科目帐户（Subject account）.docVIP

科目帐户（Subject account） The second chapter accounts and accounts First, individual choice questions 1. the following principles that are not subject to the account setting are (). A. correlation B. utility C. scientific D. legitimacy 2. the following items that are not subject to the enterprise asset class are (). A. prepayments B. bad debt reserves C. accumulated depreciation D. accounts receivable 3. should be debited in the account of the account is (). A. increase in liabilities B. increase in owners equity C. increase in revenue Increase in D. assets 4. the following liabilities are subject to. A. prepayments B. should pay taxes and fees C. long term equity investments D. paid in capital 5. the following items are not part of the owners equity class. A. paid in capital B. capital reserve C. surplus reserve D. undistributed profit 6. in the following items, the elements of the account amount are (). A. current debit amount B. the credit amount for the current period C. decrease in current volume D. debit balance 7. the following accounts of the subsidiary ledger are (). A. production costs B. armour material C. manufacturing expense D. payable to staff and workers 8. of the following accounting items, which belong to the profit or loss category of the enterprise, is (). A. surplus reserve B. fixed assets C. manufacturing expense D. financial expenses 9. the following items which are not covered by the general ledger are (). A. fixed assets B. should pay taxes and fees C. should pay VAT D. prepayments 10., accounting is the classification of accounting items. A. economic services B. accounting entity C. accounting objects D. accounting elements 11. the following statements about accounting items are wrong. The principle of A. legality is that the set of accounting items should be in conformity with the provisions of the unified accounting system of the state B. enterprises should follow the principle of reasonableness, relevance and legality in setting up accountin