会计学原理(第2版)_C（Principles of accounting (Second Edition) _C）.docVIP

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会计学原理(第2版)_C（Principles of accounting (Second Edition) _C）.doc

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会计学原理(第2版)_C（Principles of accounting (Second Edition) _C）

会计学原理(第2版)_C（Principles of accounting (Second Edition) _C） OTS online examination system: welcome to W130243121161 | exit system of online homework Achievement management Principles of accounting (Second Edition) _C Finish time, check the details 1.85.0 points 2012-11-03 22:46:47 Return to accounting principles (Second Edition) _C Principles of accounting (Second Edition) _C user name: W130243121161, final score: 85, a single choice question 1. An enterprise with total assets of 3 million yuan at the beginning of the month, the month of the following business: (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, in the bank. The total assets at the end of the month are ). (5 points) 2 million 950 thousand yuan 2 million 900 thousand yuan 3 million 50 thousand yuan 3 million 100 thousand yuan Point of knowledge: 2.2 economic business and accounting equation User answer: 3 million 50 thousand yuan Two The value of the loss of fixed assets due to loss shall be credited to them. (5 cents) manufacturing expenses fixed assets Management expenses Accumulated depreciation Knowledge: 4.4. Accounting of production process User answers: accumulated depreciation Three At the beginning of the new year, when the new account is opened, it can continue to be used. (5 points) general ledger Management fees account Bank journal Fixed asset card Knowledge: 6.4. Use and registration rules of accounting books Fixed asset card Four In general, when a unit cancels, combines, or changes a membership, it proceeds. (5 points) technical calculation partial check Physical Inventory complete check Knowledge point: 7.1 overview of property inventory User answer: comprehensive inventory Five The items on the balance sheet are based on (). (5 points) the amount of each ledger account and the details of the account The balance of all ledger accounts and the balance of certain subsid