2009重庆会计从业资格考试《会计基础》试题和答案(国外英文资料).doc

2009重庆会计从业资格考试《会计基础》试题和答案(国外英文资料) 2009 Chongqing accounting qualification examination, accounting basis questions and answers First, individual choice questions (1 points per game, 40 points) 1, the object of accounting is (). A, the process of production and management, B, all economic activities of enterprises, C, quantity of capital movement, D and accounting elements 2, the starting point of the accounting system is (). A, fill in accounting vouchers and audit B, the setting of accounting subjects and accounts, registration books, accounting D C forecast 3, the accounting records of our country have been formed in () period. A, B, C, Zhou Qin Shang and song D 4 different accounting basis, accrual basis and cash basis, are based on (two). A, accounting staging hypothesis, B, accounting entity hypothesis, C, monetary measurement hypothesis, D and currency constant hypothesis 5, in order to coordinate the income of each accounting period with the corresponding expenses and correctly calculate the profit and loss, the enterprise must use () as the accounting basis. A, matching principle, B, historical cost principle, C, comparable principle, D, accrual basis principle Capital expenditure does not belong to the following 6 expenditure is ___ A expenses for the purchase of machinery, equipment, houses, trademarks, B, transportation of purchased materials, insurance, handling charges, customs duties, etc. C, the purchase of treasury bills, the shares of listed companies, the funds expenditure D, the construction project in order to achieve the intended use of the state before the loan interest 7 except as otherwise provided by the state, the market value of all properties and materials shall not be adjusted at the same time as their book value. This mainly reflects the accounting system A, consistency principle, B, comparability principle, C, matching principle, D, historical cost principle 8 each accounting entity shall organize the accounting according to the provisi