会计制度设计（Accounting system design）.docVIP

会计制度设计（Accounting system design） First, individual choice questions (10 questions) 1., in accordance with the provisions of the current accounting system, in the design of fixed assets depreciation of the time range, usually (). A. put into use the beginning of the month, withdraw from the use of the month to stop mentioning B. put into use next month, start, withdraw, use next month, stop mentioning The day when the C. was put into use was started and the withdrawal was made on the day of withdrawal D. put into use next month, start, withdraw from the use of the month to stop mentioning [correct answer] B [your answer] C 2. the chief person who signs on the fixed assets inventory is (). A. supervisor, stock keeper and custodian B. financial controller, stock taking person, tabulating person C. supervisor, stock taking and tabulating D. supervisor, financial controller, tabulation maker [correct answer] A [your answer] B 3. the three segments of the processing process held to maturity are not included. A. purchase B. earnings C. for sale D. impairment [correct answer] D [your answer] D [answer correctly] 4. whether the following items can not be used as a long-term investment with a market value, whether or not a long-term investment impairment provision should be made is made. A. the current market value is below book value B. the investment has been suspended for one year C. invested enterprises suffered serious losses in those years D. is liquidated by the investment enterprise [correct answer] A [your answer] A [answer correctly] 5., in order to ensure that the approval personnel objectively analyze the feasibility and rationality of investment. The staffing of the A. investment plan is separated from the investment approval Officer The operators of the B. investment business are separated from the investment approval staff C. investment accounting personnel are separated from the investment approval personnel D. investment dividends and interest managers are se