《基础会计》 期末模拟试题（Basic accounting final test）.docVIP

《基础会计》 期末模拟试题（Basic accounting final test） Before is to see dont upload the document, the document upload and share with everyone! The basic accounting simulation questions (a) A single choice: a correct choice in each of the following questions in alternative answers And the number of letters in the brackets after the title (1 points for each question 20) 1, () is the main content of accounting Is the basis of accounting A, B, C analysis of accounting accounting reports, accounting supervision, accounting for D 2, assets = Liabilities + equity the accounting equation right end Two factors (position) B, A. B, there is no order under certain conditions, D can not be reversed, reversal of C can be reversed In 3, double entry accounting The economic operation of each should be equal to the amount of In (a) registration. A, two or more than two B accounts, one or more accounts C, D, two different accounts account In 4, under the double entry bookkeeping The structure characteristics of owners equity accounts (is) A, debit increase On the credit side to reduce No balance B, on the credit side increased Reduce debit No balance C, debit increase On the credit side to reduce The balance in the debit D, on the credit side increased Reduce debit Balance in credit 5, when the economic business involves only monetary fund mutual payment Fill in (general) A, B, transfer voucher receipt and payment vouchers, receipts, C D payment voucher 6. in the debit and credit law The structure characteristics of asset account is () On the credit side increased A. Reduce debit No balance On the credit side increased B. Reduce debit Balance in credit C. debit increase On the credit side to reduce No balance D. debit increase On the credit side to reduce The balance in the debit 7. quota requisition according to the filing method belongs to () A. B. calculation document summary document A C. certificate D. certificate cumulative 8. when the economic business involves only monetary fund mutual p