职业技能实训——基础会计（Vocational skills training - Basic Accounting）.docVIP

职业技能实训——基础会计（Vocational skills training - Basic Accounting） 1 of the main accounting and legal distinction, the description is correct (A). (Dan Xuanti) As long as [A] is a legal subject, regardless of its size, but also whether they take what kind of enterprise organization form, it must have its own accounting work, and then become an independent accounting entity [B] is a legal entity accounting entity [C] is equivalent to the legal entity accounting subject [D] legal and accounting subjects are not comparable 2 business transactions mainly in foreign currency business, its currency should be (C). (Dan Xuanti) [A] yuan [B] this kind of foreign currency Can [C] two ways [D] is not specified 3 about the authenticity of the meaning of the principle, the following is not true (D). (Dan Xuanti) [A] accounting should reflect the financial position and operating results, to ensure the objectivity of accounting information [B] accounting should accurately reflect the financial situation of enterprises, to ensure the accuracy of accounting information [C] accounting shall have evidence evidence provided reliable sources and information process to review data, guarantee the validation of accounting information [D] if necessary, is not contrary to the principle of authenticity 4 accounting to reflect and provide accounting information must help the users of accounting information to make correct economic decisions, namely accounting information must meet the needs of macroeconomic management, to meet the needs of enterprises to understand the financial position and operating results, meet the need to strengthen internal management, this is the answer (address: ) requirements. (Dan Xuanti) [A] comparability principle [B] consistency principle [C] correlation principle [D] the principle of authenticity 5 in accounting, the income of an accounting period and relevant cost shall be confirmed and measured in the same accounting period, is (D) requirements. (Dan Xuanti) The compa