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免费的考试资料（Free examination materials） First, individual choice questions 1. the following items are current liabilities; (). A. accounts receivable B. wages payable C. payable bonds D. prepayments 2. the credit balance of the prepaid expenses account represents (...). A. has paid, but has not yet been amortized, costs included in the cost B. actual expenses paid C. has accrued expenses, but not yet paid D. expenses accrued but not included in costs 3., the provision for bad debt is embodied in () principle. A. authenticity B. correlation C. caution D. importance 4. the following foreign documents belong to. A. travel expense statement B. loan order C. requisition D. accommodation bill for business trip The account for the debit of the 5. end of the term is. A. manufacturing expenses B. production costs C. surplus reserve D. payable to staff and workers 6. the following general accounting items are (). A. auxiliary material B. travel expenses C. bank deposits D. auxiliary production costs 7. bank deposit journal registration method is (). A. daily summary registration B. regularly collect and register C. daily register D. is registered at the end of each month 8. when the material keeper is removed from his post, he shall use () A. comprehensive inventory B. partial inventory C. periodic inventory When D. fill out the original certificate with the sample of 9., what is not up to the written requirement is () A. Arabia numbers should be written in the currency variety notation before making property inventory. B. the amount of capital is divided, the word can be written behind the whole, you can also do not write the whole C. Chinese capitals shall not be simplified D. write the amount and currency symbol, ask no blank 10. retained earnings refer to (and) undistributed profits of two parts. A. capital reserve B. surplus reserve C. net profit D. operating profit 1.B [B] because A and D are liquid assets, C is a long-term debt, and only payable debt is within a year of re