会计基础练习 第三章（Accounting basics exercise third chapters）.docVIP

会计基础练习 第三章（Accounting basics exercise third chapters） The third chapter is accounting equation and double entry accounting First, individual choice questions 1. the following statement of the trial balance method is incorrect. A. includes the trial balance and the trial balance B. trial balance indicates that there must be an error in the account record C. trial balance, indicating that the account record must be correct D. theory is based on the borrow, there must be loans, borrowing must be equal 2. for the owners equity account, (). A. adds debit B. adds credit to the credit C. credit credited D. no balance at the end of the term 3. the following a single entry method is not correct (is). 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 4. the balance of the assets account is usually in (). A. debit B. debit or credit C. credit D. debit and credit 5., in accordance with the accounting rules of the asset account, it is (). A. increment debit B. credit credited C. decrease debit D. no balance at the end of the term At the beginning of 6., the total assets amounted to 1 million yuan, the current liabilities decreased by 50 thousand yuan, and the owners equity increased by 200 thousand yuan, and the total assets at the end of the period was (RMB) 10000 yuan. A.100 B.120 C.115 D.125 7. borrowing under debit and credit accounting means (). A. costs increase B. increased debt C. owners equity increased D. revenue increase 8. the account balance at the beginning of the receivable account is 35400 yuan, the debit amount of the current period is 26300 yuan, the current credit amount is 17900 yuan, and the end of