会计基础题（Accounting basics）.doc

会计基础题（Accounting basics） 2010 accounting professional knowledge examination accounting basis simulation test paper One, the single item choice (will be the only one of the following items in accordance with the correct answer to the question in English capital letters to fill in the brackets. Each item 1 minute, a total of 15 points. Dont choose, wrong or multiple-choice, the item does not score) What is wrong with the meaning of the balance sheet is (). A. Can analyze the economic resources and distribution of enterprises on A certain date B. It can analyze the amount of debt that the enterprise needs to pay for the present and future C. It can reflect the share of existing investors in enterprise assets D. Can reflect the profitability of the enterprise 2. The correct way to correct the error of the account book or voucher before the check is found is (). A) the more formal, the more positive C. Replacement of certificate law 3. Under the summary accounting procedure, the general ledger is based on (). A. summarize the original documents B. Summary of accounting vouchers C. Accounting vouchers D. original certificate 4. The two general ledger accounts of raw materials and accounts payable are shown in the following table. The following answers are correct (). The ending balance of the current period of the accounting subject balance The borrowers lender debits the lender Raw materials 10,000 (1) (3) 20,000 The material is 6, 000, 9, 000, 000, 000 B material: 4, 000, 16, 000 Accounts payable 8, 000, 22, 000, 25, 000, 11, 000 M is 5, 000, 000, 14, 000 (4) N company 3 000 (2) 11 000 A. (1) is equal to 10,000 B. (2) is equal to 12,000 C. (3) is equal to 0 D. (4) is equal to 15,000 5. The total assets of a company in September are 50 000 yuan, and the total liabilities amount to 20 000 yuan. In September, the following business: in September, the total income of the company was RMB 24 000, and the total amount of the expenses incurred was 15 000 yuan. In September, the