会计基础知识模拟试题

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 China s 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 party s 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 party s Congress on the theme personnel discussing election Central s 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 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 China s 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 people s 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 To form a scientific and effective coordination of power restriction and mechanisms to strengthen anti corruption institutional innovation and institutional protection sound improvement style normal system Plenary session building a socialist culture in China enhancing national cultural soft power must adhere to the orientation of advanced Socialist culture adhere to the development of Socialist culture with Chinese characteristics adhere to the people centred work oriented further deepening reform of culture To improve the cultural management system establish and improve the modern market system and building modern public cultural service system improve the level of culture opening Plenary session achieving development results more equitable benefit of all people we must speed up reform of social programs and solve the issues of concern to the people the most direct and real interest and better meet the needs of the people To deepen education reform improve institutional mechanisms for the 会计基础知识模拟试题 姓名 工作单位 一 单项选择题 1 下列各项中 属于会计基本职能的是 A 会计核算与会计预测 B 会计核算与会计决策 C 会计核算和会计监督 D 会计核算与会计分析 2 企业固定资产可以按照其价值和使用情况 确定采用某一方法计提折旧 它 所依据的会计核算前提是 A 会计主体 B 持续经营 C 会计分期 D 货币计量 3 其他业务成本 科目按其所归属的会计要素不同 属于 类科目 A 成本 B 资产 C 损益 D 所有者权益 4 下列属于负债类科目的是 A 预付账款 B 应交税费 C 长期股权投资 D 实收资本 5 在一定时期内多次记录发生地同类型经济业务的原始凭证是 A 一次凭证 B 累计凭证 C 汇总凭证 D 通用凭证 6 下列会计账簿中 可以跨年度连续使用的是 A 总账 B 日记账 C 固定资产卡片账 D 费用明细帐 7 各种账务处理程序之间的区别在于 A 总账的格式不同 B 编制会计报表的依据不同 C 登记总账的程序和方法不同 D 会计凭证的种类不同 8 库存现金的清查应采用的方法是 A 对账单法 B 技术分析法 C 查询核实法 D 实地盘点法 9 下列哪种说法是错误的 A 未达账项不是错账 漏账 B 未达账项只应在银行存款余额调节表中进行调节 C 未达账项不能据以进行任何的账务处理 D 对未达账项调节后 银行存款日记账账面余额和银行存款对账单余额一定 会一致 10 现金和实物的清查都可采用的方法是 A 核对账目法 B 技术推算法 C 实地盘点法 D 发函询证法 11 某企业 2012 年 1 月 31 日银行存款日记账余额为 980 000 元 银行对账单余 额为 1 008 000 元 经双方核对查明 是由于下列未达账项所致 企业于 1 月 30 日从其他单位收到转账支票一张计 50 000 元 企业已入账 银行未 入账 企业于 1 月 31 日开出转账支票购买原材料 68 000 元 企业已入账 银行未入账 银行于 1 月 31 日收到其他公司汇给企业的销售款 40 000 元 银行已入账 企业未入账 银行于 1 月 31 日扣企业借款利息 30 000 元 企业未收到银行计息单而尚未人账 该企业调整后的银行存款实际余额是 元 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 China s 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 party s 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 party s Congress on the theme personnel discussing election Central s 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 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 China s 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 people s 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 To form a scientific and effective coordination of power restriction and mechanisms to strengthen anti corruption institutional innovation and institutional protection sound improvement style normal system Plenary session building a socialist culture in China enhancing national cultural soft power must adhere to the orientation of advanced Socialist culture adhere to the development of Socialist culture with Chinese characteristics adhere to the people centred work oriented further deepening reform of culture To improve the cultural management system establish and improve the modern market system and building modern public cultural service system improve the level of culture opening Plenary session achieving development results more equitable benefit of all people we must speed up reform of social programs and solve the issues of concern to the people the most direct and real interest and better meet the needs of the people To deepen education reform improve institutional mechanisms for the A 96 200 B 970 000 C 1 018 000 D 990 000 12 我国企业的资产负债表采用 结构 A 多步式 B 报告式 C 单步式 D 账户式 13 资产负债表的资产项目通常按照 的顺序排列 A 货币资金 应收账款 长期股权投资 存货 固定资产 B 货币资金 应收账款 存货 长期股权投资 固定资产 C 应收账款 货币资金 长期股权投资 存货 固定资产 D 应收账款 货币资金 存货 固定资产 长期股权投资 14 填制资产负债表 存货 项目的主要依据不包括 A 原材料 B 生产成本 C 工程物资 D 存货跌价准备 15 下列不属于会计档案的是 A 固定资产卡片账 B 辅助账簿 C 银行存款余度调节表 D 企业财务计划 16 各单位每年形成的会计档案 都应由 按照归档要求 负责整理立卷 装订成册 编制会计档案保管清册 A 会计机构 B 档案管理部门 C 会计师事务所 D 业务部门 17 某企业以银行存款偿还到期的短期借款 5000 元 同时支付本期借款利息 300 元 正确的会计分录是 A 借 短期借款 5300 B 借 应付账款 5300 贷 银行存款 5300 贷 银行存款 5300 C 借 短期借款 5000 D 借 短期借款 5000 应付账款 300 财务费用 300 贷 银行存款 5300 贷 银行存款 5300 18 经批准 A 企业用盈余公积 10000 元转增资本 正确的会计分录是 A 借 实收资本 10000 贷 盈余公积 10000 B 借 资本公积 10000 贷 盈余公积 10000 C 借 盈余公积 10000 贷 资本公积 10000 D 借 盈余公积 10000 贷 实收资本 10000 19 业计算应缴纳的所得税时 正确的分录是 A 借 本年利润 贷 所得税费用 B 借 管理费用 贷 所得税费用 C 借 所得税费用 贷 银行存款 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 China s 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 party s 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 party s Congress on the theme personnel discussing election Central s 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 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 China s 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 people s interests Legal authority to uphold the Co