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时间:2018-08-06
《会计从业资格考试《会计基础》模拟题一( accounting qualification exam simulation questions a accounting basis)》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
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,pleasesendthes
2、electedanswerlettersinthebracketsafterthetitle.Everyday1points,atotalof20points)Thefollowingare1.currentliabilities(have).A.paidincapitalB.accruedexpensesC.accountsreceivableD.prepaidexpenses2.whentherearemanydifferentwaystochooseanaccountingitem,itisnecessarytochoosetheaccountingmethodwhichcanav
3、oidtheinflatedprofitofenterpriseasmuchaspossible.A.importanceprincipleB.prudenceprinciplePrincipleofaccrualbasisinC.D.matchingprincipleThefollowing3.subjectsbelongingtotheincomecategoryis().A.manufacturingexpensesB.sourceofprofitthisyear:bigexamC.accruedexpensesTaxesandsurchargesonD.'smainbusines
4、s4.anenterpriseatthebeginningofthemonthshort-termborrowing400thousandyuan,thismonthtoborrow450thousandyuanofshort-termloans,bankdepositstorepayshort-termborrowing200thousandyuan,themonthendbalanceof"short-termborrowing"accountsfor().A.debit650thousandyuanB.credits650thousandyuanC.debit150thousand
5、yuanD.credits150thousandyuan5.thefollowingaccountingerrors,accountingerrorsbypreparingatrialbalancejudgmentis().A.missedoutaneconomicbusinessB.wrongtouseshouldbedebitedtotheaccountC.onlyregisteredaccountingentriestothedebitorcredit,theomissionoftheotherpartyD.reversedthebookkeepingdirectionThecor
6、respondenceof6.accountsmeans().A.generalledgeraccountsandsubsidiaryledgeraccount"B.relationshipbetweenaccountspayableandloanTherelationshipbetweenC.assetaccountandliabilitiesaccountTherelationshipbetweenD.costaccountandprofitandlossaccount7.thefollowing,whichisnotpartoftheoriginalvoucherauditcont
7、entis().IsthecontentreflectedbytheA.vouchertrue?AreallthebasicelementsoftheB.vouchercomplete?IstheuseofC.accountingcorrect?TheD.documentisinitsofficialsealandfillinthesignature8.inthefollowingaccountingdocuments,onlyth
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