基础题二（Based on question 2）.doc

基础题二（Based on question 2） 1. The accounting subject in the upper left corner of the collection voucher is () A. debit B. the lender C. material D. fixed assets 2. In order to fully reflect the context of the economy, different economic businesses should not be merged into () accounting entries A. A loan B. Borrow more than one loan C. Borrow more D. Lend more than one loan (D) the following cannot be used as the original certificate (D) A. invoice B. Material requisition C. Summary of payroll settlement D. Reconciliation of bank deposits 4. Accounting () is a reasonable judgment of accounting personnel in the uncertain environment of accounting. A. basic premise B. accountant C. Accounting D. economic business 5. The following accounting subjects belong to the profit and loss category () A. Main business income B. production cost C. Accounts receivable profit 6. In filling out the voucher, an accountant mistakenly wrote 50,000 yuan into 5,000 yuan, the subject and direction was correct, and the account had been booked, and the error was found at the end of the month. The correct method was (). A. A more positive line B. Reduction of more positive C. Supplementary registration law D. Sterilization 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. The original certificate is divided into one original voucher, accumulated original voucher and summarized original voucher according to the different method of filling. In the following original documents, the cumulative certificate is () A. Charge sheet B. Material requisition C. Invoice D. The allowance list 9. 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 10.