南开大学12秋学期《基础会计学》在线作业2(Nankai university 12 autumn semester basic accounting online homework 2).docVIP
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南开大学12秋学期《基础会计学》在线作业2(Nankai university 12 autumn semester basic accounting online homework 2)
Basic accounting in the fall semester 2
Total score: 100 test time: -- test score: 93
One, single topic (total 15 test questions, total 30 points). Score: 30
1. operating income means ().
A. Main business income
B. other business income
C. The sum of revenue from revenue and investment
D. The sum of main business revenue and other business income
Answer: D
Full score: 2 points: 2
2. The income tax expense account belongs to ().
A. Asset class accounts
B. Liabilities account
C. Expense account
D. income account
Answer: C
Full score: 2 points: 2
3. The enterprise shall make accounting confirmation, measurement and report of the transactions or events that have occurred, and shall not be delayed or delayed, which shall reflect ().
A. relevance principle
The principle of timeliness
C. importance principle
D. Clarity of principle
Answer: B
Full score: 2 points: 2
4. For an economic business, the practice of detailed registration in the subsidiary ledger accounts of these general ledger accounts is referred to as ().
A. Double entry
B. registration of books
C. Registration account
D. parallel registration
Answer: D
Full score: 2 points: 2
5. The original document of the same kind of economic business that has been repeated over and over for a certain period of time is ().
A. Certificate
B. cumulative certificate
C. Summarize the original credentials
D. Homemade original vouchers
Answer: B
Full score: 2 points: 2
6. Operating profit should be equal to the operating costs associated with the reduction of operating income ().
A. reduce business taxes and additional, administrative and financial expenses, plus investment income
B. Tax reduction and additional, operating expenses and financial expenses, plus investment income
C. Business tax and additional, sales expenses, management expenses and financial expenses, reduce investment income
D. Reduce business taxes and additional, sa
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