会计从业资格考试 简答题整理(国外英文资料).doc

会计从业资格考试 简答题整理(国外英文资料) In this paper, the contribution made by brewing the sea DOC documents may experience poor browsing on the WAP side. It is recommended that you first select TXT, or download the source file to the local view. Accounting qualification examination 1. what ink should be used for accounting books? What can I do with red ink? What ink should be used for accounting books? What can I do with red ink? To use black ink or carbon ink; red: (1) vouchers in accordance with the write back, write off error record (2) in the no borrowing bar of the multi column account pages, reduce the number of registration (3) in the three column account balance column before if not printed at the balance the direction of the registration of negative balance in the balance column (4) other accounting with the scarlet letter record of 2. what is the accounting entries in accordance with the provisions of the uniform accounting system of the state? A brief account of the preparation of accounting entries. What is the accounting entry? A brief account of the preparation of accounting entries. (1) a record of an account of an account of an economy and the amount thereof, referred to as a record entry. (2) economic analysis of business matters involving assets or rights and interests; to determine which involves account is increased or decreased; to determine which account (or what) the debit account, the account should be determined by the lender; the loan account is correct, whether the amount of debits and credits five equal 3. in sales revenue confirm what? What are the five conditions for confirming the sales revenue of goods? (1) the enterprise has transferred significant risks and rewards of ownership of the goods to the buyer (2) enterprise retains neither continuing managerial ownership is usually associated with, nor to have sold goods to implement the control (3) the economic benefits associated with the transaction will flow to the enterprise (4) the amount of reven