1. two basic accounting functions are complementary, dialectical unity, the following is an incorrect statement is (A).
A. Accounting Supervision
Accounting Basis B. Accounting Supervision Accounting Quality Assurance
C under the accounting supervision of the information provided by the loss of
D. Accounting Basis also predicts the economic outlook, participate in economic decision-making, and assessment of business performance
2 of the function. The following economic activities that are not part of the exit of funds from the enterprise is (C).
A. Repayment of borrowings
B. Tax payments
C. Wages
D. Distribution of
profits to investors 3. The following are not elements of the basic characteristics of assets (B).
A. by a past transaction or event
B. must be a tangible asset
C. expected to implement an economic benefit
D.
owned or controlled by the asset business. A summary transfer voucher is (C) a summary of vouchers that gather a segment of transfer operations separately.
A. Each debit account
B. Each non-cash account
C. Each credit account
D. Bank deposits
5. Accounts should be set up in accordance with a certain principle, the following does not belong to this principle is (A).
A. Authenticity
B. Legitimacy
C. Relevance
D. Practicality
6. Period expenses do not include (C)
A. Administrative expenses
B. Finance costs
C. Manufacturing costs
D. Operating expenses
7. In preparing a trial balance, the following statement is incorrect (B).
A. The balancing must ensure that all accounts are included in the trial balance
B. Whether the account records are correct as long as the trial balance is
C. The trial balance is not balanced, the account records are definitely wrong and you should look for them carefully until the balance sheet date
D. Even if the trial balance can not be explained by the records are absolutely correct
8. accounts The method of balancing the general ledger and registering faults (C) is incorrect.
A. According to
B. In the opposite direction
C. In the same
D. Equal to
9. The examination of the authenticity of the original documents does not include (D).
A. The original documents, business content, whether the data is true
B. External original documents must be filled out and stamped, and fill in the signature
C. The date of the homemade original documents must be handled by the department and the signature of the processor
D. Economic operations, if there is a violation of the laws and regulations of the country
10. The following are not homemade original documents (C).
A. After the certificate
B. Cumulative certificate
C. Train
D. Abstract certificate
11. (D) is not part of the role of accounting documents in economic management.
A. recording operations, and provide the basis for the project
B. clear economic responsibility, and strengthen the internal control of
C. supervision of economic activities, control of economic operations
D. preparation of financial statements, the output of accounting information
12. in accordance with the required vouchers can be not attached to the original vouchers (B).
A. Cash withdrawal
B. Closing of accounts
C. Payroll D. Cash in the bank
13. the following items for future reference books are not (D).
A. Housing Fund Register B. Lease, Fixed Asset Register
C. Register of Commissioned Materials
D. Fixed Asset Cards
14. The following are not classified as (C) for the use of books.
A. Serial book
B. General ledger C. Order this book
D. Check book
15. the following accounts of the amount of the number of book format is (D).
of B. Revenue breakdown A. Profit sharing breakdown
C. Itemized costs
16 D. Inventory goods. Valuable materials are inventoried on a regular basis (A) at least once a month.
A. Local
B. Comprehensive
C. Irregular
D. Focused 17. none of the following is a method of error correction (A).
A. Change of law
D. Supplementary entry method B. Underline correction
C. Red-letter correction
18. the following are not part of the account check (D). General checking
B. General checking of the amount of the general ledger balance and the subsidiary ledgers
A. Credit of the total debit amount of the general ledger account C. Balancing of the cash journal and bank deposit journal balances General Ledger Account Balance Enquiry
D. Reconciliation of the bank deposit journal to the bank statement
19. The following are not part of the work program in the actual
B. (D)
A. Accounting vouchers accounting procedures summary statement of accounts accounting procedures
C. Summary accounting of accounting treatment therapy voucher program
D. Day, bookkeeping accounting procedures
20. the following is not a physical asset in the inventory of the technical field (C).
A. An inventory method of calculation
D. The method of inventory
C. Technical imputed sampling inventory method
B. Measurement. Cash on hand, the following is incorrect (C).
A. Cash on hand actual some magazines balance check
B. The results of the inventory should be disclosed
C. The cashier must be present and in person by the cashier cash on hand inventory report form of the inventory
D. Checking the compliance of the stock drop and whether the white goods against the inventory
22. business accounting statements do not include the provisions of the existing regime , (D).
A. Balance sheet of assets
B. Profit and loss account
C. Cash flow statement,
D. Notes to the accounting statements of the
23. the expiration of the retention period, may not be destroyed in the accounting records do not include (D).
C.
B.
A. Debt excellence of the original vouchers is during the construction period, the period of the construction unit accounting files, but has not yet been scrapped fixed asset purchase vouchers
D. Bank balance reconciliation statement
24. sporadic summary of daily accounting data to complete a more centralized, more systematic, more general accounting information. C. summarize accounting treatments that reflect the financial position and results of operations of an enterprise. B. Preparation of accounting documents
A. Preparation of accounting documents
C.
D. Note? Register
25, accounting books, preparation of financial statements. It is not correct to say (C) about asset class accounts.
A. Debit credit registers an increase in the register
B.
C. Decrease debit registers a decrease
D. Closing balance is generally debited
26. Expense class accounts, the following is incorrect (B). Increase
A. Fees credited to the account of the borrower
B. If the closing balance credit balance
C. Closing carryover balance
D. Lenders do not generally reduce the number of registration fees
27 bank deposit account is based on a number of certificates are registered on a daily basis on a case-by-case basis, including: (A).
A. Cash Receipt Certificates
B. Cash Payment Certificates
C. Bank Deposit Receipt Certificates
D. Payment of Bank Certificates of Deposits
28. The closing of the account should be a double-red-lined flag (D).
A. End of year closing
CB End of month bear
D. General ledger at the end of the year after the cumulative amount of the amount of the bear season cumulative incidence closure
29. the following is the scope of the inventory of physical assets is (B).
A. Cash
B. Stocks
C. Outstanding accounts/ a>
D. Accounts receivable<BR 30 Fixed assets for the term of the card (C).
A. Fixed assets scrapped fixed assets scrapped cleaned up
B. Custody, cleaned up 10 years
C. Fixed assets scrapped cleaned up custodial 5 years
e fixed assets scrapped cleaned up custodial 3 years
31 the profit, the total profit, net (D), come to the net profit or net loss.
A. Administrative expenses and financial expenses
C. Value-added tax B.
D. Non-operating income, net of income tax expense
32. general corporate income tax form (C) in China.
BA single step-by-step account type
C. Multi-step D. "D" shape
33. fill in the financial inventory account deposits exist against the table "(B). Vouchers directly based on
A. Register the general ledger
B. Adjusted books and recorded original documents
C. Adjusted bookkeeping
D. Note? Bookkeeping
34. text or digital books directly based on the latest, not written in top format, the grid spacing of general accounting (A).
A.1 / 2
B.2 / 3
C.1 / 3
35 D.3 / 5. Accounting accounts, belonging to the profit and loss category is (A)
A. Finance costs
B. Actual capital received
C. Long-term amortized expenses
36. cash journal D. production costs The book balance should be (D) a quantity check relative to the actual cash on hand.
A. monthly
B. every fifteen days
C. every three to five days, every day
37
D. A business purchases $4,000 of materials, unpaid, for an economic operation of this kind, the voucher that should be prepared is (C).
BA proof of payment of accounts receivable vouchers
BR /> DC vouchers can be more
38 state agencies to destroy the accounting records are (B) Attendance monitoring pins.
A. Unit archives and accounting agencies are responsible for
B. The same level of the financial audit department
C. D. With the higher authorities, the tax department at the same level
39. the closing balance of the owner's equity account is generally in (D).
. Debit
CB
D. credit debit or credit balance
The 40 accounting accounts divided according to their own economic content reflect that "capital plot is the subject of (C).
A. Asset class
CB liabilities owner's equity of
D. Profit and loss of two, multiple choice questions (the following, is the correct answer to two or more questions of significance in the answer card required to fill in the information with a 2B pencil you select the class title, *** 30 questions, 1 point per sub-question, *** 30 points more than the wrong choice, rather than choosing to select No score.)
The following are current liabilities (ABC).
A. Taxes payable
B. Accounts payable and receipts in advance
C. Short-term borrowings
D. Bonds payable
2. The following items, which are not part of owner's equity (ABC).
A. Long-term borrowings
B. Bank deposits
C. Long-term investments
D. Undistributed profits
The following are general ledger accounts (ACD).
A.Raw materials
CB's materials due to accounts receivable
D.Accounts receivable
Duplex Please remember that the following are not part of the accounting methods that are commonly used in our present day include ( ABD).
A.
B. Journal entry bookkeeping of income and expenses
C. Debit and credit bookkeeping
D. Reverse receipt and payment bookkeeping
Change. A business purchases $5,000 in raw materials, $3,000 has been paid with bank deposits, and the underbalance is temporary. Economics and business should do a project after the incorrect (ABD).
Answer: by credit
B. Borrow more loans
C. Borrow more loans
D. Credit. The following summarizes the original document (ACD).
A. Summary of material certificates of compliance
B. Restricted collaterals
CD wage settlement summary travel expense reimbursement form
7 enterprises at the beginning of the year short-term borrowing $ 50 million this month, 3-month borrower borrowed from the bank of $ 100,000, the return rate of return in the previous $ 2 billion at the end of the month of short-term borrowing of short-term borrowing, the balance of the incorrect is (ABD).
A. Lender $ 300,000
B. Borrower. 400,000 yuan
C. Lender 40000000
D. debit 30000000
8. accept the additional investment of A company did not install one of the equipment, valued at 50000 yuan, the following incorrect entry (BCD).
A. Debit: fixed assets 50 000
credit: paid-in capital stock 50 000
B. Manufacturing cost 50 000
credit: paid-in capital stock 50 000 /> C. Debit: fixed assets 50 000
credit: capital stock 50 000
D. Debit: fixed assets 50 000
Credit: surplus surplus 50 000
9. Company A used machinery and equipment and other fixed assets in the workshop during the month, depreciation expense of 7,000 calculated, the following entry is incorrect (ACD).
A. Cost of production: production costs 000
Credit: Accumulated depreciation 7 000
B.: 7 000
Credit: Accumulated depreciation 7 000
C. Borrowing: administrative expenses 7 000
Credit: Accumulated depreciation 7 000
D.: Manufacturing expenses 7 000
p>Loan: Fixed Assets 7,000
10. materials company debit the general ledger for the period generated credit amount of $ 24,000, $ 25,000, consider the failure of the incidence of the following materials debit for the period generated 8,000, 6,000, the amount of credit placed; debit the amount of $ 13,000 after the number of materials B, the amount of credit of $ 16,000; propionic acid this problem is not correct Credit placement volume (ACD).
A. Debit $ to $ 12,000, credit incurred for $ to $ 2,000
B. Debit card $ 4,000, credit incurred to raise to $ 2,000
C. Debit the total amount of $ 4,000 credit for $ 10,000
D. Debit card $ 6,000, lender $ 8,000
11.Restriction of material orders is not an occurrence of (ACD).
A. Foreign Original Certificate
B. Cumulative Certificate
C. Once Certificate
D. Summarized Certificate
12. the following operations, do not fill out the cash receipts voucher" (ABC).
A. Sales of material batches shall not be closed
B. Withdrawal of cash from the bank
C. Lease equipment, received a transfer cheque
D. End-of-life computers, the sale of salvage received in cash
Generally not used in the fixed asset ledger (ABC) book.
A. Loose-leaf
B. Stapled
C. Multiple columns
D. Cards
14 Cash journals should regularly assume the amount and balancing and checking the cash. During the following periods (BC) is incorrect.
A. Monthly
B. "Production Costs", every fifteen days
C. Every three to five days, daily
D.
15. "Distribution of Manufacturing Costs and Other Expense Categories Generally is not Account Page (ACD) . Columns
A.
B. Debit Card Multiple Columns
C. Quantity Amounts
D. Credits Multiple Columns
16. the following settlements are not accounts and checks (ABD).
A. General ledger and ledger reconciliation B. General ledger and magazine
C. Reconciliation of business bank deposit accounts and bank statements
D. Accounting department of property or major failures of goods or other property custodian of the department classification of the inspection
17. use cash to pay workers $ 78 in medical expenses, the accountant's vouchers: 87 debit accounts payable Welfare Expenses, Loan Hutchison Whampoa $ 87 in cash and recorded in the accounts. Error correction (ACD).
A. Reprogramming of the correct vouchers
B. Red-letter correction
C. Underline correction method
D. Supplemental registration method"
18 The main elements of the settlement (ABD).
A. Account card check /> B. Checking account
C. Chart of Accounts
D. Real-time checking of the checking account
19 After the original documents, the general business of the accounting processing procedures NA (ABD).
C. Small
A. Larger, more complex economic operations of the business
B. Smaller, but the economy is more complex business enterprises, the economy is relatively simple business
D. Large and medium-sized industrial enterprises BR / & gt; 20. Summary vouchers are vouchers summarized by each credit account in order to facilitate the preparation of transfers (
AB).
A. "Accounting entries for credit
B. "Accounting entries for borrowing a credit
C. "Borrowing more loans to account for the project
D. "Borrowing more loans to account for the project
21. The unit conducting the capital verification is usually not (ACD).
A. Local inventory
B. Comprehensive inventory stock
C. Focused inspection
D.
22 In order to record, reflecting the inventory surplus, inventory loss of supplies of property and damage to the case should be set up accounts (ACD).
A. Fixed Asset Liquidation
B. Property Profit and Losses Pending Disposal
C. Long-Term Amortized Expenses
> D. Non-Operating Expenses
23. accounting records are kept permanently (ACD).
A. Accounting records to maintain inventory
B. Accounting
C. Transferred inventory accounting documents annual financial report
24 Inventory Destruction
D. The following belong to the different categories of books according to their own account page format (ABCD).
A. Two-column books
B. Three-column books
C. Dolan-keyed books
D. Quantity-amount type books
25. the assets are not arranged in the order of the balance sheet items (ACD)
A. The importance of the item
B. The magnitude of resistance to flow
p> C. The profitability of the project
D. The size of the project<BR /
A. In the decrease in assets and decrease in liabilities
B. In the decrease in assets and increase in liabilities> 26. corporate debt, bank deposits and the following statements are not correct (BCD). BR /> C. in the increase in assets and decrease in liabilities
D. in the increase in assets and increase in liabilities
27. business borrowed $ 100,000 from the bank to return to the original purchase of the loan owed to company B and repayment of the formalities of the economic and commercial factors that change the accounting for a business, the following statement is incorrect is (ABD).
A. Assets and liabilities have risen
B. Increase in equity and assets
C. Decrease in liabilities, increase in liabilities
D. Decrease in liabilities, increase in assets
28. total assets of the business were $150,000 at the beginning of June, and total liabilities were $50,000. On the day of the following operations: *** revenue of $ 60,000, $ 40,000, total costs incurred, the following incorrect data at the end of June, the interest of the owners of the business (BCD)
A. 120,000
B. 170,000
C. 160,000
D. 100,000
29. The specifics of the accounting document (ABCD).
A. Accounting documents
B. Accounting books and classes
C. Financial accounting reports
D. Other classes
30 part of the balance sheet. Item "closing balance", you need to calculate the loss according to the closing balance of the general ledger account, including (ABD). Third, judgment questions (please judge the results, in accordance with the requirements of the answer sheet on the answer sheet with a 2B pencil to fill in the information you select the point level champion in the 30 questions, 1 point per question, ***30 points. (Correct answers, incorrect answers in reverse, no points for not answering no points nor deductions questions in this category with a minimum passing score of zero.)
Accounting is based on money as the main unit of measurement, reflecting an economic management activities and monitoring a unit of economic activity. (√)
2, accounting supervision function is the review of the particular object of the authenticity, legality and reasonableness of economic operations. (√)
3. Accounts are the basic classification of accounting objects, accounting objects specific. (×)
4. in the basic premise of accounting to determine the spatial scope of accounting is a matter of concern. (x)
5. Assets = liabilities accounting balance formula, accounting standards change in the elements will inevitably lead to another match in the changes in the accounting elements. (×)
6. economic capital surplus to capital owner's equity of the business, so that the business minus number (√)
7. the current period to reduce the number of liabilities "account and the closing balance is reflected in the debit and credit cards. (√)
8. The account structure of debit and credit card accounts are registered by which party increases (or decreases). (×)
9. The main difference between a general ledger account and a breakdown is the level of detail to record operations. (x)
10. The accounting statements are composed of the basic elements of accounting, but also set up on the basis of the accounts. (×)
11. procedures and utilize different accounting documents, depending on their filling, are divided into source documents and accounting documents. (√)
12. travel claims are classified by clicking on the procedure and content of the fill, is in the summary evidence of the original document. (√)
13. enterprises using replacement cost, net realizable value, present value and fair value should ensure that the amount of the accounting element determined can be measured reliably. (√)
14. the financial statements of the statement of cash flows reflect the results of operations of an enterprise for a given accounting period. (X)
15 After processing a receipt or payment, the cashier should stamp the original voucher with "received" or "paid" to avoid re-entry and re-payment. (√)
16. original vouchers complementary method, divided into general origin and special vouchers. (√)
17. audit and correct accounting vouchers, the basis of the register. (√)
18. with a certain format of the account page to check and correct the accounting documents, in accordance with a comprehensive, systematic and continuous recording of the various economic and commercial accounts in the book, called the composition of the accounting accounts. (√)
19. and who closes before appearing in the correct book of entries, vouchers can be corrected to correct errors. (√)
20. the main difference between the different is that at the basis of the registration of the general ledger and the process of handling the various accounts between the program. (√)
21. summary accounting processing voucher program is characterized by the registration of the general ledger based on summarized vouchers. (√)
22. course summary sheet accounting treatment program and summary accounting treatment voucher program main points of similarity vouchers need to summarize and bookkeeping steps are the same? (×)
23. bank deposit reconciliation, bank statements should be maintained for 15 years. (×)
24. accounting staff of the destruction of accounting records should be destroyed inventory of signatures or stamps, and promptly reported by the person in charge of the destruction of the situation. (√)
25. statements reflect the operating results of the balance sheet for a certain accounting period. (×)
26. profit, operating profit and non-operating income minus non-operating expenses, draw net profit or net loss. (×)
27. external units of accounting records need to use special reasons for the unit, the head of the unit approved, can be accessed or copied. (√)
28. owner's equity is the balance of total assets minus total liabilities. (√)
29. According to its own economic content is divided into accounting accounts reflecting the provision for decline in value of inventories "is a liability account. (√)
30. bank receipts are recorded, and the enterprise due to the lack of receipt of the relevant certificates have not yet accounted for the outstanding items of the resulting company's bank deposit account balance is less than the balance of the bank statement. (√)