会计实务试题（accounting practice questions）

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1、会计实务试题（Accountingpracticequestions）Accountingpracticequestions.Txt12missingisapoemtoletyouinordinarydaystoreadouttherhythm;missingisashower,letyoudryupthemoistdays;missingisasun,sothatyourdaysofgloomyclearup.1.thecashshortagefoundtobeidentifiedshouldbecalculatedthrough()account.A.

2、"otherreceivables"B."otherpayables""C."outofbusinessexpenses""D."disposalofpropertydamage""[answer:D[analysis]thecashshortagefoundtobeidentifiedshouldbecalculatedthroughtheaccountofthepropertytobedisposedof.2.threecolumncashbookkeeping().A.cansetuptwoaccountsforincomeandexpenditur

3、erespectivelyB.shouldbeconsecutivelynumberedontheaccountpageC.setsthecolumnaccordingtothecorrespondingaccountofcashrevenueandexpenditureMorethanD.isnotcorrect[answer:BThethreecashjournal,shouldbenumberedconsecutivelyintheaccountpage;youcansetuptheincomeandexpenditureofthetwoaccoun

4、ts,setupaccordingtothecorrespondingaccountcashbalancecolumniscashjournal,insteadofthreecashjournal.3.inordertobalanceofpaymentsandbalancestoreflectandsupervisecash,enterprisesshouldsetup()accountforgeneralledgeraccounting.A."cash.""B.reservefund"C.bankdeposits"D.monetaryfund"[answ

5、er:AThebalanceofpaymentsandbalancesinordertoreflectandsupervisecash,enterprisesshouldsetupa"cash"accountsforthetotalclassificationaccounting.4.ifthereisforeigncurrencyinthereceiptsanddisbursementsoftheenterprise,().A.setupforeigncurrencycashaccountundercashaccountforaccountingB.se

6、tsuptheforeigncurrencycashaccounttocarryonthegeneralclassificationaccountingC.needsnospecialaccountingD.sets"foreigncurrencyreservefund"accountforgeneralclassificationaccounting[answer:A[Abstract]ifthereisforeigncurrencyinthecashoftheenterprise,theforeigncurrencycashaccountshouldb

7、esetupunderthe"cash"account.5.cashincomedoesnotinclude().A.salesincomeofbankdrafttransfersettlementCashreceiptsfromB.salesofgoodsC.incomefromprovidingservicesD.theexcessmoneyreturnedbybusinesstravelersforreimbursementoftravelexpenses[answer:A[analysis]thesalesincomeofbankdrafttran

8、sfersettlementdoesnotinvolvecash,