2010年会计从业考试《会计基础》专项测验题(国外英文资料).doc

2010年会计从业考试《会计基础》专项测验题(国外英文资料) 2010 accounting examination, accounting basis special test questions Source: accounting practice examination network 2010-1-17 collection of online tutoring courses bookkeeping procedures First, individual choice questions 1. () accounting form is the most basic form of accounting. A. journal ledger B. summary accounting voucher C. subject summary sheet D. accounting voucher 2. the following major shortcomings of the accounting procedure for accounting documents are (). A. does not reflect the correspondence of accounts B. is not convenient for accounting reasonable division of labor The C. method is hard to master D. has larger workload in registering general ledger 3., the difference between the various accounting procedures mainly lies in (). The A. Ledger has different formats B. prepare accounting statements based on different C. procedures and methods of registering general ledger are different D. types of accounting vouchers differ 4. summary of accounting documents, accounting procedures and summary of accounts, accounting procedures are the same point (). A. has the same general ledger B. accounting vouchers are summarized the same way C. keeps the correspondence between accounts D. simplifies the workload of the general ledger 5. the following are not part of the summary of accounts, accounting procedures advantages of (). The compiling and using of A. subject summary table is simple and easy to learn and easy to do B. can clearly reflect the correspondence between subjects C. can greatly reduce the workload of the registered general ledger The D. summary sheet can serve as a trial balancing function to ensure the correctness of the general ledger registration 6., on the accounting documents, accounting procedures, the following statement is not correct. A. according to the voucher register the general ledger, accounting procedure is the most basic B. is simple, clear and easy to understand. The general ledger can reflect in