南开大学12秋学期《基础会计学》在线作业2(国外英文).docVIP

南开大学12秋学期《基础会计学》在线作业2(国外英文资料) 12 fall semester basic accounting online homework 2 Total score: 100 test time: - test scores: 93 First, radio questions (15 questions, 30 points) Score: 30 1. operating income means (). A. main business income B. other business income The sum of C. business income and investment income D. the sum of the main business income and other business income Answer: D Full Score: 2 points: 2 2. the income tax expense account is (). A. asset class account B. liability accounts C. expense account D. income account Answer: C Full Score: 2 points: 2 3. enterprises may not advance or postpone the accounting confirmation, measurement and reporting of the transactions or events that have occurred. A. relevance principle B. timeliness principle C. importance principle D. clarity principle Answer: B Full Score: 2 points: 2 4. for an economic transaction, an aggregate registration is made in the relevant general ledger accounts, and the detailed registration of the accounts in the subsidiary ledger accounts of these general ledger accounts is called (). A. double entry accounting B. book registration C. registration account D. parallel registration Answer: D Full Score: 2 points: 2 5. continuous record of the same time in the same period of similar economic transactions, the original document is (). A. primary voucher B. cumulative credentials C. summarizes the original credentials D. homemade original vouchers Answer: B Full Score: 2 points: 2 6. operating profit shall be equal to the operating costs associated with the decrease in operating income. A. reduce operating taxes and surcharges, management fees and financial costs, plus investment income B. reduce operating taxes and surcharges, operating expenses and financial expenses, plus investment income C. plus operating taxes and surcharges, sales expenses, management fees and financial expenses, reduce investment income D. reduce operating taxes and surcharges, sales expenses, management fees and fi