3.企业所有的利得和损失均应计入当期损益。（）

4.企业取得收入，会表现为资产和收入同时增加，或者是在增加收入的同时减少负债。（）

5.会计科目是对会计对象的基本分类。（）

6.对会计科目的具体内容进行分类核算的项目，称为会计要素。（）

7.借贷记账法下，借方表示增加，贷方表示减少。（）

8.在会计处理中，只能编制一借一贷、一借多贷、一贷多借的会计分录，而不能编制多借多贷的会计分录，以避免对应关系混乱。（）

10.应付账款和预付账款一样都是负债类科目。（）

1.()alsoknownasthereflectionfunctionofaccounting.

2.Inaccounting,thedifferencebetweenthecurrentperiodandthenoncurrentperiodarisesbecauseofthe()basicassumptions,sothatdifferenttypesofaccountingentitieshavethebasisforbookkeeping.

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

4.Acompanyboughtamachinefor90000yuan.Themachinehasbeenputintouseandthepaymentforthegoodshasnotbeenpaid.Theoccurrenceofthisbusinessmeans()

5.()isthetheoreticalbasisofdoubleentrybookkeepingandthepreparationofbalancesheet.

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

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

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