会计学题库之账户与复式记账应用(国外英语资料).doc

会计学题库之账户与复式记账应用(国外英语资料) Standardized questions Tasks: fourth chapter accounts and double entry accounting applications Objective questions 1, individual choice questions 1.1 an enterprise accepts one of the equipment invested by a company in the form of investment, with a value of 200000 yuan. The following accounting entries are (). A.: fixed assets 200000 Paid in capital 200000 B.: fixed assets 200000 Dividends payable 200000 C.: fixed assets 200000 Capital reserve 200000 D.: fixed assets 200000 Surplus reserve 200000 Your answer: answer: A 1.2 enterprise workshop management personnel welfare expense should be included in () account. A. management fees B. manufacturing expense C. production costs D. sales expenses Your answer: answer: B 1.3 the welfare expenses paid by the enterprise in proportion to the total wages of the workers shall be credited to the account. A. production costs; B. payable to staff and workers; C. manufacturing expense; D. management fees. Your answer: answer: B One point four Payment of workers living difficulties should be paid by means of (accounts). A. surplus reserve B. non operating expenses C. payable to staff and workers D. management fees The answer is: C One point five How much should the debit of the fixed assets be used by the administrative department of the factory this month?. A. management fees B. manufacturing expense C. fixed assets D. accumulated depreciation Your answer: answer: A One point six () of production costs. A. manufacturing expense B. sales expenses C. management fees D. financial expenses Your answer: answer: A One point seven The period expenses shall be paid at the end of the account. A. has debit balances B. has a credit balance C. sometimes debit, and sometimes credit balances appear D. no balance Your answer: answer: D One point eight The term debit balance of the production cost account represents (?). A. total cost of finished product B. unit cost of finished product C. total production costs this month