2021年浙大远程教育高起专会计学基础在线作业题库.pdf
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1、1/25 2015 浙大远程教育(高起专会计学基础在线作业题库)顺序打乱CTRL+F查找即可单选题903621.“应收账款”按照有无期末余额分类,所属账户的类别是:A 资产类B 实账户C 结算类D 虚账户正确答案:B90359单选题903592.会计凭证分为原始凭证和记账凭证的标准是:A 填制的方法B 取得的来源C 填制的程序和用途D 反映交易、事项的次数正确答案:C90418单选题904183.采用电子计算机进行会计核算的单位,应当保存的会计档案是:A 移动磁盘B 软盘C 光盘D 打印出的纸质档案正确答案:D90347单选题903474.“固定资产”账户借方余额反应的是:A 固定资产净值B
2、固定资产残值精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 1 页,共 25 页2/25 C 固定资产折余价值D 固定资产原值正确答案:D90361单选题903615.“累计折旧”按照经济内容分类,所属账户的类别是:A 资产类B 费用类C 成本计算D 负债类正确答案:A90343单选题903436.账户本期发生额试算平衡的依据是:A 交易、事项B 记账规则C 会计等式D 账户性质正确答案:C90353单选题903537.“累计折旧”账户是属于:A 费用类账户B 负债类账户C 资产类账户D 折旧类账户正确答案:C90385单选题903858.应由责任人赔偿的存货毁损经批准应借记
3、的账户是:精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 2 页,共 25 页文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:C
4、X1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA
5、10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI
6、4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码
7、:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8
8、HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8
9、ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H1文档编码:CX1N2M3A1O8 HA10C3U1J6R8 ZI4D2U2B1H13/25 A 营业外支出B 管理费用C 其他应收款D 待处理财产损溢正确答案:C90329单选题903299.负债是企业承担的:A 过去的义务B 现实的义务C 未来的义
10、务D 现实和未来的义务正确答案:B90391单选题9039110.合并会计报表编报的会计主体是:A 企业B 企业集团C 母公司D 子公司正确答案:B90371单选题9037111.下列账簿中,不必每年更换的账簿是:A 库存现金日记账B 银行存款日记账C 活页账D 卡片账精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 3 页,共 25 页文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1
11、J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z
12、1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10
13、Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS1
14、0Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS
15、10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 Z
16、S10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2
17、ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L104/25 正确答案:D90367单选题9036712.下列明细账户中,必须采用订本账的是:A 银行存款B 应付账款C 应收账款D 原材料正确答案:A90336单选题9033613.某企业资产总额为150 万元,当实现一笔销售收入12 万元后,收到2 万元存入银行,其余 10 万元冲销预收账款,不考虑其他因素,其资产
18、总额为:A 162 万元B 152万元C 138万元D 150万元正确答案:B90341单选题9034114.以下各账户中属于费用类账户的是:A 短期借款B 财务费用C 应付利息D 应收利息正确答案:B90390单选题9039015.按照反映经济内容的状态分类,资产负债表属于:A 动态报表B 静态报表精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 4 页,共 25 页文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS
19、9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 H
20、S9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5
21、HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5
22、 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q
23、5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4
24、Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D
25、4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L10文档编码:CD2G7K10D4Q5 HS9P2Q8E7E2 ZS10Z1J4Y5L105/25 C 动静结合的报表D 反映经营成果的报表正确答案:B90332单选题9033216.收入的确认中不包括:A 商品销售收入B 提供劳务收入C 让渡资产使用权收入D 营业外收入正确答案:D90409单选题9040917.在电算化会计核算系统中,处于核心地位的是:A 材料核算系统
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