考试史

1.()alsoknownasthereflectionfunctionofaccounting.

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2.Inaccounting,thedifferencebetweenthecurrentperiodandthenoncurrentperiodarisesbecauseofthe()basicassumptions,sothatdifferenttypesofaccountingentitieshavethebasisforbookkeeping.

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3.Aunitprepaid1800yuanofpropertyinsurancepremiuminthethirdquarterinJuneandpaid3900yuanofloaninterestinthecurrentquarter(including1300yuaninMayand1300yuaninApril);Thebankdepositisusedtopaytheadvertisingfeeof30000yuanthismonth.Accordingtothecashbasis,thefeeconfirmedbytheunitinJuneis()

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4.Acompanyboughtamachinefor90000yuan.Themachinehasbeenputintouseandthepaymentforthegoodshasnotbeenpaid.Theoccurrenceofthisbusinessmeans()

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5.()isthetheoreticalbasisofdoubleentrybookkeepingandthepreparationofbalancesheet.

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6.Theopeningbalanceoftheenterprise's"bankdeposit"accountis8000yuan,theamountincreasedinthecurrentperiodis2000yuan,andtheamountdecreasedinthecurrentperiodis1000yuan,thentheclosingbalanceofthe"bankdeposit"accountis()yuan

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7.Thebalanceofaccountspayableofcompanyaatthebeginningofthemonthis800000yuan.Abatchofmaterialsarepurchasedthismonth,andthepaymentforgoodsis300000yuan.Thepaymenthasnotbeenpaid.Inaddition,500000yuanisowedforgoodspurchasedinthepreviousperiod,thenthebalanceofaccountspayablethismonthis()

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8.Inthetrialbalancepreparedbycompanyaattheendofthemonth,thetotaldebitamountofallaccountsinthecurrentmonthis1.36millionyuan,andthetotalcreditamountofaccountsotherthanpaidincapitalinthecurrentmonthis1.2millionyuan,thenthepaidincapitalaccount()

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9.Thetotalassetsofanenterpriseare1.8millionyuanandtheliabilitiesare600000yuan.Aftertheenterprisereceivesaninvestmentof400000yuananddepositsitinthebank,thetotalowner'sequityoftheenterpriseis()millionyuan.

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10.Theopeningbalanceofthe"accountsreceivable"accountofacompanyis5000yuan,thedebitamountinthecurrentperiodis4000yuan,thecreditamountinthecurrentperiodis7000yuan,andtheclosingbalanceoftheaccountis()

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1.Accordingtotheaccountingstandardsforbusinessenterprises-basicstandards,theinterimaccountingperiodis()

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2.Accordingtotheprincipleofaccrualbasis,theincomeandexpensesthatshouldbeincludedinthecurrentperiodare()

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3.Amongthefollowingitems,thosethatshouldberecognizedasenterpriseassetsare()

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4.Amongthefollowingaccounts,thosebelongingtoprofitandlossaccountare()

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5.Amongthestatementsaboutdoubleentrybookkeeping,thecorrectonesare()

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6.Whenthedebitandcreditbookkeepingmethodisusedtoprepareaccountingentries,itcanprepare()

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7.Thefollowinggeneralledgeraccountsare()

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8.Thecompositionofowner'sequityisusuallydividedinto()items

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9.Intheaccountingofproductsalesbusiness,aftertheperiodendcarryforward,thefollowingaccountsshouldhavenobalance()

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10.Thetrialbalancemethodofdebitandcreditbookkeepingincludes（）

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1.Accountingisanadministrativeworkthattakescurrencyasthemainunitofmeasurementandusesspecialmethodstocalculateandsupervisetheeconomicactivitiesofaunit.（）

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2.Thelegitimacyreviewofaccountingsupervisionismainlytocheckwhetherallfinancialrevenuesandexpenditurescomplywiththefinancialrevenueandexpenditureplanofspecificobjectsandwhetheritisconducivetotherealizationofbudgetobjectives.（）

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3.Allprofitsandlossesoftheenterpriseshallbeincludedinthecurrentprofitsandlosses.（）

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4.Whenanenterpriseobtainsincome,itwillincreaseitsassetsandincomeatthesametime,orreduceitsliabilitieswhileincreasingitsincome.（）

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5.Accountisthebasicclassificationofaccountingobjects.（）

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6.Itemsthatperformclassifiedaccountingforthespecificcontentsofaccountingsubjectsarecalledaccountingelements.（）

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7..Underdebit/creditbookkeeping,debitindicatesincreaseandcreditindicatesdecrease.（）

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8.Inaccountingprocessing,onlyaccountingentriesofonedebitandonecredit,onedebitandmultipleloansandonecreditandmultipleborrowingscanbeprepared,butaccountingentriesofmultipledebitandmultipleloanscannotbepreparedtoavoidconfusionofcorrespondence.（）

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9.Thebookkeepingsymbolsofdoubleentrybookkeepingare"debit"and"credit".（）

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10.Accountspayableandprepaymentarebothliabilityaccounts.（）

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