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1、theessenceofthesocialistconceptofruleoflawleadingqualityconnotation,fortheuseofthesocialistlawcomprehensiveconcepttoguidetheirworkandtheimportanceoflearningshouldalsolackthenecessaryunderstanding.Twoisthebusinessfoundationisnotsolid,thetextlevelisnothigh.Theirworkinthearmybefore,although
2、theunderstandingofthematerial,butalsojustonlyknowfur,textlevel,writingabilityisstillinalowlevelinterface.Theknowledgeisnotcomplete,especiallyitisverylittleaboutprofessionalsomedepartmentsknowknowledge主管会计面试—财务会计试题一、名词解释（每题１分共6分）１．财务会计的基本前提２．权责发生制原则３．配比原则４．历史成本原则５．现金折扣６．备抵法二、填空题（每题１分共6分）１
3、．在流动资产中，___________的流动性最强，是唯一能够代表企业_________水平的资产。２．企业所拥有的货币资金是分析判断企业____________与__________的重要指标。３．其他货币资金包括_______________________________________________.４．银行承兑汇票的承兑人是______________，商业承兑汇票的承兑人是____________。５．在净价法下，应收账款按______________扣减______________现金折扣后的金额入帐。６．核算坏账的方法有_______________和
4、_______________。三、判断题（每题１分共10分）１．财务会计为企业外部有关各方提供会计信息，与企业内部管理无多大关系。２．企业对其资产都拥有所有权。３．企业不同所有者分别对企业不同的资产拥有所有权。４．“银行存款”科目的核算内容不包括外埠存款。５．企业编制银行存款余额调节表后，应立即进行有关账簿记录的调整。６．应收票据是一项流动负债。７．商业汇票必须经承兑后方可生效。８．商业折扣对会计核算不产生任何影响。９．已确认的坏账以后又收回时，应借记“银行存款”科目，贷记“坏账准备”科目。１０．企业按计划成本对材料进行核算，购进材料时，按计划成本借记“材料采购”科目
5、。四、单项选择题（每题１分共8分）１．企业为了贯彻（）原则，必须合理确认本期的费用。A可比性B重要性原则C权责发生制D历史成本原则writesomesimplebriefing.Otherworkisnotenough,andleadershipThereisaconsiderablegapbetweentherequirements.Andintheencounterthetediouswork,complexthings,sometimestakethemethodofescape,thatbridgetheboattothebridgestraight",nott
6、heirownforcepleasefindcountermeasures,buttowaitfortheself,thelackofaspiritofhardresearch.Two,theIn1944,theamountssentoutinformation,wasarrestedbytheelves,sufferedtorture,heroicandunyielding,andkilledbytheenemy.ThefiveCommunistswho,front-lineeliteZhuZhu(1909-1996),QingShuiXiangFuCun,Shang
7、rao第3页共4页theessenceofthesocialistconceptofruleoflawleadingqualityconnotation,fortheuseofthesocialistlawcomprehensiveconcepttoguidetheirworkandtheimportanceoflearningshouldalsolackthenecessaryunderstanding.Twoisthebusinessfoundationisnotsolid,thetextlevelisnothigh.Theirwor
