会计从业资格《会计基础》模拟试题仅供参考（The accounting profession qualification accounting basis simulation exam is for reference only）.doc

会计从业资格《会计基础》模拟试题仅供参考（The accounting profession qualification accounting basis simulation exam is for reference only） The accounting profession qualification accounting basis simulation exam is for reference only score Where some people A single choice. (this topic, a total of 15 items. From the four answer choices given below, choose the only one correct answer, please fill out the letter of the selected answers in parentheses after the question. Dont choose, wrong choice, choose more all score. 1 point per question, a total of 15 points) 1. () is the content of accounting and supervision. A. accounting method c. accounting method c. accounting object d. accounting 2. The initial liabilities of a company are 2 million yuan, and the owners equity is 7 million yuan, while the owner invests 3 million yuan in capital, and the ending assets are (). A. 2 million yuan B The following equation is incorrect (). A. Assets = liabilities + owners equity B. Assets = equity C. Income - expenses = profit D. Assets + income = liabilities + owners equity + expenses 4. To borrow 500,000 yuan from the bank to repay the overdue loan (). An increase in indebtedness, and another in the form of A B. An asset and an owners equity C. An asset and a liability reduce D. An asset is increased and another asset is reduced 5. The following items of profit and loss are (). A. Disposal of property gains and losses b. this year profit C. Production costs D. Income tax 6. The following () does not belong to the relationship between accounts and accounts. A. The economic content reflected is the same B. The same record format and result C 7. The final balance of the owners equity account is usually in (). A. borrower b. lender c. debit or credit d. generally no ending balance The theoretical basis for debit and credit is based on (). A. double entry bookkeeping b. assets = liabilities + owners equity c. borrowing must be equal to borrow, and the borrowing will be equal 9. There is no initial balance