会计学原理（双语）智慧树知到答案章节测试2023年山东女子学院

第一章测试下列选项中属于近代会计史中的两个里程碑的是（）。Whichoneofthefollowingitemscouldbeconsideredasthetwomilestonesinthemodernaccountinghistory?().

答案:A通过归集一定计算对象上的全部费用，借以确定各该对象的总成本和单位成本的一种专门会计方法是（）。Aspecialaccountingmethodfordeterminingthetotalcostandunitcostofeachobjectbyaggregatingthetotalexpensesofacertaincalculationobjectis()

A:复式记账Double-entrybookkeeping

B:设置账户Settingupaccounts

C:成本计算Costcalculation

D:编制财务报告Preparingfinancialreports

答案:C会计具有双重属性，即（）。Accountinghasdoubleattributes,namely().

A:综合性与系统性Comprehensivenessandsystematicness

B:技术性与社会性Technicalityandsociality

C:社会性与综合性Socialityandcomprehensiveness

D:系统性与技术性Systematicnessandtechnicality

答案:B关于会计的产生与发展，下列说法中正确的有（

）。Thefollowingcorrectstatementsontheoriginanddevelopmentofaccountinginclude(

).

A:会计是为适应生产活动发展的需要而产生的Accountingisgeneratedtomeettheneedsofthedevelopmentofproductionactivities.

B:会计是生产活动发展到一定阶段的产物Accountingistheproductofthedevelopmentofproductionactivitiestoacertainstage.

C:会计从产生到现在经历了一个漫长的发展历程Accountinghasexperiencedalongjourneyofdevelopmentsinceitsinception.

D:经济越发展，会计越重要Themoretheeconomydevelops,themoreimportantaccountingis.

答案:ABCD下列关于会计作用的说法正确的有（）。Whichofthethefollowingstatementsabouttheroleofaccountingarecorrect?().

A:为投资者、债权人提供财务报告，以便于其作出正确的投资、信贷决策。Providefinancialreportstoinvestorsandcreditorssothattheycanmaketherightinvestmentandcreditdecisions.

B:保证企业投入资产的安全和完整Guaranteethesafetyandintegrityofassetsinvestedbyenterprises

C:为国家进行宏观调控、制定经济政策提供信息Provideinformationforthecountrytocarryoutmacroeconomicregulationandformulateeconomicpolicies

D:加强经济核算，为企业经营管理提供数据Strengtheneconomicaccountingandprovidedataforbusinessmanagement

答案:ABCD从提供信息这个角度来说，会计目标一定不会随着社会经济的发展而变化。Fromtheperspectiveofprovidinginformation,accountingobjectiveswillnotchangewiththedevelopmentofsocialeconomy.

A:错

B:对

答案:A会计在产生的初期，只是作为“生产职能的附带部分”，之后随着剩余产品的不断减少，会计逐渐从生产职能中分离出来，成为独立的职能。（）Accountingisonlyanincidentalpartoftheproductionfunctionintheinitialstageofitsemergence.Withthecontinuousdecreaseofsurplusproducts,accountinggraduallyseparatesfromtheproductionfunctionandbecomesanindependentfunction.()

A:错

B:对

答案:A会计核算是会计监督的基础，会计监督是会计核算质量的保障。（）Accountingcalculationisthebasisofaccountingsupervision,andaccountingsupervisionisthequalityguaranteeofaccountingcalculation.()

A:对

B:错

答案:A会计目标的决策有用观要求两权分离必须通过资本市场进行。（）Thedecision-usefulnessapproachofaccountingobjectivesrequiresthatseparationofownershipandcontrolmustbecarriedoutthroughthecapitalmarket.()

A:对

B:错

答案:A会计学科体系中包括理论会计学和应用会计学两大部分。（）Theaccountingsubjectsystemincludestwomajorparts:theoreticalaccountingandappliedaccounting.()

A:错

B:对

答案:B第二章测试下列选项中，不属于反映企业经营成果的会计要素的是（）。Whichofthefollowingaccountingelementsdoesnotreflecttheoperatingresultofthecompany().

答案:D企业的库存商品属于会计要素中的（）。Merchandiseinventoryofenterprisesbelongtotheaccountingelementsof().

答案:B企业所拥有的资产从财产权利归属来看，一部分属于投资者，另一部分属于（）Accordingtotheownershipofpropertyrights,theassetsownedbyenterprisespartlybelongtoinvestorsandpartlybelongto().。

A:债权人Creditors

B:企业法人Enterprisejuridicalperson

C:企业职工Employees

D:债务人Debtors

答案:A下列选项中属于最基本的会计等式的是（）。Amongthefollowingoptions,themostbasicaccountingequationis().

答案:A下列选项中，属于反映企业财务状况的会计要素的是（）。Whichofthefollowingaccountingelementsreflectthefinancialsituationofanenterprise().

答案:ACD下列各项中属于流动负债的是（）。Amongthefollowingitems,thecurrentliabilitiesare().

A:应付票据Notespayable

B:存货Inventory

C:应付账款Accountspayable

D:短期借款Short-termloan

答案:ACD下列选项中，属于无形资产的是()。Thosethatareintangibleassetamongthefollowingoptionsare（）

A:机器设备Machineryequipment

B:专利权Patent

C:著作权Copyright

D:商标权Trademark

答案:BCD会计对象是会计所要反映和监督的内容，它界定了会计工作的内容和范围。（）Accountingobjectisthecontentthataccountingshouldreflectandsupervise,anditdefinesthecontentandscopeofaccountingwork.()

A:错

B:对

答案:B所有者权益在数值上等于企业全部资产减去全部负债后的余额。（）Owner’sequityisequaltothebalanceofallassetsminusallliabilities.()

A:对

B:错

答案:A非流动负债的偿还期均在1年以上，流动负债的偿还期均在1年以内。（）Therepaymentperiodofnon-currentliabilitiesismorethanoneyear,andtherepaymentperiodofcurrentliabilitiesislessthanoneyear.()

A:对

B:错

答案:B第三章测试凡为形成生产经营能力，在以后各期取得收益而发生的各种支出，即支出的效益与几个会计年度相关的，应作为（）。Anyexpenditureincurredinordertoformtheproductionandoperationcapacityandtoobtainprofitsinsubsequentperiods,thatis,thebenefitsofexpenditurerelatedtoseveralaccountingyears,shallberegardedas().

A:资本性支出Capitalexpenditure

B:收益性支出Revenueexpenditure

C:营业性支出Operationalexpenditure

D:营业外支出Non-operatingexpenses

答案:A企业的会计期间是（）。Theaccountingperiodofanenterpriseis().

A:人为划分的Artificiallydivided

B:一个周转过程Aturnoverprocess

C:营业年度Businessyear

D:自然形成的Naturallyformed

答案:A“企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎，不应高估资产或者收益、低估负债或者费用。”这一规定体现的是会计信息质量要求的（）原则。Enterprisesshouldbeprudentinaccountingrecognition,measurementandreportingoftransactionsorevents,andshouldnotoverestimateassetsorearnings,underestimateliabilitiesorexpenses.Thisregulationembodiesthe()principleofaccountinginformationqualityrequirements.

A:可比性原则Comparabilityprinciple

B:重要性原则Materialityprinciple

C:及时性原则Timelinessprinciple

D:谨慎性原则Prudenceprinciple

答案:D按权责发生制原则要求，下列项目中关于收入确认正确的是（

）。Accordingtotheprincipleofaccrualbasis,thecorrectrecognitionofrevenueinthefollowingitemsis(

).

A:本月收到上月产品销售收入30000元，已存入银行，确认为本月收入Receivedlastmonth’ssalesrevenueof30,000yuan,whichhasbeendepositedinthebankandrecognizedasthismonth’srevenue.

B:本月销售产品一批，价值20000元，货款尚未收到，已确认为收入Abatchofproductsworth20

000yuanweresoldthismonth.Thepaymentforgoodshasnotbeenreceivedandhasbeenrecognizedasrevenue.

C:本月月初收到上月利息收入3000元，确认为本月财务费用贷方3000元Earlierthismonth,3,000yuanofinterestincomefromlastmonthwasreceived,whichiscredited3,000yuantofinancialexpensesofthismonth.

D:本月签订一份销售合同，规定下月销售货物一批，价值50000元，确认为本月收入Signingasalescontractthismonth,whichstipulatesthatabatchofgoodswillbesoldnextmonth,withavalueof50,000yuan,willberecognizedasrevenueforthismonth.

答案:B各企业单位处理会计业务的方法和程序在不同会计期间要保持前后一致，不得随意变更，这符合（）。Themethodsandproceduresofeachenterprisedealingwithaccountingbusinessshouldbeconsistentindifferentaccountingperiods,andshouldnotbechangedatwill.Thisisinlinewith()

A:实质重于形式Substanceoverform

B:可比性原则Comparabilityprinciple

C:谨慎性原则Prudenceprinciple

D:可靠性原则Reliabilityprinciple

答案:B企业在组织会计核算时，应遵循的会计假设包括（）。Theaccountingassumptionsthatenterprisesshouldfollowinorganizingaccountinginclude().

A:持续经营Goingconcernassumption

B:会计主体Accountingentityassumption

C:会计分期Accountingperiodconventionassumption

D:货币计量Moneymeasurementassumption

答案:ABCD会计计量属性主要包括（）。Accountingmeasurementattributesmainlyinclude().

A:重置成本Replacementcost

B:历史成本Historicalcost

C:可变现净值Netrealizablevalue

D:现值Presentvalue

答案:ABCD一般来说，法律主体必然是会计主体，会计主体也必然是法律主体。（）Generallyspeaking,thelegalentitymustbetheaccountingentity,andtheaccountingentitymustbethelegalentity.()

A:对

B:错

答案:B收付实现制和权责发生制的主要区别是确认收入和费用的标准不同。（）Themaindifferencebetweencashbasisandaccrualbasisisthedifferentcriteriaforrecognizingrevenueandexpenses.()

A:错

B:对

答案:B不以营利为目的的单位，一定会用权责发生制作为会计期间的损益确认标准。（）Institutionsthatdonotaimatmakingprofitsmustuseaccrualbasisaccountingasthecriterionofprofitandlossrecognitionduringtheaccountingperiod.()

A:错

B:对

答案:A第四章测试会计科目按其提供指标的详细程度，或者说提供信息的详细程度，可以分为哪几类（）。Categoriesthattheaccountingtitlecanbeclassifiedaccordingtothedegreeofdetailoftheindicatorsorinformationitprovidesinclude().

A:总分类科目Generalledgertitle

B:明细分类科目Subsidiaryledgertitle

C:资产类科目Assettitle

D:负债类科目Liabilitytitle

答案:AB总分类账户与明细分类账户平行登记的要点有（）。Themainpointsofparallelregistrationbetweengeneralledgeraccountandsubsidiaryledgeraccountare().

A:登记内容相同Thesamecontentofregistration

B:登记金额相同Thesameamountofregistration

C:登记时间相同Thesametimeofregistration

D:登记方向相同Thesamedirectionofregistration

答案:ABD存在着对应关系的账户称为对应账户。（）Accountswithcorrespondingrelationshipsarecalledcorrespondingaccounts.()

A:对

B:错

答案:A会计分录按其所运用账户的多少分为简单会计分录和复合会计分录。（）Accountingentriescanbedividedintosimpleaccountingentriesandcompoundaccountingentriesaccordingtothenumberofaccountsitincludes.()

A:错

B:对

答案:B在借贷记账法下，所有账户的借方表示增加，贷方表示减少。（）Underdebit-creditbookkeeping,thedebitofallaccountsmeansincrease,whilethecreditmeansdecrease.（）

A:对

B:错

答案:B账户的基本结构是指（）。Thebasicstructureofanaccountis().

A:账户中登记增减金额的栏次Columnofincreasedordecreasedamountsregisteredinaccounts

B:账户登记的日期Dateofaccountregistration

C:账户登记的经济内容Economiccontentofaccountregistration

D:账户的具体格式Specificformatofaccount

答案:A进行复式记账时，对任何一项经济业务登记的账户数量应是（）。Fordouble-entrybookkeeping,thenumberofaccountsregisteredforanyeconomicbusinessshallbe().

A:一个One

B:两个或两个以上Twoormore

C:两个Two

D:三个Three

答案:B“库存商品”账户期初余额为2000元，借方本期发生额6000元，贷方本期发生额5000元，则该账户期末余额为（）元Thebeginningbalanceofthe“merchandiseinventory”accountis2,000yuan,thedebitoccurrenceamountis6,000yuanandthecreditoccurrenceamountis5,000yuan,thentheendingbalanceoftheaccountis()yuan.。

A:13000

B:2000

C:3000

D:1000

答案:C借贷记账法试算平衡的依据是（）。Thebasisoftrialbalanceunderdebit-creditbookkeepingis().

A:平行登记基本原理Basicprinciplesofparallelregistration

B:资金运动变化规律Lawofcapitalmovementchange

C:会计等式平衡原理Accountingequationbalanceprinciple

D:会计账户基本结构Basicstructureofaccounts

答案:C简单会计分录是指（）。Simpleaccountingentriesreferto().

A:多借一贷的会计分录Accountingentrywithmultipledebitsandonecredit

B:一借一贷的会计分录Accountingentrieswithonedebitandonecredit

C:多借多贷的会计分录Accountingentrywithmultipledebitsandcredits

D:一借多贷的会计分录Accountingentrieswithonedebitandmultiplecredits

答案:B第五章测试有限责任公司增资扩股时，如果有新的投资者加入，则新加入的投资者缴纳的出资额大于按约定比例计算的其在注册资本中所占份额部分，应记入的贷方账户是（）。Whenacompanywithlimitedliabilityincreasesitscapitalandshares,ifanewinvestorjoins,theamountpaidbythenewinvestorislargerthanitsshareoftheregisteredcapitalcalculatedaccordingtotheagreedproportionandshallbecreditedto().

A:资本公积Capitalreserve

B:股本Capitalshare

C:实收资本Paid-incapital

D:盈余公积Surplusreserve

答案:A某制造业企业为增值税一般纳税人。本期外购原材料一批，发票注明买价20000元，增值税税额为2600元，入库前发生的挑选整理费用为1000元，则该批原材料的入账价值为（）。AmanufacturingenterpriseisageneraltaxpayerofVAT.Inthisperiod,thepurchasepriceofrawmaterialsis20,000yuanindicatedintheinvoice,thevalue-addedtaxis2,600yuan,andthecostofsortingandselectingexpensesbeforewarehousingis1,000yuan.Thenthecostoftherawmaterialsis()

A:21000元

B:23600元

C:22600元

D:20000元

答案:A企业为维持正常的生产经营所需资金而向银行等金融机构临时借入的款项称为（）。Thetemporaryborrowingoffundsneededbyenterprisestomaintainnormalproductionandoperationfrombanksandotherfinancialinstitutionsiscalled()

A:应付账款Accountspayable

B:长期借款Long-termloans

C:长期负债Long-termliabilities

D:短期借款Short-termloan

答案:D关于企业的实收资本，下列说法中正确的有（）。Whichofthefollowingstatementsarecorrectaboutthepaid-incapitalofanenterprise().

A:是企业实际收到投资人投入的资本金Itisthecapitalthatenterprisesactuallyreceivefrominvestors

B:是企业向外投出的资产Itistheassetsthatanenterpriseinvestsoutward

C:在生产经营中取得的收益不得直接增加实收资本Therevenuefromproductionandoperationshallnotdirectlyincreasethepaid-incapital.

D:是企业进行正常经营的条件Itistheconditionsforenterprisestooperatenormally

答案:ACD下列账户中，月末应该没有余额的有（）。Whichofthefollowingaccountswouldbenobalanceattheendofthemonth().

A:“管理费用”账户Administrationexpensesaccount

B:“应付职工薪酬”账户Employeebenefitspayableaccount

C:“制造费用”账户Manufacturingoverheadaccount

D:“生产成本”账户Productioncostaccount

答案:AC关于“制造费用”账户，下列说法中正确的有（）。Regardingthemanufacturingoverheadaccount,thefollowingcorrectstatementsare().

A:期末结转“本年利润”账户后没有余额Thereisnobalanceaftercarrying-overtothecurrentyearprofitaccountattheendoftheperiod

B:贷方登记分配转入产品成本的制造费用Allocationofmanufacturingoverheadcalculatedintothecostofproductsrecordedoncredit

C:期末余额在借方，表示在产品的制造费用Theendingbalanceisonthedebitsidewhichrepresentsthemanufacturingoverheadoftheproductinprocess

D:借方登记实际发生的各项制造费用Theactualmanufacturingoverheadincurredrecordedondebit

答案:BD为了遵循配比原则，企业应将营业外收入减去营业外支出进而确定营业外利润。Inordertofollowthematchingprinciple,enterprisesshoulddeductnon-operatingexpensesfromnon-operatingrevenuetodeterminenon-operatingprofit.()

A:对

B:错

答案:B长期借款的利息支出应根据利息支出的具体情况予以资本化或计入当期损益。（）Interestexpenditureonlong-termloansshallbecapitalizedorrecordedintocurrentprofitsandlossesaccordingtothespecificconditionofinterestexpenditure.()

A:错

B:对

答案:B“财务费用”账户属于损益类账户，是用来核算企业为筹集生产经营所需资金等而发生的各种筹资费用。（）The“financialexpenses”accountbelongstotheprofitandlossaccount,whichisusedtoaccountforallkindsoffinancingexpensesincurredbyenterprisesinordertoraisefundsforproductionandoperation.()

A:对

B:错

答案:A企业实现收入往往表现为货币资金的流入，但是并非所有货币资金的流入都是企业的收入。（）Revenuerealizedbyenterprisesisoftenmanifestedbytheinflowofmonetaryfunds,butnotalltheinflowsofmonetaryfundsaretherevenueofenterprises.()

A:对

B:错

答案:A第六章测试下列不属于盘存账户的是（）。Whichofthefollowingisnotaninventoryaccount()

A:“库存现金”账户Cashonhandaccount

B:“原材料”账户Rawmaterialsaccount

C:“应收账款”账户Accountsreceivableaccount

D:“库存商品”账户Merchandiseinventoryaccount

答案:C“累计折旧”账户按其经济内容分类属于（）。“AccumulatedDepreciation”accountsareclassifiedas()accordingtotheireconomiccontent.

A:费用类账户Expensesaccount

B:抵减账户Contraaccount

C:资产类账户Assetaccount

D:负债类账户Liabilityaccount

答案:C下列账户不是按用途和结构分类的是（）。Whichofthefollowingaccountsarenotclassifiedbypurposeandstructure.()

A:投资权益账户Investmentequityaccount

B:盘存账户Inventoryaccount

C:费用类账户Expensesaccount

D:结算账户Settlementaccount

答案:C“税金及附加”账户按其经济内容分类属于（）。“TaxesandSurcharges”accountisclassifiedas()accordingtoitseconomiccontent.

A:负债类账户Liabilityaccount

B:费用类账户Expensesaccount

C:收入类账户Revenueaccount

D:资产类账户Assetaccount

答案:B账户的用途是指通过账户记录（）。Thepurposeofanaccountistousetheaccountrecordto()

A:观察借贷方登记的内容Observethecontentofdebitandcreditregistration

B:判断账户期末余额的方向Determinethedirectionoftheendingbalanceoftheaccount

C:表明开设和运用账户的目的Indicatethepurposeofestablishingandapplyingaccounts

D:能提供什么核算指标Provideaccountingindicators

答案:CD账户分类的主要标志有（）。Themainsymbolofaccountclassificationare().

A:账户的用途和结构Thepurposeandstructureofaccounts

B:账户的经济内容Theeconomiccontentofaccounts

C:账户的名称Titleofaccount

D:账户与会计报表的关系Relationshipbetweenaccountsandfinancialstatements

答案:ABD生产产品领用原材料5000元，车间一般耗材1500元，应记入（）账户借方。Therawmaterialsusedforproductionare5,000yuan,andtheworkshopgenerallyconsumes1,500yuan,whichshouldbedebitedto()account.

A:“制造费用”“Manufacturingoverhead”

B:“生产成本”“Productioncost”

C:“管理费用”“Administrativeexpenses”

D:“原材料”“Rawmaterials”

答案:AB收入计算账户除了能提供货币指标外，还可以提供实物指标。（）Therevenuecalculationaccountcanprovidenotonlymonetaryindicators,butalsophysicalindicators.（）

A:错

B:对

答案:A对于某一个账户而言，当其分类标志确定时，其归属的类别也是唯一的。（）Foranaccount,whenitsclassificationcriteriadetermined,thecategoryofitsattributionisalsounique.()

A:错

B:对

答案:A账户按其经济内容分类，实质上是按会计对象的具体内容进行分类。（）Accountsareclassifiedaccordingtotheireconomiccontent,whichisessentiallyclassifiedaccordingtothespecificcontentoftheaccountingobject.()

A:错

B:对

答案:B第七章测试下列各项中，不属于材料采购成本构成项目的是（）。Whichofthefollowingitemsisnotincludedinthecostcomponentsofmaterialprocurement().

A:材料的买价Materialpurchaseprice

B:运输途中的合理损耗Reasonablelossintransportation

C:入库前的挑选整理费用Selectingandsortingexpensesbeforewarehousing

D:管理部门办公费Officeexpensesofmanagementdepartment

答案:D下列各项中，不属于产品成本项目的是（）。Whichofthefollowingitemsdoesnotbelongtoproductioncost().

A:直接人工Directlabor

B:制造费用Manufacturingoverhead

C:直接材料DirectMaterial

D:期间费用Periodexpenses

答案:D某企业只生产一种产品，本月期初在产品成本为35000元。本月发生下列费用：生产领用原材料60000元，生产工人工资20000元，制造费用10000元，管理费用15000元，销售费用8000元。月末在产品成本为30000元。则企业本月完工产品成本为（）。Anenterpriseonlyproducesoneproduct.Atthebeginningofthismonth,thecostofproductsinprocessis35,000yuan.Thefollowingexpensesoccurredthismonth:usingofrawmaterialsforproductionof60,000yuan,productionworkerswagesof20,000yuan,manufacturingoverheadof10,000yuan,administrationexpensesof15,000yuan,sellingexpensesof8,000yuan.Attheendofthemonth,thecostofproductsinprocessis30,000yuan.Thecostoffinishedproductsis()yuanthismonth.

A:83000元

B:118000元

C:95000元

D:90000元

答案:C应计入产品成本，但在发生时不能分清应由何种产品负担的费用，应该（）。Ifanexpenseshouldbecountedintotheproductcost,however,itishardtodistinguishwhichproductshouldbearthecost,thentheexpenseshouldbe().

A:直接计入当期损益Countedintothecurrentprofitandlossdirectly.

B:直接记入生产成本账户Countedintotheaccountofcostofproductiondirectly.

C:计入制造费用，期末再分配计入产品成本Countedintothemanufacturingoverheadfirstandthenreallocateitintothecostofproductionattheendoftheterm.

D:作为管理费用处理Countedintoadministrativeexpenses

答案:C成本的作用主要包括（）。Theroleofcostmainlyincludes().

A:成本是企业进行决策和核算经济效益的重要因素Costisanimportantfactorforenterprisestomakedecisionsandcalculateeconomicbenefits.

B:成本是计量经营耗费和确定补偿尺度的重要工具Costisanimportanttoolformeasuringoperatingexpensesanddeterminingcompensationscale

C:成本是衡量企业管理水平和各方面工作成果的重要指标Costisanimportantindicatortomeasurethelevelofenterprisemanagementandtheresultsofvariousaspectsofwork.

D:成本是决定商品价格的基础，是使产品具有竞争力的前提条件Costisthebasisfordeterminingcommoditypricesandtheprerequisiteforcompetitivenessofproducts.

答案:ABCD成本计算的主要程序包括（）。Themainproceduresofcostcalculationinclude().

A:归集和分配有关费用Collectinganddistributingexpenses

B:确定成本计算对象Determiningthecostcalculatingobject

C:确定成本计算期Determiningthecostcalculatingperiod

D:确定成本项目Determiningcostitems

答案:ABCD可以用来作为分配材料采购费用标准的有（）。Whichofthefollowingcanberegardedasstandardstoallocatematerialprocurementcosts.().

A:材料的种类TypesofMaterials

B:材料的重量WeightofMaterials

C:材料的体积VolumeofMaterials

D:材料的买价PurchasePricesofMaterials

答案:BCD费用和成本是既有联系又有区别的两个概念，费用与特定的计算对象相联系，而成本则与特定的会计期间相联系。（）Expensesandcostsaretwoconceptsthatarebothrelatedanddifferent.Expensesarerelatedtoaparticularcalculationobject,whilecostsarerelatedtoaparticularaccountingperiod.()

A:错

B:对

答案:A成本计算对象可以是完工产品，也可以是加工到一定程度的半成品。Thecostcalculationobjectcanbefinishedproductsorsemi-finishedproductsprocessedtoacertainextent.

A:对

B:错

答案:A产品成本计算方法一经选定，一般不得随意变动。（）Oncethemethodofcalculatingproductcosthasbeenselected,itisgenerallynotallowedtochangeatwill.()

A:错

B:对

答案:B第八章测试原始凭证和记账凭证的相同点是（）。Thesimilaritybetweentheoriginalvoucherandthebookkeepingvoucheris().

A:反映经济业务的内容相同Thesamecontentreflectingeconomicbusiness

B:编制时间相同Thesamepreparationtime

C:经济责任的当事人相同Thesamepartywitheconomicresponsibility

D:所起作用相同Thesamerole

答案:A企业将现金存入银行应编制（）。Enterprisesshouldprepare()fordepositingcashinthebank.

A:银行存款收款凭证Cashinbankreceiptvoucher

B:现金收款凭证Cashonhandreceiptvoucher

C:银行存款付款凭证Cashinbankpaymentvoucher

D:现金付款凭证Cashonhandpaymentvoucher

答案:D外来原始凭证一般都是（）。Originalvouchersfromoutsidearegenerally().

A:一次凭证One-timevouchers

B:累计凭证Accumulativevouchers

C:汇总原始凭证Summaryoriginalvouchers

D:记账凭证Bookkeepingvouchers

答案:A填制原始凭证时应符合的一般要求有（）。TheGeneralrequirementsthatshouldbemetwhenfillingtheoriginalvoucherare().

A:手续完备Completeprocedures

B:书写规范Normativewriting

C:记录真实Authenticrecord

D:内容齐全Completecontent

答案:ABCD会计凭证的保管应做到（）。Accountingvouchersshouldbekept().

A:保证会计凭证的安全完整Ensuringthesafetyandintegrityofaccountingvouchers

B:由企业随意销毁Destroyedbytheenterpriseatwill

C:查阅会计凭证要有手续Proceduresthatarerequiredforconsultingaccountingvouchers

D:定期归档以便查阅Periodicfilingforthepurposeofconsulting

答案:ACD所有会计凭证都是登记账簿的直接依据。（）Allaccountingvouchersarethedirectbasisofregisteringaccountingbooks.()

A:错

B:对

答案:A汇总记账凭证即记账凭证汇总表，二者的编制方法相同。（

）Summarybookkeepingvouchersisthesummarytableofbookkeepingvouchers,whichofthetwoispreparedbythesamemethod.

A:对

B:错

答案:B会计凭证登账后的整理、装订和归档2年后可销毁。（）Accountingvoucherscanbedestroyedafter2yearsofconsolidation,bindingandfiling.()

A:错

B:对

答案:A实际工作中，也有企业单位的记账凭证不分收款、付款、转账凭证，统一使用一种凭证，这种记账凭证称为通用记账凭证。（

）Inpracticalwork,therearealsoenterpriseswhosebookkeepingvouchersarenotdividedintoreceipt,paymentandtransfervouchers.Theyuseakindofvouchersinaunifiedway,whichiscalledgeneralbookkeepingvoucher.(

)

A:对

B:错

答案:A除结账和更正错误的记账凭证可以不附原始凭证外，其他记账凭证必须附有原始凭证，并注明所附原始凭证的张数。（）Exceptthattheoriginalvouchersmaynotbeattachedtothebookkeepingvouchersforclosingaccountsandcorrectingerrors,theotherbookkeepingvouchersmustbeaccompaniedbytheoriginalvouchersandthenumberoftheoriginalvouchersattached.()

A:对

B:错

答案:A第九章测试下列选项中适用于数量金额式账页的是（

）。Whichofthefollowingoptionsisapplicabletothequantity-priceaccountpage.(

)

A:应收账款明细账Accountsreceivablesubsidiaryledger

B:产品销售成本明细账Costofgoodssoldsubsidiaryledger

C:库存商品明细账Merchandiseinventorysubsidiaryledger

D:生产成本明细账Productioncostsubsidiaryledger

答案:C下列选项中必须逐日逐笔登记的账簿是（）。Whichofthefollowingaccountingbooksthatmustberecordedeachtransactiononadailybasis().

A:备查账Memorandumbook

B:日记账Journal

C:明细账Subsidiaryledger

D:总账Generalledger

答案:B期末根据账簿记录，把一定期间内所发生的经济业务，在全部登记入账的基础上，结算出每个账户的本期发生额和期末余额，并将期末余额转入下期或下年新账，在会计上称为（）。Attheendoftheperiod,accordingtotherecordsinaccountingbooks,theeconomictransactionsoccurredinacertainperiodshallberecordedinaccountingbooks,thecurrentoccurrenceamountandtheendingbalanceofeachaccountshallbesettled,andtheendingbalanceshallbetransferredtothenextperiodorthenextyear’snewaccount.Thisiscalled()inaccounting.

A:结账Closing

B:查账Checking

C:调账Adjustment

D:对账Reconciliation

答案:A账簿按用途不同可分为（）。Accountingbookscanbedividedinto()accordingtotheirpurposes.

A:备查账簿Memorandumbook

B:分类账簿Ledgerbook

C:序时账簿Chronologicalbook

D:订本式账簿BoundBook

答案:ABC下列选项中，属于对账内容的有（）。Whichofthefollowingoptionsbelongtothecontentofreconciliation().

A:账证核对Reconciliationofaccountingbooksandaccountingvouchers

B:账表核对Reconciliationofaccountingbooksandfinancialstatements

C:账实核对Reconciliationofaccountingbooksandactualproperty

D:账账核对Reconciliationbetweenaccountingbooks

答案:ABCD三栏式账簿一般适用于费用、成本等明细账。（）Three-columnaccountingbooksaregenerallyapplicabletosubsidiaryledgeraccountssuchasexpensesandcosts.()

A:错

B:对

答案:A普通日记账既可以取代记账凭证，也可以取代总分类账。（）Generaljournalcanreplaceeitherbookkeepingvouchersorgeneralledgers.()

A:错

B:对

答案:A平行登记要求总账与其相应的明细账必须同一时刻登记。（）Parallelregistrationrequiresthatthegeneralledgeranditscorrespondingsubsidiaryledgermustberegisteredatthesametime.()

A:对

B:错

答案:B卡片式账簿的优点是能够避免账页散失，防止不合法地抽换账页。（）Theadvantageofcardbookisthatitcanavoidthelossofpages,andpreventtheillegaltransferofpages.()

A:对

B:错

答案:B为了加强对租入固定资产的管理，记录租入、使用、归还情况，企业需要开设分类账簿进行核算。（）Inordertostrengthenthemanagementofrentedfixedassetsandrecordthesituationofrent,useandreturn,enterprisesneedtosetupledgerbooksforaccounting.()

A:错

B:对

答案:A第十章测试实存账存对比表是调整账面记录的（）。Thecontrasttablesofactualandbooksrecordsisinordertoadjustthebookrecordsof().

A:转账凭证Transfervouchers

B:原始凭证Originalvouchers

C:记账凭证Bookkeepingvouchers

D:累计凭证Accumulativevouchers

答案:B一般而言，单位撤销、合并时，要进行（）。Generallyspeaking,whenenterpriseisrevokedormerged,itconduct().

A:全面清查ComprehensiveInventory

B:实地清查PracticalInventory

C:定期清查PeriodicInventory

D:局部清查PartialInventory

答案:A对于收发计量错误而导致盘盈的存货，金额较小的，按规定程序批准后，一般应贷记的会计科目是（

）。Forthesmallamountofinventoryprofitcausedbythemeasurementerrorofreceivinganddelivering,theaccountingtitlethatshouldbecreditedis(

)afterapprovalaccordingtotheprescribedprocedure.

A:“营业外支出”Non-operatingexpenses

B:“管理费用”Administrativeexpenses

C:“销售费用”Sellingexpenses

D:“待处理财产损溢”Profit&lossofassetspendingdisposal

答案:B“待处理财产损溢”账户期末（）。Whichofthefollowingiscorrectabouttheaccountof“Profit&lossofassetspendingdisposal”.()

A:余额在借方Thebalanceisonthedebit

B:余额在贷方Thebalanceisonthecredit

C:可能在借方，也可能在贷方Thebalancemayonthedebitoronthecredit

D:一般没有余额Normallythereisnobalance

答案:D财产清查按照清查的执行单位不同，可以分为（）。Propertyinventorycanbedividedinto()accordingtothedifferentexecutingunitsoftheinventory.

A:局部清查PartialInventory

B:外部清查ExternalInventory

C:内部清查InternalInventory

D:全面清查ComprehensiveInventory

答案:BC导致企业银行存款日记账余额大于银行对账单余额的未达账项是（

）。Theoutstandingaccountsthatcausethebalanceofenterprise

bankjournaltobelargerthanthebalanceofbankstatementare(

).

A:银行先付款记账而企业未付款未记账的款项Amountspaidandrecordedbythebankbutnotpaidandrecordedbyenterprises

B:银行先收款记账而企业未收款未记账的款项Amountscollectedandrecordedbybanksbutnotcollectedandrecordedbyenterprises

C:企业和银行同时收款的款项Amountssimultaneouslyreceivedbyenterprisesandbanks

D:企业先收款记账而银行未收款未记账的款项Amountscollectedandrecordedbyanenterprisebutnotcollectedandrecordedbybanks

答案:AD当存货盘亏或毁损时，经批准以前应先记入“待处理财产损溢–待处理流动资产损溢”账户的借方，同时记入有关存货账户的贷方。（）Incaseofinventorylossordamage,itshallbedebitedtotheaccountof“Profit&lossofassetspendingdisposal–currentassetsprofitandlosspendingdisposal”andcreditedtotherelevantinventoryaccountbeforeapproval.()

A:错

B:对

答案:B未达账项是指在企业和银行之间，由于凭证的传递时间不同，导致双方记账时间不一致，即一方已接到有关结算凭证并已经登记入账，另一方由于尚未接到有关结算凭证而尚未入账的款项。（

）Theoutstandingaccountreferstotheamountthathasnotbeenrecordedbetweentheenterpriseandthebankduetothedifferenceinthedeliverytimeofvouchers,i.e.

Onepartyhasreceivedtherelevantvoucherandhasregisteredintheaccount,whiletheotherpartyhasnotreceivedtherelevantvoucherandhasnotyetregisteredintheaccount.

(

)

A:对

B:错

答案:A采用先进先出法，在物价上涨时，会低估企业的当期利润和存货价值。（）Thefirst-in-first-out(FIFO)methodwillunderestimatethecurrentprofitsandinventoryvalueofenterpriseswhenpricesrise.（）

A:错

B:对

答案:A定期清查可以是局部清查也可以是全面清查。（）PeriodicInventorycanbeeitherpartialorcomprehensiveInventory.()

A:对

B:错

答案:A第十一章测试资产负债表是反映企业（）财务状况的会计报表。Thebalancesheetisafinancialstatementreflectingtheenterprisefinancialsituationof()

A:一定时期内Aperiodoftime

B:某一特定日期Aparticulardate

C:某一年份内Withinayear

D:某一月份内Withinamonth

答案:B资产负债表中的“存货”项目，应根据（）。Theitemsof“inventory”inthebalancesheetshouldbefilledbase