会计基础预测卷一：单选题及.pdfVIP

2015AccountingPractitionerExaminationAccounting

FundamentalsPredictionPaper1

1.Single-choicequestions(thereare30questionsinthiscategory.Eachquestionisworth1point,atotalof30

points.Amongthealternativeanswerstoeachquestion,thereisonlyonecorrectanswerthatmeetsthe

meaningofthequestion.Multiplechoices,wrongchoices,andnochoiceswillnotbescored)

1.Amongthefollowingitems.Whatisnotanaccounting

methodis().

A.

Double-entry

accounting

B.Cost

calculation

C.Property

inventory

D.Preparefinancial

budget

2.Thestartingpointofdailyaccounting

workis().

A.Fillinaccounting

vouchers

B.Property

Inventory

C.Setupaccountingaccounts

andaccounts

D.Registeracco

untingbooks

3.Whichofthefollowingisownersequity().

A.对外投资

B.

C.法定财产重估增值

D.对外捐赠

4.关于所有者权益与负债的区别，下列中不正确的是()。

A.负债的求偿力高于所有者权益

B.所有者的投资收益取决于企业的经营成果

C.债权人的求偿权有固定到期日

D.所有者承受的风险低于债权人

5.借贷记账法记账符号“贷”表示()。

A.资产减少。权益减少

B.资产增加，权益增加

A.Foreign

investment

B.Stocks

C.Legalproperty

revaluationandincreasein

value

D.External

donations

4.Regardingthedifferenceweenownersequityandliabilities,whichofthe

followingstatementsisincorrect().

A.Thesolvencyofliabilitiesishigherthan

thatofowners’equity

B.Theowner’sinvestmentincomedependsonthebusiness’s

operatingresults

C.Creditors’claimshavefixedexpirydates

D.Ownersbearsriskthancreditors

5.Theaccountingsymbolcreditinthedebitand

creditaccountingmethodmeans().

A.Decreaseinassets.Equity

decreases

B.Assetsincreaseandequity

increases