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会计基础判断题(Basic accounting judgment).doc
会计基础判断题(Basic accounting judgment)
Exercises (judgment questions 1)
First, the judgment question
1. the economic activities of any specific object that can be expressed in monetary terms are the contents of accounting and supervision.
A. pair
B. wrong
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The correct answer: A
2., the basic premise of accounting is also called accounting hypothesis, because of its lack of objectivity and people can not prove it.
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B. wrong
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The correct answer: B
3. enterprise group is not an independent legal person, but it can also be regarded as an accounting entity.
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B. wrong
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The correct answer: A
4., the continuous operation means that the enterprise can continue to operate, so it is just an accounting assumption, lack of objective basis.
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B. wrong
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The correct answer: B
5. on the use of machinery and equipment, factories and other fixed assets, only in the premise of sustainable management can only be in the use of machinery and equipment within the period, in accordance with its value and usage, determined by a method of depreciation depreciation.
A. pair
B. wrong
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The correct answer: A
6. asset refers to the past, present, future events and transactions formed and owned by the enterprises economic resources, the resource is expected to bring economic benefits to the enterprise.
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B. wrong
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The correct answer: B
7. accounting element is the basic unit of accounting statements.
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The correct answer: A
8. the accounting equation of income cost = profit is the theoretical basis of double entry bookkeeping method and the basis of compiling balance sheet.
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