深圳2003会计从业考试《会计实务》试题及答案（Shenzhen 2003 accounting practice examination accounting practice questions and answers）.docVIP

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深圳2003会计从业考试《会计实务》试题及答案（Shenzhen 2003 accounting practice examination accounting practice questions and answers）.doc

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深圳2003会计从业考试《会计实务》试题及答案（Shenzhen 2003 accounting practice examination accounting practice questions and answers）

深圳2003会计从业考试《会计实务》试题及答案（Shenzhen 2003 accounting practice examination accounting practice questions and answers） A. Single choice (a total of 40 questions, each question 1 points, a total of 40 points) Basic accounting of enterprise: (1.) A. cash basis B. cash basis C. accrual D. PAYG system 2. of the six elements of accounting measurement, the most basic is: (a) The net assets of A. B. income C. assets D. balance 3. measurement of assets is the most important: (a) The current cost of A. The historical cost of B. C. current market value D. net realizable value 4. cash management Interim Regulations issued by the Department are: (a) The Ministry of finance A. The peoples Bank of Chinese B. C. State Council D. to the Standing Committee of the NPC 5. the collection withacceptance settlement, the payee for collection, whether by mail or by telex transfer payment, collection vouchers are: (second) A. debit voucher B. credit certificate C.. D. notice of payment 6. a company in May 2, 2003 6 months to March 23rd the bank discount of commercial bills issued and accepted the note for 100000 days. The coupon rate is 10%, the bank discount rate is 12%, the enterprise discount net: (a) A.99995 yuan B.99925 yuan C.99960 yuan D.99890 yuan 7. made of raw materials of finished products and materials shall fill in a single storage, while accounting entries are recorded as: (a) A. borrow: raw materials Loan: management fees B. borrow: raw materials Loan: other business expenses C. borrow: raw materials Loan: manufacturing cost D. borrow: raw materials The production cost of goods: 8. with the sale of goods packaging and pricing alone, accounting for: (a) A. borrow: operating expenses The loan package: B.: borrow other business expenses The loan package: C. borrow: production costs The loan package: D. non operating expense The loan package: 9. provision for inventories, should: (debit) A. operating expenses B. product sales costs C. management costs D. prepaid expenses 10.A company i