2010湖北省上半年会计从业资格考试《会计基础》试卷(国外英文资料).doc

2010湖北省上半年会计从业资格考试《会计基础》试卷(国外英文资料) Accounting basics test answer unofficial, for reference only A single choice (40 points, 1 points per day, a total of 40 points, every day can only choose one answer) 1. The economic activities under the following economic activities are (C). P3 A, make plans, B, hold meetings, C, sales of products, D, issued a task book 2 (A) is normally used for subsequent measurement of impairment of inventory assets. P11 A, net realizable value B, replacement cost C, present value D, market value 3, (B) provide direct basis for the preparation of accounting statements. P117 A, B, and fill in the voucher register books of C, D, the establishment of accounting profit calculation 4, each unit to form an annual accounting records (B) shall be responsible for sorting, filing requirements in accordance with the bound, according to law for safekeeping, shall not be destroyed. P132 A, administrative department, B, accounting organization, C, clerical organization, D, archives organization 5, in the following items, the management fees are in the same category of accounting subjects (C). P22 A, this years profit, B, tax payable, C, investment income, D and long-term prepaid expenses 6 、 in the following account, the debit represents the reduced account (D). P22 A, asset account, B, cost account C, expense account D, owner equity account 7, material purchases accounts shall be accounted for (A) as reflected in their economic content. P22 A, asset class, B, liability class, C, owner equity class, D, cost class 8, workers Zhao has audited invoices reimbursement, travel 600 yuan, while returning to restore the cash balance of pre borrowing 200 yuan. The accounting entries for the business are (D). A and borrow: management fee 600 B, borrow: management expenses 600 Cash on hand 200 other payable 200 Other payables 400 Credits: cash 800 C and borrow: management fee 600 D, borrow: management expenses 600 Cash 200 cash in stock 200 Other receivables 400 Credits