会计制度与设计-模拟1（Accounting systems and design - Simulation 1）.docVIP

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会计制度与设计-模拟1（Accounting systems and design - Simulation 1）.doc

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会计制度与设计-模拟1（Accounting systems and design - Simulation 1）

会计制度与设计-模拟1（Accounting systems and design - Simulation 1） 2007-1-8 14:0 [big, small] [I want error correction] A single choice (the title of 10 items, each item of 1 points, a total of 10 points) in the four option of each item listed in only one is in line with the requirements of the subject, please fill in the code in question after the brackets. The wrong choice or not, choose no points. 1. summary of accounting documents, accounting forms which of the following forms of accounting? B A. note by note type B. document summary type C. book summary D. report book type 2. the total assets turnover rate is calculated as C A. total assets turnover = net operating income / total assets B. total assets turnover = total operating income / average total assets C. total assets turnover = net operating income / average total assets D. total assets turnover = total operating income / total assets 3. the goods delivered by the supplier directly to the designated location of the purchasing unit are D A. delivery system B. delivery system C. order system D. delivery system 4. the content of the cost control centers control and assessment is A A. liability costs B. target cost savings C. target cost savings D. gross profit 5. the following special journal is C A. journal ledger B. vouchers Journal C. cash journal D. Journal 6. the direct material cost variance is calculated as A A. direct material actual cost direct material standard cost B. direct material cost - direct material planning cost C. direct material actual cost direct material initial cost D. direct material standard cost direct material actual cost 7., the financial accounting system can also be called B A. inward looking accounting system B. export-oriented accounting system C. neutral accounting system D. policy accounting system 8., the content of the accounting system design, as an accounting behavior norm, must be practical, suitable for the business characteristics of the enterprise and operational, which ref