会计从业资格考试《会计基础》第三章考点试题.doc

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 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; research village officials 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 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 important 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 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 construction 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 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 of 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 members 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 third第三章强化一、单项选择题1在下列项目中，属于负债类会计科目的是（）。A应收账款B预收账款C长期股权投资D实收资本2会计科目与账户的本质区别在于（）。A反映的经济内容不同B记录资产和权益的内容不同C记录资产和权益的方法不同D会计账户有结构和格式，而会计科目无结构和格式3最基本的会计等式是（）。A收入费用利润B收入成本利润C资产负债所有者权益D资产负债所有者权益4企业以银行存款支付应付账款，表现为（）。A一项资产增加，另一项资产减少B一项资产减少，另一项负债增加C一项资产减少，另一项负债减少D一项负债减少，另一项负债增加5我国企业会计准则规定，企业应采用（）。A增减记账法B借贷记账法C收付记账法D单式记账法6采用借贷记账法时，损益支出类账户的结构特点是（ ）。A借方登记增加、贷方登记减少，期末余额在借方B借方登记减少、贷方登记增加，期末余额在贷方C借方登记增加、贷方登记减少，期末一般无余额D借方登记减少、贷方登记增加，期末一般无余额7某企业“原材料”账户月初余额为元，本月验收入库的原材料共计元，发出材料共计元。月末，该企业“原材料”账户（）。A余额在借方，金额为元B余额在贷方，金额为元C余额在借方，金额为元D余额在贷方，金额为元8在复式记账法下，对每项经济业务都可以相等的金额，在（）。A一个或一个以上账户中登记B两个账户中登记C两个或两个以上账户中登记D相互联系的两个或两个以上账户中登记9下列关于在账户中，用借方和贷方登记资产、负债、所有者权益的增加、减少数额，说法正确的是（）。A借方登记资产、负债及所有者权益的增加B借方登记资产、负债及所有者权益的减少C借方登记资产的增加、负债及所有者权益的减少D借方登记负债的减少、资产及所有者权益的增加10复合会计分录是指（）。A涉及四个账户的会计分录B涉及两个或两个以上账户的会计分录C涉及三个或三个以上账户的会计分录D涉及四个或四个以上账户的会计分录11借贷记账法起源于12世纪的（）。A德国B意大利C法国D英国12在借贷记账法下，将账户划分为借、贷两方，哪一方登记增加，哪一方登记减少的依据是（）。A凡借方都登记增加，贷方都登记减少B记账方法C核算方法D账户的性质及结构13采用借贷记账法时，负债账户的结构特点是（）。A借方登记增加、贷方登记减少，期末余额在借方B借方登记减少、贷方登记增加，期末余额在贷方C借方登记增加、贷方登记减少，期末一般无余额D借方登记减少、贷方登记增加，期末一般无余额14在试算平衡表中，如果试算平衡（）。A说明每一个账户的借方数一定等于贷方数B账户记录不一定正确C说明本期增加数一定等于本期减少数D说明期初余额一定等于期末余额15企业期末所有者权益总额等于（）。A期末资产期末负债B本期收入本期费用C期末资产本期费用D期末负债本期费用二、多项选择题1复式记账法的主要特点是（）。A可以反映每一项经济业务的来龙去脉B可以反映账户之间的平衡关系C便于检查账户记录的正确性D便于检查账户记录的完整性2在发生下列哪些情况下，试算平衡表依然是平衡的？（）A少记某账户发生额B整笔经济业务漏记C整笔经济业务重记D某一账户的金额记错3一项资产增加，可能引起（）。A另一项资产的减少B一项负债的增加C一项所有者权益的增加D一项负债的减少4总分类记账的明细分类账户平行登记的基本要点是（）。A登记的原始依据相同B登记的次数相同C登记的方向相同D登记的会计期间相同5总账与明细账的平行登记，其必然结果是（）。A总账期初余额所属明细账期初余额合计B总账期末余额所属明细账期末余额合计C总账借方发生额所属明细账借方发生额合计D总账贷方发生额所属明细账贷方发生额合计6借贷记账方法下的试算平衡方法有（）。A发生额试算平衡法B总额试算平衡法C差额试算平衡法D余额试算平衡法7以下会计分录中，属于复合会计分录的有（）。A借：原材料B借：银行存款贷：银行存款贷：库存现金C借：生产成本D借：生产成本制造费用制造费用贷：原材料贷：累计折旧8总分类账与明细账发生额及余额对照表的基本栏目有（）。A期初借方余额栏B本期借方和贷方发生额栏C期末借方余额栏D期末贷方余额栏9企业以银行存款预付下一年的财产保险费，以下会计分录正确的是（）。A借记“银行存款”账户B贷记“银行存款”账户C借记“待摊费用”账户D贷记“预付账款”账户10复式记账法是指对发生的每一笔经济业务都要（）的一种记账方法。A在同一会计期间内B以相等的金额C在相互联系的两个或两个以上的账户中D进行登记11下列各项公式，可以表示试算平衡关系的是（）。A全部账户期初借方余额合计全部账户期初贷方余额合计B全部账户本期借方发生额合计全部账户本期贷方发生额合计C全部账户期末借方余额合计全部账户期末贷方余额合计D全部账户期末借方余额全部账户期初贷方余额12复合会计分录的形式有（）。A一借多贷B一贷多借C多借多贷D一借一贷13借贷记账法中，记人账户贷方表示（）。A资产减少B负债增加C收入增加D费用增加三、判断题1费用类账户如有余额，则余额一般应在借方。（）2负债和所有者权益类账户的期末余额一定在贷方。（）3企业预期经济业务将发生的债务，应作为负债处理。（）4会计期末进行试算平衡时，试算平衡了，也不能说明账户记录绝对正确。（）5复合会计分录是由几个简单会计分录合并而成的。（）6在发生经济业务时，单式记账法只在一个账户中登记，复式记账法则在两个账户中登记。（）7待摊费用和长期待摊费用账户的余额在账户的借方。（）8会计分录是指对经济业务所涉及的会计账户名称、发生额及应借应贷的方向的记录，简称分录。（）9单式记账法是指对每一项经济业务的发生只在一个账户中进行记录的记账方法。（）参考答案及解析一、单项选择题1B【解析】“应收账款”、“长期股权投资”属于资产类科目；“预收账款”属于负债类科目；“实收资本”属于所有者权益类科目。2D【解析】会计科目与账户的本质区别在于会计账户有结构和格式，而会计科目无结构和格式。3C【解析】“资产负债所有者权益”是最基本的会计等式。4C【解析】企业以银行存款支付应付账款，导致一项资产即银行存款减少，一项负债即应付账款减少。5B【解析】我国企业会计准则规定，企业应采用借贷记账法。6D【解析】借方登记减少、贷方登记增加，期末一般无余额，这是损益支出类账户的结构特点；借方登记增加、贷方登记减少，期末一般无余额，这是资产类账户的特点。7C【解析】原材料余额一般在借方，金额（元）。8D【解析】在复式记账法下，应当对每项经济业务都以相等的金额在两个或两个以上相互联系的账户中进行登记。9C【解析】账户的借方登记资产增加、负债及所有者权益的减少，贷方登记负债及所有者权益的增加、资产的减少。10B【解析】复合会计分录的概念是涉及两个或两个以上账户的会计分录。11B【解析】借贷记账法起源于12世纪的意大利。12D【解析】账户的性质及结构是在借贷记账法下，哪一方登记增加，哪一方登记减少的依据。13B【解析】采用借贷记账法时，负债账户和所有者权益账户的结构特点是借方登记减少、贷方登记增加，期末余额在贷方；资产类账户的特点是借方登记增加、贷方登记减少，期末余额在借方。14B【解析】在试算平衡表中，如果试算平衡，账户记录不一定正确，有可能出现漏记、重记或借贷方向记反的错误。15A【解析】企业期末所有者权益总额为资产期末总额减去负债期末总额，符合“资产负债所有者权益”这一会计等式，也符合对于期间的要求。二、多项选择题1ABD【解析】复式记账法的主要特点是可以反映每一项经济业务的来龙去脉，可以反映账户之间的平衡关系，便于检查账户记录的完整性。2BC【解析】整笔经济业务漏记或者整笔经济业务重记，这样借方和贷方都是同时增加或者减少相同的金额，所以在这样的情况下，试算平衡表依然是平衡的。3ABC【解析】一项资产增加，不可能引起一项负债的减少。4ACD【解析】登记的原始依据相同、登记的方向相同、登记的会计期间相同都是总分类记账的明细分类账户平行登记的基本要点，而登记的次数则不一定相同。5ABCD【解析】总账期初余额一所属明细账期初余额合计；总账期末余额一所属明细账期末余额合计；总账借方发生额一所属明细账借方发生额合计；总账贷方发生额一所属明细账贷方发生额合计，都是总账与明细账的平行登记导致的必然结果。6AD【解析】发生额试算平衡法和余额试算平衡法是借贷记账方法下的试算平衡方法。7CD【解析】选项A、B都是借方和贷方只有一项会计科目，属于简单会计分录；而选项C、D则是借方有两个会计科目，所以属于复合会计分录。8ABCD【解析】总分类账与明细账发生额及余额对照表的基本栏目有期初借方余额栏、本期借方和贷方发生额栏、期末借方余额栏、期末贷方余额栏。9BC【解析】企业以银行存款预付下一年的财产保险费，应借记“待摊费用”账户，贷记“银行存款”账户。10BCD【解析】复式记账法是指对发生的每一笔经济业务都要以相等的金额同时在相互联系的两个或两个以上的账户中进行登记的一种记账方法。11ABC【解析】一般情况下，全部账户期末借方余额和全部账户期初贷方余额是不可能相等的。12ABC【解析】复合会计分录的形式有一借多贷、一贷多借、多借多贷，其中多借多贷不经常使用。13ABC【解析】借贷记账法中，贷方表示资产、费用类账户的减少，表示负债、所有者权益、收入类账户的增加。三、判断题12【解析】负债和所有者权益类账户的期末余额一般在贷方。3【解析】负债是过去交易或事项形成的现实义务，而非预期将要发生的交易或事项所形成的现实义务。故本题中所述“企业预期经济业务将发生的债务”不应作为负债处理。45【解析】复合会计分录是指一项经济业务涉及两个或两个以上的账户的分录，即一借多贷或一贷多借的会计分录。6【解析】复式记账法在两个或两个以上账户中登记。789德国教育家第斯多惠说：“教学的艺术不在于传授本领，而在于激励、唤醒、鼓舞。”当学生沉浸于“我能学好”的喜悦中时，必然会产生更强烈的主动求知的心理冲动plenary 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 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 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 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 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 administrative 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 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 political integrity, and strive to achieve cadres honest and Government integrity, clean politics. T