财务报表相关单选题与练习.pdfVIP

Chapter6Financial

Statements

1.Singlechoice

question

1.Inthefollowingstatements,()canreflecttheassetsownedbythecompanyatacertai

npointintime,thedebtsthatneedtoberepaid,andthenetassetsownedbyinvestors.

A.BalancesheetB.

IncomestatementC.

Cashflowstatement

D.Statementof

changesinowners

equity

2.Thebalancesheetofenterprisesadoptsthe()

structure.

A.

Multi-step

B.

Report-style

C.Single-step

D.

A

ccount-style

3.Amongthefollowingitems,whichoneisanon-currentassetiteminthebalancesheet().

A.Dividends

receivable

B.Inventory

C.Construction

materials

D.

Constructioni

nprogress

4.Amongthefollowingitems,theonethatbelongstothecurrentliabilitiesitemofthe

balancesheetis().

A.Specialpayab

B.Long-termpayab

C.Non-currentliabilitiesdue

withinoneyearD.Estimated

liabilities

5.Amongthefollowingbalancesheetitems,theonesthatcanbefilledindirectlybasedontheclosing

balanceofthegeneralledgeraccountare().

A.货币

B.应付账款

C.性金融资产

D.短期借款

6.下列资产负债表项目中，需要根据明细账科目余额计算填列的是（）。

A.开发支出

B.其他应收款

C.存货

D.短期借款

7.下列资产负债表项目，应根据总账科目和明细科目余额分析计算填列的是

（）。

A.预收款项

B.长期借款

C.固定资产

D.短期借款

8.下列资产负债表项目中，应根据有关科目余额减去其备抵科目余额后的净额填

列的项目是（）。

A.预收款项

B.成本模式计量的投资性

C.货币

D.应付账款

9.“预付账款”科目明细账中的借方余额和“应付账款”科目明细账中的借方余

额合计数，应填入的资产负债表的项目是（）。

A.应收账款

B.预付款项

A.Monetaryfunds

B.Accounts

payableC.Trading

financialassetsD.

Short-term

borrowings

6.Amongthefollowingbalancesheetitems,theonesthatneedtobefilledinbasedonthebalance

calculationofthedetailedaccountare().

A.Development

expenditureB.

Other

receivabC.

InventoryD.

Short-term

borrowings

7.Thefollowingbalancesheetitemsshouldbefilledin()basedontheanalysisand

calculationofbalancesofgeneralled