二○○五年江苏省会计从业资格考试试卷《会计基础》(Two, five, Jiangsu accounting qualification examination papers accounting basis.).docVIP
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二○○五年江苏省会计从业资格考试试卷《会计基础》(Two, five, Jiangsu accounting qualification examination papers accounting basis.)
二○○五年江苏省会计从业资格考试试卷《会计基础》(Two, five, Jiangsu accounting qualification examination papers accounting basis.)
Two year accountant qualification examination paper of Jiangsu
Fundamentals of accounting
A multiple-choice question (for each of the following alternative answers, only one with the correct answer. Please insert the number of the answer in English capital letters. This kind of problem a total of 15 points, 1 points every day. Multiselect, wrong, not the election did not score. )
1. the following businesses do not affect the total amount of assets in the accounting equation.
A. pays bank taxes with bank deposits, B. deposits with banks, and deposits with banks
C. uses bank deposits to buy raw materials and D. to extract fixed assets
2. () refers to the accounting entity in the foreseeable future, according to the normal management policy and established business objectives.
A. accounting division B. continued operation C. accounting entity D. monetary measurement
3. securities are securities that represent the ownership or control of a property, such as.
A. bank drafts, B. bank notes, C. shares, D. checks
4. the basis for setting up subsidiary ledger accounts is ().
A. general ledger, B. subsidiary ledger, C. trial balance, D. accounting elements
5. in the following accounting entries, a simple entry is ().
A. a borrow a loan, B. a borrow more loans, C. a loan, borrow more D., borrow more loans
6. to the bank to withdraw cash, should be based on the relevant original documents (fill).
A. collection voucher, B. payment voucher, C. transfer voucher, D. collection and payment voucher
7. the following options cannot be used as the basis for the preparation of accounting vouchers.
A. invoice, B. invoice, C. invoice, D. purchase and sale contract
8. before it is opened, the account pages have been bound together, and the reconciliation page has been consecutively numbered to be called ().
A. book this account, B. loose leaf account, C. card account, D. joint account
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