2011重庆会计从业资格考试试题-会计基础 2（2011 Chongqing accounting qualification examination questions - accounting basis 2）.docVIP

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2011重庆会计从业资格考试试题-会计基础 2（2011 Chongqing accounting qualification examination questions - accounting basis 2）.doc

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2011重庆会计从业资格考试试题-会计基础 2（2011 Chongqing accounting qualification examination questions - accounting basis 2）

2011重庆会计从业资格考试试题-会计基础 2（2011 Chongqing accounting qualification examination questions - accounting basis 2） This article is contributed by lDOC documents may experience poor browsing on the WAP side. It is recommended that you first select TXT, or download the source file to the local view. Chongqing City accounting qualification examination (A2) in Chongqing city in 2010 accounting qualification examination (A2) examination forms: 100 out of 120 minutes for the test of time: the closed book examination form ID number - ticket number, ID number, ticket number, name of seating Editor: Zhang Moliang (1) individual choice questions (1 points per subject, 20 points in total); individual choice questions (the items of which are liquid assets are. 1, belong to the current assets of the following items is (D) A plant B transport equipment C patent D cash of the following does not belong to the assets are assets (not to the 2, the following is (B). A accounts receivable, B, accounts receivable, C, notes receivable, D patent rights, the following are the securities of the enterprise. 3, the following are not corporate securities, (D) A shares, B treasury bonds, C, corporate bonds, D, letter of credit deposits, the following economic transactions, the need for accounting is not. 4, the economic and business transactions, without the need for accounting is (C) A will receive cash in the bank stock B C D signed a sales contract purchase commodity sales payment million million yuan, 5 at the end of 5, total liabilities of 1 million yuan enterprises, June accounts receivable 50 thousand yuan, receipt of purchase live one million yuan. Advance payment of 80 thousand yuan, at the end of 6 to calculate the payable product sales tax 5 thousand yuan. The total liabilities at the end of the month are (A). 108.A B C 1 million 85 thousand yuan 1 million 35 thousand yuan 1 million 135 thousand yuan 1 million 60 thousand yuan D accounting is 6, accounting subject is (A) A account