工商理专业基础会计练题答案
职业技实训
工商理专业基础会计练题答案
第1题 账户途结构分类固定资产账户属（ C ）C 盘存类账户
第2题 记录证明济业务发生完成情况明确济责作记账会计证（ A ） A原始证
第3题 限额领料单填制方法属（B ）B累计证
第4题 济业务涉货币资金相互间收付时般填制（B ）B 付款证
第5题 销售商品批部分货款已收回存入银行部分货款尚未收回应填制（ A）A收款证转账证
第6题 列单中属制原始证（C）C工资运算单
第7题 明细账账簿外表形式般采（ B）账簿B活页式
第8题 结账前发现账簿记录文字数字错误记账证没错应采（ A ）进行错账更正 A划线改正法
第9题 记账发现记账证账簿记录金额错误（记金额应记正确金额）应应贷会计科目没错误应采（C）进行错账更正C补充登记法
第10题 现金清查采基方法（ A ） A实盘点法
第11题 清查银行存款采方法般（ D ） D账单法
第12题 实盘存制时账簿中财产物资（A ）A 记增加数记减少数
第13题 未达账项指单位银行间结算证传递时间造成（ C ）C 方已入账方尚未登记入账账项
第14题 结算款项清查般采（C ） C函证核法
第15题 处理财产损溢（ D）D双重性质账户
第16题 财产清查中发现财产物资盘亏属定额然损耗应规定转作（ A）A理费
第17题 财产物资盘存制度（CD） C永续盘存制 D 实盘存制
第18题 列属外会计报表（D ） D产品生产成表
第19题 列属静态报表（ A）A 资产负俩表
第20题 汇总会计报表单位会计报表会计报表（ C）进行分类C编制单位
第21题 会计报表合会计报表会计报表（D ）进行分类 D会计体
第22题 列会计报表中属月报（ D ）D资产负债表利润表
第23题 全部指标均关账户余额填列会计报表（ A ）A资产负债表
第24题 汇总会计报表根（D ）汇总编制D 单位会计报表
第25题 会计单位分类般分（ABC）A行政单位会计B事业单位会计C企业会计
第26题 会计基职（CD ）C反映D监督
第27题 列项中属会计核算方法（ BCD）B设置会计科目账户 C复式记账 D填制审核会计证
第28题 列会计等式正确（ ACDE ） A资产负债+者权益 C资产权益 D资产负债+者权益+净收益 E资产负债+者权益+（收入—费）
第29题 期间费包括（CDE）C营业费D理费E账务费
第30题 会计分录基容（ABC ）A应记账户名称 B应记账户方 C应记入账金额
第31题 账户途结构分类列账户中属调整账户（ CDE ）C累计折旧D坏账准备E利润分配
第32题 会计证包括（ AB ）A原始证B记账证
第33题 原始证取源分（ DE ）D 制原始证E外原始证
第34题制原始证填制手续分（ABC ）A次证B累计证C汇总证
第35题 列单中属原始证（ABCD）A收料单B领料单C款单D发票
第36题 列原始证中属次证（ ADE）A领料单D发货票E收料单
第37题 列原始证中属次证（ACE）A登记相C登记方致E登记金额相
第38题 登账时遇列情况应红色墨水书写（BC ） B设减少金额栏栏工账页中登记减少数C三栏式账户金额栏前未印明余额方余额栏登记负数金额
第39题 账包括（ABE）A种账薄记录关会计证进行核B会计员出纳员进行核E种账产物资账面余额实存数额相核
第40题 列会计报表中属动态报表（BCDE ）
B利润表C现金流量表D商品产品成表E利润分配表
第41题资产负债表表项目构成数特征（ ABC ）A衡B分类C较
第42题 权责发生制建立（ B）前提B持续营
第43题 会计核算基前提中货币计量前提包括（ C）前提C币值稳定
第44题 企业会计核算中常摊费预提费账户（ A ）求设置A权责发生制原
第45题 划分收益性支出资性支出目（ D ）D正确核算企业会计期间损益
第46题 贯性原（ B ）假定决定 B持续营
第47题 采权责发生制单位需设置（C）账户C摊费
第48题 列项中属资性支出（C ）C购进机器设备
第49题 会计实务中劳动手段定标准划分固定资产低值易耗品（ B）B重性原
第50题 企业进行会计核算时选择种计资产收益少计负债费会计处理方法遵循（C）C谨慎性原
第51题 进行会计核算时应企业财产单位投资者财产区开会计核算基前提中关（A ）求 A会计体
第52题 记账证贷方科目分设置根相应方科目定期类汇总记账证（ C）C汇总转账证
第53题 科目汇总表核算形式汇总记账证核算形式相点（D ）D记账证需汇总记账步骤相
第54题 种会计核算形式区（C ） C登记总账方法
第55题 资产负债表资产项目说明企业拥种济资源企业（ A）A偿债务力
第56题 资产负债表负债项目显示企业负担债务（C）C数量偿期长短
第57题 资产负债表项目分类排列（ D ）D资项目容济性质流动性
第58题 列选项中正确反映资产负债表中资产项目排列序（A）A流动资产 长期投资 固定资产 形资产资产
第59题 列资产负债表项目中需根总账账户明细账户余额分析计算填列项目（ A ）A 长期款
第60题 会计核算应规定会计处理方法进行会计指标应口径致会计核算（ C）C性原
第61题 权责发生制原求（AC）A已实现收入款项否收作期收入处理 C已发生费款项否实际支付作期费处理
第62题 列项中属收益性支出（ ABDE）A购进商品 B购进原材料 D购进办公品 E支付短期款利息
第63题 列做法中考虑谨慎性原（ADE）A固定资产采加速折旧法 D存货进价采进法 E应收账款计提坏账准备
第64题 会计核算形式称会计核算程序账务处理程序指证账簿组织记账程序方法相互结合方式记账产生会计信息步骤方法A 正确
第65题 记账证核算形式直接根种记账证登记总分类账特点种基会计核算形式A 正确
第66题 科目汇总表核算形式称记账证汇总表核算形式定期记账证会计科目汇总然根科目汇总表登记总分类账特点种会计核算形式A 正确
第67题 实盘存制称定期盘存制指时根会计证关账簿中登记存货增加数登记减少数月末通实盘点盘点实存数作账面结存数然倒挤推算出期发出数种存货核算方法A 正确
第68题 会计反映职指会计通核算工作提供会计数真实反映企业营活动成果反映行政事业单位预算资金收支节余情况A 正确
第69题 会计监督职指会计核算程中队济活动合法性合理性实施监督A 正确
第70题 会计账簿具—定格式相互联系账页组成序时分类全面记录企业单位济业务事项会计簿籍A 正确
第71题 备查账簿某日记账簿分类账簿中未记载记载全济业务进行补充登记账簿A 正确
第72题 关会计体法律体区描述正确(A )A法律体规模采取什样企业组织形式必须会计工作进形成独立会计体
第73题 关真实性原含义列正确( D )D必情况实性原非违背
第74题 会计核算反映提供会计信息必须助会计信息者正确做出济决策会计信息必须满足宏观济理需满足关方面解企业财务状况营成果需满足加强部营理需( C )求C相关性
第75题 会计核算中D)求D配性原
第76题 历史成原企业资产负债等项目计量应基济业务（A )A实际交易价格
第77题 谨慎性原求( D)D谨慎性原意味着企业设置秘密准备
第78题 关重性原理解正确( D)D根重性原企业会计核算全面反映充分披露重事项
第79题 列属会计素( B )B成
第80题 列收入描述错误(D)D营业外收入包括收入素
第81题 企业定会计期间发生费分(D )D制造成期间费
第82题 ( C )属会计六素属理财会计五素C利润
第83题 会计等式基衡式( A )A资产负债+者权益
第84题 关记账方描述正确( A )A资产成费增加列方
第85题 财务理目标( A)A股东财富化
第86题 通常( D)表示货币时间价值 D股市均收益率国债利率均
第87题 关财务会计目标描述正确(ABC)A投资者债权等企业外部方面解企业财务状况营成果提供会计信息B国家宏观济调控理提供会计信息C企业加强部理提供会计信息
第88题 会计核算基前提( ABCD )A会计体 B持续营 C会计分期 D货币计量
第89题 企业会计核算遵守基原划分类分(ABCD )A总体性求B会计信息质量求C会计素确定计量求D会计修订性惯例求
第90题 关权责发生制原列正确( AC )A权责发生制原指期已实现收入已发生应负担费款C权责发生制原核心根权责关系实际发生影响期间确认企业收支损
第91题 资产应该包括特征( ABCDE )A资产实质济资源B资产交易事项形成C资产目未某会计体带济利益D资产必须企业拥够加控制济资源E资产货币计量货币计量力资源作企业资产入账
第92题 关负债理解正确(ABCD )A负债目前会计事项构成现时义务 B负债企业未济利益牺牲C负债必须货币计量确定估计D负债确切受款偿付日期者受款偿付日期够合理估计确定
第93题 者权益负债区(ABCD )A非企业发生减资者清算否企业需偿负债样偿者权益B者意抽走企业投资C企业清算时清偿负债者权益者D负债需定期偿者投资便抽走
第94题 财务会计报告包括(ABC )A会计报表 B会计报表附注C财务情况说明书
第95题 企业会计报表包括( ABC )A资产负债表 B损益表 C固定资产登记表
第96题 业务收支外币企业记账位币应(C )C民币该种外币均
第97题 财务理原包括( ABCDE )A资金合理配置原 B收支积极衡原 C成收益原D收益风险均衡原 E利益关系协调原
第98题 记账证基容包括（ABCDE）A证名称编号 B济业务事项摘C会计科目名称方金额D证填制日期关员签章 E附原始证张数
第99题 登记日记账方式济业务发生时间先序进行（A ）A逐日逐笔登记
第100题 决策观种关（A ）观点A会计目标
1．列济业务中会引起项负债减少项负债增加济业务（ D ） D．银行款偿应付账款
2．项资产增加引起（ C） C．项负债减少
3．流动负债指企业（D ）偿债务 D．年（含年）正常营业周期
5．列项属款项（ B ） B企业债券
6．会计素具体容进行分类核算项目称（ B ） B会计科目
7．列会计科目中属资产类( BC )
B 预收账款 C 生产成
8．某企业期购进原材料500000元生产领550000元期末余额50000元期初余额（ A ）元A100 000
9．会计账户根（ C会计科目 ）设置
10．账户发生额试算衡原理根列（ B必贷贷必相等）关系原理决定
11．关行登记列表述正确（ C ） C．相会计期间总账方登记发生额应属明细账方登记发生额相等
12．企业筹集资金发生费应列入（ C）C．财务费
14．劳动保险费应记入列账户核算（B ）
B．理费
15．列属期间费容（ A）期间费指企业期发生直接间接入营业成直接计入期损益项费 包括销售费理费财务费等 A．制造费
16．现金发放职工工资应编制会计分录（D ）D．：应付职工薪酬 贷：库存现金
17．月末分配企业应付工资总额5 000中厂部理员工资4 000医务福利员工资1 000应编制列分录（D ）D．：理费5 000 贷：应付职工薪酬5 000
18．月末工资定例计提企业职工福利费5 000中厂部理员应提福利4 000医务福利员应提福利1 000记账证涉方科目（D ）D．理费
19．年终结转实现利润总额应编制列会计分录（ A ） A．：年利润 贷：利润分配——未分配利润
20．预提月短期款应负担利息费应编制会计分录（B ） B．：财务费 贷：应付利息
21．计算月应缴教育费附加应编制会计分录（ C ） C．：营业税金附加 贷：应交税费
22．现金购买办公品300元应编制会计分录（ D ） D．：理费——办公费 300 贷：库存现金300
23．计算月应交增值税5 000元应编制会计分录（ B） B．：应交税费——应交增值税（转出未交增值税）5 000 贷：应交税费——未交增值税5 000
24．采贷记账法时负债账户结构特点（C ） C 方登记减少数贷方登记增加数期未余额贷方
25．原始证（ B ）B编制记账证根
26．原始证（D．填制容）分类分次证．累计证汇总原始证
27．列原始证中属制原始证（ A ） A．购货发票
28．填制原始证时应做写数字符合规范填写正确写金额贰仟零陆元壹角整写应（ D ）D 2 00610
30．外原始证般（ A ） A．次证
31．登记总分类账簿（ B ）B．记账证
32．货币资金外业务应编制（ B ）B．转账证
33．列业务应编制转账证（ D ）D．车间领材料
34．货币间收付业务应编制（ D ）D．付款证
35列项 D．限额领料单累计证
36 原始证涂改刮擦挖补金额错误原始证正确处理方法（ A ） A 出具单位重开
37．库存现金日记账般采（ A ）账簿 A．三栏式
38．总分类账般采（ C ）账簿 C．订式
39．库存商品明细账账簿格式般采（ B数量金额式）
40．理费明细账账簿格式般采（ B栏式 ）
41．材料采购明细账账簿格式般采（ D ）D．横线登记式
42．列项中适宜数量金额式明细账登记（ D ）D．库存商品
43．（ C ）某日记账分类账等账簿中未记录记载全济业务进行补充登记账簿C．备查账
44．（ B分类账 ）全部济业务总分类科目明细分类科目进行分类核算登记账簿
45．种账务处理程序区（ C ）C．登记总账方法
46．采汇总记账证账务程序时转账证应采（ A ）A．贷贷
47．清查象范围财产清查分（ A ）A．全面清查局部清查
48．财产清查中填制账存实存表作（ B ） B．调整账面记录原始证
49．通常年终决算前应企业（ D ） D．财产进行全面清查
50．A公司财产清查中盘亏台设备该设备原值50000元已提折旧20000 元该公司应编制会计分录（ B ） B．：处理财产损溢 30000 累计折旧 20000 贷：固定资产50000
51．月度财务报告报出时间应月份终（ B．6日 ）报出
52．季度财务报告报出时间应季度终（ C．15日 ）报出
53．半年度财务报告报出时间应年度中期结束（ D．60天 ）报出
54．年度财务会计报告报出时间应年度终（ D D．4月 ）报出
55．国财务会计报告条例规定年度结账日公历年度年（ D D．12月31日 ）
56．国财务会计报告条例规定半年度．季度．月度结账日分公历年度半年．季．月（ A ） A．天
57．（ D ）指单位根审核会计账簿记录关资料编制外提供反映单位某特定日期财务状况某会计期间营成果．现金流量文件 D．财务会计报告
58．加强会计档案理统会计档案理制度根中华民国会计法中华民国档案法规定财政部．国家档案局联合发布会计档案理办法（ B ）1月1日起正式实施 B．1999年
59．年形成会计档案会计年度终单位财务会计部门保（ B．1年 ）
60．定期保会计档案短保年限（ C3年）
61会计体基前提求企业进行会计核算时应（ D ） D 企业济活动企业者职工济活动区分开
62根会计科目设置具定格式结构分类反映会计素增减变动情况结果载体（ B账户）
64年利润账户期末方余额反映（ B ）B期实现亏损
66某日乙公司收投资者——甲公司投入台需安装全新机器投资协议约定价值2万元乙公司应编制会计分录（ D ）：固定资产 20000贷：实收资 20000
67某日甲公司银行入5万元贷款期限9月年利率12％季支付利息期甲公司日应编制会计分录（ A ）：银行存款 50000贷：短期款 50000
二选题
1．关财务会计理会计列说法正确：（AB ）
A．财务会计侧重企业外部关系提供信息
B．理会计侧重企业部理者提供信息
C．财务会计侧重未信息 D．理会计侧重信息
2．会计素包括（ACD）
A．资产负债 C．者权益 D．收入费利润
3．流动性资产分（AB ）
A．流动资产 B．非流动资产
4．列属流动负债（BC ）
B．短期款 C．预收账款D．应付债券
6．列项属财务会计核算具体容（ ABCD ）
A款项价证券收付 B债权债务发生计算
C资增减 D财务成果计算处理
7．财务成果计算处理般包括（ ABCD ）
A利润计算 B税计算 C利润分配 D亏损弥补
9．账户基结构具体包括容（ ABCD ）
A账户名称日期 B记账证类编号
C济业务摘 D增加减少余额金额
10．会计科目设置原（ ABC ）
A合法性原 B相关性原 C实性原
11．列账户般情况期初期末余额（ ABD ）
A．业务收入 B．理费 C．制造费 D．税费
12．账户反映济容分（ ABCDE ）类（注：资产负债类）
A．资产 B．负债 C．者权益 D．成 E．损益 F．利润
13．行登记点包括（ ABC ）
A．时登记 B．方登记C．金额登记D．登记
14．关营业务成列表述正确（ AC ）
A．该账户核算期已销售商品发生实际成
B．该账户核算期生产产品发生实际成
C．该账户期末结转年利润账户应余额
D．账户性质属成类
15． 记账证编制（ ABCD ）
A．收付款证 B．次证 C．累计证 D．汇总原始证
16．涉库存现金银行存款相互划转业务应编制记账证（ BD ）
A．现金收款证 B．现金付款证 C．银行存款收款证 D．银行存款付款证
17．列证中属原始证（ ABCD ）
A．产品成计算表 B．工资费分配表 C．领料单 D．销售发货票
18．列属次原始证（ BCD ）
A．限额领料单 B．购货发票 C．销货发票 D．领料单
19．账簿途分（ACE ）类
A．备查账B．活页账 C．日记账D．订账 E．分类账
20．账簿外表形式分（ACE ）类
A．订账 B．日记账 C．卡片账 D．分类账 E．活页账
21．库存现金收付业务较企业根收付业务分设置（CD ）
C．库存现金收入日记账 D．库存现金支出日记账
22．明细分类账账页格式设置般（ ACDE ）种
A．三格式 B．双币式 C．数量金额式 D．栏式 E．行式
23．（ABC ）应年更换次
A．总账 B．日记账 C．变动较明细账
D．变动较明细账 E．备查账
24．账务处理程序（ ABC ）相互结合方式
A．会计证 B．会计账簿 C 会计报表 D．记账方法
25．列项中需进行全面清查（ ACD ）
A．年终决算前 B．财务调离联单 C．中外合资 D．单位改变隶属关系
26．列财产清查方法中适实物资产清查方法（ BC ）
A．账单账法 B．技术推算法C．实盘点法D．发函询证法
27．关银行存款余额调节表列说法中正确（ BC ）
A．未达账项登记必须取银行关原始证方入账
B．调整关账簿记录
C．编制记账证原始证
D．调节存款余额日企业银行存款应额
28．某企业水灾毁坏批产品价值400 000元保险公司协商获保险理赔款240000元该企业应编制会计分录（ AD ）
A．：处理财产损溢－处理流动资产损溢 400 000
贷：库存商品 400 000
D．：银行存款 240 000
营业外支出－非常损失 160 000
贷：处理财产损溢－处理流动资产损溢 400 000
31．企业会计制度规定年度．半年度财务会计报告应包括：（ACE ）
A．会计报表 C．会计报表附表E．财务情况说明书
32．保期限25年会计档案（ CDE ）
A．行政事业单位决算报表（永久） B．税收年报（永久）
C．库存现金银行存款日记账 D．税收日记账 E．税收票证分类出纳账
33．会计档案具体容包括（ ABDE ）
A．会计证 B．会计账簿 C．统计报表 D．财务会计报告 E．会计资料
34产品生产成包括（ ABC ）A 直接材料 B直接工 C制造费 D销售费
35列项中属者权益类科目（ AB ）实收资B资公积
三判断题
1．特定象够货币表现济活动会计核算监督容（√）
2．库存中已失效已毁损商品企业拥权够实际控制应该作企业资产（×）
3．收入表现企业资产增加表现企业负债减少二者兼（√）
4．利润总额指收入加投资收益补贴收入营业外收入减营业外支出总金额（×）
5．会计核算会计监督基础会计监督会计核算质量保障（√）
6．发生项济业务事项应法设置会计账簿登记核算私设会计账簿（∨）
7．总分类科目会计素容进行进步分类提供更详细会计信息科目（ ×）
8．设置会计账户会计核算重方法（∨）
9．会计科目账户会计象具体容科学分类两者口径致性质相（∨）
10．明细分类科目会计素容进行总括分类提供总括会计信息科目（ × ）
11．复式记账法指发生项济业务相等金额两账户中进行登记种记账方法（× ）（……两两关账户中时进行登记方法）
12．权益类账户增加时记该账户贷方减少时记该账户方余额定出现贷方（×）
13．成类账户方登记集成总额贷方登记转销完工成期末余额般方表示尚未完工成（√）
14．试算衡表检验账户记录否正确方法试算衡说明账户记录绝错误（×）
15．简化记账手续提高工作效率企业项济业务合起编制复合分录（×）
16．次证指反映项济业务证领料单（×）
17．会计证应签名盖章（√）
18．限额领料单种制累计证（√）
19．制原始证次证（×）
20．外原始证遗失时取签发单位盖财务章证明单位负责批准代作原始证（√）
21．根定期间记账证全部汇总填制证科目汇总表种累计证（√）
22．付款证反映银行存款减少济业务( × )
23．转账证期末转账会计事项( × )
24．明细分类账根二级明细科目开设账户分类登记某类济业务提供较详细核算资料分类账簿（× ）（指明细分类账户进行分类登记账簿）
25．备查账某日记账分类账等账簿中未记录记载全济业务进行补充登记账簿 （√ ）
26．现金日记账银行存款日记账金额栏摘栏间常常插入方科目便记账时标明收入源科目支出途科目 （ √）
27．账簿规定年限会计年度限 （ ×）
28．记账发现记账证中应应贷科目正确记金额应记金额采补充登记法进行更正 （×）
29．红字更正法适记账证会计科目错误引起账簿记录错误（×）
30．记账证账务处理程序账务处理程序基础（√）
31．法查明原造成现金短款应记入营业外支出账户（× ）（理费）
32．银行存款清查指出纳员银行存款日记账银行账单逐笔进行核（× ）查明未达帐
33．资产负债表反映企业某特定时期（月末．季末．年末等）财务（状况）会计报表（ × ）
34．民政府财政部门档案行政理部门负责会计档案工作指导．监督检查（√）
35．建设单位项目建设期间形成会计档案应办理竣工决算1年移交建设项目接受单位规定办理交接手续（×） 应该立
36．账簿规定年限会计年度限（×）
37已确认坏账应收账款意味着企业放弃追索权旦重新收回应时入账（√）
38资产负债表中应收款项目根应收款总账科目期末余额减坏账准备科目中关应收款中计提坏账准备期末余额净额填列（√）
39单位规定销毁会计档案时应档案部门审计部门派员监销（×）
40单位保存会计档案单位负责批准办理登记手续出（ × ）
41保期满原始证均规定程序予销毁（ × ）
42贷记账法账户方余额合计账户贷方余额合计必然相等（ √ ）
请您删容O(∩_∩)O谢谢2015年中央电期末复考试抄全电期末考试必备抄电考试必抄Many people have the same mixed feelings when planning a trip during Golden Week With heaps of time the sevenday Chinese请您删容O(∩_∩)O谢谢National Day holiday could be the best occasion to enjoy a destination However it can also be the easiest way to ruin how you feel about a place and you may become more fatigued after the holiday due to battling the large crowds During peak season a dream about a place can turn to nightmare without careful planning especially if you travel with children and older people As most Chinese people will take the holiday to visit domestic tourist destinations crowds and busy traffic are inevitable at most places Also to be expected are increasing transport and accommodation prices with the possibility that there will be no rooms available It is also common that you＇ ll wait in the line for one hour to get a ticket and another two hours at the site to only see a tiny bit of the place due to the crowds Last year 428 million tourists traveled in China over the weeklong holiday in October Traveling during this period is a matter that needs thorough preparation If you are short on time to plan the upcoming Golden Week it may not be a bad idea to avoid some of the most crowded places for now There is always a place so fascinating that everyone yearns for Arxan is a place like this The beauty of Arxan is everlasting regardless of the changing of four seasons Bestowed by nature its spectacular seasonal landscape and mountains are just beyond word Arxan is a crucial destination for the recommended travelling route China Inner Mongolia Arxan — Hailar — Manzhouli It is also the joint of the four prairies across the SinoMongolian border where people gravitate towards the exotic atmosphere mixed with Chinese Russian and Mongolia elements As a historic site for the Yitian Battle Arxan still embodies the spirit of Genghis Khan Walking into Arxan you will be amazed by a kaleidoscope of gorgeous colors all the year round the Spring azaleas blooming red in the snow the Summer sea wavering blue in the breeze the Autumn leaves painted in yellow covering volcanic traces and the Winter woods shining white on the vast alpine snowscape Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region Its full name Haren Arxan means hot holy water in the Mongolian language Arxan is a tourism city in the northern frontier with a blend of large forest grand prairies vast snowfield heaven lake cluster thermium as well as volcanic cluster It is a rare and unique ecotourism base filled with healthy sunshine clean air and unspoiled green Nestled close to the country＇s largest virgin forest and known for its spring and ecological environment Arxan is marveled at by many tourists as the purest land on earth You cannot miss out the Autumn of Arxan It is definitely the best with brightlycolored scenery full of emotions Autumn in the northern part of the country comes earlier than the South A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and blooming grassland Shutterbugs flock to see for themselves the marvel of splendid colors around the mountains and waters many of whom have travel a long distance and even camp here only to capture a moment of the nature wonder The silver birch turns golden while the larch is still proudly green You will find yourself drowned in the intoxicating red of the wild fruits as well as the glamour of flowers in full blown And your heart will be lingering on the woods as it＇s time for the wild fruits to ripe The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies all your fantasies If it rains heavily on Saturday night some elderly Chinese will say it is because Zhinu or the Weaving Maid is crying on the day she met her husband Niulang or the Cowherd on the Milky Way Most Chinese remember being told this romantic tragedy when they were children on Qixi or the Seventh Night Festival which falls on the seventh day of the seventh lunar month which is usually in early August This year it falls on Saturday August 2 Folklore Story As the story goes once there was a cowherd Niulang who lived with his elder brother and sisterinlaw But she disliked and abused him and the boy was forced to leave home with only an old cow for company The cow however was a former god who had violated imperial rules and was sent to earth in bovine form One day the cow led Niulang to a lake where fairies took a bath on earth Among them was Zhinu the most beautiful fairy and a skilled seamstress The two fell in love at first sight and were soon married They had a son and daughter and their happy life was held up as an example for hundreds of years in China Yet in the eyes of the Jade Emperor the Supreme Deity in Taoism marriage between a mortal and fairy was strictly forbidden He ordered the heaven troop to catch Zhinu back Niulang grew desperate when he discovered Zhinu had been taken back to heaven Driven by Niulang＇s misery the cow told him to turn its hide into a pair of shoes after it died The magic shoes whisked Niulang who carried his two children in baskets strung from a shoulder pole off on a chase after the empress The pursuit enraged the empress who took her hairpin and slashed it across the sky creating the Milky Way which separated husband from wife But all was not lost as magpies moved by their love and devotion formed a bridge across the Milky Way to reunite the family Even the Jade Emperor was touched and allowed Niulang and Zhinu to meet once a year on the seventh night of the seventh month This is how Qixi came to be The festival can be traced back to the Han Dynasty (206 BCAD 220) Traditionally people would look up at the sky and find a bright star in the constellation Aquila as well as the star Vega which are identified as Niulang and Zhinu The two stars shine on opposite sides of the Milky Way Customs In bygone days Qixi was not only a special day for lovers but also for girls It is also known as the Begging for Skills Festival or Daughters＇ Festival In this day girls will throw a sewing needle into a bowl full of water on the night of Qixi as a test of embroidery skills If the needle floats on top of the water instead of sinking it proves the girl is a skilled embroiders Single women also pray for finding a good husband in the future And the newly married women pray to become pregnant quickly Tradition transformed The love story of Niulang and Zhinu and the Qixi Festival have been handed down for generations Yet these ancient traditions and customs are slowly dying out Many modern Chinese particularly youngsters seem to know more about St Valentine＇s Day on February 14 characterized by bouquets of roses chocolates and romantic candlelight dinners than they do about their homegrown day for lovers Even Qixi is nowadays referred to as the Chinese Valentine＇s Day More and more young Chinese people begin to celebrate this day in a very similar way as that in western countries Fewer people than ever will gaze at the heavens on Saturday to pick out the two stars shining bright on either side of the Milky Way that is if people even know on which day Qixi falls There are ready reminders dotted about in the form of big ads saying Sales on Chinese Valentine＇s Day in shops hotels and restaurants But few young women will mark the festival with their boyfriends or take part in traditional activities to pray for cleverness A largescale of exhibition on the Silk Road opened to the public in the National Museum on Thursday The exhibition displays more than 400 treasures from Shaanxi province Gansu province and 14 other regions It is largest scale exhibition that shows the history of the Silk Road in recent years As APEC is going on in Beijing the exhibit aims to show the world this brilliant section of history The Silk Road is a series of trade and cultural transmission routes that were central to cultural interaction through regions of the Asian continent It connected the West and East by linking traders merchants pilgrims monks soldiers nomads and urban dwellers from China and India to the Mediterranean Sea during various periods of time I met my dear hubby in 2009 the second year I was in my school and it was the first year when he came here We became colleagues And there was nothing special happening during that year He was just a kind and humble brother graduated from the same college as me But we did not know each other till he became my colleague and his office desk was just in front of me There was only a glass between us So actually we could see each other when we both look up But it is not the main reason that really draws us close How we become close to each other was something seems quite natural We went out to play badminton with other colleagues and we sometimes chatted for a while He is a man of few words but somehow sometimes will say something really humorous Then one day to my great surprise I found a pot of beautiful flower on my desk It was just the flower I had talked about with my colleague the other day and I thought it was her who put the flower there But the truth is not It was the humble guy sitting in front of me He just simply said well I caught sight of this flower and thought that it’s beautiful and you may like it I wonder why I was moved because of these simple words and present Maybe it is the sincerity and the true self that impress me I thanked him and some colleagues walked past my desk would appreciate the beautiful flower and they noticed that something romance happened there Then later on there were some little surprises once in a while Once there was something wrong with my drawer and I had complained about it unconsciously And he fixed it for me Then the other day he placed several pink diamond roses beside the flower with a piece of paper saying I love you more than I can say Diamond stands for marriage rose stand for love I hope you are mine become my wife You are the only girl who I really want to spend the rest of my life to stand by Although there were some grammar errors but I got what he meant He meant so clear and so direct And actually I accepted him some days earlier I was just waiting for him to break the ice So finally the common interests and the common understanding brought us together Some people say the relationship and the feeling will change after getting hitched You will find that love is no longer strong and there is always lack of passion and what’s worse you may find out many bad habits of your partner which never appear when you are first in love before the marriage It seems that many faults turn up after you truly living together and see each other’s face the moment you open your eyes in the early morning But after almost 4 years from now I do not feel any negative change in our relationship During all these years we know each other better and we become more tolerant about each other and I realize that if you really love a person you will accept his imperfect And what is the qualification of a good husband Once I was chatting with my colleague about this issue And one of the qualifications I thought was that he must be a good cook But to my surprise my colleague said that a good husband must be someone who makes big money What made her think so was quite beyond me Maybe I am not sophisticated enough and what I want is just simple life style The most enjoyable thing is that we go to the market to buy vegetables and other daily stuffs if we both have time Maybe he is a housebound husband and I love housebound man And there is another reason why We love going to the market That is because we sometimes will get some surprises The surprise is saving little fish which are disserted by the fish mongers Because these fish are swellfish Then we will collect them and set them free into the river Swellfish are lovely creature When they look like a little submarine when they are swimming in the water and look like a meat ball when you hold them in your hand And if they are scared they will swell and look like a little ball Every time we see them swim away and we feel their happiness of returning home and this also make us cherish life Maybe some will consider these behavior as something childish Well that is fine with us We love doing these together and feel happy that is what it is all about My dear hubby is a kind hearted man and he love animals just as I do I am lucky to have someone who can be both my intimated soul mate and my forever friend
文档香网(httpswwwxiangdangnet)户传
《香当网》用户分享的内容，不代表《香当网》观点或立场，请自行判断内容的真实性和可靠性！
该内容是文档的文本内容，更好的格式请下载文档
职业技实训
工商理专业基础会计练题答案
第1题 账户途结构分类固定资产账户属（ C ）C 盘存类账户
第2题 记录证明济业务发生完成情况明确济责作记账会计证（ A ） A原始证
第3题 限额领料单填制方法属（B ）B累计证
第4题 济业务涉货币资金相互间收付时般填制（B ）B 付款证
第5题 销售商品批部分货款已收回存入银行部分货款尚未收回应填制（ A）A收款证转账证
第6题 列单中属制原始证（C）C工资运算单
第7题 明细账账簿外表形式般采（ B）账簿B活页式
第8题 结账前发现账簿记录文字数字错误记账证没错应采（ A ）进行错账更正 A划线改正法
第9题 记账发现记账证账簿记录金额错误（记金额应记正确金额）应应贷会计科目没错误应采（C）进行错账更正C补充登记法
第10题 现金清查采基方法（ A ） A实盘点法
第11题 清查银行存款采方法般（ D ） D账单法
第12题 实盘存制时账簿中财产物资（A ）A 记增加数记减少数
第13题 未达账项指单位银行间结算证传递时间造成（ C ）C 方已入账方尚未登记入账账项
第14题 结算款项清查般采（C ） C函证核法
第15题 处理财产损溢（ D）D双重性质账户
第16题 财产清查中发现财产物资盘亏属定额然损耗应规定转作（ A）A理费
第17题 财产物资盘存制度（CD） C永续盘存制 D 实盘存制
第18题 列属外会计报表（D ） D产品生产成表
第19题 列属静态报表（ A）A 资产负俩表
第20题 汇总会计报表单位会计报表会计报表（ C）进行分类C编制单位
第21题 会计报表合会计报表会计报表（D ）进行分类 D会计体
第22题 列会计报表中属月报（ D ）D资产负债表利润表
第23题 全部指标均关账户余额填列会计报表（ A ）A资产负债表
第24题 汇总会计报表根（D ）汇总编制D 单位会计报表
第25题 会计单位分类般分（ABC）A行政单位会计B事业单位会计C企业会计
第26题 会计基职（CD ）C反映D监督
第27题 列项中属会计核算方法（ BCD）B设置会计科目账户 C复式记账 D填制审核会计证
第28题 列会计等式正确（ ACDE ） A资产负债+者权益 C资产权益 D资产负债+者权益+净收益 E资产负债+者权益+（收入—费）
第29题 期间费包括（CDE）C营业费D理费E账务费
第30题 会计分录基容（ABC ）A应记账户名称 B应记账户方 C应记入账金额
第31题 账户途结构分类列账户中属调整账户（ CDE ）C累计折旧D坏账准备E利润分配
第32题 会计证包括（ AB ）A原始证B记账证
第33题 原始证取源分（ DE ）D 制原始证E外原始证
第34题制原始证填制手续分（ABC ）A次证B累计证C汇总证
第35题 列单中属原始证（ABCD）A收料单B领料单C款单D发票
第36题 列原始证中属次证（ ADE）A领料单D发货票E收料单
第37题 列原始证中属次证（ACE）A登记相C登记方致E登记金额相
第38题 登账时遇列情况应红色墨水书写（BC ） B设减少金额栏栏工账页中登记减少数C三栏式账户金额栏前未印明余额方余额栏登记负数金额
第39题 账包括（ABE）A种账薄记录关会计证进行核B会计员出纳员进行核E种账产物资账面余额实存数额相核
第40题 列会计报表中属动态报表（BCDE ）
B利润表C现金流量表D商品产品成表E利润分配表
第41题资产负债表表项目构成数特征（ ABC ）A衡B分类C较
第42题 权责发生制建立（ B）前提B持续营
第43题 会计核算基前提中货币计量前提包括（ C）前提C币值稳定
第44题 企业会计核算中常摊费预提费账户（ A ）求设置A权责发生制原
第45题 划分收益性支出资性支出目（ D ）D正确核算企业会计期间损益
第46题 贯性原（ B ）假定决定 B持续营
第47题 采权责发生制单位需设置（C）账户C摊费
第48题 列项中属资性支出（C ）C购进机器设备
第49题 会计实务中劳动手段定标准划分固定资产低值易耗品（ B）B重性原
第50题 企业进行会计核算时选择种计资产收益少计负债费会计处理方法遵循（C）C谨慎性原
第51题 进行会计核算时应企业财产单位投资者财产区开会计核算基前提中关（A ）求 A会计体
第52题 记账证贷方科目分设置根相应方科目定期类汇总记账证（ C）C汇总转账证
第53题 科目汇总表核算形式汇总记账证核算形式相点（D ）D记账证需汇总记账步骤相
第54题 种会计核算形式区（C ） C登记总账方法
第55题 资产负债表资产项目说明企业拥种济资源企业（ A）A偿债务力
第56题 资产负债表负债项目显示企业负担债务（C）C数量偿期长短
第57题 资产负债表项目分类排列（ D ）D资项目容济性质流动性
第58题 列选项中正确反映资产负债表中资产项目排列序（A）A流动资产 长期投资 固定资产 形资产资产
第59题 列资产负债表项目中需根总账账户明细账户余额分析计算填列项目（ A ）A 长期款
第60题 会计核算应规定会计处理方法进行会计指标应口径致会计核算（ C）C性原
第61题 权责发生制原求（AC）A已实现收入款项否收作期收入处理 C已发生费款项否实际支付作期费处理
第62题 列项中属收益性支出（ ABDE）A购进商品 B购进原材料 D购进办公品 E支付短期款利息
第63题 列做法中考虑谨慎性原（ADE）A固定资产采加速折旧法 D存货进价采进法 E应收账款计提坏账准备
第64题 会计核算形式称会计核算程序账务处理程序指证账簿组织记账程序方法相互结合方式记账产生会计信息步骤方法A 正确
第65题 记账证核算形式直接根种记账证登记总分类账特点种基会计核算形式A 正确
第66题 科目汇总表核算形式称记账证汇总表核算形式定期记账证会计科目汇总然根科目汇总表登记总分类账特点种会计核算形式A 正确
第67题 实盘存制称定期盘存制指时根会计证关账簿中登记存货增加数登记减少数月末通实盘点盘点实存数作账面结存数然倒挤推算出期发出数种存货核算方法A 正确
第68题 会计反映职指会计通核算工作提供会计数真实反映企业营活动成果反映行政事业单位预算资金收支节余情况A 正确
第69题 会计监督职指会计核算程中队济活动合法性合理性实施监督A 正确
第70题 会计账簿具—定格式相互联系账页组成序时分类全面记录企业单位济业务事项会计簿籍A 正确
第71题 备查账簿某日记账簿分类账簿中未记载记载全济业务进行补充登记账簿A 正确
第72题 关会计体法律体区描述正确(A )A法律体规模采取什样企业组织形式必须会计工作进形成独立会计体
第73题 关真实性原含义列正确( D )D必情况实性原非违背
第74题 会计核算反映提供会计信息必须助会计信息者正确做出济决策会计信息必须满足宏观济理需满足关方面解企业财务状况营成果需满足加强部营理需( C )求C相关性
第75题 会计核算中D)求D配性原
第76题 历史成原企业资产负债等项目计量应基济业务（A )A实际交易价格
第77题 谨慎性原求( D)D谨慎性原意味着企业设置秘密准备
第78题 关重性原理解正确( D)D根重性原企业会计核算全面反映充分披露重事项
第79题 列属会计素( B )B成
第80题 列收入描述错误(D)D营业外收入包括收入素
第81题 企业定会计期间发生费分(D )D制造成期间费
第82题 ( C )属会计六素属理财会计五素C利润
第83题 会计等式基衡式( A )A资产负债+者权益
第84题 关记账方描述正确( A )A资产成费增加列方
第85题 财务理目标( A)A股东财富化
第86题 通常( D)表示货币时间价值 D股市均收益率国债利率均
第87题 关财务会计目标描述正确(ABC)A投资者债权等企业外部方面解企业财务状况营成果提供会计信息B国家宏观济调控理提供会计信息C企业加强部理提供会计信息
第88题 会计核算基前提( ABCD )A会计体 B持续营 C会计分期 D货币计量
第89题 企业会计核算遵守基原划分类分(ABCD )A总体性求B会计信息质量求C会计素确定计量求D会计修订性惯例求
第90题 关权责发生制原列正确( AC )A权责发生制原指期已实现收入已发生应负担费款C权责发生制原核心根权责关系实际发生影响期间确认企业收支损
第91题 资产应该包括特征( ABCDE )A资产实质济资源B资产交易事项形成C资产目未某会计体带济利益D资产必须企业拥够加控制济资源E资产货币计量货币计量力资源作企业资产入账
第92题 关负债理解正确(ABCD )A负债目前会计事项构成现时义务 B负债企业未济利益牺牲C负债必须货币计量确定估计D负债确切受款偿付日期者受款偿付日期够合理估计确定
第93题 者权益负债区(ABCD )A非企业发生减资者清算否企业需偿负债样偿者权益B者意抽走企业投资C企业清算时清偿负债者权益者D负债需定期偿者投资便抽走
第94题 财务会计报告包括(ABC )A会计报表 B会计报表附注C财务情况说明书
第95题 企业会计报表包括( ABC )A资产负债表 B损益表 C固定资产登记表
第96题 业务收支外币企业记账位币应(C )C民币该种外币均
第97题 财务理原包括( ABCDE )A资金合理配置原 B收支积极衡原 C成收益原D收益风险均衡原 E利益关系协调原
第98题 记账证基容包括（ABCDE）A证名称编号 B济业务事项摘C会计科目名称方金额D证填制日期关员签章 E附原始证张数
第99题 登记日记账方式济业务发生时间先序进行（A ）A逐日逐笔登记
第100题 决策观种关（A ）观点A会计目标
1．列济业务中会引起项负债减少项负债增加济业务（ D ） D．银行款偿应付账款
2．项资产增加引起（ C） C．项负债减少
3．流动负债指企业（D ）偿债务 D．年（含年）正常营业周期
5．列项属款项（ B ） B企业债券
6．会计素具体容进行分类核算项目称（ B ） B会计科目
7．列会计科目中属资产类( BC )
B 预收账款 C 生产成
8．某企业期购进原材料500000元生产领550000元期末余额50000元期初余额（ A ）元A100 000
9．会计账户根（ C会计科目 ）设置
10．账户发生额试算衡原理根列（ B必贷贷必相等）关系原理决定
11．关行登记列表述正确（ C ） C．相会计期间总账方登记发生额应属明细账方登记发生额相等
12．企业筹集资金发生费应列入（ C）C．财务费
14．劳动保险费应记入列账户核算（B ）
B．理费
15．列属期间费容（ A）期间费指企业期发生直接间接入营业成直接计入期损益项费 包括销售费理费财务费等 A．制造费
16．现金发放职工工资应编制会计分录（D ）D．：应付职工薪酬 贷：库存现金
17．月末分配企业应付工资总额5 000中厂部理员工资4 000医务福利员工资1 000应编制列分录（D ）D．：理费5 000 贷：应付职工薪酬5 000
18．月末工资定例计提企业职工福利费5 000中厂部理员应提福利4 000医务福利员应提福利1 000记账证涉方科目（D ）D．理费
19．年终结转实现利润总额应编制列会计分录（ A ） A．：年利润 贷：利润分配——未分配利润
20．预提月短期款应负担利息费应编制会计分录（B ） B．：财务费 贷：应付利息
21．计算月应缴教育费附加应编制会计分录（ C ） C．：营业税金附加 贷：应交税费
22．现金购买办公品300元应编制会计分录（ D ） D．：理费——办公费 300 贷：库存现金300
23．计算月应交增值税5 000元应编制会计分录（ B） B．：应交税费——应交增值税（转出未交增值税）5 000 贷：应交税费——未交增值税5 000
24．采贷记账法时负债账户结构特点（C ） C 方登记减少数贷方登记增加数期未余额贷方
25．原始证（ B ）B编制记账证根
26．原始证（D．填制容）分类分次证．累计证汇总原始证
27．列原始证中属制原始证（ A ） A．购货发票
28．填制原始证时应做写数字符合规范填写正确写金额贰仟零陆元壹角整写应（ D ）D 2 00610
30．外原始证般（ A ） A．次证
31．登记总分类账簿（ B ）B．记账证
32．货币资金外业务应编制（ B ）B．转账证
33．列业务应编制转账证（ D ）D．车间领材料
34．货币间收付业务应编制（ D ）D．付款证
35列项 D．限额领料单累计证
36 原始证涂改刮擦挖补金额错误原始证正确处理方法（ A ） A 出具单位重开
37．库存现金日记账般采（ A ）账簿 A．三栏式
38．总分类账般采（ C ）账簿 C．订式
39．库存商品明细账账簿格式般采（ B数量金额式）
40．理费明细账账簿格式般采（ B栏式 ）
41．材料采购明细账账簿格式般采（ D ）D．横线登记式
42．列项中适宜数量金额式明细账登记（ D ）D．库存商品
43．（ C ）某日记账分类账等账簿中未记录记载全济业务进行补充登记账簿C．备查账
44．（ B分类账 ）全部济业务总分类科目明细分类科目进行分类核算登记账簿
45．种账务处理程序区（ C ）C．登记总账方法
46．采汇总记账证账务程序时转账证应采（ A ）A．贷贷
47．清查象范围财产清查分（ A ）A．全面清查局部清查
48．财产清查中填制账存实存表作（ B ） B．调整账面记录原始证
49．通常年终决算前应企业（ D ） D．财产进行全面清查
50．A公司财产清查中盘亏台设备该设备原值50000元已提折旧20000 元该公司应编制会计分录（ B ） B．：处理财产损溢 30000 累计折旧 20000 贷：固定资产50000
51．月度财务报告报出时间应月份终（ B．6日 ）报出
52．季度财务报告报出时间应季度终（ C．15日 ）报出
53．半年度财务报告报出时间应年度中期结束（ D．60天 ）报出
54．年度财务会计报告报出时间应年度终（ D D．4月 ）报出
55．国财务会计报告条例规定年度结账日公历年度年（ D D．12月31日 ）
56．国财务会计报告条例规定半年度．季度．月度结账日分公历年度半年．季．月（ A ） A．天
57．（ D ）指单位根审核会计账簿记录关资料编制外提供反映单位某特定日期财务状况某会计期间营成果．现金流量文件 D．财务会计报告
58．加强会计档案理统会计档案理制度根中华民国会计法中华民国档案法规定财政部．国家档案局联合发布会计档案理办法（ B ）1月1日起正式实施 B．1999年
59．年形成会计档案会计年度终单位财务会计部门保（ B．1年 ）
60．定期保会计档案短保年限（ C3年）
61会计体基前提求企业进行会计核算时应（ D ） D 企业济活动企业者职工济活动区分开
62根会计科目设置具定格式结构分类反映会计素增减变动情况结果载体（ B账户）
64年利润账户期末方余额反映（ B ）B期实现亏损
66某日乙公司收投资者——甲公司投入台需安装全新机器投资协议约定价值2万元乙公司应编制会计分录（ D ）：固定资产 20000贷：实收资 20000
67某日甲公司银行入5万元贷款期限9月年利率12％季支付利息期甲公司日应编制会计分录（ A ）：银行存款 50000贷：短期款 50000
二选题
1．关财务会计理会计列说法正确：（AB ）
A．财务会计侧重企业外部关系提供信息
B．理会计侧重企业部理者提供信息
C．财务会计侧重未信息 D．理会计侧重信息
2．会计素包括（ACD）
A．资产负债 C．者权益 D．收入费利润
3．流动性资产分（AB ）
A．流动资产 B．非流动资产
4．列属流动负债（BC ）
B．短期款 C．预收账款D．应付债券
6．列项属财务会计核算具体容（ ABCD ）
A款项价证券收付 B债权债务发生计算
C资增减 D财务成果计算处理
7．财务成果计算处理般包括（ ABCD ）
A利润计算 B税计算 C利润分配 D亏损弥补
9．账户基结构具体包括容（ ABCD ）
A账户名称日期 B记账证类编号
C济业务摘 D增加减少余额金额
10．会计科目设置原（ ABC ）
A合法性原 B相关性原 C实性原
11．列账户般情况期初期末余额（ ABD ）
A．业务收入 B．理费 C．制造费 D．税费
12．账户反映济容分（ ABCDE ）类（注：资产负债类）
A．资产 B．负债 C．者权益 D．成 E．损益 F．利润
13．行登记点包括（ ABC ）
A．时登记 B．方登记C．金额登记D．登记
14．关营业务成列表述正确（ AC ）
A．该账户核算期已销售商品发生实际成
B．该账户核算期生产产品发生实际成
C．该账户期末结转年利润账户应余额
D．账户性质属成类
15． 记账证编制（ ABCD ）
A．收付款证 B．次证 C．累计证 D．汇总原始证
16．涉库存现金银行存款相互划转业务应编制记账证（ BD ）
A．现金收款证 B．现金付款证 C．银行存款收款证 D．银行存款付款证
17．列证中属原始证（ ABCD ）
A．产品成计算表 B．工资费分配表 C．领料单 D．销售发货票
18．列属次原始证（ BCD ）
A．限额领料单 B．购货发票 C．销货发票 D．领料单
19．账簿途分（ACE ）类
A．备查账B．活页账 C．日记账D．订账 E．分类账
20．账簿外表形式分（ACE ）类
A．订账 B．日记账 C．卡片账 D．分类账 E．活页账
21．库存现金收付业务较企业根收付业务分设置（CD ）
C．库存现金收入日记账 D．库存现金支出日记账
22．明细分类账账页格式设置般（ ACDE ）种
A．三格式 B．双币式 C．数量金额式 D．栏式 E．行式
23．（ABC ）应年更换次
A．总账 B．日记账 C．变动较明细账
D．变动较明细账 E．备查账
24．账务处理程序（ ABC ）相互结合方式
A．会计证 B．会计账簿 C 会计报表 D．记账方法
25．列项中需进行全面清查（ ACD ）
A．年终决算前 B．财务调离联单 C．中外合资 D．单位改变隶属关系
26．列财产清查方法中适实物资产清查方法（ BC ）
A．账单账法 B．技术推算法C．实盘点法D．发函询证法
27．关银行存款余额调节表列说法中正确（ BC ）
A．未达账项登记必须取银行关原始证方入账
B．调整关账簿记录
C．编制记账证原始证
D．调节存款余额日企业银行存款应额
28．某企业水灾毁坏批产品价值400 000元保险公司协商获保险理赔款240000元该企业应编制会计分录（ AD ）
A．：处理财产损溢－处理流动资产损溢 400 000
贷：库存商品 400 000
D．：银行存款 240 000
营业外支出－非常损失 160 000
贷：处理财产损溢－处理流动资产损溢 400 000
31．企业会计制度规定年度．半年度财务会计报告应包括：（ACE ）
A．会计报表 C．会计报表附表E．财务情况说明书
32．保期限25年会计档案（ CDE ）
A．行政事业单位决算报表（永久） B．税收年报（永久）
C．库存现金银行存款日记账 D．税收日记账 E．税收票证分类出纳账
33．会计档案具体容包括（ ABDE ）
A．会计证 B．会计账簿 C．统计报表 D．财务会计报告 E．会计资料
34产品生产成包括（ ABC ）A 直接材料 B直接工 C制造费 D销售费
35列项中属者权益类科目（ AB ）实收资B资公积
三判断题
1．特定象够货币表现济活动会计核算监督容（√）
2．库存中已失效已毁损商品企业拥权够实际控制应该作企业资产（×）
3．收入表现企业资产增加表现企业负债减少二者兼（√）
4．利润总额指收入加投资收益补贴收入营业外收入减营业外支出总金额（×）
5．会计核算会计监督基础会计监督会计核算质量保障（√）
6．发生项济业务事项应法设置会计账簿登记核算私设会计账簿（∨）
7．总分类科目会计素容进行进步分类提供更详细会计信息科目（ ×）
8．设置会计账户会计核算重方法（∨）
9．会计科目账户会计象具体容科学分类两者口径致性质相（∨）
10．明细分类科目会计素容进行总括分类提供总括会计信息科目（ × ）
11．复式记账法指发生项济业务相等金额两账户中进行登记种记账方法（× ）（……两两关账户中时进行登记方法）
12．权益类账户增加时记该账户贷方减少时记该账户方余额定出现贷方（×）
13．成类账户方登记集成总额贷方登记转销完工成期末余额般方表示尚未完工成（√）
14．试算衡表检验账户记录否正确方法试算衡说明账户记录绝错误（×）
15．简化记账手续提高工作效率企业项济业务合起编制复合分录（×）
16．次证指反映项济业务证领料单（×）
17．会计证应签名盖章（√）
18．限额领料单种制累计证（√）
19．制原始证次证（×）
20．外原始证遗失时取签发单位盖财务章证明单位负责批准代作原始证（√）
21．根定期间记账证全部汇总填制证科目汇总表种累计证（√）
22．付款证反映银行存款减少济业务( × )
23．转账证期末转账会计事项( × )
24．明细分类账根二级明细科目开设账户分类登记某类济业务提供较详细核算资料分类账簿（× ）（指明细分类账户进行分类登记账簿）
25．备查账某日记账分类账等账簿中未记录记载全济业务进行补充登记账簿 （√ ）
26．现金日记账银行存款日记账金额栏摘栏间常常插入方科目便记账时标明收入源科目支出途科目 （ √）
27．账簿规定年限会计年度限 （ ×）
28．记账发现记账证中应应贷科目正确记金额应记金额采补充登记法进行更正 （×）
29．红字更正法适记账证会计科目错误引起账簿记录错误（×）
30．记账证账务处理程序账务处理程序基础（√）
31．法查明原造成现金短款应记入营业外支出账户（× ）（理费）
32．银行存款清查指出纳员银行存款日记账银行账单逐笔进行核（× ）查明未达帐
33．资产负债表反映企业某特定时期（月末．季末．年末等）财务（状况）会计报表（ × ）
34．民政府财政部门档案行政理部门负责会计档案工作指导．监督检查（√）
35．建设单位项目建设期间形成会计档案应办理竣工决算1年移交建设项目接受单位规定办理交接手续（×） 应该立
36．账簿规定年限会计年度限（×）
37已确认坏账应收账款意味着企业放弃追索权旦重新收回应时入账（√）
38资产负债表中应收款项目根应收款总账科目期末余额减坏账准备科目中关应收款中计提坏账准备期末余额净额填列（√）
39单位规定销毁会计档案时应档案部门审计部门派员监销（×）
40单位保存会计档案单位负责批准办理登记手续出（ × ）
41保期满原始证均规定程序予销毁（ × ）
42贷记账法账户方余额合计账户贷方余额合计必然相等（ √ ）
请您删容O(∩_∩)O谢谢2015年中央电期末复考试抄全电期末考试必备抄电考试必抄Many people have the same mixed feelings when planning a trip during Golden Week With heaps of time the sevenday Chinese请您删容O(∩_∩)O谢谢National Day holiday could be the best occasion to enjoy a destination However it can also be the easiest way to ruin how you feel about a place and you may become more fatigued after the holiday due to battling the large crowds During peak season a dream about a place can turn to nightmare without careful planning especially if you travel with children and older people As most Chinese people will take the holiday to visit domestic tourist destinations crowds and busy traffic are inevitable at most places Also to be expected are increasing transport and accommodation prices with the possibility that there will be no rooms available It is also common that you＇ ll wait in the line for one hour to get a ticket and another two hours at the site to only see a tiny bit of the place due to the crowds Last year 428 million tourists traveled in China over the weeklong holiday in October Traveling during this period is a matter that needs thorough preparation If you are short on time to plan the upcoming Golden Week it may not be a bad idea to avoid some of the most crowded places for now There is always a place so fascinating that everyone yearns for Arxan is a place like this The beauty of Arxan is everlasting regardless of the changing of four seasons Bestowed by nature its spectacular seasonal landscape and mountains are just beyond word Arxan is a crucial destination for the recommended travelling route China Inner Mongolia Arxan — Hailar — Manzhouli It is also the joint of the four prairies across the SinoMongolian border where people gravitate towards the exotic atmosphere mixed with Chinese Russian and Mongolia elements As a historic site for the Yitian Battle Arxan still embodies the spirit of Genghis Khan Walking into Arxan you will be amazed by a kaleidoscope of gorgeous colors all the year round the Spring azaleas blooming red in the snow the Summer sea wavering blue in the breeze the Autumn leaves painted in yellow covering volcanic traces and the Winter woods shining white on the vast alpine snowscape Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region Its full name Haren Arxan means hot holy water in the Mongolian language Arxan is a tourism city in the northern frontier with a blend of large forest grand prairies vast snowfield heaven lake cluster thermium as well as volcanic cluster It is a rare and unique ecotourism base filled with healthy sunshine clean air and unspoiled green Nestled close to the country＇s largest virgin forest and known for its spring and ecological environment Arxan is marveled at by many tourists as the purest land on earth You cannot miss out the Autumn of Arxan It is definitely the best with brightlycolored scenery full of emotions Autumn in the northern part of the country comes earlier than the South A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and blooming grassland Shutterbugs flock to see for themselves the marvel of splendid colors around the mountains and waters many of whom have travel a long distance and even camp here only to capture a moment of the nature wonder The silver birch turns golden while the larch is still proudly green You will find yourself drowned in the intoxicating red of the wild fruits as well as the glamour of flowers in full blown And your heart will be lingering on the woods as it＇s time for the wild fruits to ripe The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies all your fantasies If it rains heavily on Saturday night some elderly Chinese will say it is because Zhinu or the Weaving Maid is crying on the day she met her husband Niulang or the Cowherd on the Milky Way Most Chinese remember being told this romantic tragedy when they were children on Qixi or the Seventh Night Festival which falls on the seventh day of the seventh lunar month which is usually in early August This year it falls on Saturday August 2 Folklore Story As the story goes once there was a cowherd Niulang who lived with his elder brother and sisterinlaw But she disliked and abused him and the boy was forced to leave home with only an old cow for company The cow however was a former god who had violated imperial rules and was sent to earth in bovine form One day the cow led Niulang to a lake where fairies took a bath on earth Among them was Zhinu the most beautiful fairy and a skilled seamstress The two fell in love at first sight and were soon married They had a son and daughter and their happy life was held up as an example for hundreds of years in China Yet in the eyes of the Jade Emperor the Supreme Deity in Taoism marriage between a mortal and fairy was strictly forbidden He ordered the heaven troop to catch Zhinu back Niulang grew desperate when he discovered Zhinu had been taken back to heaven Driven by Niulang＇s misery the cow told him to turn its hide into a pair of shoes after it died The magic shoes whisked Niulang who carried his two children in baskets strung from a shoulder pole off on a chase after the empress The pursuit enraged the empress who took her hairpin and slashed it across the sky creating the Milky Way which separated husband from wife But all was not lost as magpies moved by their love and devotion formed a bridge across the Milky Way to reunite the family Even the Jade Emperor was touched and allowed Niulang and Zhinu to meet once a year on the seventh night of the seventh month This is how Qixi came to be The festival can be traced back to the Han Dynasty (206 BCAD 220) Traditionally people would look up at the sky and find a bright star in the constellation Aquila as well as the star Vega which are identified as Niulang and Zhinu The two stars shine on opposite sides of the Milky Way Customs In bygone days Qixi was not only a special day for lovers but also for girls It is also known as the Begging for Skills Festival or Daughters＇ Festival In this day girls will throw a sewing needle into a bowl full of water on the night of Qixi as a test of embroidery skills If the needle floats on top of the water instead of sinking it proves the girl is a skilled embroiders Single women also pray for finding a good husband in the future And the newly married women pray to become pregnant quickly Tradition transformed The love story of Niulang and Zhinu and the Qixi Festival have been handed down for generations Yet these ancient traditions and customs are slowly dying out Many modern Chinese particularly youngsters seem to know more about St Valentine＇s Day on February 14 characterized by bouquets of roses chocolates and romantic candlelight dinners than they do about their homegrown day for lovers Even Qixi is nowadays referred to as the Chinese Valentine＇s Day More and more young Chinese people begin to celebrate this day in a very similar way as that in western countries Fewer people than ever will gaze at the heavens on Saturday to pick out the two stars shining bright on either side of the Milky Way that is if people even know on which day Qixi falls There are ready reminders dotted about in the form of big ads saying Sales on Chinese Valentine＇s Day in shops hotels and restaurants But few young women will mark the festival with their boyfriends or take part in traditional activities to pray for cleverness A largescale of exhibition on the Silk Road opened to the public in the National Museum on Thursday The exhibition displays more than 400 treasures from Shaanxi province Gansu province and 14 other regions It is largest scale exhibition that shows the history of the Silk Road in recent years As APEC is going on in Beijing the exhibit aims to show the world this brilliant section of history The Silk Road is a series of trade and cultural transmission routes that were central to cultural interaction through regions of the Asian continent It connected the West and East by linking traders merchants pilgrims monks soldiers nomads and urban dwellers from China and India to the Mediterranean Sea during various periods of time I met my dear hubby in 2009 the second year I was in my school and it was the first year when he came here We became colleagues And there was nothing special happening during that year He was just a kind and humble brother graduated from the same college as me But we did not know each other till he became my colleague and his office desk was just in front of me There was only a glass between us So actually we could see each other when we both look up But it is not the main reason that really draws us close How we become close to each other was something seems quite natural We went out to play badminton with other colleagues and we sometimes chatted for a while He is a man of few words but somehow sometimes will say something really humorous Then one day to my great surprise I found a pot of beautiful flower on my desk It was just the flower I had talked about with my colleague the other day and I thought it was her who put the flower there But the truth is not It was the humble guy sitting in front of me He just simply said well I caught sight of this flower and thought that it’s beautiful and you may like it I wonder why I was moved because of these simple words and present Maybe it is the sincerity and the true self that impress me I thanked him and some colleagues walked past my desk would appreciate the beautiful flower and they noticed that something romance happened there Then later on there were some little surprises once in a while Once there was something wrong with my drawer and I had complained about it unconsciously And he fixed it for me Then the other day he placed several pink diamond roses beside the flower with a piece of paper saying I love you more than I can say Diamond stands for marriage rose stand for love I hope you are mine become my wife You are the only girl who I really want to spend the rest of my life to stand by Although there were some grammar errors but I got what he meant He meant so clear and so direct And actually I accepted him some days earlier I was just waiting for him to break the ice So finally the common interests and the common understanding brought us together Some people say the relationship and the feeling will change after getting hitched You will find that love is no longer strong and there is always lack of passion and what’s worse you may find out many bad habits of your partner which never appear when you are first in love before the marriage It seems that many faults turn up after you truly living together and see each other’s face the moment you open your eyes in the early morning But after almost 4 years from now I do not feel any negative change in our relationship During all these years we know each other better and we become more tolerant about each other and I realize that if you really love a person you will accept his imperfect And what is the qualification of a good husband Once I was chatting with my colleague about this issue And one of the qualifications I thought was that he must be a good cook But to my surprise my colleague said that a good husband must be someone who makes big money What made her think so was quite beyond me Maybe I am not sophisticated enough and what I want is just simple life style The most enjoyable thing is that we go to the market to buy vegetables and other daily stuffs if we both have time Maybe he is a housebound husband and I love housebound man And there is another reason why We love going to the market That is because we sometimes will get some surprises The surprise is saving little fish which are disserted by the fish mongers Because these fish are swellfish Then we will collect them and set them free into the river Swellfish are lovely creature When they look like a little submarine when they are swimming in the water and look like a meat ball when you hold them in your hand And if they are scared they will swell and look like a little ball Every time we see them swim away and we feel their happiness of returning home and this also make us cherish life Maybe some will consider these behavior as something childish Well that is fine with us We love doing these together and feel happy that is what it is all about My dear hubby is a kind hearted man and he love animals just as I do I am lucky to have someone who can be both my intimated soul mate and my forever friend
文档香网(httpswwwxiangdangnet)户传
《香当网》用户分享的内容，不代表《香当网》观点或立场，请自行判断内容的真实性和可靠性！
该内容是文档的文本内容，更好的格式请下载文档
