大工12春《基础会计》在线作业1-3及参考答案

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1、大工12春《基础会计》在线作业1-3及参考答案12spring"basicaccounting^onlinejob1Therearefivequestionsonthelist・Theaccountingfunctiondoesnothave()・A.continuityB.subjectiveC.systemicD.comprehensiveThecorrectanswer:BoutofsixThetotalamountofassetsandinterestsofacompany()・SometimesequalMustbeequalNotequalD.Onl

2、yattheendofthetermThecorrectanswer:BoutofsixTheprerequisitefordeterminingthescopeoftheaccountingworkspaceis()・KeeprunningaccountingAccountingbodyMonetarymeasurementThecorrectanswer:6pointsTheclosingbalanceoftheassetclassaccountis()・Theamountofcreditincurredbytheborroweratthebeginning

3、ofthisperiodInitialcreditbalanceplustheamountofcreditincurredinthisperiodCThecreditbalanceatthebeginningofthetermisthecreditbalanceofthisperiodAfullmark:6Theamountofmoneytheenterpriseborrowstokeepitsnormalproductionandbusinessoperationsiscalled()・Short-termborrowingLong-termborrowing

4、Long-termliabilitiesCurrentliabilitiesAfullmark:6Multiple-choice(5questions,30minutes)Whenthefollowingaccountregistrationerrorsoccur,thebalancesheetcannotbefound()・A.omissionorrerememberingAbusinessThetwosidesofaneconomicbusinesshavethesameamountoferrorinpreparinganaccountingentryC.w

5、henabusinessiscompilinganaccountingentry,itshouldbeturnedupsidedownorinthewrongaccountD.abusinessisbookedintheoppositedirectionwhenitisbooked,ortheaccountisloggedin,ortheamountofcreditisrememberedorwrittendownThecorrectanswer:ABCD:6pointsInaccordancewiththeprincipleofaccrualbasis,the

6、followingexpensesorincomeshallbeattributabletothecurrentissue()・A.advaneetheinsuraneepremiumfornextyearTheincomeofthecurrentsalesproductthattheotherpartyowesC.thepaymentofthelastmonth，ssaleD.amortizethepaymentforthefirstpublicationofthepaymentTheinterestonthemonthlyborrowingthathasno

7、tyetbeenpaidThecorrectanswer:BDEfullmarks:6pointsThefollowingaccountsareforprofit()・OperatingprofitGrossprofitC.undistributedprofitD.netprofitTherightanswer:ABDoutofsixThefollowingarethe()oftheincomeaccounts・ThemainbusinessincomeB.otherbusinessincomeInvestmentincomeAccountsreceivable

8、ABC:6pointsT