[转] 管帐从业资格测验试题及谜底-09年管帐证测验试题,管帐从业资格测验,管帐证测验网(国外英文资料).docVIP

[转] 会计从业资格考试试题及答案-09年会计证考试试题,会计从业资格考试,会计证考试网 One, single item choice (total 40, a total of 40 points) The basis of enterprise accounting is (C) A, cash basis B, cash payment system C, accrual system D, cash payment system The most basic of the six elements of accounting is (C) A, net assets B, income C, assets D, liabilities The most important basis of asset measurement is (B) A, current cost B, historical cost C, current market value D, net realisable value The interim regulations on cash management are: (C) B, the peoples bank of China The standing committee of the state council, the state council and the peoples congress In case of collection, the payee shall handle the collection, whether by mail or telegraph The second link of the collection certificate is (B) A, debit certificate B, credit certificate C, return D, payment notice On May 2, 2003, a business order will be drawn up on March 23, 2003 and accepted for six months According to the face value of 100,000 days, the coupon rate is 10%, the bank discount rate is 12%, the net value of the enterprise is: (C) A: its 99995 yuan To complete the entrance of the raw materials, the material entry form should be filled in, and the accounting entry shall be recorded as (D). B: raw materials Credit: management fees: other business expenses C, borrowing: raw materials D, borrowed: raw materials Credit: manufacturing cost: production cost The packaging that is sold and sold separately from the commodity, accounting process (B) A, borrowing: business expenses B, borrowing: other business expenses Loan: package loan: package C, borrowing: production cost D, borrowing: operating expenses Loan: package loan: package When a business plan is prepared for falling inventory, it should be written (C) A, business expenses B, product sales charge C, charge D, and amortization cost Company A: the purchase of B shares of company B in cash on May 2, 2002, is 15 yuan per share for the purchase process The company pays the relevant t