基础会计第五章练习题(国外英文资料).docVIP

基础会计第五章练习题(国外英文资料) Self exercise paper basic accounting fifth chapters Topic: when you withdraw cash from the bank, the account subject column on cash journal should be filled out. A. paid in capital B. bank deposits C. fixed assets D. withholding expenses Standard answer: B Subject matter: when the account balances between the years are carried forward, (. A. fill in the receipt of payment B. vouchers C. fill in payment voucher Fill in the transfer by D. Standard answer: B Contents: three column detailed classification books are generally applicable to registration. A. only deals with the economic value of value accounting B. expenses or revenue increase or decrease C. only deals with the economic content of physical quantity calculation D. materials, materials category, business changes Standard answer: a Contents: the replacement time of books is usually on (). A. ends every month B. quarterly end C. ends at the end of the year D. ends every half year Standard answer: C Topic: with a certain format and connected account page books called (). A. accounting subjects B. accounting account C. accounting books D. financial statements Standard answer: C Title: the basic rule that an account holder should observe when registering a book is (). A. complete and accurate content B. write properly, leave the box C. is based on vouchers D. use blue or black ink. Standard answer: C Topic: the difference method to find the wrong account of the difference refers to (). A. the balance between the total amount of debits incurred and the total amount of credit incurred in the trial balance B. the difference between the total amount of debits incurred in an account and the total amount of credit incurred C. the difference between the amount of debits in an economic transaction and the amount of credit incurred D. the difference between the amount of debits in a number of accounts and the amount of credit incurred Standard answer: a Content: after accounting, it is found that the ac