会计考题及答案（Accounting questions and answers）.doc

会计考题及答案（Accounting questions and answers） Questions and answers in financial accounting 2010-01-27 22:23:43| classification: University of questions and answers | Tags: | name and subscription First, individual choice questions 1. When the enterprise checks cash, it should be included in the long fund which cannot be found out A, management fee, material B, operating income, C, other business income, D, and other monetary funds 2, A company in April 15th issued a 90 day commercial bill of exchange. The maturity date of the draft shall be as per the date of maturity of the bill A, July 13th, B, July 14th, C, July 15th, D, July 20th 3, during the period of sustained price increase, the method of inventory valuation that can minimize the current profit of the enterprise is () A, LIFO, B, FIFO, C, weighted average method, D, individual valuation method 4 the following items should be credited to the credit for the bad debt reserve account A, the bad debt B recognised in the current period and the bad debt charged for the current period C, recover the past bad debts that have been recognized and cancelled, D, and the outstanding payables At the end of 5, when the interest payable on interest bearing notes is payable, the account to be credited is () A, financial costs, B, operating expenses, C, bills receivable, D, notes payable 6, in the long-term equity investment, investment enterprises have directly invested unit 18% of the voting capital, and in accordance with the provisions of investment to the invested unit sent management personnel, the long-term equity investment accounting should be used () A, cost method B, lower cost and market method, C, equity method, D, market price method 7, when the contract and the law do not provide for the effective period of intangible assets, the amortization shall be determined as () A, no less than 5 years, B, no more than 15 years, C, no more than 5 years, D, no more than 10 years 8. Business reception for the current period (..