会计基础判断题(国外英文资料).docVIP

会计基础判断题(国外英文资料) A collection of judgement questions 1. Owners equity is the ownership of an enterprises assets by an investor (*) 2, the basic function of accounting is accounting and accounting supervision, and accounting supervision is the primary function (*) 3, the net loss of the fixed assets handled by the enterprise shall be recognized as the enterprises expenses (*) 4, income cost = profit equation reflects the business results during a certain period of time, it is the basis for the preparation of the balance sheet (x) 5, the partnership enterprise is the accounting entity (V) 6, the profit is income and expense difference ratio after offsetting is the ultimate factor of operating results (V) 7, accounting and accounting supervision is the basic function of accounting, and accounting supervision is the most basic function of accounting (*) 8, if a loss occurs within a certain period of time, the owners equity at the end of the period will be reduced (*) 9 as long as it is formed by transactions or events in the past and owned or controlled by the enterprise, it shall be recognized as an asset of the enterprise (*) 10, income cost = profit accounting equation is the theoretical basis of double entry accounting method, and also the basis for preparing balance sheet (*) 11, assets include fixed assets and liquid assets in two parts (*) 12, accounting is the accounting assumption of an enterprise can determine one or several accounting subjects according to the specific circumstances (V) 13, the accounting entity is not necessarily the subject of law but the law must be the main body of accounting (V) 14, the enterprise accounting object is the enterprise capital movement (V) 15, accounting is only two functions of accounting and accounting supervision 16, as long as the enterprise owns a property, the ownership of the material will be able to confirm the assets (*) 17, accounting for the main premise for the accounting to determine the spatial scope, the accou