hui-5(国外英语资料).docVIP

hui-5(国外英文资料) The basis of accounting questions (five). A single choice (in each item of four answer options, choose a correct answer, and the number in the brackets after the stem. Every day 1 points, a total of 20 points) 1. double entry bookkeeping for each business are equal in amount, (c) A A account registration B account registration two C two or more than two accounts in the three accounts registered D The following 2. entries, which belongs to the simple accounting entries are (a) A borrow a loan B borrow a loan C more loans through many more loans through D The 3. companies will cash in the bank, should fill in accounting vouchers is (b) A bank B cash receipt voucher payment voucher voucher C D bank receipts and cash payment voucher 4. quota requisition belongs to (c) A voucher B foreign original certificate certificate D C cumulative summary voucher A 5. increase in equity will cause (a) A B C assets increased assets to reduce debt increased D revenues 6. accounts payable account balance at the beginning of the period is 3000 yuan, the debit amounts to 2000 yuan, the final balance is 4000 yuan, then the credit amount is (b) A B C 2000 yuan 3000 yuan 4000 yuan 5000 yuan D At the end of the month after the checkout 7. loss account, general (d) A B has a debit balance debit or credit balance credit balance C D no balance 8. the accounting documents are divided into original documents and accounting vouchers is based on the two categories (c) The economic content A fill in method B fill in the time of the program and uses D C to fill in the documents reflect the 9. the following account, must use the set books of this type is (b) A finished goods ledger B cash C raw material ledger D fixed assets register 10. accounting statements are based on (d) A B original vouchers vouchers C Journal D books 11. which of the following is an asset (c) A welfare expenses payable B paid capital C prepaid expenses and accrued expenses D 12. account in the trial balance method