2010湖南会计从业资格考试《基础会计》试题（2010 Hunan accounting qualification examination basic accounting examination questions）.doc

2010湖南会计从业资格考试《基础会计》试题（2010 Hunan accounting qualification examination basic accounting examination questions） The first chapter is general introduction Section 1 Accounting summary test site 1: accounting is a kind of economic management work that reflects and supervises the economic activities of a unit with currency as the main measurement unit. Test site 2: the basic functions of accounting, including accounting and implementation of two aspects of accounting supervision. Test point 3: the accounting supervision function refers to the accounting personnel at the same time in accounting, the specific subject of economic activities of the legitimacy, rationality review. Accounting supervision is not only reflected in the past business, but also reflected in the process of business occurring before the monk, including ex ante, after and after supervision. Test point 4: the object of business accounting refers to the accounting and supervision of accounting content. Economic activity in monetary terms is often referred to as value movement or money movement. The capital movement of enterprises shows the process of fund investment, fund application and capital withdrawal. The circulation and turnover of capital include three stages: supply, production and sale. Withdrawal of funds: the repayment of debts, the payment of taxes and fees, and the distribution of profits to the owners. Test center 5: specific content of accounting. Economic transactions are also known as economic transactions, such as commodity sales; economic affairs are all kinds of events that have economic impact within the enterprise. Economic transactions include: Test No. 6: money and securities are the most liquid assets. Test 7: the policy for the capital increase or decrease, usually with a legally binding contract, agreement, the resolution of the board of directors and so on, all units must, in accordance with the provisions of the uniform accounting system of the state and legal documents as