08会计从业资格考试《会计基础》模拟题一（08 accounting qualification examination accounting basis simulation topic 1）.docVIP

08会计从业资格考试《会计基础》模拟题一（08 accounting qualification examination accounting basis simulation topic 1） The accounting practice qualification examination the accounting foundation simulation problem one The 2008-4-7 15:26:54 at China accounting network - One, the single item choice (each item in the four answer choices given, there is only one correct answer, please fill in the letters of the selected answer questions within parentheses. Each item 1 minute, a total of 20 points) The following items are of current liabilities (). Paid-up capital Prepaid expenses Accounts receivable To be amortized When there are many different ways of choosing a particular accounting item, you should choose the accounting treatment method that avoids the profit of the inflated enterprise as much as possible, and the following principle is (). Importance principle B. the principle of prudence The principle of accrual basis Matching principle The following subjects belong to the profit and loss class (). Manufacturing cost The source of this years profit: big test Prepaid expenses D. Main business taxes and additions 4. An enterprise has a short-term loans of 400000 yuan, in early this month to the bank borrowing short 450000 yuan, to a bank to repay the short-term borrowing 200000 yuan, the end of the month short-term borrowing account has a balance of (). The borrower is 650,000 yuan Credit 650,000 yuan C: the borrower is 150,000 yuan D) In the following accounting errors, the bookkeeping error that can be judged by compiling the trial balance is (). A. miss an economic business B. wrong use of the accounting subject C. only the debit or credit of the accounting entry is registered, and the other party is omitted D. reverse the bookkeeping direction The corresponding relationship in an account is (). A. the relationship between the total ledger and the detailed ledger The relationship between the accounts should be borrowed C. The relationship between an asset class account and a liabilit