雨课堂学堂在线学堂云《Inheritance and change of Chinese accounting culture（重庆财经职业学院）》单元测试考核答案

第1题Thename'accounting'originatedfrom()AUrgesellschaftBFeudalsocietyCWesternZhouDynastyDTangDynasty第2题DuringtheWarringStatesperiod,theearliestfeudalcodeappeared()ADharmaSutraBTheCodeCTheBookofSongsDTheTaoTeChing第3题TherepresentativeaccountingworksoftheMingDynastyare()ADharmaSutraBChangxingZhitiaoCYuanheGuojiBookDWanliAccountingRecord第4题TheQingDynastydesignedandinvented()basedonthe"LongmenAccount"AThreefootaccountingmethodBFourleggedaccountingmethodCThreecolumnjunctionalgorithmDFourcolumncalculationmethod第5题AttheendofUrgesellschaft,()unifiedtribes.ACangjieBConfuciusCMenciusDYellowEmperor第6题ThebasiccharacteristicsofChina'ssingleentryaccountingmethodappearin().ATheShangDynastyBWesternZhouDynastyCTangDynastyDQingDynasty第7题The"knottingrecord"generallyclarifieswhichaccountingelements()ARecordObjectBAccruedquantityCThemanifestationafterachangeinquantityDFinalresultattheendoftheaccount正确答案：ABCD第8题BeforeandaftertheWesternZhouDynasty,Chinahadformeda"singleentrybookkeepingmethod"withwrittendescriptions.()第9题YingZheng,theKingofQin,destroyedthelastofthesixstates-theStateofQi,establishedtheQinDynasty,andproclaimedhimselfthe"FirstEmperor".()第10题Thebalancerelationshipofthe"fourcolumnstructurealgorithm"is:oldmanagement+reality-dismissal=newcollection.()第1题()Confucius,asacommissionedofficial,said,'Accountingisjustenough.'.AMencius:TenThousandChaptersPart2BConfuciusCTheAnalectsofConfuciusDDharmaSutra第2题()DuringthevisittoBeijingNationalAccountingInstitute,itwasemphasizedthatnotmakingfalseaccountsisthebasicprofessionalethicsandcodeofconductofaccountingpractitioners.AJiangZeminBHuJintaoCZhuRongjiDWenJiabao第3题Themeaningof"accountingisjustenough"isequivalenttomodernaccountingprinciples().APrincipleofauthenticityBPrincipleofprudenceCObjectivityprincipleDTheprincipleofsubstanceoverform正确答案：AC第4题WhichofthefollowingareConfuciusquotes?()AIt'sjustaccountingBUsefrugallyandloveothers,sothatthepeoplecankeepupwiththetimesCBefaithfulinyourwordsandshowrespectinyouractionsDIfapersonlacksfaith,theydonotknowwhattheycando正确答案：ABCD第5题WhichofthefollowingbelongtoMencius'quotations?()AWithoutrules,onecannotformacircleBIt'snotitsmeaning,it'snotitswayCAnunjustreward,withoutfoodDFishiswhatIwant.Bear'spawisalsowhatIwant.Youcannothaveboth.Thosewhogiveupfishandtakebear'spawarealso正确答案：ABCD第6题WhichofthefollowingarethepropositionsproposedbyMencius?()ADevelopingbothagricultureandcommerceBLivewithinyourmeansCDiligenceandfrugalityDSaveexpenses正确答案：ABCD第7题Confuciuslivedfrom551BCto479BC.()第8题MenciuswasarepresentativefigureofConfucianismintheWarringStatesperiodfrom372BCto289BC.()第9题Mencius:WanzhangXia"isaclassicConfucianworkthatrecordsthewordsanddeedsofMenciusandhisstudents.()第10题ThefinancialpoliciesofMencius,suchas"changingthelandandcollectingtaxes,reducingtaxes,andallowingthepeopletobecomewealthy"and"savingpunishment,reducingtaxes,andcollectingtaxes,"allreflectMencius'lighttaxationoftaxes,reducingtheburdenonthepeople,andimplementinglightcorveeandlighttaxburden.()Chapter3Exercises第1题QinShiHuangsetupaneconomicorganizationtoissuelegalprovisions,whichcan,ontheonehand,understandthestate'sexpenditureinashorttime,ontheotherhand,severelycrackdownonillegalofficials'illegalacts,andeliminatethephenomenonof()tothemaximumextent.ACorruptionBIntegrityCViolenceDIllegal第2题QinShiHuangneededtosetupa()organizationtosuperviseandrestricteachotherandpromotefeudalruletothemaximumextent.AOppositionBAuxiliaryCSpecializedDCoordination第3题Mr.GuoDaoyangconductedadetailedanalysisofitfromanaccountingperspectivein(),allowingustoglimpsetheaccountingoftheHanDynastyanduncoverthetruthaboutit.AABriefHistoryofChineseAccountingBChineseAccountingHistoryCDraftofChineseAccountingHistoryDChineseAccountingCulture第4题DuringtheWenjingperiodoftheWesternHanDynasty,alocalofficialinchargeoftaxcollectioninShiyangandZhengliwas().AZhangQinBZhangYanCZhangHuanDZhangZhong第5题WhencalculatingZhengLi,ZhangYanusedthebasenumber().A70B72C75D80第6题ZhangYanusedthreedifferenttaxbases()whencalculatingthethreetypesoftaxesinShiyang.A110B120C112D109正确答案：BCD第7题AftertheSilkRoadwascompleted,EmperorEmperorWuofHansetupDunhuangandZhangye().ADunhuangBZhenfanCommanderyCZhangyeDLintunCommandery正确答案：AC第8题Mr.GuoDaoyanganalyzedthetaxaccountsmanagedbyZhangYanbasedontheJianglingHanbambooslipsandroughlydividedtheminto()AKoufuBookBOfficialsalarybookCMigrationbookDPopulationbook正确答案：ABC第9题InthethreetypesofbooksofJianglingHanbambooslips,accountingiscarriedoutseparatelybyhousehold,orregistrationiscarriedoutinachronologicalmannerwithoutdividinghouseholdnames,truthfullyreflectingthesituationofthethreetypesoftaxes()AMonthlycollectionBMonthlypaymentCMonthlyclearanceDMonthlysettlement正确答案：ABCD第10题"FourGreatAncientCivilizations"includes().ATheChinesecivilizationcenteredaroundtheYangtzeandYellowRiversBTheBabyloniancivilizationcenteredaroundthetworiverbasinsCAncientEgyptianCivilizationCenteredontheNileDAncientIndianCivilizationCenteredonIndusRiver正确答案：ABCD第11题Inordertobetterpromotethedevelopmentofthenationaleconomy,QinShiHuangbegantointroducetheaccountingmanagementsystem,andraisedthesystemtothelegallevel,requiringallofficialsengagedineconomicmanagementtoobeythemanagementofthissystem.()第12题AfterQinShiHuangascendedthethrone,heabolishedthepowerandstatusoftheprimeministerandgraduallyweakenedtherightsofotherlowerlevelofficials.()第13题DuringtheQinDynasty,accountingrecordcertificateshadalreadyappearedinthecountry.()第14题DuringtheQinDynasty,accountingdepartmentstaffwoulddivideeconomicdetailsintodifferentcategoriesandrecordthemindifferentbooks.()第15题ThefinancialreimbursementsystemoftheHanDynastywasstrictlyenforcedinaccordancewiththelaw,whicheffectivelyensuredtheoperationofnationaleconomicmanagementwork,andensuredthelegalstatusoftheHanDynastyasaworldpowerintheEastandthegoodoperationoftheWesternRegions.()Chapter4Exercise第1题Whoistheauthorof"YuanHeGuoJiShu"().ALiuZongyuanBLiJifuCLiShiminDLiBai第2题HowmanyvolumesarethereinthecompletebookoftheYuanHeGuojiBook?().A10B20C30D5第3题Thebasicmeaningof"oldpipe"is().AOpeningbalance(orpreviousperiodbalance)BIncreaseincurrentperiodCCurrentdecreaseDClosingbalance第4题Thebasicmeaningof"newcollection"is().AOpeningbalance(orpreviousperiodbalance)BIncreaseincurrentperiodCCurrentdecreaseDClosingbalance第5题Thebasicmeaningof"expulsion"is().AOpeningbalance(orpreviousperiodbalance)BIncreaseincurrentperiodCCurrentdecreaseDClosingbalance第6题Thebasicmeaningof'seein'is().AOpeningbalance(orpreviousperiodbalance)BIncreaseincurrentperiodCCurrentdecreaseDClosingbalance第7题ThesixdepartmentsoftheThreeDepartmentsandSixMinistriessystem().AMinistryofPersonnel,MinistryofHouseholdBDepartmentofRitesandDepartmentofWarCMinistryofJustice,MinistryofWorksDMinistryofCivilAffairsandMinistryofLaw正确答案：ABC第8题Whatarethethreeprovinces()undertheThreeDepartmentsandSixMinistriessystem.AZhongshuShengBMenxiaShengCShangshuShengDLiBingProvince正确答案：ABC第9题Thefourbasicelementsofthefourpillarsettlementmethodare().AOldpipeBNewCollectionCDismissalDReality正确答案：ABCD第10题Whatisthegreatcontributionofthe"YuanHeGuoJiShu"?()APioneeringthecollection,statistics,organization,andanalysisofsocial,financial,andeconomicdataBLayingthefoundationfortheestablishmentofauditinstitutionsCBeneficialforfuturegenerationstostrengtheneconomicmanagementandimprovenationalconditionsthroughscientificmethodsDSaveexpenses正确答案：AC第11题Whatarethefourfunctionaldepartments()undertheMinistryofHouseholdAffairsASmallhouseholddepartmentBDegreebranchCMinistryofFinanceDWarehouseDepartment正确答案：ABCD第12题SixoftheThreeDepartmentsandSixMinistriesareinZhongshuShengProvince().第13题TheDubranchisasubsidiaryoftheMinistryofWorks().第14题The"YuanHeGuoJiShu"mainlyconducteddetailedstatistics,organization,andanalysisonthehouseholdregistration,land,financialrevenueandexpenditure,andthefinancialsupportofstateandcountyofficialsandsoldiersintheSongDynasty.()第15题Theaccountingsettlementmethodhasgonethroughthreestages:inventorysettlementalgorithm,threecolumnsettlementalgorithm,andfourcolumnsettlementmethod.()第16题Thebalancerelationshipofthe"threecolumnstructurealgorithm"is:oldmanagement-dismissal=newcollection.()第17题Confuciuslivedfrom551BCto479BC.()第18题Inordertopreventmerchantsfromevadingtaxes,EmperorTaizuofSongsetupthe"SanbuGouyuan"asthehighestnationalauditinstitutionatthattime.()第19题DuringZhaoGou'sreign,hepromotedtheintegrationofmilitaryandpolitics,whicheffectivelyalleviatedthe"threeredundancies"ofredundantofficials,soldiers,andexpenses,achievinggoodresults.()第20题WhenEmperorShenzongofSongascendedthethrone,hecouldnotwaittocarryoutWangAnshi'sreformandreformvariousdepartmentsandinstitutionsoftheimperialcourt.First,theSecondDivisionwasabolishedandThreeDepartmentsandSixMinistrieswererestored.()Chapter5Exercises第1题WhichofthefollowingisnotGuanYu'srecordin"RomanceoftheThreeKingdoms".()AWarmWineChoppingHuaXiongBRidingAloneforThousandsofMilesCHundredCavalriesRobbingWeiCampDFloodingtheSeventhArmy第2题InJourneytotheWest,theamountofrainfallthattheDragonKingofJinghewassupposedtohavedroppedwas().AThreefeetthreeinchesandforty-eightpointsBThreefeetfourinchesandforty-eightpointsCThreefeetfourinchesandthirtyeightpointsDThreefeetthreeinchesandthirtyeightpoints第3题Thefollowingis(),whichdoesnotbelongtothefourmajormasterpiecesinChina.ATheStoryoftheStoneBWaterMarginCRomanceoftheThreeKingdomsDThePlumintheGoldenVase第4题ThenicknameofGongsunShengin"WaterMargin"is().AYunlongBMixedJianglongCMixedWorldDemonKingDZhiduoxing第5题InthestoryofJourneytotheWest,inwhichyear()didWeiZhengmengbeheadtheDragonKingoftheJingheRiver.AInthe13thyearoftheZhenguanreignBInthe14thyearoftheZhenguanreignCFifteenyearsofZhenguanreignDInthe16thyearoftheZhenguanreign第6题InJourneytotheWest,thepersonwhotellsfortuneinChang'anCityis().AWeiZhengBYuanShouchengCLiChunfengDYuanTiangang第7题InDreamoftheRedChamber,wherewasJiaRuiforcedtosignthedebtdeed().ARongfuBJiaFuCWangFuDXueMansion第8题IntheRomanceoftheThreeKingdoms,GuanYu'sweaponis().AFangTianHuaJiBGreenDragonCrescentBladeCZhangbaSnakeSpearDMaleandFemaleDoubleStrandedSwords第9题In"WaterMargin",thefollowingnicknamesandnamescorrespondincorrectlyto().AHuBaoyi,SongJiangBXiaoliGuangchairongCYuQilinLuJunyiDIronFanSongQing第10题In"WaterMargin",thefinancialpersonnelofLiangshaninclude().AChaiRongBLiYingCDuXingDJiangJing正确答案：ABCD第11题In"WaterMargin",whichofthefollowingcharactersreceivedagoodending().ASongJiangBGuanYuCJiangJingDQinQiongELiYingFZhaoGongmingGGuanSheng3WhichofthefollowingcharactersarenotthegodsofwealthworshippedbyChinesepeople?(BD)HYuchiGong正确答案：DF第12题LegendhasitthatafterGuanYuhungthesealandsealedthegold,thepeoplediscoveredabookletwiththeaccountingmethodincluding()AOriginalBCollectionCTransferDExit正确答案：ABD第13题InJourneytotheWest,thedecreegivenbytheJadeEmperortotheDragonKingofJingheincludes()AChenshiBuyunBThunderhasalreadystruckCRainyintheafternoonDWhentherainfalls正确答案：ABCD第14题In"RomanceoftheThreeKingdoms",howdidCaoCaotreatGuanYuafterhesurrendered?()AThreedaysforasmallbanquet,fivedaysforabigbanquetBGetonthehorseandpickupgold,getoffthehorseandpickupsilverCRankedastheheadoftheFiveTigerGeneralsDRewardthebeautyDiaoChan正确答案：AB第15题In"DreamoftheRedChamber",JiaRuibecamelustfultowardsLinDaiyuandultimatelycausedhimselftolosehislife().第16题Inthestoryof"DreamoftheRedChamber",JiaRuiisforcedtosignadebtdeedunderthepretextofdrinkingalcoholandborrowingmoney.()第17题GuanShengin"WaterMargin"isadescendantofGuanYu,soGuanSheng'snicknameisMeibeardedGong.()第18题ThefourgreatmasterpiecesareallclassicworkscompletedbytheMingDynasty.()第19题In"DreamoftheRedChamber,"JiaRuifellforatotaloftwotricks.()第20题In"WaterMargin",aftertheconquestofFangLa,atotalof38bravemenreturnedtothecapitaltofacetheHolySpirit.()Chapter6Exercises第1题()isthefirstmonographinChinatointroduceandstudyWesternbookkeeping.ALongmenaccountBChainledgerCFourcolumninventoryDTripodledger第2题()HeisthefirstpersoninChinatointroduceDouble-entrybookkeepingofwesternlending.ACaiXiyongBCaiQiCCaiZhangDPanXulun第3题()TheSenateoftheBeiyanggovernmentdecidedtochangethenameoftheAccountingRegulationstotheAccountingLaw.AMarch1914BJune1914CAugust1914DOctober1914第4题()isthecorepartoftheCivilThirdAccountingLaw.ABudgetBRevenueandexpenditureCTreasuryDSpecialaccounting第5题In1963,theStateCouncilissued().ATrialRegulationsontheAuthorityofAccountingPersonnelBRegulationsonChiefAccountantsCTrialRegulationsonAccountingProfessionalPositionsDAccountingPersonnelManagementMeasures第6题Thetheoreticalbasisoftheincrease/decreaseaccountingmethodis().AAccountingequationBReceiptandpaymentofmoneyandgoodsCFundoccupationequalssourceoffundsDDoubleentrybookkeepingmethod第7题Thelastvolumeofthefirstvolumeofthe"SerialAccountHandbook"isthecompilationof(),whichservesasthebasisforclearingsilvercoins.ARunningbookBClearingbookCPromissorynotetableDBillofexchangetable正确答案：CD第8题ThetotalbudgetintheCivilAccountingLawincludesthe()budget.AAnnualincomeBAnnualexpenditureCFrequentdoorDTemporarydoor正确答案：AB第9题Thedoubleentryaccountingmethodincludes().ADebitcreditaccountingmethodBPaymentaccountingmethodCIncrease/decreaseaccountingmethodDSingleentrybookkeepingmethod正确答案：ABC第10题Therearetwovolumesinthe"LianhuanAccountManual".Thefirstvolume,exceptfortheprefaceandanyexceptions,isdividedintofivevolumes,whilethesecondvolumeisdividedintotwoparts.()第11题The"LianhuanAccountingManual"adoptsthebasicprinciplesofChinesebookkeeping,includingdailybookkeepinganddoubleentrybookkeeping.()第12题Personnelwhokeepcashanditemscanalsoholdpositionsrelatedtohandlingpaymentdocuments.()第13题AccordingtotheAccountingLawofthePeople'sRepublicofChina,theaccountingyearstartsfromJanuary1stofeachyearandendsonDecember31stofthefollowingyear.()第14题Foreconomictransactionsinvolvingthesourceoffundsortheoccupationoffundsinatypeofaccount,boththeincreaseanddecreaseamountsareequal.()第15题Underthedebitandcreditaccountingmethod,accountswithdualnaturecannotbesetup.()Chapter7Exercises第1题Mr.PanXulunfoundedChina'sfirstaccountingfirmandestablishedawell-knownaccountingbrand()inChina.AAspirationBStandupCLiDeDLixin第2题OnNewYear'sDayin1981,()wasestablishedasthefirstaccountingfirminChina,andPanXulunwaselectedasthechairman.ABeijingCertifiedPublicAccountantsBShanghaiCertifiedPublicAccountantsCTianjinCertifiedPublicAccountantsDChongqingCertifiedPublicAccountants第3题()LixinSchoolofAccountingmergedwithShanghaiLixinUniversityofAccountingandFinancetoestablishShanghaiLixinSchoolofAccountingandFinance.AIn2016B2017C2018D2019第4题WhichofthefollowingisnotarepresentativeworkofProfessorYangJiwan?()AFundamentalsofFinancialAccountingBConstructionofSocialistAccountingTheoryCHowtoReadIndustrialEnterpriseAccountingStatementsDTheDictionaryofCostManagement第5题Mr.PanXulunhasgonethroughthefollowing()stages.AStandfirmandaspiretostudyoverseasBResignationtoteachandpractice,foundingLixinCRelocatingtoChongqing,DifficultyinRunningSchoolsDReturningtoShanghaiandCreatingBrillianceAgain正确答案：ABCD第6题WhichofthefollowingarerepresentativeworksofMr.PanXulun?()AAccountingBCostaccountingCAdvancedBusinessBookkeepingTextbookDFinancialManagement正确答案：ABC第7题ProfessorYangJiwanpointedoutthattheconstructionofaccountingsystemsshouldcorrectlyhandlethefollowing()relationships.ATheRelationshipbetweenUnificationandGradingBTheRelationshipbetweenScientifizationandPopularizationCTherelationshipbetweenmicroandmacroDTherelationshipbetweenprincipleandflexibility正确答案：ABCD第8题In1921,Mr.PanXulunwenttotheUKtostudyinAccountingattheSchoolofBusinessManagementofHarvardUniversity.()第9题From1988to1992,ProfessorYangJiwanservedasthefirstpresidentoftheChineseInstituteofCertifiedPublicAccountants.()第10题ProfessorYangJiwanhasformulatedandissuedaseriesofregulationsoncertifiedpublicaccountants,includingthe"ChineseAccountingSystem",whichhasgraduallyrestoredandstrengthenedthedevelopmentofcertifiedpublicaccountantsinNewChina.()Chapter8Exercises第1题Accountinglawreferstothelawsrelatedtoaccountingworkformulatedby()throughcertainlegislativeprocedures.ATheNationalPeople'sCongressanditsStandingCommitteeBTheStateCouncilCMinistryofFinanceDPeople'scongressesandtheirstandingcommitteesofprovinces,autonomousregions,andmunicipalitiesdirectlyunderthecentralgovernment第2题Accountingadministrativeregulationsrefertolegalnormsformulatedandissuedby(),orformulatedandapprovedbyrelevantdepartmentsof(),toadjustaccountingrelationshipsincertainaspectsofeconomiclife.ATheNationalPeople'sCongressanditsStandingCommitteeBTheStateCouncilCMinistryofFinanceDPeople'scongressesandtheirstandingcommitteesofprovinces,autonomousregions,andmunicipalitiesdirectlyunderthecentralgovernment正确答案：BB第3题TheEnterpriseAccountingStandards-BasicStandardsbelongto().AAccountingLawBAccountingAdministrativeRegulationsCAccountingDepartmentRegulationsDLocalaccountingregulations第4题TheAccountingManagementRegulationsofShenzhenSpecialEconomicZonebelongsto().AAccountingLawBAccountingAdministrativeRegulationsCAccountingDepartmentRegulationsDLocalaccountingregulations第5题Beinganhonestperson,speakinghonestly,anddoinghonestthings"isarequirementofprinciple().AHonestyBSystemCIntegrityDDedicatedtowork第6题Therequirementofprinciple()istokeeptradesecretsconfidential.AIntegrityBSystemCIntegrityDDedicatedtowork第7题()isthefoundationofaccountingandthesoulofaccountingwork.ALovinganddedicatedtoworkBHonestyandtrustworthinessCIntegrityandself-disciplineDImproveskills第8题Theaccountingprofessionalethicsreflectedin"doingthingsininnocence,beinguprightandupright"are().AObjectivityandimpartialityBIntegrityandself-disciplineCQinAigangisdedicatedtohisworkDAdheretoprinciples第9题Statepersonnelwho,takingadvantageoftheirposition,misappropriatepublicfundsforpersonaluse,engageinillegalactivities,ormisappropriatealargeamountofpublicfundsforprofit-makingactivities,ormisappropriatealargeamountofpublicfundsthathavenotbeenrepaidformorethanthreemonths,areconsideredas()crimes.AOccupationofpositionBMisappropriatingpublicfundsCCorruptionDFraud第10题Thosewhoembezzlealargeamountofpublicfundsanddonotreturnthemshallbesentencedto()orlifeimprisonment.AImprisonmentofuptofiveyearsBMorethanfiveyea