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《基础会计》第7-9章综合练习题(Basic accounting, chapter 7-9, comprehensive exercises)
《基础会计》第7-9章综合练习题(Basic accounting, chapter 7-9, comprehensive exercises)
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Comprehensive exercises for basic accounting (7-9 chapters)
First, individual choice
1., it is time for enterprises to conduct a comprehensive inventory of property and goods
A. quarter ended B. months, ending C. year-end accounts prior to the end of the D. operating cycle
2. a physical inventory system, usually in the books
A. only increases the number
Do not remember to reduce the number, B. only remember to reduce the number
Do not remember the increase
C. increases the number of entries
Also remember to reduce the number of D. without any record
Final registration
3. when checking the cash on hand
General ()
A. book inventory, B. physical inventory, C. account check, D. account check
4. the inventory carried out when changing the cash security personnel is ()
A. regular inventory and local inventory, B. periodic inventory and all inventory
C. occasional inventory and all inventory, D. occasional inventory and local inventory
5. enterprise inventory shortage and damage
Subject to (before) approval
A. operating expenses, B., disposal, property gains and losses, C. management fees, D. manufacturing costs
6. () is to meet the needs of the internal economic management of the unit
Non - submit accounting statements
A. cost statement, B. balance sheet, C. income statement, D. profit distribution statement
7. in the following items
In the balance sheet is arranged (left)
A. pre receivable accounts, B. bad debt reserves, C. accounts payable, D. accruals
8. () is the balance sheet item
A. net asset value B., tax payable, C. bank deposit, D. raw material
9. the basis for preparing accounting statements is ()
A. accounting entries, B. accounting documents, C. book records, D. trial balance
10. belongs to the static report is ()
A. balance sheet, B. income statement, C. cost statement, D. profit distributio
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