《基础会计》试卷五（Basic accounting test paper five）.doc

《基础会计》试卷五（Basic accounting test paper five） Basic accounting test paper five Individual choice questions (each item has only one correct answer, 1 points per subject, 15 points each) 1., the accounting entity assumes accounting (B). A. time range, B. space range, C. period, cost range, D., cost range of expenditure 2. the relationship between the amounts in each account can be expressed as (D). A. left the amount total amount of the total number = right B. the current balance at the end of the period = the current balance of the initial period C. initial balance = end balance - decrease in current period + increase in current period D. current increase = end balance + decrease in current period - initial balance 3. any of the following items of non operating income is available (D). A. sale of scrap revenue B. main business income The income of D. fixed assets C. rental fixed assets 4. of the following accounts, which belong to the clearing account and the liability account, are (A). A. accounts receivable, B., bills receivable, C. prepayments, D. receivables The limit of 5. requisitions according to the fill method belongs to (D). A. a primary document B., which summarizes the original document C. calculates the original document D. accumulated original certificate 6. the following is not fill in the original certificate is required (D). A. records real B. content integrity C. procedures complete, D. language fluency 7. the following special journals are (A). A. cash journal, B. fixed assets Journal C. semi manufactured journal, D., finished goods Journal 8. the following is not a reconciliation requirement, the check is (B). A. account check, B. account reconciliation C. detailed account check, D. account check Summary of 9. subjects, accounting procedures and summary of accounting documents, accounting procedures common point is (C). A. keeps the correspondence between subjects B. aggregate responses to similar economic businesses C. simplify general ledger regis