2010《会计基础》下（2010, under the basis of accounting）.docVIP

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2010《会计基础》下（2010, under the basis of accounting）.doc

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2010《会计基础》下（2010, under the basis of accounting）

2010《会计基础》下（2010, under the basis of accounting） Hubei 2010 (second half) accountant qualification examination, accounting foundation, examination questions and answers A single choice (40 questions every day, 1 points, a total of 40 points, every day can only choose one answer) 1. The reasonable setting of the basic accounting assumptions refers to (D) A. accounting target and content B. accounting elements and contents C. accounting methods and contents D. accounting time and space environment 2, continued operation from (B) on the accounting has been effectively defined. A. space B. time C. space and time D. content 3, the performance of income as an increase in assets or debt repayment, will further lead to (A) increase. A. owners equity B. liabilities C. cost D. period expense 4, if untrue or false economic transactions or data based on accounting, which is a (C) behavior. A. simple individuals B. internal discipline C. is seriously illegal D. disturbs public order 5, the subjects of non current assets are fixed assets, intangible assets, and (C) subjects. A. transactional financial assets B. prepayments C. accumulated depreciation D. send out the goods. 6, some enterprises with total assets of 1 million yuan, when the following three kinds of economic business: (1) to 200 thousand yuan bank loan in the bank; (2) to repay the debt of 50 thousand yuan in bank deposits; (3) the accounts receivable 40 thousand yuan in the bank, its total assets (A million). A.115 B.119 C.111 D.71 7, with cash 700 yuan to purchase administrative departments of office supplies accounting entries (B) A.: management fee 700 Bank deposit 700 B.: management fee 700 Cash on hand 700 C.: the cost of production is 700 Bank deposit 700 D.: the cost of manufacture is 700 Cash on hand 700 8, in the debit and credit accounting method, the formation of incorrect correspondence (D) A. assets increased while equity increased B. assets increased while assets decreased C. assets increased while equ