2010年【会计从业资格考试】《会计基础》真题及答案解析(国外英文资料).doc

2010年【会计从业资格考试】《会计基础》真题及答案解析(国外英文资料) 2010 Chongqing accounting qualification examination Zhenti and answers accounting basis Welcome to download and collection 2010 Chongqing accounting qualification examination of basic accounting Zhenti and answers First, individual choice questions (1 points per game, 40 points) First question: accounting object is (). A, production and management process B, all economic activities of an enterprise C, the amount of money movement D, accounting elements [answer]:B Second question: the starting point of the accounting system is (). A, fill in accounting vouchers and audit B, setting up accounts and accounts C, book of registration D and accounting forecasts [answer]:B Third question: the accounting records of our country have been formed in () period. A, the Eastern Zhou Dynasty B, Qin Dynasty C, Shang D, Northern Song Dynasty [answer]:C The fourth question: two different accounting foundations, accrual basis and cash basis, are based on (). A and accounting stages hypothesis B, accounting entity hypothesis C monetary measurement hypothesis D and currency invariance hypothesis [answer]:A Fifth questions: enterprises in order to make the income during the accounting period and the corresponding costs, and correctly calculate the profits and losses, enterprises must use () as an accounting basis. A and matching principle B, historical cost principle C, comparable principle D and accrual basis [answer]:D The sixth problem: capital expenditure does not belong to the following expenditure is ___ A expenditure on the purchase of machinery, equipment, buildings and trademarks B, purchases of materials, transportation, insurance, handling charges, customs duties C, purchases of treasury bills, shares of listed companies, funds D loan interest before construction in order to achieve the intended use [answer]:B The seventh question: except as otherwise provided by the state, the market value of all properties and materials shall not be adjus