会计学原理（双语）智慧树知到期末考试答案2024年

会计学原理（双语）智慧树知到期末考试答案2024年会计学原理（双语）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().

A:贷方CreditsideB:借方DebitsideC:相反方向TheoppositedirectionD:相同方向Thesamedirection答案:相同方向Thesamedirection下列凭证中，属于外来原始凭证的是（）。Amongthefollowingvouchers,theonethatbelongstooriginalvouchersfromoutsideis().

A:付款凭证PaymentvoucherB:上缴税费的收据ReceiptfortaxpaymentC:领料单MaterialrequisitionD:收款凭证Receiptvoucher答案:上缴税费的收据Receiptfortaxpayment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(

).

A:其他方法都可以Othermethodscanbeused.B:实地盘点法PhysicalinventorymethodC:划线更正法CorrectionbydrawingalineD:补充登记法Correctionbyextrarecording答案:补充登记法Correctionbyextrarecording以下各项中不能通过资产负债表了解的会计信息是（）。Amongthefollowingitems,theaccountinginformationthatcannotbeunderstoodthroughthebalancesheetis().

A:企业资金的来源渠道和构成ChannelsandcompositionofenterprisefundsB:企业所拥有或控制的资源及其分布ResourcesownedorcontrolledbyenterprisesandtheirdistributionC: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InformationoncashinflowsandoutflowsandreasonsforchangesinincreaseanddecreaseduringagivenperiodoftimeD:企业非流动资产的总额及其构成Totalamountandcompositionofnon-currentassetsofenterprises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会计的反映职能不具有（）。Thereflectionfunctionofaccountingdoesnothave().

A:连续性ContinuityB:系统性SystematicnessC:全面性ComprehensivenessD:主观性Subjectivity答案:主观性Subjectivity2X19年7月31日，甲企业结转本月损益类账户。其中“主营业务收入”为300000元，“其他业务收入”为2000元，“主营业务成本”为138000元，“管理费用”为11540元，“销售费用”为1000元，“财务费用”为2500元，“营业外支出”为5400元。该企业在结转损益类账户时，“本年利润”账户借方金额为（

）。OnJuly31st,2X19,EnterpriseAcarriedovertheprofitandlossaccountsofthismonth.Amongthem,the"primeoperatingrevenue"is300,000yuan,the"Otheroperatingrevenue"is2000yuan,the"primeoperatingcost"is138,000yuan,the"administrateexpenses"is11,540yuan,the"sellingexpenses"is1,000yuan,the"financialexpenses"is2,500yuan,andthe"non-operatingexpenses"is5,400yuan.Aftercarrying-overprofitandlossaccounts,thedebitamountofthe"currentyearprofit"accountis(

).

A:143560B:302000C:138000D:158440答案:1584402X19年7月10日，甲公司销售A产品不含税价款250000元，增值税销项税额32500元，已收款，则该企业进行会计处理时应计入主营业务收入的金额是（）元。OnJuly10th2X19,CompanyAsellsproductAwithouttaxpriceof250,000yuanandVATsalestaxof32,500yuan.Theamountthatshouldbeincludedintheprimeoperatingrevenueis()yuan.

A:32500B:282500C:217500D:250000答案:250000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().

A:5000元，2000元5000yuan,2000yuanB:1684元，5316元1684yuan,5316yuanC:5316元，1684元5316yuan,1684yuanD:2000元，5000元2000yuan，5000yuan答案:5000元，2000元5000yuan,2000yuan通过复式记账可以了解每一项经济业务的（）。Throughdouble-entrybookkeeping,wecanunderstand()ofeveryeconomicbusiness.

A:合理性RationalityB:来龙去脉TheinsandoutsC:经济业务类型EconomictransactiontypeD:合法性Legitimacy答案:来龙去脉Theinsandouts序时账簿按其记录内容的不同可以分为（）。Chronologicalbookcanbedividedinto()accordingtothecontentoftheirrecords.

A:库存现金日记账和普通日记账CashjournalandgeneraljournalB:普通日记账和特种日记账GeneraljournalandspecialjournalC:普通日记账和日记总账GeneraljournalandjournalledgerD:三栏式日记账和多栏式日记账Three-columnandmultiple-columnjournal答案:普通日记账和特种日记账Generaljournalandspecialjournal所得税费用期末应转入（）账户的借方。Theaccountofincometaxexpenseshallbetransferredtothedebitof()accountattheendoftheperiod.

A:“营业外收入”NonoperatingrevenueB:“本年利润”CurrentyearprofitC:“利润分配”ProfitdistributionD:“主营业务收入”Primeoperatingrevenue答案:“本年利润”Currentyearprofit5月1日，光明公司向工商银行借入短期借款500000元，期限5个月，年利率为3.0%，每季度付息一次，光明公司已将借入的资金存入银行。则5月31日光明公司计提短期借款的本月利息费用时，应借记（）。OnMay1st,GuangmingCompanyborrowed500,000yuanfromICBCforaperiodoffivemonthswithanannualinterestrateof3.0%paidquarterly.GuangMingCompanyhasdepositedtheborrowedfundsintothebank.OnMay31th,GuangMingCompanyshallchargethemonthlyinterestexpensesforshort-termloans,anditshouldbedebitedto().

A:“应付利息”账户InterestpayableaccountB:“短期借款”账户Short-termloanaccountC:“财务费用”账户FinancialexpensesaccountD:“管理费用”账户Administrativeexpensesaccount答案:“财务费用”账户Financialexpensesaccount某企业用银行存款支付广告费2000元，则企业在进行会计处理时，应借记（

）。Ifanenterprisepaysanadvertisingfeeof2,000yuanwithcashinbank,itshallbedebitedto(

).

A:“财务费用”账户FinancialexpensesaccountB:“销售费用”账户SellingexpensesaccountC:“管理费用”账户AdministrativeexpensesaccountD:“银行存款”账户Cashinbankaccount答案:“销售费用”账户Sellingexpensesaccount科目汇总表与汇总记账凭证的共同优点是（）。Thecommonadvantageoftheaccountingtitlesummaryandthesummarybokkeepingvoucheris().

A:进行发生额试算平衡TrialbalanceofoccurrenceamountB:总括反映同类经济业务OverallreflectionofsimilareconomicbusinessC:简化总分类账登记工作SimplifyingthegeneralledgerregistrationD:保持科目之间的对应关系Maintainingcorrespondencebetweenaccountingtitle答案:简化总分类账登记工作Simplifyingthegeneralledgerregistration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().

A:1740万元17.4millionyuanB:1748万元17.48millionyuanC:1710万元17.1millionyuanD:1734万元17.34millionyuan答案:1740万元17.4millionyuan在可预见的未来，会计主体不会破产清算，所持有的资产将正常运营，所负有的负债将正常偿还。这是基于会计的（）。Intheforeseeablefuture,theaccountingentitywillnotgobankruptandliquidate,theassetsitholdswilloperatenormally,andtheliabilitiesitbearswillberepaidnormally.Thisisbasedon().

A:货币计量假设MoneymeasurementassumptionB:会计分期假设AccountingperiodconventionassumptionC:会计主体假设AccountingentityassumptionD:持续经营假设Goingconcernassumption答案:持续经营假设Goingconcernassumption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.

A:“其他应付款”账户OtheraccountspayableaccountB:“库存现金”账户CashonhandaccountC:“其他应收款”账户OtherreceivablesaccountD:“管理费用”账户Administrativeexpensesaccount答案:“其他应收款”账户Otherreceivablesaccount车间领料开具的“材料领用单”属于（）。The"Materialrequisition"issuedbytheworkshopbelongsto().

A:记账凭证BookkeepingvouchersB:一次凭证One-timevouchersC:外来原始凭证OriginalvouchersfromoutsideD:转账凭证Transfervouchers答案:一次凭证One-timevouchers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().

A:期初借方余额+本期贷方发生额-本期借方发生额Debitbalanceatthebeginningoftheperiod+currentcreditoccurrenceamount-currentdebitoccurrenceamountB:期初贷方余额+本期贷方发生额-本期借方发生额Creditbalanceatthebeginningoftheperiod+currentcreditoccurrenceamount-currentdebitoccurrenceamountC:期初借方余额+本期借方发生额-本期贷方发生额Debitbalanceatthebeginningoftheperiod+currentdebitoccurrenceamount-currentcreditoccurrenceamountD:期初贷方余额+本期借方发生额-本期贷方发生额Creditbalanceatthebeginningoftheperiod+currentdebitoccurrenceamount-currentcreditoccurrenceamount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下列原始凭证中属于累计原始凭证的是（）。Amongthefollowingoriginalvouchers,theonebelongingtotheaccumulativeoriginalvoucheris().

A:限额领料单MaterialsrequisitiononquotaB:差旅费报销单TravelexpensereimbursementformC:收款收据ReceiptD:销货发票SalesInvoice答案:限额领料单Materialsrequisitiononquota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().

A:90万元900,000yuanB:110万元1.1millionyuanC:80万元800,000yuanD:105万元1.05millionyuan答案:90万元900,000yuan借贷记账法下，下列各项应记录在账户借方的是（）。Whichofthefollowingitemsshouldberecordedonthedebitsideoftheaccountaccordingtothedebit-creditbookkeeping().

A:负债的增加IncreaseinliabilitiesB:收入的增加IncreaseinrevenueC:所有者权益的增加Increaseinowner'sequityD:费用的增加Increaseinexpenses答案:费用的增加Increaseinexpenses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().

A:劳动量度LabormeasurementB:时间量度TimemeasurementC:货币量度MoneymeasurementD:实物量度Physicalmeasurement答案:货币量度Moneymeasurement库存现金清查的方法是（）。Themethodofcashonhandpropertyinventoryis().

A:外调核对法ExternalreconciliationmethodB:与银行对账单相核对CheckingwithbankstatementsC:技术推算法TechnicaldeductionmethodD:实地盘点法Physicalinventorymethod答案:实地盘点法Physicalinventorymethod某企业为增值税一般纳税人，2X18年应交的各种税费分别为：增值税700万元，消费税300万元，城市维护建设税70万元，教育费附加30万元，上述各种税费应记入“税金及附加”账户的金额为（）。AnenterpriseisageneraltaxpayerofVAT.Thevarioustaxesandfeespayablein2X18are:VAT7millionyuan,consumptiontax3millionyuan,urbanconstructiontax700,000yuan,andeducationalsurtax300,000yuan.Theabovetaxesandfeesshouldberecordedtothe"taxesandsurcharges"accountas().

A:370万元3.7millionyuanB:1070万元10.7millionyuanC:400万元4millionyuanD:1100万元11millionyuan答案:400万元4millionyuan在原材料按实际成本法核算时，将购入的原材料验收入库，结转材料的实际采购成本时，应借记（

）。Whentherawmaterialsareaccountedaccordingtotheactualcostvaluation,therawmaterialspurchasedshallbecheckedandstored,andtheactualpurchasingcostofthematerialsshallbedebitedto(

).

A:“原材料”账户RawmaterialsaccountB:“在途物资”账户MaterialintransitAccountC:“库存商品”账户MerchandiseinventoryaccountD:“生产成本”账户Productioncostaccount答案:“原材料”账户Rawmaterialsaccount明细分类账户对总分类账户具有（）作用。Thesubsidiaryledgeraccounthastheeffectof()onthegeneralledgeraccount.

A:统驭控制ControlB:指导GuidanceC:辅助AssistanceD:补充说明SupplementaryNotes答案:补充说明SupplementaryNotes资产按照现在购买相同或相似资产所需支付的现金或者现金等价物的金额计量的会计计量属性是（）。Assetsaremeasuredintermsoftheamountofcashorcashequivalentsthatarenowrequiredtopayforthepurchaseofthesameorsimilarassets.Theabovestatementbelongto()accountingmeasurementattribute.

A:历史成本HistoricalcostB:重置成本ReplacementcostC:可变现净值NetrealizablevalueD:公允价值Fairvalue答案:重置成本Replacementcost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().

A:620万元6.2millionyuanB:1260万元12.6millionyuanC:940万元9.4millionyuanD:540万元5.4millionyuan答案:620万元6.2millionyuan按清查的范围不同,可将财产清查分为（）。Propertyinventorycanbedividedinto()accordingtothescopeofinventory.

A:定期清查PeriodicInventoryB:全面清查ComprehensiveInventoryC:局部清查PartialInventoryD:内部清查InternalInventory答案:全面清查ComprehensiveInventory###局部清查PartialInventory年末必须结平，余额为零的账户是（）。Attheendoftheyear,theaccountsthathavenobalanceare().

A:销售费用SellingexpensesB:管理费用AdministrativeexpensesC:主营业务收入PrimeoperatingrevenueD:生产成本Productioncost答案:管理费用Administrativeexpenses###销售费用Sellingexpenses###主营业务收入Primeoperatingrevenue下列文件中，属于自制原始凭证的有（）。Inthefollowingdocuments,theoriginalself-madevouchersare().

A:银行对账单BankstatementB:购货发票PurchaseInvoicesC:限额领料单MaterialsrequisitiononquotaD:制造费用分配表ManufacturingoverheadallocationTable答案:限额领料单Materialsrequisitiononquota###制造费用分配表ManufacturingoverheadallocationTable以下属于静态会计要素的有（）。Whichofthefollowingarestaticaccountingelements?().

A:利润ProfitB:负债LiabilitiesC:收入RevenueD:资产Assets答案:资产Assets###负债Liabilities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().

A:“应付职工薪酬”EmployeebenefitspayableB:“短期借款”Short-termloanC:“银行存款”CashinbankD:“库存现金”Cashonhand答案:“库存现金”Cashonhand;“应付职工薪酬”Employeebenefitspayable下列账户的余额在会计期末时应结转至“本年利润”账户的有（）。Attheendoftheaccountingperiod,thebalanceofthefollowingaccountsthatshouldbetransferredtothe"currentyearprofit"accountare().

A:“主营业务收入”账户PrimeoperatingrevenueaccountB:“营业外收入”账户Non-operatingrevenueaccountC:“管理费用”账户AdministrativeexpensesaccountD:“制造费用”账户Manufacturingoverheadaccount答案:“管理费用”账户Administrativeexpensesaccount;“营业外收入”账户Non-operatingrevenueaccount;“主营业务收入”账户Primeoperatingrevenueaccount记账凭证填制的依据是（）。Thebasisforfillinginbookkeepingvouchersis().

A:原始凭证OriginalvouchersB:原始凭证汇总表SummaryoforiginalvouchersC:收款凭证ReceiptvouchersD:付款凭证Paymentvouchers答案:原始凭证Originalvouchers###原始凭证汇总表Summaryoforiginalvouchers下列经济业务属于资产和负债同时减少的是（）。Whichofthefollowingeconomicoperationscausethesimultaneousreductionofassetsandliabilities?().

A:用银行存款归还应付账款RepayaccountspayablewithcashinbankB:以银行存款购买原材料PurchaserawmaterialswithcashinbankC:用银行存款归还银行借款RepaybankloanswithcashinbankD:销售产品货款未收SalesrevenueshasnotbeenReceived答案:用银行存款归还银行借款Repaybankloanswithcashinbank###用银行存款归还应付账款Repayaccountspayablewithcashinbank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.()

A:对B:错答案: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.()

A:错B:对答案: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.()

A:错B:对答案:错某一会计事项是否具有重要性，在很大程度上取决于会计人员的职业判断。对于同一会计事项，在某一企业具有重要性，在另一企业则不一定具有重要性。（）Thematerialityofanaccountingeventdependstoagreatextentontheprofessionaljudgmentoftheaccountants.Forthesameaccountingmatter,itisimportantinoneenterprise,butnotnecessarilyimportantinanotherenterprise.()

A:错B:对答案:对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.()

A:错B:对答案:错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.()

A:错B:对答案:错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.()

A:对B:错答案:错现金日记账是一种序时账簿。（）Acashjournalisachronologicalbook.()

A:对B:错答案:对购货发票按照来源划分是一种自制原始凭证。（）Purchaseinvoiceisaself-madeoriginalvoucheraccordingtoitssource.()

A:错B:对答案: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.()

A:对B:错答案:对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.()

A:对B:错答案:对在所有账户中，左方均登记减少额，右方均登记增加额。（）Inallaccounts,thedecreaseisrecordedontheleftsideandtheincreaseontherightside.()

A:错B:对答案:错填制原始凭证时，不符合书写要求的是（）。Whenfillingintheoriginalvouchers,theonethatdoesnotmeetthewritingrequirementsare().

A:阿拉伯金额数字前面应当书写货币币种符号Currencysymbolsshouldbewritteninfrontofthearabicnumerals.B:金额数字一律填写到角、分，无角、分的，写“00”或符号“-”Theamountofmoneyshouldbefilledintothejiao,fen,ifnojiao,fen,write"00"orsymbol"-"C:币种符号与阿拉伯金额数字之间不得留有空白Nogapshouldbeleftbetweencurrencysymbolsandarabicnumerals.D:有角无分的，分位写“0”或符号“-”Ifthereisnojiao,write"0"orsign"-"inbits.答案:AI参考:正确选项：【B:金额数字一律填写到角、分，无角、分的，写“00”或符号“-”Theamountofmoneyshouldbefilledintothejiao,fen,ifnojiao,fen,write"00"orsymbol"-"】。\n\n在填制原始凭证时，需要遵循一些书写要求，其中B选项不符合要求。根据题目描述，原始凭证中金额数字应该填写到角分，如果无角分则写“00”或符号“-”。在这种情况下，如果只是简单地填写“分”或空白不填，是不符合规定的。而其他选项A、C、D都是符合原始凭证填制要求的。其中，A选项指出货币币种符号应当写在阿拉伯数字前，C选项要求币种符号和阿拉伯数字之间不能有空格，D选项则是在有角无分的情况下进行分位的填写。因此，B选项是不符合原始凭证填制要求的。'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().

A:借记“应付职工薪酬”账户40000元，贷记“生产成本”账户40000元Debited40,000yuantothe"employeebenefitspayable"accountandcredited40,000yuantothe"productioncost"account.B:借记“银行存款”账户40000元，贷记“应付职工薪酬”账户40000元Debited40,000yuantothe"cashinbank"accountandcredited40,000yuanto"employeebenefitspayable"account.C:借记“生产成本”账户40000元，贷记“应付职工薪酬”账户40000元Debited40,000yuantothe"productioncost"accountandcredited40,000yuantothe"employeebenefitspayable"account.D: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.答案:AI参考:正确选项：C:借记“生产成本”账户40000元，贷记“应付职工薪酬”账户40000元。\n\n解析：该企业以银行存款40000元直接发放职工工资，表示该笔支出是用于生产成本的，所以应该借记“生产成本”账户，同时贷记“应付职工薪酬”账户。因此，选项C是正确的。选项A、B、D均存在错误，分别涉及到银行存款和应付职工薪酬账户的借贷方向错误。'甲公司2X19年7月5日，向阳光公司购入A材料38000元，增值税额为4940元，款已预付，材料验收入库，则下列选项中不正确的是（

）。OnJuly5th,2X19,CompanyApurchased38,000yuanofmaterialAfromSunshineCompany,withavalue-addedtaxof4,940yuan.Thepaymenthasbeenpaidinadvance,andthematerialhasbeencheckedandstored,thefollowingincorrectoptionis(

).

A:借记“原材料——A材料”账户38000元Debited38,000yuantotheaccountof"rawmaterial-materialA"B:贷记“预付账款”账户42940元Credited42,940yuantothe"prepaidaccount"accountC:借记“应交税费—应交增值税（进项税额）”账户4940元Debited4,940yuantotheaccountof"taxespayable-valueaddedtaxpayable"D:贷记“预收账款”账户42940元Credited42,940yuantothe"unearnedrevenue"account答案:AI参考:正确选项是D：贷记“预收账款”账户42940元。\n\n根据题目描述，甲公司向阳光公司购入A材料，款项已预付，材料验收入库。因此，应该借记原材料账户，贷记预付账款账户。选项D中提到贷记预收账款账户，与实际情况不符。因此，不正确的选项是D。'某企业主要生产销售A、B两种产品，结转已销售A产品成本138000元；结转已销售B产品成本30000元，则下列会计处理中正确的是（

）。AnenterprisemainlyproducesandsellstwokindsofproductsAandB,carryingforwardthecostofsoldproductsA138,000yuanandproductsB30,000yuan,whichofthefollowingaccountingtreatmentiscorrect?(

).

A:借：库存商品——A产品

138000

——B产品

30000

贷：其他业务成本

168000Debit:Merchandiseinventory-

product

A138000

-

product

B30000

Credit:Otheroperatingcost

168000B:借：其他业务成本

168000

贷：库存商品——A产品

138000

——B产品

30000Debit:Otheroperatingcost

168000

Credit:Merchandiseinventory-

productA

138000

-

productB

30000C:借：库存商品——A产品

138000

——B产品

30000

贷：主营业务成本

168000Debit:Merchandiseinventory-productA

138000

-productB

30000

Credit:Primeoperatingcost

168000D:借：主营业务成本

168000

贷：库存商品——A产品

138000

——B产品

30000Debit:Primeoperatingcost

168000

Credit:Merchandiseinventory-productA

138000

-productB

30000答案:AI参考:正确选项为：D：借：主营业务成本

168000

贷：库存商品——A产品

138000

——B产品

30000。\n\n解释：根据题目描述，企业主要生产销售A、B两种产品，结转已销售A产品成本138000元，结转已销售B产品成本30000元。因此，应该将已销售A、B产品的成本分别结转到主营业务成本中，即选项D的会计处理方式。选项A和B的会计处理方式错误，因为它们将已销售产品的成本结转到其他业务成本中，而题目中并未提及企业还有其他业务。选项C的会计处理方式也错误，因为它将已销售产品的成本结转到主营业务成本中，但未将库存商品结转。'企业接受投资者投入设备，会引起（）。Whenanenterpriseacceptsinvestor'sinvestmentinequipment,itwillcause().

答案:AI参考:企业接受投资者投入设备，会引起(资产增加)。\n\n答案选项：A.资产增加。'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().

A:调节后双方余额相