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会计学题库之复式记帐原理（The principle of double account in accounting item bank）.doc
会计学题库之复式记帐原理（The principle of double account in accounting item bank）
Standardized test questions
Task: the third chapter: double entry bookkeeping principle
Objective questions
1, single choice questions
The 1.1 () equation is the theoretical basis of double entry bookkeeping and the preparation of balance sheet.
A. assets = substitute capital + paid in capital
B. assets = Liabilities + owners equity
C. income expense = profit
D. asset liability = owners equity
Your answer: answer: B
1.2 in general, the balance of the account is in the same place as that of the account.
A. increase
B. reduction
Occurrence of C.
D. balance
Your answer: answer: A
One point three
An enterprise at the beginning of the month the total assets of 500 thousand yuan, the month of the following operations: (1) to obtain bank loans of 300 thousand yuan in the bank; (2) the purchase of materials 20 thousand yuan of bank deposits; (3) the accounts receivable 80 thousand yuan in the bank; (4) to the bank deposit payment of 60 thousand yuan. The total assets at the end of the month are (RMB) yuan.
A.80 million yuan
B.74 million yuan
C.82 million yuan
D.72 million yuan
Your answer: answer: B
1.4 set up account according to ().
A. accounting object
B. accounting elements
C. accounting subjects
D. accounting equation
Your answer: answer: C
The final balance of the accounts of the 1.5 liabilities and the owners equity is usually in the range of ().
A. debit
B. debit and credit
C. credit
D. debit or credit
Your answer: answer: C
One point six
An enterprise at the beginning of the month the total assets of 1 million yuan, the following two transactions: (1) to obtain bank loans of 150 thousand yuan in the enterprise bank account; (2) with bank deposit repayment accounts payable 100 thousand yuan. The total rights and interests are (RMB) yuan.
A.75 million yuan
B.105 million yuan
C.125 million yuan
D.135 million yuan
Your answer: answer: B
One point seven
The total assets of an enterprise is 60000 yuan,
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