会计从业资格会计基础二三四章练习题.doc

1、rapid development of the market economy environment to explore public servants duty consumption monetization reform has provided a good foundation. The socialization of rear service work has been launched, and rapid progress in some places and departments, duty consumption monetization of carrier an

2、d approach to management has been resolved. Third, in recent years, exploring the monetization of duty consumption has made some progress, have gained some experience and can provide reference to the comprehensive reform of the system of public servants duty consumption further. Implementing an “hon

3、est canteen“, standardize official entertaining management; enhancing the telecommunication expense management; elimination of County travel and countryside subsidies; research “village officials“ capitalization management of corporate spending, and so on. Finally, group .18 session to be held in Be

4、ijing from November 9, 2013 to 12th. 35 years ago blew the third plenary session of the reform and opening up in the spring breeze, changed, affect the world; today, 35 years later, in the eyes of the nation and the world expect, again to reform mark China, ushered in the 18 session. XI General Secr

5、etary pointed out that Chinas reform has entered a crucial period and the Sham Shui Po District, must be based on greater political courage and wisdom, lose no time in deepening reform in important fields. Dares to crack a hard nut, dares to question the Rapids, which dares to break the barrier of i

6、deas, and dare to benefit cure barriers. Deepening reform and opening up is on schedule to achieve institutional safeguards of the moderately well-off. Under the “five in one“ the General layout of socialist modernization requirements, 18 session of the decision was a “five in one“ and the improveme

7、nt of overall scheme of reform, will promote an integrated and coordinated economic, political, cultural, social and ecological civilization construction of the five reforms and the partys construction in the area of institutional reform. The “five in one“ programme is to achieve a comprehensive ref

8、orm of institutional guarantees for objectives of build a well-off society, the smooth progress of the construction of a well-off society and reform the objectives of the programme. One, holding time and place importance on November 9, 2013 to the 18 session of the 12th Beijing since 1978, 35, have

9、been 7 plenary session, each time on major issues of political and economic life of the country has made important deployment. In accordance with PRC political practice, often at every session of the CPC Central Committee in a plenary session was held immediately after the partys Congress, on the th

10、eme “personnel“, discussing election Centrals top leaders, such as the election of the Standing Committee of the political Bureau, through the Central Committee members, decisions, such as members of the Central Military Commission. The second plenary session, is held in two sessions before the gene

11、ral election, mainly to discuss a new State personnel issues. But by the thirdplenary session, each session of the Central Committee of national institutions and personnel problems have been arranged, you can concentrate on national development and reforms. Previous plenary session is often branded

12、with a central leading collective, often by looking at the third plenum of the initiative to found the current central leadership collective governance characteristics. From the analysis of the process of economic reform in China, plenary session, 12 session, 14, 16 plenary session have programmatic

13、 meaning, respectively, marking the four stages of Chinas economic reform, and that the start-up phase of reform, reform, construction phase and perfecting the Socialist market economy framework stage of socialist market economy. Previous plenary session topics proposed to the third plenary session

14、of “taking class struggle as the key link,“ shifted to socialist modernization; 12 session marked the change from rural to urban, established with public ownership as the Foundation of a planned commodity economy; 13 session at a time when both the old and the new system change, governance and recti

15、fy the economic order; 14 . Fair and efficient and authoritative Socialist judicial system, safeguard the peoples interests. Legal authority to uphold the Constitution, deepening the reform of administrative law enforcement, ensure that the right to exercise judicial power independently and impartia

16、lly according to law the prosecution, perfecting the running mechanism of judicial power, improve the system of judicial protection of human rights. Plenary session, Affairs the right to adhere to the system, and let the people authority to let the power run in the Sun, is shut up in a cage of the s

17、ystem power policy. Decision Science, implementation should be constructed strong, supervise the running of powerful system, improve the system of punishing and preventing corruption, promoting political integrity, and strive to achieve cadres honest and Government integrity, clean politics. To form

18、 a scientific and effective coordination of power restriction and mechanisms to strengthen anti-corruption institutional innovation and institutional protection, sound improvement style normal system. Plenary session, building a socialist culture in China, enhancing national cultural soft power, mus

19、t adhere to the orientation of advanced Socialist culture, adhere to the development of Socialist culture with Chinese characteristics, adhere to the people-centred work-oriented, further deepening reform of culture. To improve the cultural management system, establish and improve the modern market

20、system and building modern public cultural service system, improve the level of culture opening. Plenary session, achieving development results more equitable benefit of all people, we must speed up reform of social programs and solve the issues of concern to the people the most direct and real inte

21、rest, and better meet the needs of the people. To deepen education reform, improve institutional mechanisms for the第二章 会计核算的具体内容和一般要求1（单项选择题）关于会计核算的一般要求，下列说法中，不正确的是（ ）。A.各单位必须根据实际发生的经济业务事项进行会计核算，编制财务会计报告B.各单位必须按照国家统一的会计制度的要求设置会计科目和账户，进行复式记账C.使用电子计算机进行会计核算的，其软件及其生成的会计凭证、会计账簿、财务会计报告及其他会计资料，也必须符合国家统一的会

22、计制度的规定D.在民族自治地区，会计记录使用当地通用的一种民族文字即可 【答案】D2（判断）在中华人民共和国境内的外商投资企业、外国企业和其他外国组织的会计记录，可以同时使用一种外国文字。（ ） 【答案】对第三章 会计科目和账户会计科目运用举例例 从银行提取现金 300 元。该项业务应设置“银行存款”和“库存现金”科目。例 购买材料 7 000 元，料款尚未支付。该项业务应设置“原材料”和“应付账款”科目。例 某投资者投入设备一台，价值 300 000 元。该项业务应设置“实收资本”和“固定资产”科目。例 某企业销售产品一批，价值 3 000 元，货款尚未收到。该项业务应设置“主营业务收入”和

23、“应收账款”科目。1【多选题】会计科目按提供信息的详细程度及其统驭关系可以分为( ) 。A.总分类科目B.明细分类科目C.资产类科目D.负债类科目【正确答案】AB2【多选题】下列项目中，属于会计科目设置原则的有( ) 。A.相关性原则 B.实用性原则 C.合法性原则 D.真实性原则 【正确答案】ABC3【单选题】企业在不违背会计科目使用原则的基础上，根据企业实际情况，设置本企业特有的会计科目。这种做法符合会计科目设置的( ) 。A.合法性原则 B.相关性原则 C.实用性原则 D.可靠性原则【正确答案】C4【判断题】设置会计科目的相关性原则是指所设置的会计科目应当符合国家统一的会计制度的规定。(

24、 )【正确答案】第四章 复式记账第一节 复式记账法1【多选题】关于复式记账法，下列各项中正确的有（ ） 。 A以资产与权益平衡关系作为记账依据 B不能全面系统地反映各会计要素的增减变动情况以及经济业务的来龙去脉 rapid development of the market economy environment to explore public servants duty consumption monetization reform has provided a good foundation. The socialization of rear service work has bee

25、n launched, and rapid progress in some places and departments, duty consumption monetization of carrier and approach to management has been resolved. Third, in recent years, exploring the monetization of duty consumption has made some progress, have gained some experience and can provide reference t

26、o the comprehensive reform of the system of public servants duty consumption further. Implementing an “honest canteen“, standardize official entertaining management; enhancing the telecommunication expense management; elimination of County travel and countryside subsidies; research “village official

27、s“ capitalization management of corporate spending, and so on. Finally, group .18 session to be held in Beijing from November 9, 2013 to 12th. 35 years ago blew the third plenary session of the reform and opening up in the spring breeze, changed, affect the world; today, 35 years later, in the eyes

28、of the nation and the world expect, again to reform mark China, ushered in the 18 session. XI General Secretary pointed out that Chinas reform has entered a crucial period and the Sham Shui Po District, must be based on greater political courage and wisdom, lose no time in deepening reform in import

29、ant fields. Dares to crack a hard nut, dares to question the Rapids, which dares to break the barrier of ideas, and dare to benefit cure barriers. Deepening reform and opening up is on schedule to achieve institutional safeguards of the moderately well-off. Under the “five in one“ the General layout

30、 of socialist modernization requirements, 18 session of the decision was a “five in one“ and the improvement of overall scheme of reform, will promote an integrated and coordinated economic, political, cultural, social and ecological civilization construction of the five reforms and the partys const

31、ruction in the area of institutional reform. The “five in one“ programme is to achieve a comprehensive reform of institutional guarantees for objectives of build a well-off society, the smooth progress of the construction of a well-off society and reform the objectives of the programme. One, holding

32、 time and place importance on November 9, 2013 to the 18 session of the 12th Beijing since 1978, 35, have been 7 plenary session, each time on major issues of political and economic life of the country has made important deployment. In accordance with PRC political practice, often at every session o

33、f the CPC Central Committee in a plenary session was held immediately after the partys Congress, on the theme “personnel“, discussing election Centrals top leaders, such as the election of the Standing Committee of the political Bureau, through the Central Committee members, decisions, such as membe

34、rs of the Central Military Commission. The second plenary session, is held in two sessions before the general election, mainly to discuss a new State personnel issues. But by the thirdplenary session, each session of the Central Committee of national institutions and personnel problems have been arr

35、anged, you can concentrate on national development and reforms. Previous plenary session is often branded with a central leading collective, often by looking at the third plenum of the initiative to found the current central leadership collective governance characteristics. From the analysis of the

36、process of economic reform in China, plenary session, 12 session, 14, 16 plenary session have programmatic meaning, respectively, marking the four stages of Chinas economic reform, and that the start-up phase of reform, reform, construction phase and perfecting the Socialist market economy framework

37、 stage of socialist market economy. Previous plenary session topics proposed to the third plenary session of “taking class struggle as the key link,“ shifted to socialist modernization; 12 session marked the change from rural to urban, established with public ownership as the Foundation of a planned

38、 commodity economy; 13 session at a time when both the old and the new system change, governance and rectify the economic order; 14 . Fair and efficient and authoritative Socialist judicial system, safeguard the peoples interests. Legal authority to uphold the Constitution, deepening the reform of a

39、dministrative law enforcement, ensure that the right to exercise judicial power independently and impartially according to law the prosecution, perfecting the running mechanism of judicial power, improve the system of judicial protection of human rights. Plenary session, Affairs the right to adhere

40、to the system, and let the people authority to let the power run in the Sun, is shut up in a cage of the system power policy. Decision Science, implementation should be constructed strong, supervise the running of powerful system, improve the system of punishing and preventing corruption, promoting

41、political integrity, and strive to achieve cadres honest and Government integrity, clean politics. To form a scientific and effective coordination of power restriction and mechanisms to strengthen anti-corruption institutional innovation and institutional protection, sound improvement style normal s

42、ystem. Plenary session, building a socialist culture in China, enhancing national cultural soft power, must adhere to the orientation of advanced Socialist culture, adhere to the development of Socialist culture with Chinese characteristics, adhere to the people-centred work-oriented, further deepen

43、ing reform of culture. To improve the cultural management system, establish and improve the modern market system and building modern public cultural service system, improve the level of culture opening. Plenary session, achieving development results more equitable benefit of all people, we must spee

44、d up reform of social programs and solve the issues of concern to the people the most direct and real interest, and better meet the needs of the people. To deepen education reform, improve institutional mechanisms for the2C对于发生的每一项经济业务，都要在两个或两个以上相互联系的账户中同时登记 D可以对账户记录的结果进行试算平衡，以便检查账户记录的正确性 【答案】ACD 2【

45、单选题】复式记账法对每笔交易或事项都要在（ ）中进行登记。 A所有账户 B一个账户 C两个账户 D两个或两个以上相互联系的账户 【答案】D 3【单选题】复式记账法的理论基础是（ ） 。 A历史成本计量 B资产与权益的平衡关系 C权责发生制 D收付实现制 【答案】B 4【单选题】在我国，企业、行政事业单位采用的记账方法是（ ） 。 A单式记账法 B增减记账法 C借贷记账法 D收付记账法 【答案】C 5【多选题】各种不同的复式记账法的区别在于（ ）不同。 A记账符号 B平衡原理 C记账规则 D试算平衡方法 【答案】ABCD借贷记账法 账户结构 6【单选题】借贷记账法的理论依据是（ ） 。 A资产负

46、债所有者权益 B收入费用利润 C借方发生额贷方发生额 D期初余额本期增加数本期减少数期末余额 【答案】A 7【单选题】下列算式中，正确表达了借贷记账法下资产类账户内部关系的是（ ） 。 A期末余额期初余额本期贷方发生额本期借方发生额 B期末余额=本期借方发生额-本期贷方发生额 C期末余额期初余额本期借方发生额本期贷方发生额 D期末余额本期借方发生额期初余额本期贷方发生额 【答案】C 8【单选题】某账户月初借方余额 60000 元，本月借方发生额元，贷方发生额元，则该账户月末为（ ）元。 A借方余额 30000 B借方余额 90000 C借方余额 D贷方余额 30000 【答案】A 9【单选题】

47、应收账款账户的期初余额为借方 2 000 元，本期借方发生额 8 000 元，本期贷方发生额6 000 元，该账户的期末余额为（ ） 。 A借方 4 000 元 B贷方 8 000 元 C借方 5 000 元 D贷方 5 000 元 【答案】A rapid development of the market economy environment to explore public servants duty consumption monetization reform has provided a good foundation. The socialization of rear ser

48、vice work has been launched, and rapid progress in some places and departments, duty consumption monetization of carrier and approach to management has been resolved. Third, in recent years, exploring the monetization of duty consumption has made some progress, have gained some experience and can provide reference to the comprehensive reform of the system of public servants duty consumption further. Implementing an “honest canteen“, standardize official entertaining management; enhancing the telecommunication expense management; elimination of County travel and countryside subsidies; res