中级财务会计 试题 - 萧山电大（Intermediate financial accounting questions - Xiaoshan TV University）.docVIP

中级财务会计 试题 - 萧山电大（Intermediate financial accounting questions - Xiaoshan TV University） The document is from the network, I collected and sorted out, if there are omissions, errors, but also ask me to correct! Intermediate financial accounting questions Examination paper code: 2016 The second term of open specialty final examination of the 2003-2004 academic year of The Open University of China Intermediate financial accounting questions of Finance and accounting July 2004 A single choice (choose from four options for each of the following items in a correct, and the number of letters in the brackets after the title Every day 1 points, a total of 20 points) 1. the accounting procedures and methods used by an enterprise should be consistent as far as possible, and should not be changed arbitrarily The accounting principle embodied in this requirement is () A. relevance principle, B. consistency principle C. comparability principle D. reliability principle 2. the accounting account of the long-term interest payable by the enterprise is () A. accrued expenses B other payable C. long term loan D. long term payables 3. cash receipts from business activities are not sent to banks in time, and are directly used to pay the expenses of the units This is called behavior A. ious replace B public funds private deposit C. D. personal coffers 4. in the following settlement methods, both can be used in the city, and can be used in different places is () A. cheque settlement B Exchange settlement C. bank cashier settlement D. entrusted settlement 5. 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 costs C. bad D. quasi fou bank deposit 6, the correct accounting treatment is the accounting error of this period A. does not make any adjustments, B. adjust the amount of related items in the earlier stage C. adjusts the amount of the relevant items in this per