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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（ ）。YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject7A、
2、支付的水电费B、支付的长期借款利息YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject7C、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Y
3、ibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject72、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（ ）。YibinCityCi
4、tytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject7A、及时性原则B、历史成本原则YibinCityCitytracktrafficplanningisYibinci
5、tyregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject7C、谨慎性原则D、可比性原则YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktraffi
6、csystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject73、下列各项中不属于会计核算内容的是（ ）。YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegratio
7、n,andcitytracktrafficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject7A、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YibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktraf
8、ficalsoisYibinCityCityintegratedtracktrafficsystemintheofpart,foraccurategraspcitytracktrafficre
