会计从业考试《会计基础》试题 模拟 （Simulation accountant examination questions accounting basis ）.docVIP

会计从业考试《会计基础》试题 模拟 (1)（Simulation accountant examination questions accounting basis (1)） A single choice (in four answers to each question there are, there is only one right answer, please send the selected answer letters in the brackets after the title. Every day 1 points, a total of 20 points) 1. () is the basic classification of the accounting object, is the accounting object of the concrete. A. accounting elements B. accounting subjects C. accounting account D. accounting object 2. an enterprise will borrow 1 million yuan from the bank to repay the loan before the unit. A. assets increased by 1 million yuan B. liabilities increased by 1 million yuan C. assets and liabilities increased by 1 million yuan at the same time D. total liabilities remain unchanged 3. in the principle of accounting, the principle of reasonable accounting for possible expenses and losses refers to. A. comparability principle B. consistency principle Principle of accrual basis in C. D. prudence principle 4. the following accounts should be without balance at the end of the year. A. production cost B. income tax C. prepaid expenses D. accrued expenses 5. in the accounting practice, the original vouchers in accordance with the procedures and fill in the content is different, can be divided into (). A. foreign original certificate and self-made original voucher B. collection voucher, payment voucher and transfer voucher C. one time voucher, accumulative voucher and summary voucher D. general certificate and special certificate 6. accounting vouchers from (of). A. cashier B. accounting personnel C. Manager D. Supervisor 7. account reconciliation is an important content of reconciliation work. A. book record and accounting voucher check Verification of general ledger books and chronological books of B. Checking between C. detailed ledger books Verification of D. general ledger books and their subsidiary ledger books 8. enterprises use cash to pay office supplies fee of 780 yuan, accounting perso