2011浙江会计基础（2011 zhejiang accounting foundation）.doc

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