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

湖北省2010年(上半年)会计从业资格考试《会计基础》试卷(国外英文资料) Hubei 2010 (first half) accountant qualification examination, accounting foundation, test paper A single choice (40 points, 1 points every day, the 40 points, every day can only choose one answer) 1, the following economic activities belong to the economic business is (). A, make plans B, hold a meeting C, selling products D, issued a task book 2 () is usually applied to the subsequent measurement of the impairment of inventory assets. A, realizable earned value B and replacement costs C, present value D, market value 3, () provide direct basis for the preparation of accounting statements. A, fill in accounting vouchers and audit B, registered books C and profit calculation D, the establishment of accounting subjects 4, each unit to form an annual accounting department shall be responsible for () files, sorting, filing requirements in accordance with the bound, according to the law properly Good storage, not destroyed at will. A, the executive branch B accounting institutions C, clerical institutions D, archives agencies 5, in the following items, and management fees belong to the same category of accounting subjects is (). A, current year profit B, should pay taxes and fees C, investment income D, long term prepaid expenses 6 、 in the following account, the debit represents the reduced account. A, asset accounts B, cost account C, expense account D, owner equity accounts 7, material purchases accounts should be in accordance with the economic content reflected in () accounts. A, asset class B, liabilities 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 business involves The accounting entry is (). A and borrow: management fee 600 Cash on hand 200 Other payable 400 B and borrow: management fee 600 Other payable 200 Cash on hand 800 C and borrow: management fee 600 Cash on hand 200 Other receiv