会计基础 第三章 复式记账(答案与解析)（Accounting foundation, third chapter, double entry accounting (answer and resolution)）.doc

会计基础 第三章 复式记账(答案与解析)（Accounting foundation, third chapter, double entry accounting (answer and resolution)） The third chapter is double entry accounting First, individual choice questions 1. the following statement of the trial balance method is incorrect (C). A. includes the trial balance and the balance trial balance. The B. trial balance shows that there must be an error in the account record C. trial balance, indicating that the account records must be correct, D. theory is based on the accounting equation and accounting rules 2. for owner equity accounts (B). A. adds debit, B. adds credit, C. reduces credit, and D. credits no balance at the end of the year 3. the general ledger accounts are in parallel with the subsidiary ledger accounts, and the four points in the same mean (C). A. the general ledger shall be registered according to the subsidiary ledger, and the B. subsidiary ledger shall be registered according to the general ledger C. D. is registered by the same person in accordance with the same accounting document 4. the following a single entry method isnt correct (C). A. single entry method is a relatively simple, incomplete accounting method B. in the single entry system, there is no direct contact and mutual balance relationship between accounts C. single entry method can reflect the accounting elements of comprehensive and systematic changes in economic and business of the sequence of events D. this approach applies to simple or very simple economic individuals and families 5. the balance of the assets account is usually at (A). A. debit, B., debit or credit, C., credit, D., debit, and credit 6. after the closing of the following account, there is no balance in the account (D). A. paid in capital, B., accounts payable, C. fixed assets, D. management fees 7. when calculating the income tax payable by an enterprise, the correct accounting entry is (D). A.: profit for the year Credit: income tax expense B.: management fees Credit: income tax expense C.