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1、中级会计试题（Intermediateaccountingquestions）Thispaperiscontributedbylingyan1224DOCdocumentsmayexperiencepoorbrowsingontheWAPside.ItisrecommendedthatyouselectTXTfirstordownloadthesourcefiletothelocalmachine.Testcode:201620032004-theCentralRadioandTVUniversitySchooloftheyear"OpenCollegefinalexam,"F
2、inancialAccountingIntermediateAccountingquestions72004years,multiple-choicequestions(choosefromfouroptionsforeachofthefollowingitemsinacorrect,andthenumberoflettersinquestioninparentheses.Everyday1points,atotalof20points)accountingproceduresandmethodsusedbythe1.ofanenterprise,beforeandaftere
3、achperiodshouldbeconsistent,notfreetochange.Theaccountingprincipleembodiedinthisrequirementis().A.correlationprinciple,B.consistencyprinciple,C.comparabilityprinciple,D.reliabilityprinciple2.A."B"accruedexpenses"otherpayables"C."long-termborrowing"D."long-termpayables3."inthebusinessactiviti
4、esofthecashincome,nottimely,directlysenttothebankforthepaymentofthespendingunit.Thisiscalledbehavior.A.replaceBiousprivatedepositofpublicfundsC.D.4.zuozhicoffersfollowingsettlement,whichcanbeusedforthecity,butalsocanbeusedforremote(is).A.chequesettlementB.C.exchangesettlementbanknoteclearing
5、D.commissionedthesettlementofreceivables5.usingtheallowanceforbaddebtsaccounting,enterprisesoftheactualoccurrenceofthebaddebts,accountingshouldbedebitedtoaccountfor().A."accountsreceivable"B."managementfee"C."badquasifou"D."bankdeposit"in6,fortheperiodofthisperiodbelongstotheaccountingerrors
6、,correctaccountingmethods(is).A.B.doesnotmakeanyadjustmenttoadjustthepreadjustmentoftheamountofC.relatedprojectrelatedprojectamountD.directlyadjustthisperiodofundistributedprofitsof7.enterprisesdevelopedapatent,therelevantexpensesincurredintheprocessofdevelopment,shouldbeconsidered().A.long-
7、termprepaidexpensesB,intangibleassetsvalueofC,thecurrentmanagementcostsD.Inthefollowing8.oftheexpensestobepaid,thebusinessprofitoftheenterpriseshallnotbeaffected.A.fixedassetrentalincomeB.patentsaleincomeC.bondinvestmentinterestincomeD.Whenthecommo
