2010上半年会计基础(国外英文资料).doc

2010上半年会计基础(国外英文资料) 2010 in the first half of Hubei accountant qualification examination accounting basis examination questions A single choice (40 questions every day, 1 points, a total of 40 points, every day can only choose one answer) First questions: the following economic activities belong to the economic business is () A, make plans B, hold a meeting C, selling products D, issued a task book Second questions: () usually used for subsequent measurement of impairment of inventory assets A net realizable value B and replacement costs C, present value D, market value Third questions: () provide direct basis for the preparation of accounting statements A, fill in accounting vouchers and audit B, registered books C and profit calculation D, the establishment of accounting subjects The fourth problem: each unit to form an annual accounting records shall be () responsible for sorting, filing requirements in accordance with the bound, in accordance with the law for safekeeping, shall not be destroyed A, the executive branch B accounting institutions C, clerical institutions D, archives agencies Fifth question: in the following items, the management fees are in the same category of accounting subjects A, current year profit B, should pay taxes and fees C, investment income D, long term prepaid expenses Sixth question: in the following account, the debit indicates the reduced account is () A, asset accounts B, cost account C, expense account D, owner equity accounts Seventh question: material purchases accounts should be accounted for according to their economic content A, asset class B, liabilities class C, owner equity class D, cost class Eighth question: workers Zhao has audited invoices, reimbursement of travel expenses 600 yuan, while returning to restore the cash balance of pre borrowing 200 yuan. The accounting entries for the business are () A and borrow: management fee 600 Other payable 200 Cash on hand 200 B and borrow: management fee 600 Cash on hand 800 Othe