全国2010年4月高等教育自学考试基础会计学试题（The basic accounting examination questions of the higher education self taught Examination in April 2010）.docVIP

全国2010年4月高等教育自学考试基础会计学试题（The basic accounting examination questions of the higher education self taught Examination in April 2010） A single choice (the title of 20 items, each item of 1 points, a total of 20 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. the accounting assumptions on which financial statements are prepared on a regular basis are ( A. accounting entity B. Accounting Division C. continued operation D. currency measurement After the end of 2., the balance of the expense account A. equals zero B. must be on the debit C. must be on credit D. is sometimes on debit and sometimes on credit 3. the monetary fund item in the balance sheet is based on () A. cash in hand account ending balance B. bank account balance at the end of the year C. other monetary fund account balance D. the sum of the ending balances of cash in stock, bank deposits, and other monetary funds 4. different classification according to the original voucher filing procedures, quota requisition belongs to () A. primary voucher B. cumulative credentials C. bookkeeping voucher D. summarizes the original credentials 5. after accounting, it is found that the accounting items and the bookkeeping direction are correct in the accounting voucher, but the amount is more than the amount due A. the line is more correct B. the scarlet letter is more correct C. supplementary Registration Act D. blue word correction method 6. in the subsidiary ledger of the following account, debit column should be adopted A. raw materials. B. inventory of goods C. management fees D. main business income 7.. The account corresponding to the transfer voucher is () A. a debit account corresponds to several credit accounts B. two debit accounts correspond to several credit accounts C. a credit account corresponds to one or several debit accounts D. two credit accou