会计再教育小企业制度答案（Accounting re education small enterprise system answer）.docVIP

会计再教育小企业制度答案（Accounting re education small enterprise system answer） Small business accounting system Lecture 1 First, single choice questions: 1, small business accounting system stipulates that accounting should be divided into accounts and financial accounting statements, reflecting the basic premise of (A). A and Accounting Division B and mixing ratio C, timeliness D, continuous operation Analysis: small business accounting system stipulates that accounting should be divided during the accounting period, the settlement of accounts and the preparation of financial accounting reports. The accounting period is divided into annual, semi annual, quarterly and monthly, and the date of start and end is determined according to the Gregorian calendar. 2, small business accounting system stipulates that accounting should be based on small enterprises sustained, normal production and management activities as the premise, embodies the basic premise of (B). A, accounting entity B, continuous operation C and Accounting Division D and currency measurement Two, multiple-choice questions: 1, the content of the accounting system for small enterprises mainly includes (ABC). A, general provisions B, accounting subjects and instructions C, financial accounting report D, special provisions 2, small and medium-sized enterprise standard mainly according to enterprise (ABCD) index to determine. A, number of employees B, sales C and total assets D, industry characteristics Three. Judgment questions: 1, enterprises that do not raise funds outside are small enterprises. (wrong) 2. Small enterprises stipulated in the accounting system of small enterprises mainly refer to non enterprise legal person organizations. (wrong) Analysis: small business accounting system applies to enterprises established in Peoples Republic of China without raising funds and operating in small scale. No external funding refers to the public issuance of stocks or bonds of the enterprise, not public issuance of stoc