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1、事业单位会计准则练习题（ExercisesofaccountingstandardsinInstitutions）First,radioquestions1,institutions(Accounting)isprovidedwiththeinstitution'sfinancialstatus,businessresults,theimplementationofthebudgetaccountinginformationrelatedtoaccountinginformationusers,toreflecttheinstitutionsofaccountability,tohe
2、lpusersofaccountinginformationforsocialmanagementandmakeeconomicdecisions.A,targetB,principleC,attitudeDandmethod[correctanswer]A[youranswer]2,institutionsshouldbedividedintoaccountingperiod,accountingperiodatleastdividedintoannualandmonthly.Datesofannualandmonthlyaccountingperiodaccountingby(d
3、ate).A,GregoriancalendarB,lunarcalendarC,arbitraryD,theaboveoptionsarewrong[correctanswer]A[youranswer]3,theaccountingofpublicinstitutionsshouldbebasedon()asthestandardcurrency.Inthecaseofforeigncurrencybusiness,theamountofforeigncurrencyshallbeconvertedintoRMBamountmeasurement.AandRMBB,USdolla
4、rsCandeuroD,anycurrency[correctanswer]A[youranswer]4,thesameorsimilareconomicbusinessormattersthatoccurindifferentunitsofthesamekindofinstitutionsshouldadoptaunifiedaccountingpolicytoensurethatthesameunitofaccountinginformationcaliberisconsistent,mutualcomparable.Thisshowsthattheaccountinginfor
5、mationprovidedbytheinstitutionshouldhave().A,importanceB,comparabilityC,cautionD,principle[correctanswer]B[youranswer]5,()referstotheeconomicresourcesthattheinstitutionoccupiesoruses,whichcanbemeasuredbymoney,includingallkindsofproperty,creditor'srightsandotherrights.A,assetsBandliabilitiesC,ow
6、ner'sequityD,profitandloss[correctanswer]A[youranswer]6,()referstotheinstitutionstocarryoutbusinessactivitiesandotheractivitiesfortheuseofstorageassets,includingmaterials,fuels,packagingandlowvalueconsumables.A,fixedassetsB,financialassetsC,inventoryD,intangibleassets[correctanswer]C[youranswer
7、]7,()referstotheinstitutionstocarryoutbusinessandotheractivitiesinaccordancewiththelawtoobtainnonrepaymentoffunds.AandincomeBandexpenditureC,assetsDandliabilities[correctanswer]A[youranswer]8,()isadocumentreflectingthefinancialsta
