会计学原理（双语）智慧树知到期末考试答案章节答案2024年山东女子学院

会计学原理（双语）智慧树知到期末考试答案+章节答案2024年山东女子学院为了反映和监督各单位在财产清查过程中查明的各种财产的盈亏及报经批准后的转销数额，应设置“待处理财产损溢”账户，该账户属于负债类账户。（）Inordertoreflectandsupervisetheprofitsandlossesofvariouspropertyidentifiedbyenterpriseinthepropertyinventoryandthewrite-offsafterapproval,anaccountof"profit&lossofassetspendingdisposal"shouldbesetup,whichbelongstoaliabilityaccount.()

答案:错银行存款日记账一定是订本式账簿，其账页格式一般是三栏式。（）Thebankjournalmustbeaboundbook,anditspageformatisgenerallythree-column.()

答案:对企业提高会计核算质量，充分发挥会计工作效能的一个重要前提，就是采用适当的账务处理程序。（）Animportantprerequisiteforenterprisestoimprovethequalityofaccountingandgivefullplaytotheeffectivenessofaccountingworkistoadoptappropriateaccountingprocedures.()

答案:对现金日记账是一种序时账簿。（）Acashjournalisachronologicalbook.()

答案:对每日经济业务登记完毕，应结计库存现金日记账的当日余款，并将账面余额同库存现金的实存额进行核对，检查账实是否相符。（）Whenthedailyeconomicbusinessregistrationiscompleted,thebalanceofthecashjournalshallbesettled,andthebookbalanceshallbecheckedwiththeactualamountofcashonhandtocheckwhethertherecordisinconformitywiththeactualamountofcash.()

答案:对利润总额是企业一定时期的经营成果，其内容包括（）。Totalprofitistheoperatingresultofanenterpriseforacertainperiodoftime.Itscontentsinclude().

答案:营业利润OperatingProfit###营业外收入Non-operatingrevenue###营业外支出Non-operatingexpenses企业的资产按流动性可以分为（）。Theassetsofanenterprisecanbedividedinto()accordingtoliquidity.

答案:非流动资产Non-currentassets###流动资产Currentassets下列应通过“应付账款”账户借方核算的经济业务有（）。Whichofthefollowingeconomictransactionsshallbedebitedthroughtheaccountspayableaccount?().

答案:开出商业汇票抵付应付账款Drawingcommercialdrafttooffsetaccountspayable###冲销无法支付的应付账款Writeofftheaccountspayablethatunabletomeettherepayments天威公司以现金购买车间办公用品300元，则下列会计处理中正确的有（）。TianweiCompanypurchases300yuanofofficesuppliesbelongingtotheworkshopincash,thefollowingaccountingtreatmentiscorrect().

答案:借记“制造费用”账户300元，贷记“库存现金”账户300元Debited300yuantothe"manufacturingoverhead"accountandcredited300yuantothe"cashonhand"account.借贷记账法下，对本期发生额进行试算平衡时，所涉及的账户是（）。Accountsinvolvedinthetrialbalanceofthecurrentoccurrenceamountunderthedebit-creditbookkeepingare().

答案:全部账户Allaccounts年末，某股份有限公司按照股东大会决议，宣告分配给股东现金股利20000元，则下列会计处理中正确的是（）。Attheendoftheyear,acompanydeclaredacashdividendof20,000yuanallocatedtoshareholdersinaccordancewiththeresolutionoftheshareholders'meeting,andthecorrectoneofthefollowingaccountingtreatmentis().

答案:借记“利润分配——应付股利”账户，贷记“应付股利”账户Debitedto"Profitdistribution-dividendpayable"accountandcreditedto"dividendpayable"account会计反映经济活动，提供财务信息主要采用的计量单位是（）。Themainunitofmeasurementusedbyaccountingtoreflecteconomicactivitiesandprovidefinancialinformationis().

答案:货币量度Moneymeasurement下列账户，期末结转后应无余额的是（）。Forthefollowingaccounts,theonethatshouldhavenobalanceattheendoftheperiodis().

答案:主营业务收入Primeoperatingrevenue甲企业按销售B产品价款的5%计算应缴纳的消费税为2500元，该企业在做会计处理时借记“应交税费——应交消费税”账户2500元，贷记“税金及附加”账户2500元。（）EnterpriseAshallpayaconsumptiontaxof2,500yuanbasedon5%ofthepriceofproductsBsold.Theenterpriseshalldebit2,500yuantothe"taxpayable-consumptiontaxpayable"accountandcredit2,500yuantothe"taxesandsurcharges"account.()

答案:错发票可以作为编制记账凭证的依据。（）Invoicescanbeusedasthebasisforpreparingbookkeepingvouchers.()

答案:对日记账是逐笔序时登记的，月末不必与总账进行核对。（）Thejournalisregisteredinasequentialmanner,andthereisnoneedtocheckwiththegeneralledgerattheendofthemonth.()

答案:错从银行提取现金业务，需要同时编制付款凭证和收款凭证。（）Forwithdrawingcashfrombanks,bothpaymentandreceiptvouchersneedtobeprepared.()

答案:错没有会计要素，就无法编制财务报告，无法提供会计信息。（）Withoutaccountingelements,itisimpossibletopreparefinancialreportsandprovideaccountinginformation.()

答案:对永续盘存制，是指期末通过实地盘点来确认库存存货数量，并据以计算期末存货成本，然后倒挤出发出存货成本的方法。（）Theperpetualinventorysystemreferstothemethodofrecognizingthequantityofinventorybycheckingattheendoftheperiodsoastocalculatethecostofinventoryattheendoftheperiod,andthensqueezingoutthecostofissuinginventory.()

答案:错产品制造企业生产车间为组织管理生产而发生的各种费用，应作为销售费用核算。（）Allkindsofexpensesincurredintheproductionworkshopofmanufacturingenterprisefororganizingandmanagingproductionshallbeaccountedassellingexpenses.()

答案:错先进先出法是：假设先入库的存货先发出，即按照存货入库的先后顺序，用先入库存存货的单位成本确定发出存货成本的一种方法。（）Thefirst-in-first-outmethodisamethodtodeterminethecostoftheissuedinventorybasedontheunitcostofthefirstinstock,assumingthatthefirstinstockinventoryisissuedfirst.

()

答案:对记账时不得隔页、跳行登记，如果发生隔页、跳行时，不得随意涂改，而应该采取的处理方法是（）。Pageseparationandskipregistrationarenotallowedinbookkeeping.Ifpageseparationandskipoccur,theyarenotallowedtobealteredatwill.Instead,themethodshouldbeadoptedarethat().

答案:应按规定由相关人员盖章Itshouldbestampedbyrelevantpersonnelasrequired###应将空页、空行用红线对角划掉Emptypagesandlinesshouldbecrosseddiagonallywithredlines###应加盖“作废”字样Theword"Invalid"shouldbeadded2X19年8月，某企业在该月的库存现金清查中，发现盘亏300元。经查明属于出纳员的责任，则下列会计处理中正确的有（

）。InAugustof2x19,anenterprisefoundaninventorylossof300yuaninthepropertyinventoryofcashonhandofthatmonth.

Itistheresponsibilityofthecashier,whichofthefollowingaccountingtreatmentsiscorrect?

(

).

答案:借：待处理财产损溢

300

贷：库存现金

300Debit:Profit&lossofassetspendingdisposal

300

Credit:Cashonhand

300###借：其他应收款

300

贷：待处理财产损溢

300Debit:otherreceivable

300

Credit：Profit&lossofassetspendingdisposal

300下列文件中，属于自制原始凭证的有（）。Inthefollowingdocuments,theoriginalself-madevouchersare().

答案:制造费用分配表ManufacturingoverheadallocationTable###限额领料单Materialsrequisitiononquota企业实现的净利润应进行下列分配（）。Thenetprofitrealizedbyanenterpriseshallbeallocatedasfollows().

答案:向投资人分配现金股利Distributionofcashdividendstoinvestors###向投资人分配股票股利Distributionofstockdividendstoinvestors###提取法定盈余公积金Extractingstatutorysurplusreserve现代会计发展阶段的重要特点是：计算机代替了手工记账，（）已成为会计的两个重要分支。Theimportantcharacteristicsofthedevelopmentstageofmodernaccountingarethatcomputerhasreplacedmanualaccountingand()hasbecometwoimportantbranchesofaccounting.

答案:财务会计Financialaccounting###管理会计Managementaccounting某有限责任企业将资本公积50000元转增实收资本，则下列会计处理中正确的有（）。Alimitedliabilityenterpriseturnitscapitalreserveof50,000yuantoincreasepaid-incapital,thefollowingcorrectaccountingtreatmentsare().

答案:贷记“实收资本”账户50000元Credited50,000yuantothe"paid-incapital"account###借记“资本公积”账户50000元Debited50,000yuantothe“capitalreserve"account账户一般可以提供的金额指标有（）。Amountindicatorsthatanaccountcangenerallyprovideare().

答案:期末余额Endingbalance###本期增加发生额Increasedoccurrenceamountinthecurrentperiod###期初余额Beginningbalance###本期减少发生额Decreasedoccurrenceamountinthecurrentperiod下列有关收入类账户的表述中，正确的有（）。Amongthefollowingstatementsonrevenueaccounts,thecorrectonesare().

答案:本期的增加发生额记入账户的贷方theincreasesinthecurrentperiodarerecordedonthecreditoftheaccount###期末结账后无余额Nobalanceafterclosingattheendoftheperiod###本期的减少发生额记入账户的借方thedecreasesinthecurrentperiodarerecordedonthedebitoftheaccount所有者权益与负债有着本质的不同的是（）。Theessentialdifferencesbetweenowner'sequityandliabilityare().

答案:两者性质不同Thedifferentnature###两者享受的权利不同Thedifferentrights###两者偿还期不同Thedifferentrepaymentperiod###两者风险程度不同Thedifferentlevelofrisks资产确认应满足的条件有（）。Theconditionneedtobemetforassetrecognitionisthat().

答案:必须是能为企业提供未来经济利益的经济资源itmustbeeconomicresourcesthatcanprovidefutureeconomicbenefitsforenterprises###必须是企业拥有或者控制的itmustbeownedorcontrolledbyanenterprise###必须是由过去交易或事项形成的itmustbeformedbypasttransactionsorevents某企业由于编制记账凭证或过账过程中存在某些错误，月底试算平衡表未能平衡。经核查有关记录，发现有下列错误：“收回货款7600元存入银行，记账凭证科目正确，但凭证金额误记为6700元，已经登记入账”，则该企业应该采用的错账更正法为（

）。Duetosomeerrorsintheprocessofpreparingbookkeepingvouchersor

postingaccounts,thetrialbalanceattheendofthemonthcannotbebalanced.Aftercheckingtherelevantrecords,thefollowingerrorswerefound:'7,600yuanoftherecoveredmoneywasdepositedinthebank,andtheentriesofthebookkeepingvoucherswerecorrect,buttheamountofthevoucherswasmistakenlyrecordedas6,700yuan,whichhasbeenregisteredfortheaccount',thenthecorrectionmethodthattheenterpriseshouldadoptis(

).

答案:补充登记法Correctionbyextrarecording不考虑其他因素，企业当年经营实现利润时，其所有者权益总额会（）。Whenanenterpriseachievesprofitsinitsoperation,itstotalowner'sequitywill()withoutconsideringotherfactors.

答案:增加Increase某企业资产总额500万元，当发生下列业务之后：（1）取得长期借款20万元存入银行；（2）用存款10万元购买原材料；（3）用存款5万元支付税费，其资产总额是（）。Thetotalassetsofanenterpriseare5millionyuan.Whenthefollowingbusinessoccurs:(1)obtaininglong-termloansof200,000yuananddepositingtheminthebank;(2)purchasingrawmaterialswithcashinbankof100,000yuan;(3)payingtaxesandfeeswithcashinbankof50,000yuan,thenthetotalassetsare().

答案:515万元5.15millionyuan天成公司从供应单位采购甲材料38000元，增值税进项税额为4940元，以银行存款支付，材料尚未验收入库，假定原材料按实际成本法核算，则该公司在进行会计处理时，以下选项不正确的有（）。TianchengCompanypurchases38,000yuanofmaterialAfromthesupplier,with4,940yuanVAT,whichispaidbycashinbank.Thematerialhasnotyetbeencheckedandstored.Assumingthatrawmaterialsareaccountedaccordingtotheactualcostvaluation,theincorrectoneis().

答案:借记“原材料”账户38000元Debited38,000yuantotheaccountof"rawmaterials"以下各项中不能通过资产负债表了解的会计信息是（）。Amongthefollowingitems,theaccountinginformationthatcannotbeunderstoodthroughthebalancesheetis().

答案:企业在一定期间内现金流入与流出的信息及增减变动的原因Informationoncashinflowsandoutflowsandreasonsforchangesinincreaseanddecreaseduringagivenperiodoftime明细分类账户对总分类账户具有（）作用。Thesubsidiaryledgeraccounthastheeffectof()onthegeneralledgeraccount.

答案:补充说明SupplementaryNotes月末，某企业生产的产品全部完工入库，则该企业结转其实际生产成本时应借记（）。Attheendofthemonth,alltheproductsproducedbyanenterprisearecompletedandputintostorage,thentheenterpriseshouldbedebitedto()whencarryingoveritsactualproductioncost.

答案:“库存商品”账户Merchandiseinventoryaccount天正公司主要生产销售A、B两种产品，月末销售给H公司原材料一批，计算结转本月销售材料的成本160000元，则下列选项中正确的是（

）。TianzhengCompanymainlyproducesandsellstwokindsofproducts,AandB.Attheendofthemonth,itsellsabatchofrawmaterialstoHCompany,andcalculatesthecarry-overcostof

160,000yuanofmaterialssoldthismonth.Thecorrectchoiceis(

).

答案:借：其他业务成本

160000

贷：原材料

160000Debit:Otheroperatingexpense

160000

Credit:Rawmaterial

160000某企业“盈余公积”账户的年初余额为400万元，本年提取盈余公积540万元，用盈余公积转增资本320万元，则该企业“盈余公积”账户的年末余额为（）。Thebalanceofanenterprise's"surplusreserve"accountis4millionyuanatthebeginningoftheyear,5.4millionyuanofsurplusreserveisextractedthisyear,and3.2millionyuanofpaid-incapitalisaddedbysurplusreserve,thenthebalanceoftheenterprise's"surplusreserve"accountattheendoftheyearis().

答案:620万元6.2millionyuan下列原始凭证中属于累计原始凭证的是（）。Amongthefollowingoriginalvouchers,theonebelongingtotheaccumulativeoriginalvoucheris().

答案:限额领料单Materialsrequisitiononquota月末，甲公司将发生的制造费用20000元按本月生产工时比例分配给甲、乙产品（其中甲产品6000工时，乙产品4000工时），则甲产品应该分担的制造费用为（）元。Attheendofthemonth,thereare20,000yuanofmanufacturingoverheadofCompanyA,whichshallbeallocatedtoproductAandBaccordingtotheproportionofproductionhoursthismonth(6,000hoursforproductAand4,000hoursforproductB).ThemanufacturingoverheadthatshouldbesharedbyproductAshallbe()yuan.

答案:12000年末，天正公司经股东大会批准，按净利润的10%提取法定盈余公积金时，正确的处理是（）。Attheendoftheyear,TianzhengCompanyextractstatutorysurplusreserveat10%ofnetprofitwiththeapprovaloftheshareholders'meeting,thecorrecttreatmentis().

答案:借记“利润分配—提取法定盈余公积”账户，贷记“盈余公积”账户Debitedtothe"Profitdistribution-extractionofstatutorysurplusreserve"accountandcreditedtothe"surplusreserve"account.车间领料开具的“材料领用单”属于（）。The"Materialrequisition"issuedbytheworkshopbelongsto().

答案:一次凭证One-timevouchers某企业以银行存款40000元直接发放职工工资，则该企业应该做出的会计处理是（）。Enterprisepaysemployees'wageswithcashinbankof40,000yuan,theaccountingtreatmentthattheenterpriseshouldmakeis().

答案:借记“应付职工薪酬”账户40000元，贷记“银行存款”账户40000元Debited40,000yuantothe"employeebenefitspayable"accountandcredited40,000yuantothe"cashinbank"account.某企业用银行存款6500元上交上个月企业所得税，该企业进行会计处理时应借记（）。Anenterprisepaysthelastmonth’sincometaxwithacashinbankof6,500yuan,whichshallbedebitedto().

答案:“应交税费——应交所得税”账户Taxespayable-incometaxpayableaccount科目汇总表与汇总记账凭证的共同优点是（）。Thecommonadvantageoftheaccountingtitlesummaryandthesummarybokkeepingvoucheris().

答案:简化总分类账登记工作Simplifyingthegeneralledgerregistration会计产生和发展的基础是（）。Thefoundationofaccountinggenerationanddevelopmentis().

答案:经济的发展Economicdevelopment通过复式记账可以了解每一项经济业务的（）。Throughdouble-entrybookkeeping,wecanunderstand()ofeveryeconomicbusiness.

答案:来龙去脉Theinsandouts下列内容中符合资金运动规律的有（）。Whichofthefollowingcontentaccordswiththelawoffundmovement?().

答案:一项资产增加的同时另一项资产减少Anincreaseinoneassetwhileadecreaseinanotherasset旭辉公司从新华工厂购入甲、乙两种材料：甲材料5000千克；乙材料2000千克，购入甲、乙材料的外地运杂费为7000元（不考虑增值税等），全部款项用银行存款支付，运杂费按照材料的重量比例进行分配，材料尚未验收入库，则应计入甲、乙材料采购成本中的运杂费分别是（）。XuhuiCompanypurchasedmaterialsAandBfromXinhuaFactory:Amaterial5,000kg;Bmaterial2000kg,foreignfreightandmiscellaneouschargesofAandBmaterial7,000yuan(excludingVAT),allofwhicharepaidbycashinbank,andfreightandmiscellaneouschargesarechargedaccordingtodistributionoftheweightratioofmaterials,materialshavenotyetbeencheckedandstored,thefreightandmiscellaneouschargesthatshouldbeincludedintheprocurementcostsofmaterialsAandBare().

答案:5000元，2000元5000yuan,2000yuan通常总分类账的登记依据是记账凭证，而明细账的登记依据是原始凭证。（）Generally,thegeneralledgerisregisteredonthebasisofbookkeepingvouchers,whilethesubsidiaryledgerisregisteredonthebasisoforiginalvouchers.()

答案:错“累计折旧”账户的贷方登记的是提取的折旧额，表示折旧额的增加，所以是负债类账户。（）Thecreditof"accumulateddepreciation"accountrecordtheamountofdepreciation,indicatinganincreaseindepreciation,soitisaliabilityaccount.()

答案:错不论短期借款的用途如何，企业发生的短期借款利息支出，均应计入当期损益。（）Regardlessofthepurposeofshort-termloan,theshort-termloaninterestexpenditureoccuredintheenterpriseshallbeincludedinthecurrentprofitsandlosses.()

答案:对管理会计主要为外部利益相关者服务，财务会计主要为企业内部管理者服务。Managementaccountingmainlyservesexternalstakeholders,whilefinancialaccountingmainlyservesinternalmanagers.()

答案:错某企业以银行存款33696元偿还所欠供应单位的货款和税费，该企业进行会计处理时应借记“应付账款”账户33696元。（）Anenterpriserepaysthegoodsandtaxesowedtothesupplierwith33,696yuanofcashinbank.Theenterpriseshalldebit33,696yuanto"accountspayable"accountforaccountingtreatment.()

答案:对记账以后，发现所记金额小于应记金额，但记账凭证正确，应采用红字更正法进行更正。（）Afterbookkeeping,itisfoundthattheamountrecordedislessthantheamountthatshouldberecorded,butthebookkeepingvouchersarecorrect.Thencorrectionbyusingredinkmethodshouldbeadoptedtocorrectthem.()

答案:错多栏式明细账一般适用于资产类账户。（）Multi-columnsubsidiaryledgerisgenerallyapplicabletoassetaccounts.()

答案:错企业用盈余公积转增资本或弥补亏损时，均不会引起所有者权益总额发生变动。（）Whenanenterpriseusessurplusreservetoincreasepaidincapitalormakeupforlosses,itwillnotcausethetotalowner'sequitytochange.()

答案:对对于不真实、不合法的原始凭证，会计机构、会计人员有权予以退回。（）Accountinginstitutionsandaccountantshavetherighttoreturnuntrueandillegaloriginalvouchers.()

答案:对转账凭证是用来反映非货币资金业务的凭证，即不涉及货币资金增减变动的业务。Transfervoucherisusedtoreflectthenon-monetaryfundbusiness,thatis,itdoesnotinvolvetheincreaseordecreaseofmonetaryfund.

答案:对财产物资的盘存制度有（）。Theinventorysystemofpropertyandgoodsincludes().

答案:实地盘存制Physicalinventorysystem###永续盘存制Perpetualinventorysystem下列属于负债类科目的有（）。Thefollowingaccountingtitlesthatbelongtoliabilitiesare().

答案:“短期借款”Short-termloan###“应付票据”Notespayable###“预收账款”Unearnedrevenue一般而言，需要进行财产全面清查的情况有（）。Generallyspeaking,theneedforacomprehensivepropertyinventoryinclude().

答案:单位改变隶属关系Changeofsubordinaterelationshipoftheenterprise###单位主要负责人调离工作Relocationoftheprincipalpersoninchargeoftheenterprise###开展清产核资Launchingassetandcapitalverification关于企业编制的“银行存款余额调节表”，下列说法中正确的是（）。Regarding”bankreconciliationstatement"preparedbyenterprises,thefollowingcorrectstatementarethat().

答案:调节后的存款余额只表明企业可以实际动用的银行存款数Theadjustedbalanceonlyindicatestheamountofcashinbankthatenterprisescanactuallyuse.###“银行存款余额调节表”只起到对账作用the"bankreconciliationstatement”onlyservesasreconciliation###调节后双方余额相等，一般说明双方记账相符thebalancebetweenthetwopartiesafteradjustmentisequal,whichgenerallyindicatesthattheaccountsofbothpartiesareinaccordancewitheachother.会计反映（核算）职能的一般特征是（

）。Thegeneralfeatureofaccountingreflection(accounting)functionis(

).

答案:以货币为主要计量单位takenmoneyasthemainunitofmeasurement###体现在记账、算账、报账三个阶段上embodiedinthethreestagesofbookkeeping,calculatingandreporting###具有连续性、系统性、全面性havingcontinuity,systematicnessandcomprehensiveness甲企业收回某单位所欠本企业货款80000元存入银行，则下列选项中正确的有（

）。Enterprise

A

receives80,000yuanowedbyaunitanddepositsitinthebank,thefollowingcorrectoptionsare(

).

答案:贷记“应收账款”账户80000元Credited80,000yuanto"accountsreceivable"account###借记“银行存款”账户80000元Debited80,000yuanto"cashinbank"account下列账簿可以采用三栏式的是（

）。Thefollowingaccountingbooksthatareavailableinthree-columnsare(

).

答案:库存商品总账GeneralledgerofmerchandiseInventory###应收账款明细账Accountsreceivablesubsidiaryledger###库存现金日记账Cashjournal在编制资产负债表时，下列项目中采用直接填表法填列的是（）。Inthepreparationofthebalancesheet,thefollowingitemsarelistedbythedirectmethod().

答案:短期借款Short-termloan某企业年初未分配利润为200万元，本年实现的净利润为2000万元，按10%计提法定盈余公积，按5%计提任意盈余公积，宣告发放现金股利160万元，则企业本年末的未分配利润为（）。Theundistributedprofitofanenterpriseatthebeginningoftheyearis2millionyuan,thenetprofitrealizedthisyearis20millionyuan,thestatutorysurplusreserveiscalculatedby10%,thearbitrarysurplusreserveiscalculatedby5%,andthedeclarationofcashdividendis1.6millionyuan,thentheundistributedprofitoftheenterpriseattheendofthisyearis().

答案:1740万元17.4millionyuan借贷记账法下，下列各项应记录在账户借方的是（）。Whichofthefollowingitemsshouldberecordedonthedebitsideoftheaccountaccordingtothedebit-creditbookkeeping().

答案:费用的增加Increaseinexpenses会计报表中有关报表项目的金额，其直接来源是（）。Thedirectsourceoftheamountoftheitemsinthefinancialstatementsis().

答案:账簿记录Accountingrecords2X19年7月30日，某公司从中国银行借入5年期借款200000元，则下列选项中正确的是（）。OnJuly30th2X19,acompanyborrowedafive-yearperiodloanof200,000yuanfromtheBankofChina,andthefollowingcorrectoptionsis().

答案:借记“银行存款”账户200000元，贷记“长期借款”账户200000元Debited200,000yuanto"cashinbank"accountandcredited200,000yuanin"long-termloans"account在正常情况下，一个账户的增加发生额与其期末余额记在账户的（）。Undernormalcircumstances,theincreaseoccurrenceamountofanaccountanditsendingbalancearerecordedintheaccountof().

答案:相同方向Thesamedirection资产负债表编制的主要依据是（）。Themainbasisforthepreparationofthebalancesheetis().

答案:资产、负债及所有者权益类各账户的期末余额Endingbalancesofassets,liabilitiesandowner'sequityaccounts对一定期间的余额进行试算平衡时，所采用的公式是（）。Whenthetrialbalanceofbalanceismadeduringacertainperiodoftime,theformulausedis().

答案:全部账户借方余额＝全部账户贷方余额Debitbalanceofallaccounts=Creditbalanceofallaccounts用银行存款归还应付账款的经济业务属于（）。Theeconomicbusinessofrepayingaccountspayablewithcashinbankbelongsto().

答案:资产和负债同减Simultaneousdecreaseinassetsandliabilities在借贷记账法下，所有者权益账户的期末余额等于（）。Underthedebit-creditbookkeeping,theendingbalanceoftheowner'sequityaccountisequalto().

答案:期初贷方余额+本期贷方发生额-本期借方发生额Creditbalanceatthebeginningoftheperiod+currentcreditoccurrenceamount-currentdebitoccurrenceamount现金日记账的格式一般多采用（）。Theformatofcashjournalisusually()type.

答案:三栏式Three-column某企业以银行存款支付对外公益性捐赠支出2000元，则企业在进行会计处理时，应借记（）。Ifanenterprisepays2,000yuanwithcashinbankforexternalpublicwelfaredonations,itshallbedebitedto().

答案:“营业外支出”账户Nonoperatingexpenseaccount天成企业销售B产品价款50000元，增值税销项税额为6500元，款项暂未收到，下列会计处理中不正确的有（）。TianchengEnterprisesellsproductBatapriceof50,000yuanandVATof6,500yuan.Theamounthasnotyetbeenreceived.Thefollowingincorrectoneis().

答案:借记“银行存款”账户56500元Debited56,500yuantothe"cashinbank"account借贷记账法是世界上通用的记账方法，也是我国的法定记账方法。（）Thedebit-creditbookkeepingisacommonaccountingmethodintheworld,andalsoalegalaccountingmethodinChina.()

答案:对记账凭证的填制日期与原始凭证的填制日期应当相同。（）Thefillingdateofthebookkeepingvouchershallbethesameasthatoftheoriginalvoucher.()

答案:错实地盘存制是指平时根据会计凭证在账簿中登记各种财产的增加数和减少数并且得出账面结存数，期末时再通过盘点实物，来确定各种财产的数量，并据以确定账实是否相符的一种盘存制度。（）Thephysicalinventorysystemreferstoaninventorysysteminwhichtheincreasesanddecreasesofvariouspropertiesareregisteredintheaccountingbooksaccordingtothebookkeepingvouchers,thenthebookbalanceisobtained.Attheendoftheperiod,thequantityofvariouspropertiesisdeterminedbycheckingthephysicalobjectstoconfirmwhethertheaccountsareinconformitywiththeactualproperty.()

答案:错企业从税后利润中提取盈余公积不属于利润分配的内容。（）Itdoesnotbelongtothedistributionofprofitsforenterprisestoextractsurplusreservefromafter-taxprofits.()

答案:错汇总记账凭证账务处理程序可以简化总账的登记工作，所以适用于规模较大、经济业务较多的大中型企业单位。（）Theaccountingprocedureofsummarybookkeepingvouchercansimplifytheregistrationofgeneralledger,soitissuitableforlargeandmedium-sizedenterpriseswithlargescaleandmoreeconomicbusiness.()

答案:对利润表中“本期数”栏的数字，应根据各损益类账户本期发生额填列。（）Thefiguresinthe"currentperiodnumber"columnoftheincomestatementshallbefilledinaccordingtothecurrentoccurrenceamountofeachprofitandlossaccount.()

答案:对注册资本和实收资本是两个相同的概念。（）Registeredcapitalandpaid-incapitalaretwoidenticalconcept.()

答案:错科目汇总表核算组织程序是根据经济业务发生以后所填制的各种记账凭证直接逐笔登记总分类账，并定期编制会计报表的一种账务处理程序。（）Theaccountingorganizationalprocedureofaccountingtitlesummaryisakindofaccountingprocessingprocedure,whichregistersgeneralledgeraccordingtovariousbookkeepingvouchersaftertheoccurrenceofeconomicbusinessandregularlypreparefinancialstatementsregularly.()

答案:错完整的财务报告应包括会计报表、会计报表附注以及其他相关信息。（）Acompletefinancialreportshallincludefinancialstatements,notestofinancialstatementsandotherrelevantinformation.()

答案:对总分类账、库存现金及银行存款日记账一般都采用活页式账簿。（）Thegeneralledger,cashjournalandbankjournalgenerallyuseloose-leafbooks.()

答案:错甲公司2X19年7月10日，从银行提取现金30000元，并直接发放工资，该企业在进行账务处理过程中借方可能出现的会计科目有（）。OnJuly10th,2X19,CompanyAwithdraws30,000yuanofcashfromthebankandpayswagesdirectly.Whichofthefollowingaccountingtitlemayberecordedonthedebitduringtheprocessofaccounting().

答案:“库存现金”Cashonhand###“应付职工薪酬”Employeebenefitspayable按清查的范围不同,可将财产清查分为（）。Propertyinventorycanbedividedinto()accordingtothescopeofinventory.

答案:全面清查ComprehensiveInventory###局部清查PartialInventory在借贷记账法下，期末结账以后，一般有余额的账户有（）。Underthedebit-creditbookkeeping,afterclosingtheaccountsattheendoftheperiod,thefollowingof()aregenerallywithbalances.

答案:资产类账户Assetaccounts###负债类账户Liabilityaccounts年末必须结平，余额为零的账户是（）。Attheendoftheyear,theaccountsthathavenobalanceare().

答案:主营业务收入Primeoperatingrevenue###销售费用Sellingexpenses###管理费用Administrativeexpenses甲公司主要生产销售A产品，月末，结转本月已销产品的销售成本138000元，该企业进行会计处理时，下列选项中正确的有（）。CompanyAmainlyproducesandsellsproductsA.Attheendofthemonth,thecostofproductssoldthismonthis138,000yuan.Thefollowingcorrectaccountingtreatmentis().

答案:借记“主营业务成本”账户138000元，贷记“库存商品”账户138000元Debited138,000yuanto"Primeoperatingcost"accountandcredited138,000yuanto"merchandiseInventory"account本月发生的下列各项业务，能引起本期费用增加的是（）。Whichofthefollowingtransactionoccuredthismonthcanresultinanincreaseincurrentexpenses?().

答案:行政管理部门购买办公用品Purchaseofofficesuppliesbyadministrativedepartments登账以后，发现记账凭证科目处理正确，而金额小于正确金额，应采用（

）进行更正。Afterregistration,itisfoundthattheaccountingtitle

inbookkeepingvouchersiscorrectlyregistered,andbut

theamountislessthanthecorrectamount,whichmethodshouldbeadoptedtocorrect?(

).

答案:补充登记法Correctionbyextrarecording职工张某出差预借差旅费3000元，企业以现金支付。则企业在进行会计处理时，应借记（）。Zhang,anemployee,borrows3000yuaninadvancefortravelexpenses,whichispaidbytheenterpriseincash.Thentheenterpriseshouldbedebitedto()whencarryingoutaccountingtreatment.

答案:“其他应收款”账户Otherreceivablesaccount企业10月初负债总额为100万元，10月份收回应收账款20万元，用银行存款归还短期借款10万元，预付购货款5万元，到10月末的负债总额为（）。ThetotalliabilitiesofenterprisesinearlyOctoberare1millionyuan,therecoveredaccountsreceivableinOctoberis200,000yuan,repaymentoftheshort-termloanwithcashinbankis100,000yuan,andtheprepaidpurchasesis50,000yuan,thenthetotalliabilitiesbytheendofOctoberare().

答案:90万元900,000yuan天正有限责任公司接受顺丰公司投入货币资金80000元，以银行存款支付则正确的会计分录是（

）。TianzhengLimitedLiabilityCompanyaccepted80,000yuanofmoneyinvestedbyShunfengCompanywithcashinbank.Thecorrectaccountingentryis(

).

答案:借：银行存款80000

贷：实收资本80000Debit:Cashinbank

80000

Credit:Paid-incapital

80000应收账款总账账簿采用（）。Thegeneralledgerofaccountsreceivableshallbe().

答案:三栏式账簿Three-columnledger库存现金清查的方法是（）。Themethodofcashonhandpropertyinventoryis().

答案:实地盘点法Physicalinventorymethod记账凭证账务处理程序适用于规模较大，业务较多的单位。（）Accountingprocessingproceduresforbookkeepingvouchersaresuitableforlarge-scaleandbusiness-intensiveunits.()

答案:错财产清查按照清查时间，可分为定期清查和不定期清查。（）Propertyinventorycanbedividedintoperiodicinventoryandnon-periodicinventoryaccordingtothetimeofinventory.()

答案:对企业计算缴纳的所得税费用应以净利润为基础，加或减各项纳税调整因素。（）Thecalculationofincometaxexpensespaidbyenterprisesshallbebasedonnetprofit,andaddorsubtractvarioustaxadjustmentfactors.()

答案:错下列经济业务，引起会计等式左右两方同时发生变化的有（）。Thefollowingeconomicoperationsthathavecausedsimultaneouschangesinbothsidesoftheaccountingequationare().

答案:以银行存款偿还短期借款Repaymentofshort-termloanwithcashinbank###接受投资者投入的机器设备Acceptanceofinvestors'investmentinmachineryandequipment某企业以现金支付6月份应负担的销售产品的包装费1000元，则企业在进行会计处理时，应借记（）。Ifanenterprisepays1,000yuanincashforthepackagingfeeofproductssoldinJune,theenterpriseshallbedebitedto()