会计基础习题集（Basic accounting exercises）.docVIP

会计基础习题集（Basic accounting exercises） Exercise materials two I. radio questions 1., accounting is a kind of economic management work that reflects and supervises the economic activities of a unit with C as the main measurement unit. A in kind, B goods, C money, D labor 2. the most basic accounting equation is (B). A assets + liabilities = owners equity B assets = Liabilities + owners equity C income expense = profit D income cost = profit 3. in the following accounting items, the asset class is not (D). A prepayments, B, long-term prepaid expenses, C receivables, D, paid in capital 4. the measurement attribute that considers the time value factor of money is D. A historical cost B net realizable value C fair value D present value A trial balance of 5. at the end of an enterprise establishment, all account debit happening this month amounted to 900000 yuan, in addition to the accounts payable other accounts this month credit amount totaled 895000 yuan, while the accounts payable (B). A the debit amount was $5000 this month, and the B was 5000 yuan this month C the debit balance at the end of the month is 5000 yuan, and the credit balance at the end of D is 5000 yuan for the scarlet letter 6., the use of debit and credit accounting method, which party to increase, which party remember to reduce, according to (A) decision. A the basic nature of each account, B enterprise habit notation C the credit increase, the debit note reduction rule, the D debit record, and the credit note reduction rule 7. the payment voucher should be filled out (C) subject in the upper left corner. A bank deposits, B, stock, cash, C, bank deposits or cash in stock, D non monetary funds of other subjects 8., in the registration books, if the date of economic transactions for November 12, 2004, the preparation of accounting documents dated November 16th, the date of registration books for November 17th. The date column in the account book is (D). A November 12th, B, November 16th, C, November 17th,