练习二账户与复式记账doc（Exercise two accounts and double entry accounting doc）.docVIP

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练习二账户与复式记账doc（Exercise two accounts and double entry accounting doc）.doc

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练习二账户与复式记账doc（Exercise two accounts and double entry accounting doc）

练习二账户与复式记账doc（Exercise two accounts and double entry accounting doc） Practice 2 accounts and double entry accounting First, individual choice questions 1. The accounting element that reflects the financial position of an enterprise is (). A, income B, profit C and fees D, owners equity At the beginning of the month, 2 enterprises with total assets of 3 million yuan, the month of the following operations: (1) credit materials 100 thousand yuan; (2) with the bank to repay short-term borrowing 200 thousand yuan; (3) received purchase units to repay arrears 150 thousand yuan and deposit bank. The total assets of the business are at the end of the month. A, 3 million 100 thousand yuan B, 2 million 900 thousand yuan C, 2 million 950 thousand yuan D, 3 million 50 thousand yuan 3, the following are not long-term liabilities is (). A, long term payables B, long-term borrowing C, accounts payable D, payable bonds 4, the accounting elements that reflect the results of the enterprise operation are (). A, assets B, profit C, liabilities D, owners equity 5. The items belonging to owners rights in the following items are (). A, stock investment B, bond investment C surplus reserve D, payable bonds 6, the following assets belong to the account is (). A, payable note B, capital reserve C, main business income. D, transactional financial assets 7, the accumulated depreciation account is (). A, asset class B, liabilities class C, owner equity class D, profit and loss To obtain or fill 8, business operations or finish vouchers (is). A, raw certificate B, accounting voucher C, receipt D, payment voucher 9. The difference between an accounting account and an account is (). A, economic content is different B, the original basis is different C, name different D, not all of them 10, the theoretical basis of debit and credit bookkeeping is (). A = assets = Liabilities + owners equity B, income = expense = profit C = debit amount = credit occurrence D, initial balance + current increase - cur