2011张国农业大学网络学习中级会计学原理模拟题及答案（2011 Kasetsart University network learning intermediate accounting principles, simulation questions and answers）.docVIP

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2011张国农业大学网络学习中级会计学原理模拟题及答案（2011 Kasetsart University network learning intermediate accounting principles, simulation questions and answers）.doc

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2011张国农业大学网络学习中级会计学原理模拟题及答案（2011 Kasetsart University network learning intermediate accounting principles, simulation questions and answers）

2011张国农业大学网络学习中级会计学原理模拟题及答案（2011 Kasetsart University network learning intermediate accounting principles, simulation questions and answers） Intermediate financial accounting simulation questions (1) First, the individual choice questions 1 and 2007 at the end of, A company bad debt reserve account has a debit balance of 2000 yuan, the year-end accounts receivable balance of 10 million yuan. If the allowance for bad debts is made by 5 per thousand, the year-end balance of the bad debt reserve account of A company shall be (RMB) yuan. A. credit 50000 B. credit 48000 C. debit 48000 D. debit 52000 2, enterprises use surplus reserve or capital surplus to increase capital. A. will lead to an increase in owners equity B. will result in a decrease in owners equity C. does not cause changes in the total owners equity and its structure D. does not cause changes in the total owners equity, but can lead to changes in its structure 3, according to the definition of assets, the following is not in the characteristics of the asset is (). A. assets are economic resources owned or controlled by an enterprise B. assets are expected to bring future economic benefits to the enterprise C. assets are formed by past transactions or events of an enterprise D. assets can be measured reliably 4, the following taxes and expenses arising from the business operation of an enterprise (general taxpayer) have nothing to do with its profits and losses. A, income tax, B, VAT C, stamp duty, D, GST 5, the use of fixed assets in the process of use, natural climate conditions erosion and accidental damage caused by accidents in use value and value of the loss, known as (). A. intangible loss B. tangible wear and tear C. chemical loss D. technical loss 6. The cash dividend or installment interest paid by the enterprise during the period of holding the short-term investment shall be included in the account receivable, except when the short-term investment occurs. A, increase investment income B, increase