会计基础第一章习题及答案(国外英文资料).docVIP

会计基础第一章习题及答案(国外英文资料) Chapter I general theory One, single choice question 1, the formation of accrual basis and cash basis different accounting basis, and then appear, and advance payable receivable, prepaid, depreciation and amortization accounting treatment methods, such as accounting basic assumption is (). A. money value B. accounting year C. continue as a going concern D. accounting installment In the basic premise of accounting, it is () to determine the scope of accounting. A. accounting entity B. continue as a going concern C. accounting installment D. money value The following description of the accounting function is incorrect (). A. the accounting supervisory function refers to the examination of the legality and rationality of the economic business of A particular subject in the same time as accounting personnel are accounting B.accounting is the most basic function of accounting, also known as the control function C. Accounting is the basis of accounting supervision, and accounting supervision is the guarantee of the quality of accounting D. accounting has the ability to predict the economic outlook, participate in economic decision-making and evaluate the performance of the business The following statements about accounting objects are incorrect (). A. the accounting object refers to the contents of accounting and supervision B. an accounting object refers to all economic activities that occur in a certain legal subject C. Accounting objects in the enterprise are specific to the money movement in the reproduction process The economic activity that a particular subject can perform in monetary terms is the object of accounting 5, currency as the main unit of measurement, through the recognition, measurement and report, on a particular subject the economic activities of accounting, accounts, reimbursement, to provide the relevant aspects of the function of accounting information is (). A. the accounting function B. accounting oversight function C. account