会计基础模拟试题(国外英文资料).docVIP

会计基础模拟试题(国外英文资料) First, individual choice questions (1 points per game, 40 points) 1, accounting object is (). A, production and management process B, all economic activities of an enterprise C, the amount of money movement D, accounting elements 2, 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, accounting forecast, 3, 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 4, two different accounting bases, 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 5, enterprises in order to make each accounting period income and corresponding costs, and correctly calculate the profits and losses, must use () as the accounting basis. A and matching principle B, historical cost principle C, comparable principle D and accrual basis Capital expenditure does not belong to the 6, the 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 7, except as otherwise provided by the state, the market value of any property or material shall not be adjusted when the market value changes. This mainly reflects the accounting system A and consistency principle B and comparability principle C and matching principle D, historical cost valuation principle 8, each accounting entity shall, in accordance with the provisions of the unified accounting system of the state, organize the accounting and provide the comparability of the accounting information provided by the company. A, policy principle B and c