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1、会计基础知识习题第一章一、单项选择题1、下列各项支出中，一定属于资本性支出的是（ ）。maintenancemeasures,thereisabigsecurityrisk,managementhashadagreatimpacttothecity.3.1-8busterminalstationstatusinYibincitylayouts(4)hoursofoperationmostofYibincitybuslinesin5:30-6:20,andbasicallymeettheYibintravelneeds.Bus7A、支付的水电费B、支付的长期借款利息main
2、tenancemeasures,thereisabigsecurityrisk,managementhashadagreatimpacttothecity.3.1-8busterminalstationstatusinYibincitylayouts(4)hoursofoperationmostofYibincitybuslinesin5:30-6:20,andbasicallymeettheYibintravelneeds.Bus7C、购入固定资产支付的增值税D、支付的固定资产日常维护费maintenancemeasures,thereisabigsecurityrisk
3、,managementhashadagreatimpacttothecity.3.1-8busterminalstationstatusinYibincitylayouts(4)hoursofoperationmostofYibincitybuslinesin5:30-6:20,andbasicallymeettheYibintravelneeds.Bus72、对期末对各项资产计提减值准备，其所体现的会计核算一般原则是（ ）。maintenancemeasures,thereisabigsecurityrisk,managementhashadagreatimpactto
4、thecity.3.1-8busterminalstationstatusinYibincitylayouts(4)hoursofoperationmostofYibincitybuslinesin5:30-6:20,andbasicallymeettheYibintravelneeds.Bus7A、及时性原则B、历史成本原则maintenancemeasures,thereisabigsecurityrisk,managementhashadagreatimpacttothecity.3.1-8busterminalstationstatusinYibincitylayo
5、uts(4)hoursofoperationmostofYibincitybuslinesin5:30-6:20,andbasicallymeettheYibintravelneeds.Bus7C、谨慎性原则D、可比性原则maintenancemeasures,thereisabigsecurityrisk,managementhashadagreatimpacttothecity.3.1-8busterminalstationstatusinYibincitylayouts(4)hoursofoperationmostofYibincitybuslinesin5:30-6
6、:20,andbasicallymeettheYibintravelneeds.Bus73、下列各项中不属于会计核算内容的是（ ）。maintenancemeasures,thereisabigsecurityrisk,managementhashadagreatimpacttothecity.3.1-8busterminalstationstatusinYibincitylayouts(4)hoursofoperationmostofYibincitybuslinesin5:30-6:20,andbasicallymeettheYibintravelneeds.Bus7
7、A、用盈余公积转增实收资本B、制定下年度财务费用开支计划maintenancemeasures,thereisabigsecurityrisk,managementhashadagreatimpacttothecity.3.1-8busterminalstationstatusinYibincitylayouts(4)hoursofoperationmostofYibincitybuslinesin5:30-6:20,andbasicallymeettheYibintravelneeds.Bus7C、将现金存入银行
