2014年山东会计继续教育课件财务会计练习题答案（In 2014, Shandong accountant continued to teach courseware, financial accounting exercises, answers）.docVIP

2014年山东会计继续教育课件财务会计练习题答案（In 2014, Shandong accountant continued to teach courseware, financial accounting exercises, answers） 2014 Shandong accountant continuing education courseware accounting exercises answer Financial accounting 1, accounting is in (currency) as the main units of measurement, a kind of management activity reaction and supervision of a unit of economic activity. 2, accounting is an economic activity or economic management information system, which belongs to the category of management. (right) 3. characteristics of financial accounting (AB) A provides information on the past time need B for outside investors and creditors 4. China accounting standards system (ABCD) constituted by. A B C basic standards of specific criteria guidelines on the application of accounting standards interpretation D 5, the reliability of accounting information of enterprises accurately reflects the requirements of the accounting elements of recognition and measurement and other relevant information. (A) A 6, the importance of accounting information accounting information provided by an enterprise and enterprise should reflect the financial position and operating results of all important transactions or events related to cash flow. (A) A 7, prudent accounting information requires enterprises should not overstate assets or benefit, understate liabilities or expenses. (A) right 8, the quality of accounting information need to satisfy the requirements which require (ABCDE) A B C D reliability correlation cautious timeliness E substanceoverform 9, at historical cost, assets in accordance with the (ABC) measurement. Pay A B cash equivalents Cash purchase payment amount of C purchase when the fair value of the consideration 10, according to the current replacement cost of debt required to settle the obligation to pay the amount of cash or cash equivalents measurement. (A) A In 11, the present value of assets, in accordance with the expected from holding arising from the use and