初级会计实务基础习题：资产章节主要内容.pdfVIP

Chapter1Assets

Maincontentof

thischapter

1.MonetaryfundsCashonhandBankdepositsOther

monetaryfunds2.Receivabandprepayments

NotesreceivableAccountsreceivablePrepaid

accountsOtherreceivabImpairmentofaccounts

receivable3.TradingfinancialassetsTheconceptof

tradingfinancialassetsAccountingtreatmentof

tradingfinancialassets4.InventoryInventory

overviewRawmaterialsPackagingLow-value

consumabEntrustedprocessingmaterials

InventorygoodsInventoryinventoryImpairmentof

inventories5.Held-to-maturityinvestmentsContents

ofheld-to-maturityinvestmentsAccountingtreat

mentofheld-to-maturityinvestments6.Long-term

equityinvestmentOverviewoflong-termequity

investmentsAccountingtreatmentoflong-term

equityinvestmentsusingtheequitymethod

Accountingtreatmentoflong-termequityi

nvestmentsusingthecostmethodImpairmentof

long-termequityinvestments7.Available-for-sale

financialassetsContentsofavailable-for-salefi

nancialassetsAccountingtreatmentof

available-for-salefinancialassets8.Fixedassetsand

investmentrealestateFixedassetsInvestmentreal

estate9.IntangibleassetsandotherassetsIntangible

assets

其他资产

一、单项选择题

1.对于已经收款而企业尚未入账的未达账项，企业应作的处理为（）。

A.以“”为原始记录将该业务入账

B.根据“存款余额调节表”和“”原始凭证入账

C.在编制“存款余额调节表”的同时入账

D.待有关结算凭达账

【】D

【解析】对于因未达账项而使和存款账二者账面余额出现的差额，

无需作账面调整，待有关结算凭达后再进行账务处理。

2.下列应收、暂付款项中，不通过“其他应收款”科目核算的是（）。

A.应收公司的赔款

B.应向购货方收取的代垫运杂费

C.应向职工收取的各种垫付款项

D.应收出租包装物的