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1、会计学基础试题(二)及答案（Basicaccountingexaminationquestions(two)andanswers）Fromtwotofivecorrectanswers,andthenumberswerewritteninthetitleafterthe()()()()(),didnotchoosethecorrectanswerorwrong,theproblemhasnopoints,everyday1points,atotalof10points)1,anyaccountingentitymustsetupthebookhas()A.cashjour
2、nal,B.bankaccount,JournalC.,generalledgerbookD.subsidiaryledgerE.costbook2,thebasicpremiseofaccountingincludes()A.accountingentity,B.,continuousoperation,C.accounting,stagesD.hasagoodcurrency,E.monetarymeasurement3,inthefollowinggeneralprinciplesofaccounting,theprinciplesofaccountinginfor
3、mationqualityrequirementsaremainly()A.,authenticityprinciple,B.comparabilityprinciple,C.consistencyprincipleD.timelinessprincipleE.clarityprinciple4,theaccountingequationisexpressedasaformulaA.assets=Liabilities+owner'sequityB.assets=creditors'equity+owner'sequityC.assets=equityD.assets=L
4、iabilities+owner'sequity+income-costE.assets=Liabilities+ownerequity+profits(loss)5,thecharacteristicsofassetscanbesummedupas()B.resourcesownedorcontrolledbyA.enterprisesthatbringeconomicbenefits;C.transactionsoreventsarisinginthepastD.isaccompaniedbyrevenue,andE.isexpressedasaninstantcha
5、rge6.Theitemsinthefollowingitemsbelongtoowner'sequityhave()A.profitsareformedbythelossofB.andthedistributionofprofitsbyC.D.capitalinvestedbyinvestors;E.loansobtainedfrombanks7,whenpayingtaxes,theaccountsinvolvedmaybeA.debitthe"productioncost"accountB.,debitthemanufacturingexpenseaccountC.
6、,anddebitthe"mainbusinesstax"accountD.debitthepayabletaxaccountandE.creditedthebankaccount8,inaccordancewiththeaccrualrequirements,theproductsalesrevenuerecognitiontimeismainly()A.confirmssalesrevenueatanytimeandB.confirmssalesrevenueatthetimeofsalesC.confirmssalesrevenueatsalesandD.confi
7、rmssalesrevenueE.AandBaftersales9inthefollowingaccounts,theendofthebalanceneedtobetransferredtothe"currentprofit"accountA.mainbusinessincome,B.managementfees,C.accountsreceivableD.mainbusinesstax,E.,financialexpenses10,thefollowingmistakesmaybeusedinlinetocorrectA.f
