中级会计试题（Intermediate accounting questions）.docVIP

中级会计试题（Intermediate accounting questions） This paper is contributed by lingyan1224 DOC documents may experience poor browsing on the WAP side. It is recommended that you select TXT first or download the source file to the local machine. Test code: 2016 2003 2004 - the Central Radio and TV University School of the year Open College final exam, Financial Accounting Intermediate Accounting questions 7 2004 years, multiple-choice questions (choose from four options for each of the following items in a correct, and the number of letters in question in parentheses. Every day 1 points, a total of 20 points) accounting procedures and methods used by the 1. of an enterprise, before and after each period should be consistent, not free to change. The accounting principle embodied in this requirement is (). A. correlation principle, B. consistency principle, C. comparability principle, D. reliability principle 2. A. B accrued expenses other payables C. long-term borrowing D. long-term payables 3. in the business activities of the cash income, not timely, directly sent to the bank for the payment of the spending unit. This is called behavior. A. replace B ious private deposit of public funds C. D. 4. zuozhi coffers following settlement, which can be used for the city, but also can be used for remote (is). A. cheque settlement B. C. exchange settlement bank note clearing D. commissioned the settlement of receivables 5. using the allowance for bad debts accounting, enterprises of the actual occurrence of the bad debts, accounting should be debited to account for (). A. accounts receivable B. management fee C. bad quasi fou D. bank deposit in 6, for the period of this period belongs to the accounting errors, correct accounting methods (is). A. B. does not make any adjustment to adjust the pre adjustment of the amount of C. related project related project amount D. directly adjust this period of undistributed profits of 7. enterprises developed a patent, the relevant expenses incurr