会计从业资格(国外英语资料).docVIP

会计从业资格(国外英文资料) The first chapter questions for review A single choice The main measurement scales used in accounting is 1. (C). The real measure of A B labor measure C D real monetary measure measure and monetary measure The basic function of accounting is 2. (C). A B accounting and management control and supervision C D analysis of accounting and accounting and supervision 3. accounting reflects and supervises the contents can be summarized as (B). The movement of funds A B sales activities in the process of reproduction C production D management activities Item 4. the following business does not belong to the scope of accounting is (D). A with bank deposits to buy material B material used for production of products C enterprise material storage D and enterprise material purchase contract signed 5. the provisions of the accounting entity assumption accounting (B). A B space time C costs during the range of D range of cost expenses The following 6. principles do not belong to the information requirements of the principle of quality is (C). A can understand the principle of B comparability principle C D the correlation principle of historical cost principle 7.200X in September 20th by credit products sold 50000 yuan, in December 25th received the payment in the bank. According to the cash basis accounting, the income should belong to (D). A 200X B 200X in October September C 200X D 200X in December November In March 20th 8.2002 the credit products sold 60000 yuan, in June 20th received the payment in the bank. The accrual basis of accounting, the income should belong to (A). A B March 2002 April 2002 C D May 2002 June 2002 9. establish money measurement hypothesis is (D). The A value change of B RMB C D the functional currency of the same value Two, multiple-choice questions 1. enterprises in the accounting organizations, should be taken as the basic premise of accounting is (ABCE). A B continued operation of accounting subject C currency D accounting principles E ac