2013《会计基础》新教材配套分章节习题1.pdf

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1、2013会计基础新教材配套分章节习题1 会计基础第1 章练习一、单项选择题(以下每题备选答案中，只有一个符合题意的正确答案。请选择正确的选项,每题分)1.以下不属于会计核算的内容。A、赊销货物B、制定可行性投资方案C、赊购机器设备D、结转完工产品成本正确答案：B 2.以下项目中，利益关系人比较明确，用途基本定向的是。A、资本B、无形资产C、财物D、款项正确答案：A 3.以下项目中属于企业财产物资的是。A、企业的库存材料B、企业的债权C、企业的专利技术D、企业的银行存款正确答案：A 4.在会计核算中，产生权责发生制和收付实现制两种不同的记账基础所依据的会计基本假设是。A、会计主体B、持续经营C、

2、货币计量D、会计分期正确答案：D 5.企业应当以实际发生的交易或事项为依据进行会计确认、计量和报告的要求，称之为会计信息质量的。A、重要性要求B、真实性要求C、明晰性要求D、相关性要求正确答案：B 6.对固定资产采用加速折旧法，主要是表达以下哪一会计信息质量要求。A、配比性B、重要性C、谨慎性D、及时性正确答案：C 7.一般说来，会计主体与法律主体是。A、相互一致的B、不相关C、相互可替代的D、有区别的正确答案：D 8.以下符合“收入”定义，应当确认为企业收入项目的是。A、出售无形资产净收入B、营业外收入C、出售固定资产收入D、出租固定资产租金收入正确答案：D 9.会计对象是企业事业单位的。A

3、、经济资源B、经济活动C、资金运动D、劳动消耗正确答案：C 10.将企业的收入分为主营业务收入和其他业务收入，是基于要求的考虑。A、真实性B、重要性C、谨慎性D、相关性正确答案：B 11.会计是以为主要计量单位，反映与监督一个单位经济活动的一种经济管理工作。A、工时B、货币C、劳动消耗D、实物正确答案：B 12.企业在进行会计核算时选择一种“不多计资产或收益，不少计负债或费用”的会计处理方法，是基于要求的考虑。A、一致性B、权责发生制C、谨慎性D、重要性正确答案：C 13.设置账户是的重要方法之一。A、会计分析B、会计决策文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6

4、N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2

5、 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6

6、N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2

7、 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6

8、N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2

9、 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6

10、N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3C、会计监督D、会计核算正确答案：D 14.按期计提固定资产折旧是以为基本前提的。A、会计分期B、会计主体C、权责发生制D、货币计量正确答案：A 15.企业将融资租赁方式租入的设备确认为固定资产，是基于要求的考虑。A、谨慎性B、重要性C、明晰性D、实质重于形式正确答案：D 16.企业会计核算的基础是。A、现收现付制B、收付实现制C、权责发生制D、现金收付制正确答案：C 17.某企业1 月份发生以下支出：1支付本年度保险费2400

11、 元；2支付去年第四季度利息 3000 元；3支付本年度订报费6000 元。则权责发生制下本月费用应负担元。A、1700 B、8400 C、3700 D、700 正确答案：D 18.以下项目中不属于债务的是。A、应付股利B、预付账款C、应付账款D、预收账款正确答案：B 19.企业本月收到上期产品赊销款80000 元；本期销售产品60000 元，收到货款10000 元，余款尚未收到。按权责发生制原则，本月实现的产品销售收入为元。A、10000 B、90000 C、80000 D、60000 正确答案：D 文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:C

12、Y6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1

13、U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:C

14、Y6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1

15、U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:C

16、Y6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1

17、U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:C

18、Y6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3二、多项选择题(以下每题备选答案中，有两个或两个以上符合题意的正确答案。请选择正确的选项,每题 1 分)20.以下属于会计核算的方法。A、成本计算B、复式记账C、财产清查D、编制财务报告正确答案：ABCD 21.会计从数量方面反映各单位经济活动，可以采用的量度包括。A、劳动量度B、质量量度C、实物量度D、货币量度正确答案：ACD 22.规定了会计核算的时间长度。A、权责发生制B、会计主体C、持续经营D、会计分期正确答案：CD 23.相关性要求是指会

19、计核算提供的信息应当。A、满足企业加强内部经营管理的需要B、符合国家宏观经济管理的要求C、满足企业投资者、债权人了解企业成本费用情况的需要D、满足企业投资者、债权人了解企业财务状况和经营成果的需要正确答案：ABD 24.以下关于会计对象的表述，正确的有。A、企业会计的对象就是企业的资金运动B、企业的资金运动，表现为资金投入、资金运用和资金退出三个过程，会计均需对其进行核算C、但凡特定单位能够以货币表现的经济活动都是会计的对象D、会计的对象是指会计核算和会计监督的内容正确答案：ABCD 25.以下各项中，属于会计基本职能的有。A、会计决策B、会计核算C、会计监督D、会计预测正确答案：BC 26.

20、以下主体中，可以作为会计主体的有。A、某合伙律师事务所B、某外资独资企业C、某企业集团的一个事业部D、某科技大学正确答案：ABCD 文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9

21、Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9

22、J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9

23、Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9

24、J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9

25、Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9

26、J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D327.按照权责发生制的要求，以下会计处理正确的选项是。A、本期已经发生的费用无论款项是否实际支付，都作为本期费用处理B、本期已经实现的收入无论款项是否收到，都作为本期收入处理C、但凡本期发生的收入或费用，只要没有实际收到或付出款

27、项，都不作为本期收入或费用处理D、但凡在本期收到和付出的款项，都作为本期收入和费用处理正确答案：AB 28.资金运动包括。A、资金的循环与周转B、资金的投入C、资金的退出D、资金的积累正确答案：ABC 29.在工业企业经营过程中，其经营资金的主要变化方式有。A、生产资金转换为成品资金B、货币资金转化为储备资金C、储备资金转化为生产资金D、储备资金转化为成品资金正确答案：ABC 三、不定项选择题(以下每题备选答案中，有一个或一个以上符合题意的正确答案。请选择正确的选项,每题 1 分)30.关于管理会计和财务会计的区别，以下说法正确的选项是。A、财务会计侧重未来信息B、管理会计侧重于为内部管理部门

28、提供数据C、管理会计侧重于过去信息D、财务会计主要侧重于向外部关系人提供相关信息正确答案：BD 31.以下各项中属于会计核算方法的是。A、财产清查B、试算平衡方法C、设置会计科目D、填制和审核凭证正确答案：ACD 32.会计是以货币为主要计量单位，反映与监督一个单位经济活动的一种。A、方法B、手段C、信息工具D、经济管理活动正确答案：D 33.以下说法正确的选项是。A、企业的资产属于财物B、财物必须具有实物形态C、财物包括原材料和固定资产等D、财物是企业进行正常生产经营活动中的一些经济资源正确答案：BCD 34.正确地划分投资者和被投资者经济活动范围的界限，是会计核算基本前提的要求。文档编码:

29、CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y

30、1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:

31、CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y

32、1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:

33、CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y

34、1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:

35、CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3A、货币计量B、会计分期C、会计主体D、持续经营正确答案：C 35.以下关于会计职能的表述正确的选项是。A、会计监督是会计核算的基础B、没有核算所提供的信息，监督就失去依据C、会计还具有预测经济前景、参与经济决策、评价经营业绩等功能D、会计监督是会计核算质量的保证正确答案：BCD 36.经济业务事项具体包括。A、财物的收发、增减和使用B、财务成果的计算和处理C、债权债

36、务的结算D、款项和有价证券的收付正确答案：ABCD 37.企业会计确认、计量和报告的基础是。A、会计分期B、持续经营C、权责发生制D、货币计量正确答案：C 38.会计核算职能的特点有。A、可以检查经济活动的合法性、合理性B、主要反映已发生的经济业务C、主要计量单位是货币D、具有完整性、连续性、系统性正确答案：BCD 39.以下项目中，属于企业债权的有。A、企业持有的股票B、企业应收的销货款C、预付购货款D、企业持有的债券正确答案：BCD 四、判断题(请选择正确的判断结果,每题分)40.在会计核算过程中，其主要的工作程序是填制和审核凭证、登记账簿和编制会计报表。正确答案：对41.持续经营是指在可

37、预计的将来，会计主体将会按当前的规模和状态继续经营下去，不会停业，也不会大规模削减业务。正确答案：对42.款项是作为支付手段的货币资金；有价证券是指表示一定财产拥有权或支配权的证券。款文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6

38、U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5

39、 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6

40、U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5

41、 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6

42、U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5

43、 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3项和有价证券是流动性最强的资产。正确答案：对43.资本的利益关系人比较明确，用途基本定向，办理增减具有很强的政策性，一般以具有法律效力的合同、协议、董事会决议等为依据。正确答案

44、：对44.支出是指企业发生的各项开支，但不包括正常生产经营活动以外的支出和损失。正确答案：错45.在重置成本计量下，负债按照现在归还该项债务所需支付的现金或者现金等价物的金额计量。正确答案：对46.凡特定对象发生的经济活动，都是会计核算和监督的内容。正确答案：错47.会计核算基本前提之所以又称之为会计假设，是由于其缺乏客观性及人们无法对其进行证明。正确答案：错48.会计监督职能不仅表达在、过去的经济业务，同时表达在业务发生过程中和尚未发生之前，包括事前、事中和事后监督。正确答案：对文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2

45、HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N

46、9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2

47、HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N

48、9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2

49、HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N

50、9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2 HR3J3C4Y1U5 ZA9D9Y6N9D3文档编码:CY6U5A4A9J2