2010会计从业资格考试冲刺复习资料（2010, accounting qualification exam sprint review information）.docVIP

2010会计从业资格考试冲刺复习资料（2010, accounting qualification exam sprint review information） Choice。 judge 1., the basic accounting assumptions include accounting entity, continuous operation, accounting staging and currency measurement. 2., the cash basis system is a basis for the confirmation of the right debt generation system. The realization system is also called cash system or pay as you go system. It is a method of confirming the income and expenses of this period based on the actual payment of funds. 3., the government of China and non-profit organizations accounting generally use cash basis system, institutions operating in addition to the accrual basis, other businesses also use cash basis. 4. income is the formation of enterprises daily activities, rather than from transactions or events in episodic, he showed a reduction of corporate assets or liabilities increase, or both have increased, will eventually lead to business ownership. 5., the accounting equation of assets = Liabilities + capital has become the theoretical basis of western countries double entry bookkeeping. 6., in accordance with the provisions of Chinas accounting standards, comprehensive fee subjects are generally formulated by the financial disunity. 7. the balance sheet balance, does not mean that the account is correct, because there are some mistakes and will not affect the loan balance between both sides, such as omission, weight of an economic record business, or lending the wrong direction, the trial balance is still. 8., different types of economic transactions can not be simply consolidated, reflecting the different types of economic transactions that have to be responded and recorded by item. 9. subsidiary ledger account and account details, referred to as the subsidiary account, it is set according to the detailed classification of subjects, to provide detailed ledger accounting data and indicators, is to concrete the general ledger data and full description, is subordinate to the general