2012年会计基础试题及答案四(国外英文资料).docVIP

2012年会计基础试题及答案四(国外英文资料) First, individual choice questions 1., the enterprises capital movement is made up of various links, it does not include (D). A. capital input B. fund utilization C. withdrawal of funds D. capital appreciation 2. in accordance with the provisions of the accounting standards for enterprises, the following period of time, not as the accounting period is (B) A. B. half moon C. quarter D. monthly 3., the accounting elements that reflect the results of enterprise operation, also called dynamic accounting elements, constitute the basic framework of income statement. The following are not part of dynamic accounting elements (B). A. income B. cost C. fee D. profit 4. the following non current liabilities are (A) A. notes payable B. payable bonds C. long term borrowing D. long term payables 5. the following items which are not covered by the general ledger are (B) A. raw materials B. armour material C. accounts payable D. accounts receivable 6. the relation between account and account, the following statement is incorrect (A) A. the two are the same caliber, but different in nature The B. account is the concrete use of the account C. no account, the account lost the set basis In the actual work of D., the accounts and accounts are not strictly differentiated, but they are mutually interchangeable 7. the basic elements of the entries are not included (A) A. billing time B. accounting symbol C. amount of account D. account name 8. in the following original documents, it is (C) not belonging to the original documents made by the unit A. material receipt B. quota requisition C. purchase contract D. requisition In the following 9. items, the basic content that must not have belonged to the original certificate is (C) A. fill in the certificate name, date and number B. economic business summary Accounting voucher corresponds to C. D. fill in, handling personnel signed and sealed 10. the following is not a summary of the original document is (B) A. sends the