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一、单项选择题 每小题1分,共10分(在每小题的备选答案中选出一个正确答案,并将其号码写在题干后面的○内) 1.将负债划分为流动负债,长期负债是基于○ ①权贵发生制的需要 ②持续经营的需要 ③会计分期的需要 ④配比原则的需要 2.各项财产物资按取得时的实际成本计价,而且入帐后,一般不能随意变动,基于的原则是 …○ ①客观性原则 ②谨慎性原则 ③历史成本原则 ④真实性原则 3.收到国家对企业的追加投资,直接归还银行借款,属于…………………………………○ ①负债、所有者权益此增彼减,金额相等 ②资产、负债同进增加相等的金额 ③资产、负债同时减少相等的金额 ①资产与所有者权益同增,增加金额相等 4.“预付帐款”科目,所属的科目类别是……○ ①资产类 ②负债类 ③所有者权益类 ④成本费用类 5.固定资产盘亏,经批准进行帐务处理时,应记
First, the individual multiple-choice questions 1 point for each small question, a total of 10 points (in each small question of the answer to choose a correct answer, and the number written in the back of the title ○) 1. The debt is divided into mobile Liabilities and long-term liabilities are based on ① ① the need of entitlement system ② the need of continuous operation ③ the need of accounting staging ④ the need of proportioning principle 2. The cost of each kind of property is based on the actual cost at the time of acquisition, Randomly change, based on the principle of ... ① ① objectivity principle ② prudence principle ③ historical cost principle ④ truth principle 3. Receive additional state investment in enterprises, direct repayment of bank loans, is ........................ ............... ① ① Increase or decrease of liabilities and owner’s equity in equal amount ② Equal amount of increase of assets and liabilities ③ Equal amount of assets and liabilities decrease simultaneously ① Equity of assets and owners’ 4. “Prepayments” subjects, the subject category is ... ... ① ① assets ② liabilities ③ owner’s equity ④ costs and expenses 5. Fixed assets, losses, approved by the accounts When processing should be recorded