2011浙江会计基础（2011 Zhejiang accounting basis）.docVIP

2011浙江会计基础（2011 Zhejiang accounting basis） First, single choice questions 1., the capital movement of enterprises is composed of all links, and does not include (D). A. capital input Application of B. funds C. capital withdrawal D. capital appreciation 2. according to the provisions of the enterprise accounting standards, the following period of time, not as the accounting period is (B) A. year B. half moon C. quarter D. monthly 3. the accounting elements that reflect the business results of enterprises, also known as dynamic accounting elements, constitute the basic framework of income statement. The following are not part of dynamic accounting elements (B). A. income B. cost C. fee D. profit 4. the following non current liabilities are (A) A. payable notes B. payable bonds C. long term borrowing D. long term payables 5. the following items which are not subject to general ledger are (B) A. raw materials B. armour material C. accounts payable D. accounts receivable 6. the relationship between account and account, the following statement is incorrect (A) A. are of the same caliber, but different in nature B. account is the specific use of accounting subjects C. no account, the account lost the basis for setting In the actual work of D., the accounting subjects and accounts are often not strictly distinguished, but they are mutually interchangeable 7. the basic elements of the accounting entries are not included (A) A. bookkeeping time B. bookkeeping symbol C. account amount D. account name 8. in the following original documents, it is not the original certificate made by the unit (C) A. receipt B. quota requisition C. purchase contract D. requisition In the following 9. items, the basic content that does not belong to the original certificate must be (C) A. fill in the certificate name, date and number B. economic business summary Accounting voucher corresponds to C. D. fill in, handling personnel signed and sealed 10. the following is not a summary of the original