[山东]2006年《会计基础》试题及答案（[shandong] 2006 accounting basis test questions and answers）.docVIP

[山东]2006年《会计基础》试题及答案（[shandong] 2006 accounting basis test questions and answers） [shandong] 2006 accounting qualification examination accounting basis questions and answers One, the single item choice (the following alternative answer each question, there is only one right answer, please according to the requirements of sheet, with a 2 b pencil full filling the answer you selected in the sheet number information point, answer on the paper roll is invalid. This topic is a 40 points, each item 1. Dont choose, multiple-choice or wrong, did not score.) The basic function of accounting is (B). A. Reflection and assessment B. accounting and supervision Prediction and decision making D. analysis and management In the basic premise of accounting, it is (A) that defines the scope of accounting and the scope of accounting information. The subject of accounting B. continuous operation C. Accounting stage D. Monetary measurement In the following items, the non-assets item is (D). A. prepaid account B. accounts receivable C. Deferred expenses The receivables 4. The balance sheet asset item is arranged in accordance with its (C) size. A. the importance of B. profitability C. liquidity D. consistency 5. In the following economic activities that occur, the total amount of assets and total liabilities can be caused by (B). A. draw and accept commercial drafts against the external accounts before payment B. Payment by bank deposit before payment The joint venture expires and returns the investors investment D. Increase the surplus reserve capital 6. The cost of accounting elements in Chinese enterprises refers to (C). A. production costs and period costs B. Operating costs and non-operating expenses C. Operating costs and period costs D. operating costs, period expenses and non-operating expenses 7. In the following items, the property of the enterprise is not (B). A. fuel B. packing materials C. in the product D. the patent right 8. In respect of the requirements of accounting reco