中级财务会计复习资料(国外英语资料).docVIP

中级财务会计复习资料 Documents from the network, I collected, finishing, and if there are omissions, errors, but also please correct me! Intermediate financial accounting review materials First, individual choice: 1. Which of the following does not fall into the general principle of accounting in our country? A, substance is more important than form B, continuous operation, C, objectivity, D, importance 2, in accordance with the relevant provisions of the cash management system, the following expenditures should not be paid in cash; () A, pay worker salary 35000 yuan B, pay commodity price 5000 yuan C, pay medical expenses 1000 yuan D, buy office supplies 500 yuan At the end of 3, the enterprise checkout, no account balance is ______ A, annual profit B, prepaid expenses, C, profit distribution, D, production costs 4, use enterprise according to the provisions of the statutory common welfare fund is _______ A, B, C to make up for the loss of capital, collective welfare facilities in D, the distribution of dividends 5 the time limit for payment of commercial drafts shall be agreed upon by both parties, but shall not exceed () months A, 3 B, 6 C, 9 D, 12 6, the enterprises that have prepared the bad debts have been confirmed and cancelled as the bad debts, and the receivable shall be paid back later A, debit the bank account, and credited the management expense account B, debit the accounts receivable, and credited the bad debt reserve account C, debit the bank account, and credited the accounts receivable D, B, and C 7, the rapid depreciation method of fixed assets will enable enterprises during the acceleration period A, profits decreased by B, profits increased C, profit is not affected, D, A or B 8, the cause of the receivable account is () A, B, C. D. are sold on credit 9, the following items do not belong to payable welfare benefits, accounting content is () A, from the cost of welfare benefits extracted B, workers living difficulties subsidies C, welfare benefits extract