会计从业资格考试《会计基础》模拟题一（ accounting qualification exam simulation questions a accounting basis）

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1、08会计从业资格考试《会计基础》模拟题一（08accountingqualificationexamsimulationquestionsaaccountingbasis）08accountingqualificationexamsimulationquestionsa"accountingbasis"Www.canet.com.cn2008-4-715:26:54ChinaAccountingNetwork-Asinglechoice(infouranswerstoeachquestionthereare,thereisonlyonerightanswer,pleasesend

2、theselectedanswerlettersinthebracketsafterthetitle.Everyday1points,atotalof20points)Thefollowingare1.currentliabilities(have).A.paidincapitalB.accruedexpensesC.accountsreceivableD.prepaidexpenses2.whentherearemanydifferentwaystochooseanaccountingitem,itisnecessarytochoosetheaccountingmethodwh

3、ichcanavoidtheinflatedprofitofenterpriseasmuchaspossible.A.importanceprincipleB.prudenceprinciplePrincipleofaccrualbasisinC.D.matchingprincipleThefollowing3.subjectsbelongingtotheincomecategoryis().A.manufacturingexpensesB.sourceofprofitthisyear:bigexamC.accruedexpensesTaxesandsurchargesonD.'

4、smainbusiness4.anenterpriseatthebeginningofthemonthshort-termborrowing400thousandyuan,thismonthtoborrow450thousandyuanofshort-termloans,bankdepositstorepayshort-termborrowing200thousandyuan,themonthendbalanceof"short-termborrowing"accountsfor().A.debit650thousandyuanB.credits650thousandyuanC.

5、debit150thousandyuanD.credits150thousandyuan5.thefollowingaccountingerrors,accountingerrorsbypreparingatrialbalancejudgmentis().A.missedoutaneconomicbusinessB.wrongtouseshouldbedebitedtotheaccountC.onlyregisteredaccountingentriestothedebitorcredit,theomissionoftheotherpartyD.reversedthebookke

6、epingdirectionThecorrespondenceof6.accountsmeans().A.generalledgeraccountsandsubsidiaryledgeraccount"B.relationshipbetweenaccountspayableandloanTherelationshipbetweenC.assetaccountandliabilitiesaccountTherelationshipbetweenD.costaccountandprofitandlossaccount7.thefollowing,whichisnotpartofthe

7、originalvoucherauditcontentis().IsthecontentreflectedbytheA.vouchertrue?AreallthebasicelementsoftheB.vouchercomplete?IstheuseofC.accountingcorrect?TheD.documentisinitsofficialsealandfillinthesignature8.inthefollowingaccountingdocuments,onlyth