会计学题库之复式记帐原理（the principle of double account in accounting item bank）

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1、会计学题库之复式记帐原理（Theprincipleofdoubleaccountinaccountingitembank）StandardizedtestquestionsTask:thethirdchapter:doubleentrybookkeepingprincipleObjectivequestions1,singlechoicequestionsThe1.1()equationisthetheoreticalbasisofdoubleentrybookkeepingandthepreparationofbalancesheet.A.asset

2、s=substitutecapital+paidincapitalB.assets=Liabilities+owner'sequityC.incomeexpense=profitD.assetliability=owner'sequityYouranswer:answer:B1.2ingeneral,thebalanceoftheaccountisinthesameplaceasthatoftheaccount.A.increaseB.reductionOccurrenceofC.D.balanceYouranswer:answer:AOnepoint

3、threeAnenterpriseatthebeginningofthemonththetotalassetsof500thousandyuan,themonthofthefollowingoperations:(1)toobtainbankloansof300thousandyuaninthebank;(2)thepurchaseofmaterials20thousandyuanofbankdeposits;(3)theaccountsreceivable80thousandyuaninthebank;(4)tothebankdepositpayme

4、ntof60thousandyuan.Thetotalassetsattheendofthemonthare(RMB)yuan.A.80millionyuanB.74millionyuanC.82millionyuanD.72millionyuanYouranswer:answer:B1.4setupaccountaccordingto().A.accountingobjectB.accountingelementsC.accountingsubjectsD.accountingequationYouranswer:answer:CThefinalba

5、lanceoftheaccountsofthe1.5liabilitiesandtheowner'sequityisusuallyintherangeof().A.debitB.debitandcreditC.creditD.debitorcreditYouranswer:answer:COnepointsixAnenterpriseatthebeginningofthemonththetotalassetsof1millionyuan,thefollowingtwotransactions:(1)toobtainbankloansof150thous

6、andyuanintheenterprisebankaccount;(2)withbankdepositrepaymentaccountspayable100thousandyuan.Thetotalrightsandinterestsare(RMB)yuan.A.75millionyuanB.105millionyuanC.125millionyuanD.135millionyuanYouranswer:answer:BOnepointsevenThetotalassetsofanenterpriseis60000yuan,andthetotalli

7、abilitiesis30000yuan.Thefollowingtwoeconomicoperationshaveoccurred:(1)topurchaseequipmentwith15000yuanofbankdeposits;(2)torepay200millionyuanofshort-termloanswithbankdeposits.Thetotalassetsofthecompanyis(RMB)yuanaftertheaforesaideconomicbusinessisrecorded.A.15000yuanB.25000yuanC

8、.30000yuanD.40000yuanYouranswer:answer:DOnepoin