湖南2012年《会计基础》第三章章节习题（Hunan 2012 accounting basis third chapters, exercises）.docVIP

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湖南2012年《会计基础》第三章章节习题（Hunan 2012 accounting basis third chapters, exercises）.doc

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湖南2012年《会计基础》第三章章节习题（Hunan 2012 accounting basis third chapters, exercises）

湖南2012年《会计基础》第三章章节习题（Hunan 2012 accounting basis third chapters, exercises） Third chapters First, individual choice questions 1., debit and credit bookkeeping is a double entry bookkeeping method, which is borrowing and lending. A. accounting rules B. account structure C. account correspondence D. accounting symbol 2. the following is not the basic content of double entry accounting. A. accounting subjects B. accounting symbol C. trial balance D. accounting books 3. in the debit and credit accounting method, there is no balance at the end of the subject category is (). A. asset class B. profit and loss category C. liabilities class D. cost class 4., assets and owners equity two major categories of accounting structure (). A. same B. different C. instability D. basically the same 5. a simple accounting entry refers to an accounting entry. A. one borrows more B. one borrows more C. borrow one loan D. borrows more and borrows more 6. for an asset class, the initial balance of the debit period is 8700 yuan, the amount of the current credit period is 13000 yuan, the debit end balance is 14000 yuan, and the current amount of the debit of the subject should be (RMB) yuan. A.18300 B.9700 C.7700 D.35700 7. the total balance of the initial debit period of all accounting accounts shall equal (). A. total debits for all accounts in the current period B. total amount of credit for all accounts in the current period C. total credit balance of all accounting accounts D. total credit balance of all accounting accounts 8. which of the following types of economic transactions does not result in any change in the total assets of the enterprise or the total owners equity?. A. causes an increase in assets and liabilities while increasing economic transactions B. An economy that causes both asset and owner equity to decrease simultaneously C. causes an increase in the amount of such transactions between asset projects D. causes an increase in the amount of debt and owners equity in this