基础题三（Basic question three）.doc

基础题三（Basic question three） 1. The original certificate is divided into one original voucher, accumulated original voucher and summarized original voucher according to the method of filling. In the following original documents, the cumulative certificate is () A. Charge sheet B. Material requisition C. Invoice D. The allowance list 2. The following accounting subjects belong to the profit and loss category () A. Main business income B. production cost C. Accounts receivable profit 3. In order to fully reflect the context of the economy, it is forbidden to combine different economic businesses into () accounting entries A. A loan B. Borrow more than one loan C. Borrow more D. Lend more than one loan 4. Enterprises shall use the non-quota system to manage the spare cash, and the personnel of the enterprise administrative departments shall pay the travel expenses and pay the expenses by cash. A. debit other receivables - cash for use B. credit other receivables - cash for use C. Debit administrative expenses D. Credit management expenses 5. In the following account, there is () applicable to the three column details ledger. A. Detailed account of management expenses B. annual profit details C. accumulated depreciation details D. Account receivable 6. The property of the unit at the end of the year, the end of the quarter or the end of the month shall belong to () A. Temporary inventory of property B. The property is regularly checked C. cash check D. Property spot check 7. To invest $200,000 in short term to invest in our company A. Reduced liabilities and increased assets B. Debt reduction, all equity increases The asset is reduced and the owners equity is increased D. An increase in the owners equity 8. Classification of accounting vouchers, divided into original vouchers and accounting vouchers. A. Use and filling procedures B. form sources C. use D. filling system 9. In filling out the voucher, an accountant mistakenly wrote $50,000 for $5000, the subject, the direc