会计学题库之总论(国外英文).docVIP

会计学题库之总论(国外英文资料) Standardized questions Task: Chapter 1, general introduction Objective questions 1, individual choice questions 1.1, the assets of the lease will be regarded as the assets of the enterprise, and the accounting principles to be followed are. () A. importance principle B. relevance principle C. essence is more important than form principle, D. prudence principle Your answer: answer: C 1.2, accounting is an economic calculation; it is an economic information system; it is a kind of. A. economic activities B. economic oversight activities C. economic management activities, D. economic accounting and economic supervision activities Your answer: answer: C 1.3 which of the following is the method of accounting?. A. subject aggregation method B. trial balance method C. accounting method D. accounting entry method Your answer: answer: C 1.4, it emphasizes that the accounting principles of the accounting information of different enterprises are comparable. A. importance principle B. relevance principle C. essence over form principle, D. comparability principle Your answer: answer: D 1.5 () is the basis of the basic premise of continuous operation and accounting stages. A. accounting entity B. currency measurement C. accounting, valuation, D. accounting Your answer: answer: A 1.6 one of the characteristics of accounting is (). A. accounting and supervision, B., reflection and control C. controls and monitors D. strictly based on credentials Your answer: answer: D 1.7 the following () is not a specialized method of accounting. A. set up accounting accounts, B. prepare accounting statements C. design books D. fill in and audit certificate Your answer: answer: C 1.8 the following principles belong to the principle of accounting information quality requirements. () A. importance principle B. historical cost principle C. accrual basis D. matching principle Your answer: answer: A 1.9 the main unit of measurement used by the accountant is (). A. physical measurement