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2011浙江会计基础(2011 zhejiang accounting foundation)
2011浙江会计基础(2011 zhejiang accounting foundation)
One, single choice question
The money movement of the enterprise consists of various parts. It does not include (D).
Fund input
Use of capital
Fund withdrawal
Capital appreciation
According to the rules of the enterprise accounting standard, during the following time period, during the period of not being an accountant, it is (B)
A. the annual
B. half
C. quarter
D. monthly
The accounting elements that reflect the results of business operations are also called dynamic accounting elements, which constitute the basic framework of the income statement. The following non-dynamic accounting elements are (B).
A. income
The cost of B.
Cost of C.
D. profit
The following non-current liabilities are (A)
note
Bonds payable
Long-term borrowing
D. Long-term payments
The following are not in the general ledger subject (B)
A. raw materials
B. a material
Accounts payable
Accounts receivable
The following statements are incorrect (A) in relation to the account.
A. both are the same, but not the same
B. account is the specific application of accounting subject
C. Without accounting, the account is lost
D. In practice, accounting subjects and accounts tend not to be strictly differentiated, but to be common to each other
The basic elements of the accounting entry are not included (A)
A
bookmark
C)
Account name
In the following original documents, the original document that does not belong to the unit is (C)
A. receiving single
B. The price list
Purchase contract
D. requisition
In the following categories, the basic content that does not belong to the original credential is (C)
The name of the certificate, the date of filling and the number
B. Summary of business content
C. The number of account vouchers
The signature and seal of the personnel
(B) the following is not a summary of the original documents.
A: the summary of the certificate of stock certificate
B. The price list
C. The expense report
D. the summary of payroll accounts
Whether
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