.
A、 Increase in debit registration
B、 Decrease in credit registration
C、 The balance is always in debit
D、 It belongs to asset account
Reference material 【 】
64、【 Multiple choice 】 The following accounts are current liabilities （ ）.
A、 Accounts receivable
B、 Accounts payable
C、 Advance receipts
D、 Advance payment
Reference material 【 】
65、【 Multiple choice 】 The profit and loss accounts include （ ）.
A、 Deferred expenses
B、 Manufacturing expenses
C、 Non operating income
D、 Income tax expense
Reference material 【 】
66、【 Multiple choice 】 The following accounts are credit accounts ( ).
A、“ Accumulated depreciation ” Account
B、“ Inventory falling price reserves ” Account
C、“ Short term investment falling price reserves ” Account
D、“ Material cost difference ” Account
Reference material 【 】
67、【 Multiple choice 】 About expense account , The right thing to say is （ ）.
A、 The increase is debited to the account
B、 The decrease is credited to the account
C、 Generally, there is no balance at the end of the period
D、 If there is a balance at the end of the period , Must be debit balance
Reference material 【 】
68、【 Multiple choice 】 The actual amount of the specific accounting object reflected in the adjusted account =( ).
A、 Adjusted account balance － Deduct the account balance
B、 Adjusted account balance ＋ Deduct the account balance
C、 Adjusted account balance ＋ Additional account balance
D、 Adjusted account balance － Additional account balance
Reference material 【 】
69、【 Multiple choice 】 Typical adjustment accounts of industrial enterprises include （ ）.
A、 Main business income
B、 Accumulated depreciation
C、 Profit distribution
D、 Material cost difference
Reference material 【 】
70、【 Multiple choice 】 The items that investors can record in their invested capital are （ ）.
A、 Surplus reserve
B、 Non operating income
C、 Paid in capital
D、 Capital reserve
Reference material 【 】
71、【 Judgment questions 】 Single entry bookkeeping is a relatively simple and incomplete bookkeeping method , Therefore, enterprises and other units generally do not use this bookkeeping method . ( )
A、 correct
B、 error
Reference material 【 】
72、【 Judgment questions 】 The trial balance of the amount incurred is based on the identity relationship between assets and equity , The method to check whether the amount incurred in this period is recorded correctly .
A、 correct
B、 error
Reference material 【 】
73、【 Judgment questions 】 In practice , The daily economic business of an enterprise is much more complex , But no matter how the accounting elements change , Will not destroy the identity relationship between assets and equity . ( )
A、 correct
B、 error
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74、【 Judgment questions 】 When using double entry bookkeeping , Any business transaction must be registered in two accounting subjects . （ ）
A、 correct
B、 error
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75、【 Judgment questions 】 The debit amount registered in the liability account , Indicates the increase in the amount of this account , Register the credit amount , Indicates the decrease in the amount of this account . ( )
A、 correct
B、 error
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76、【 Judgment questions 】 China's accounting regulations , All unit bookkeeping adopts debit and credit bookkeeping . （ ）
A、 correct
B、 error
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77、【 Judgment questions 】 Any account that has no balance , Must be in “ Borrow or lend ” And other columns “ flat ” word , And use... In the balance column “0” Express .（ ）
A、 correct
B、 error
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78、【 Judgment questions 】“ Business taxes and surcharges ” Account belongs to cost account .（ ）
A、 correct
B、 error
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79、【 Judgment questions 】 Income can lead to an increase in the owner's equity of the enterprise , But it is not always income that leads to the increase of owner's equity .（ ）
A、 correct
B、 error
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80、【 Judgment questions 】 When distributing the net profit realized by the enterprise , First of all, you should pay income tax .（ ）
A、 correct
B、 error
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81、【 Judgment questions 】 Depreciation of fixed assets is generally accrued on a monthly basis according to the original value of fixed assets and the approved depreciation rate .（ ）
A、 correct
B、 error
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82、【 Judgment questions 】“ This year's profit ” The account is a profit and loss account , At the same time, it is also the calculation account of financial results , It is used to summarize the current financial results of the enterprise .（ ）
A、 correct
B、 error
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83、【 Judgment questions 】 The capital invested by investors is in accordance with different forms of invested capital , It can be divided into monetary capital investment 、 Investment in physical assets 、 Investment in intangible assets .（ ）
A、 correct
B、 error
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84、【 Judgment questions 】 The purchase cost of materials includes the purchase price of materials 、 Procurement cost 、 Travel expenses of procurement personnel .（ ）
A、 correct
B、 error
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85、【 Judgment questions 】 The production cost of the product includes the direct labor cost incurred for the production of the product 、 Direct material costs 、 Manufacturing expenses, sales expenses and financial expenses .（ ）
A、 correct
B、 error
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86、【 Judgment questions 】 Enterprises that use planned cost for daily material accounting , The difference in material cost that should be borne by sending materials , It is calculated according to the comprehensive material cost variance rate of the current month or last month .（ ）
A、 correct
B、 error
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87、【 Judgment questions 】 For interest bearing bills that cannot be paid at maturity , The enterprise shall transfer in at face value “ Accounts payable ”.（ ）
A、 correct
B、 error
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88、【 Judgment questions 】 Both long-term loan interest and short-term loan interest of enterprises are accrued to financial expenses .（ ）
A、 correct
B、 error
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89、【 Judgment questions 】 When bad debt losses occur , The accounting entries of should be debited “ Bad debt provision ” subject , credit “ Accounts receivable ” subject .（ ）
A、 correct
B、 error
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90、【 Judgment questions 】 When bad debt losses occur , The accounting entries of should be debited “ Bad debt provision ” subject , credit “ Accounts receivable ” subject .（ ）
A、 correct
B、 error
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91、【 Judgment questions 】 All accounting entries of the business of purchasing fixed assets should be debited “ Fixed assets ” subject .（ )
A、 correct
B、 error
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92、【 Judgment questions 】“ Accumulated depreciation ” The account is “ Fixed assets ” Credit adjustment account .（ ）
A、 correct
B、 error
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93、【 Judgment questions 】“ Production costs ” The balance of the account represents the cost of work in progress , therefore “ Production costs ” The account belongs to inventory account .
A、 correct
B、 error
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94、【 Judgment questions 】 The deduction additional account belongs to the account with dual nature of assets and liabilities .（ ）
A、 correct
B、 error
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95、【 Judgment questions 】 Income statement accounts are also called dynamic accounts and virtual accounts .（ ）
A、 correct
B、 error
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96、【 Judgment questions 】 In all accounts , The increase is registered on the left , The decrease is registered on the right .（ ）
A、 correct
B、 error
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97、【 Judgment questions 】 The balance of the adjustment account is opposite to that of the adjusted account .（ ）
A、 correct
B、 error
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98、【 Judgment questions 】 The relationship between the allowance adjustment account and the adjusted account , It can be expressed by the following calculation formula ： Allowance adjustment account balance － Adjusted account balance ＝ The actual balance of the adjusted account .（ ）
A、 correct
B、 error
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99、【 Judgment questions 】 The profit and loss account of the property to be disposed is used to reflect the difference between the account deposit and the actual deposit of various accounting elements .( )
A、 correct
B、 error
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100、【 Judgment questions 】 The enterprise sells a batch of products , The price is 10 Ten thousand yuan , Received 6 Ten thousand yuan , rest 4 Ten thousand yuan has not been received yet ( Regardless of taxes and other factors ), This business caused an increase in assets 10 Ten thousand yuan .（ ）
A、 correct
B、 error
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