会计从业资格考试《会计基础》(国外英语资料).doc

会计从业资格考试《会计基础》(国外英语资料) Accounting qualification examination, accounting basis questions bank and answer (this exercise is provided by Renhe accounting school) A. Single choice (a total of 40 points, 1 points per day, a total of 40 points) 1., the nature of accounting is to confirm, measure, record and (or) to the economic affairs of a certain unit, and make prediction through the accounting information provided, participate in the decision-making, and supervise. A. reconciliation, B. calculation, C. analysis, D. Report 2. which of the following is not the specific method of accounting? () A. set up its accounting items and account B. analysis and evaluation of C. in D. double entry and audit certificate 3. which of the following is the type of accounting standard that has not yet been issued in China? () A. basic accounting standards, B. industry common standards, C. special business standards, D. disclosure, accounting standards 4. which of the following is not a specific accounting standard implemented by all enterprises in our city? () A. cash flow statement B. borrowing costs C. leases D. assets impairment 5. which of the following is not our current accounting system? () A. accounting system for foreign funded enterprises B. enterprise accounting system C. financial enterprise accounting system, D. total budget accounting system 6. which of the following is not a common accounting period in our country? () A.1 from 1 until December 31st, B.1, 1, June 30th C.6 from 1 until September 30th, D.2, 1, February 28th 7., the substance is more important than the form principle, which means that the enterprise should carry out the accounting calculation according to the economic essence of the transaction or the matters, and should not be based solely on their accounting. A. legal form, B., fixed form, C., surface form, D. legal form 8. which of the following accounting treatments does not conform to the principle of prudence? () A. extracted commissioned loan impairment