会计基础题（Accounting basic questions）.docVIP

会计基础题（Accounting basic questions） 2010 accounting qualification accounting professional knowledge test accounting basis simulation papers A single choice, each of the following (the only one with the correct answer by uppercase letters in the brackets in English. Every day 1 points, a total of 15 points. Do not choose the wrong, or more, the items are not scoring) 1. what is the meaning of the balance sheet below?. A. can analyze the economic resources and distribution of an enterprise on a given date B. can analyze the amount of debt that an enterprise needs to pay at present and in the future C. can reflect the proportion of existing investors in the total assets of an enterprise D. can reflect the profitability of an enterprise 2. before checking out, it is possible to use the wrong accounting method to correct the errors in the words or figures of the books or vouchers. A. the line is more correct, B. the scarlet letter is more correct C. supplemental registration act D. change voucher method 3., in the summary of accounting documents, accounting procedures, the registration of the general ledger is based on (). A. summarizes the original credentials B. summary accounting voucher C. accounting voucher D. raw certificate 4. the two general ledger accounts of raw materials and payable accounts and their subsidiary ledger accounts are shown in the following table, and the following answer is correct. The balance at the beginning of the account and the balance at the end of the current period A debit, credit, debit, credit, debit, or credit Raw material 10000 (1) (3) 20000 A material 6000900090006000 B material 40001600014000 Accounts payable 800022000250001100 M Corporation 50001000014000 (4) N Corporation 3000 (2) 11000 A. (1) equals 10000 B. (2) equals 12000 C. (3) equals 0 D. (4) equals 15000 5., the total assets of an enterprise in September was 50000 yuan, and the total liabilities amounted to 20000 yuan. In September, the following business was done: in Septe