浙江大学远程教育2014年秋会计学基础在线作业浙江大学远程教育2014年秋会计学基础在线作业.docVIP

单选题 HTMLCONTROL Forms.HTML:Hidden.1  1.收入类账户年末应：  HTMLCONTROL Forms.HTML:Option.1 A 没有余额  HTMLCONTROL Forms.HTML:Option.1 B 借方余额  HTMLCONTROL Forms.HTML:Option.1 C 贷方余额  HTMLCONTROL Forms.HTML:Option.1 D 借贷方均有余额  HTMLCONTROL Forms.HTML:Hidden.1 单选题 HTMLCONTROL Forms.HTML:Hidden.1  2.“累计折旧”账户是属于：  HTMLCONTROL Forms.HTML:Option.1 A 费用类账户  HTMLCONTROL Forms.HTML:Option.1 B 负债类账户  HTMLCONTROL Forms.HTML:Option.1 C 资产类账户  HTMLCONTROL Forms.HTML:Option.1 D 折旧类账户  HTMLCONTROL Forms.HTML:Hidden.1 单选题 HTMLCONTROL Forms.HTML:Hidden.1  3.下列职务中，不属于会计专业技术职务的是：  HTMLCONTROL Forms.HTML:Option.1 A 助理会计师  HTMLCONTROL Forms.HTML:Option.1 B 总会计师  HTMLCONTROL Forms.HTML:Option.1 C 会计师  HTMLCONTROL Forms.HTML:Option.1 D 高级会计师  HTMLCONTROL Forms.HTML:Hidden.1 单选题 HTMLCONTROL Forms.HTML:Hidden.1  4.某企业资产总额为150万元，当实现一笔销售收入12万元后，收到2万元存入银行，其余10万元冲销预收账款，不考虑其他因素，其资产总额为：  HTMLCONTROL Forms.HTML:Option.1 A 162万元  HTMLCONTROL Forms.HTML:Option.1 B 152万元  HTMLCONTROL Forms.HTML:Option.1 C 138万元  HTMLCONTROL Forms.HTML:Option.1 D 150万元  HTMLCONTROL Forms.HTML:Hidden.1 单选题 HTMLCONTROL Forms.HTML:Hidden.1  5.记账凭证的保管期限是：  HTMLCONTROL Forms.HTML:Option.1 A 15年  HTMLCONTROL Forms.HTML:Option.1 B 5年  HTMLCONTROL Forms.HTML:Option.1 C 3年  HTMLCONTROL Forms.HTML:Option.1 D 25年  HTMLCONTROL Forms.HTML:Hidden.1 单选题 HTMLCONTROL Forms.HTML:Hidden.1  6.“固定资产”账户借方余额反应的是：  HTMLCONTROL Forms.HTML:Option.1 A 固定资产净值  HTMLCONTROL Forms.HTML:Option.1 B 固定资产残???  HTMLCONTROL Forms.HTML:Option.1 C 固定资产折余价值  HTMLCONTROL Forms.HTML:Option.1 D 固定资产原值  HTMLCONTROL Forms.HTML:Hidden.1 单选题 HTMLCONTROL Forms.HTML:Hidden.1  7.“制造费用”账户按照用途和结构分类，所属账户的类别是：  HTMLCONTROL Forms.HTML:Option.1 A 费用类  HTMLCONTROL Forms.HTML:Option.1 B 成本计算  HTMLCONTROL Forms.HTML:Option.1 C 集合分配  HTMLCONTROL Forms.HTML:Option.1 D 计价对比  HTMLCONTROL Forms.HTML:Hidden.1  HTMLCONTROL Forms.HTML:Hid