会计基础第八章单选题与答案.pdfVIP

基础第八章单选题

1下列报表中，()反映企业在某一特定日期财务状况。A.

利润表

B.利润分配表

C.资产负债表

D.现金流量表

：C

2下列有关财务报告的表述中，不正确的是()

A.财务报告是指企业对外的反映企业某一特定日期财务状

况和某一期间经营成果、现金流量等信息的文件

B.财务报告分为年度、半年度、季度和月度

C.报表附注是财务报告的重要组成部分

D.企业财务报告，即指企业编制的报表

：D

3下列账簿中，属于账簿主体而且是编制财务报表主要依据

的是()

A.账

B.分类账

C.备查账

D.订本账

：B

AccountingBasicsChapter8

MultipleChoiceQuestion

1Inthefollowingaccountingstatements,()reflectthefinancialstatusofthe

enterpriseonaspecificdate.

A.Income

StatementB.

Profit

Distribution

StatementC.

BalanceSheet

D.CashFlow

Statement

Answer:C

2Amongthefollowingstatementsaboutfinancialaccountingreports,the

incorrectoneis()

A.Financialaccountingreportreferstodocumentsprovidedbytheenterprisetothe

outsideworldthatreflectsthefinancialstatusoftheenterpriseonaspecificdateand

operatingresults,cashflowandotheraccountingperiod.B.Financialaccountingreports

aredividedintoannual,semi-annual,quarterlyandmonthly.C.Notestotheaccounting

statementsareanimportantpartofthefinancialaccountingreport.D.Corporate

financialaccountingreportsrefertotheaccountingstatementspreparedbythe

enterprise.

：D

3Amongthefollowingbooks,themainbasisforpreparingfinancialaccounting

statementsis()

A.Journal

B.Ledger

C.

Recording

D.

B

o

okkeeping

Answer:B