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1、2011浙江会计基础(2011Zhejiangaccountingbasis)First,singlechoicequestions1.,thecapitalmovementofenterprisesiscomposedofalllinks,anddoesnotinclude(D).A.capitalinputApplicationofB.fundsC.capitalwithdrawalD.capitalappreciation2.accordingtotheprovisionsoftheenterpriseaccountingstanda
2、rds,thefollowingperiodoftime,notastheaccountingperiodis(B)A.yearB.halfmoonC.quarterD.monthly3.theaccountingelementsthatreflectthebusinessresultsofenterprises,alsoknownasdynamicaccountingelements,constitutethebasicframeworkofincomestatement.Thefollowingarenotpartofdynamicac
3、countingelements(B).A.incomeB.costC.feeD.profit4.thefollowingnoncurrentliabilitiesare(A)A.payablenotesB.payablebondsC.longtermborrowingD.longtermpayables5.thefollowingitemswhicharenotsubjecttogeneralledgerare(B)A.rawmaterialsB.armourmaterialC.accountspayableD.accountsrecei
4、vable6.therelationshipbetweenaccountandaccount,thefollowingstatementisincorrect(A)A.areofthesamecaliber,butdifferentinnatureB.accountisthespecificuseofaccountingsubjectsC.noaccount,theaccountlostthebasisforsettingIntheactualworkofD.,theaccountingsubjectsandaccountsareoften
5、notstrictlydistinguished,buttheyaremutuallyinterchangeable7.thebasicelementsoftheaccountingentriesarenotincluded(A)A.bookkeepingtimeB.bookkeepingsymbolC.accountamountD.accountname8.inthefollowingoriginaldocuments,itisnottheoriginalcertificatemadebytheunit(C)A.receiptB.quot
6、arequisitionC.purchasecontractD.requisitionInthefollowing9.items,thebasiccontentthatdoesnotbelongtotheoriginalcertificatemustbe(C)A.fillinthecertificatename,dateandnumberB.economicbusinesssummaryAccountingvouchercorrespondstoC.D.fillin,handlingpersonnelsignedandsealed10.th
7、efollowingisnotasummaryoftheoriginaldocumentis(B)A.sendsthecertificatesummarytableB.quotarequisitionC.travelexpensestatementD.payrollsettlementsummary11.accordingtowhethertheeconomictransactionsreflectedinitarerelatedtocashandbankdeposits,thefollowingonesdonotbelongtothesp
8、ecialbookkeepingvouchers(D)A.receiptB.paymentvoucherC.transfercertificateaccountantqualif