会计继续教题库(国外英语资料).doc

会计继续教题库(国外英语资料) Enterprises and others (2014 one) Name: Lin Huisheng total score: 100 points: 76 start time: 2014-11-13 20:46:45: 38 minutes A single choice question (20 questions, 2 points each, 40 points) 1. the form of account book to be used for the detailed account of fixed assets is () A subscription form B loose leaf type C card type D three column Your answer is: C, the correct answer is: C Answer analysis: 2. personnel holding accounting qualification certificates shall not be less than (hours) longer each year in continuing education. A 48 B 40 C 32 D 24 Your answer is: D, the correct answer is: D Answer analysis: 3. which of the following is not a specific method of accounting?. A fill in accounting vouchers and audit B costing C asset evaluation D property inventory Your answer is: C, the correct answer is: C Answer analysis: 4. the following non accounting posts are (). A Financial Analyst B computerized accounting operator C teller D internal auditors Your answer is: B, the correct answer is: D Answer analysis: 5. in the following items, the economic activities that cause both assets and liabilities to decrease at the same time are. A before the bank deposits to repay the debt owed to foreign units B purchase a batch of materials, the payment has not yet been paid C received the capital invested by investors and deposited it in the bank D borrow a long-term loan from a bank to repay the account payable Your answer is: A, the correct answer is: A Answer analysis: 6. the following is not the classification of enterprise liability accounts. A accounts receivable B prepayments C other payable D special payable Your answer is: B, the correct answer is: B Answer analysis: In December 31st 7.2012, the company purchased equipment and put into use (a company for small businesses), the cost is 250 thousand yuan, is expected to use for 5 years, the expected net salvage value of 10 thousand yuan, with the double declining balance method of depreciation. Assuming t