《基础会计》模拟试题及答案（Basic accounting simulation questions and answers）.doc

《基础会计》模拟试题及答案（Basic accounting simulation questions and answers） Basic accounting simulation questions and answers A single choice (1 points per question) 1, of the following assets do not belong to the elements (is) A ar B prepaid accounts receivable C D prepaid expenses 2, for cash inventory should be used is () A estimation method B method C method D confirmation field inventory back extrusion method 3, cash deposit banks, special vouchers shall be filled in is () A bank receipt voucher B cash payment voucher C transfer voucher D cash receipts 4, the following accounting statements reflect the financial situation of the enterprise belongs to a specific date (is) The A statement B statement of profit distribution C balance sheet cash flow D In 5, double entry bookkeeping, accounts which party registration amount increased, which reduce the amount of Party Registration () Use C method A account properties of B accounting bookkeeping rules D account 6, the closing time for the general (Accounting) Each A business B at the end of each accounting period Complete the C accounting statements D after every working day at the end of 7, the following is a breakdown of the account can also provide the material index and value index (is) A B set C distribution account settlement account deposit account capital account D 8, the following does not belong to the period cost (is) A B the manufacturing cost of product sales costs C management costs D financial expenses 9, the following books do not need the registration certificate under the accounting (is) A B C daily account general ledger accounts for D subsidiary ledgers 10, the following accounting vouchers, can not attach original documents (is) D A B all vouchers receipts for all payment vouchers for C to correct the wrong account all transfer voucher 11, to account for the trial balance, if all accounts end debit and credit amounts equal to the total balance, the current account (record) A B C is basically correct absolut