会计基础七章全真模拟题.pdfVIP

一、单项选择题

1.下列情况下，()企业应当采用局部财产清查。

A.年终决算前

B.企业清产核资时

C.企业更换财产保管人员时

D.企业改组为制试点企业时

：C

2.下列项目中，属于账证核对内容的是()。

A.账簿与记账凭证核对

B.总分类账簿与所属明细分类账簿核对

C.原始凭证与记账凭证核对

D.存款账与核对

：A

解析：账证核对是指核对账簿记录与原始凭证、记账凭证的时间、内

容、记账方向、金额、凭证号是否相符。

3.下列情况下，()企业应进行局部财产清查。

A.年终决算前

B.单位撤销、合并

C.单位改制

D.更换实物保管员

1.Singlechoice

question

1.Inthefollowingcircumstances,()enterprisesshalladoptlocal

propertyinventory.

A.Beforetheyear-endfinalaccountsB.

Whentheenterpriseisclearedand

verifiedC.Whentheenterprisereces

thepropertycustodianD.Whenthe

enterpriseisreorganizedintoa

joint-stockpilotenterpriseAnswer:C

2.Amongthefollowingitems,thecontentofaccountand

certificateverificationis().

A.Verificationofaccountingbooksand

accountingvouchersB.Verificationofgeneral

ledgerbooksandtheiraffiliateddetailedledger

booksC.Verificationoforiginalvouchersand

accountingvouchersD.Verificationofbank

depositjournalsandbankstatements

Answer:AAnalysis:AccountandCertificateVerificationreferstocheckingwhetherthe

accountingbookrecordsmatchthetime,content,accountingdirection,amount,and

vouchernumberoftheoriginalvoucherandaccountingvoucher.

3.Underthefollowingcircumstances,()enterprisesshould

conductalocalpropertyinventory.

A.Beforetheyear-end

finalaccountsB.Unit

revocationormerger

C.Unitreorganization

D.Recementof

physicalstorage

officer

4.企业现金出纳人员发生变动时，应对其保管的现金进行清查。下列

关于该清查类别的表述中，正