大工12春《基础会计》在线作业1 -3及参考答案.doc

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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.Onlyat

2、theendofthetermThecorrectanswer:BoutofsixTheprerequisitefordeterminingthescopeoftheaccountingworkspaceis()・KeeprunningaccountingAccountingbodyMonetarymeasurementThecorrectanswer:6pointsTheclosingbalanceoftheassetclassaccountis()・Theamountofcreditincurredbytheborroweratthebeginningofthis

3、periodInitialcreditbalanceplustheamountofcreditincurredinthisperiodCThecreditbalanceatthebeginningofthetermisthecreditbalanceofthisperiodAfullmark:6Theamountofmoneytheenterpriseborrowstokeepitsnormalproductionandbusinessoperationsiscalled()・Short-termborrowingLong-termborrowingLong-term

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

5、iscompilinganaccountingentry,itshouldbeturnedupsidedownorinthewrongaccountD.abusinessisbookedintheoppositedirectionwhenitisbooked,ortheaccountisloggedin,ortheamountofcreditisrememberedorwrittendownThecorrectanswer:ABCD:6pointsInaccordancewiththeprincipleofaccrualbasis,thefollowingexpens

6、esorincomeshallbeattributabletothecurrentissue()・A.advancetheinsurancepremiumfornextyearTheincomeofthecurrentsalesproductthattheotherpartyowesC.thepaymentofthelastmonth'ssaleD.amortizethepaymentforthefirstpublicationofthepaymentTheinterestonthemonthlyborrowingthathasnotyetbeenpaidThecor

7、rectanswer:BDEfullmarks:6pointsThefollowingaccountsareforprofit()・OperatingprofitGrossprofitC.undistributedprofitD.netprofitTherightanswer:ABDoutofsixThefollowingarethe()oftheincomeaccounts・ThemainbusinessincomeB.otherbusinessincomeInvestmentincomeAccountsreceivableABC:6pointsT