会计学基础第十一章财务会计报告单选题.pdfVIP

第十一章财务报告

一、单选；

1.反映企业特定日期的报表是：

A.资产负债表B.利润表

C.现金流量表D.报表

2.资产负债表填列的依据是：

A.总帐各帐户余额B.总帐各帐户本期发生额

C.总帐和有关明细帐期末余额D.总帐和明细帐本期发生

额

3.资产负债表属于

A.年度报表B.季度报表

C.月份报表D.对内报表

4．资产负债表左右两方各项目的前后顺序是按排列的；

A.重要性B.偿付期限

C.流动性D.货币性

5．我国企业制度规定资产负债表采用结构；

A.单步式B.多步式

C.帐户式D.报告式

6．资产负债表的依据等式；

A.资产—负债=所有者权益B.利润=收入—费用

C.资产=负债+所有者权益D.总额=

占用总额

Chapter11FinancialAccounting

Report

1.Single

choice;

1.Reportsthatreflectspecificdatesofthe

companyare:

A.BalancesheetB.IncomestatementC.

CashflowstatementD.Accounting

statement

2.Thebasisforfillinginthebalancesheet

is:

A.BalanceofeachaccountinthegeneralledgerB.Theamountofeachaccountin

thecurrentperiodofthegeneralledgerC.Thebalanceofthegeneralledgerandrelate

ddetailedledgerD.Theamountofthegeneralledgeranddetailedledgerinthecurrent

period

3.Thebalancesheet

belongsto

A.AnnualstatementB.Quarterly

statementC.MonthlystatementD.

Internalstatement

4.Theorderoftheitemsonbothsidesofthebalancesheetisarrangedaccordingto;

A.ImportanceB.RepaymentperiodC.

LiquidityD.Monetary

5.Thebalancesheetadoptsastructureaccordingtotheaccounting

systemofmycountrysenterprises;

A.Single-stepB.Multi-stepC.AccountD.

Reporting

6.Thebasisofthebalancesheetaccounting

equation;

A.Assets-Liabilities=OwnersEquityB.Profits=Revenues-