智慧树知到答案会计学原理（双语）最新答案

第三章 单元测试

1、单选题：
凡为形成生产经营能力，在以后各期取得收益而发生的各种支出，即支出的效益与几个会计年度相关的，应作为（ ）。Any expenditure incurred in order to form the production and operation capacity and to obtain profits in subsequent periods, that is, the benefits of expenditure related to several accounting years, shall be regarded as ( ).
选项：
A:营业外支出Non-operating expenses
B:资本性支出Capital expenditure
C:营业性支出 Operational expenditure
D:收益性支出Revenue expenditure
答案: 【】

2、单选题：
企业的会计期间是（ ）。The accounting period of an enterprise is ( ).
选项：
A:人为划分的Artificially divided
B:营业年度Business year
C:一个周转过程A turnover process
D:自然形成的 Naturally formed
答案: 【】

3、单选题：
“企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎，不应高估资产或者收益、低估负债或者费用。”这一规定体现的是会计信息质量要求的（ ）原则。Enterprises should be prudent in accounting recognition, measurement and reporting of transactions or events, and should not overestimate assets or earnings, underestimate liabilities or expenses. This regulation embodies the ( ) principle of accounting information quality requirements.
选项：
A:可比性原则Comparability principle
B:谨慎性原则Prudence principle
C:重要性原则Materiality principle
D:及时性原则Timeliness principle
答案: 【

4、单选题：
按权责发生制原则要求，下列项目中关于收入确认正确的是（ ）。 According to the principle of accrual basis, the correct recognition of revenue in the following items is ( ).
选项：
A:本月签订一份销售合同，规定下月销售货物一批，价值50 000元，确认为本月收入Signing a sales contract this month, which stipulates that a batch of goods will be sold next month, with a value of 50,000 yuan, will be recognized as revenue for this month.
B:本月销售产品一批，价值20 000元，货款尚未收到，已确认为收入Sales of a batch of products this month, valued at 20,000 yuan, has not yet been received and has been recognized as revenue.
C:本月收到上月产品销售收入30 000元，已存入银行，确认为本月收入Received last month’s sales revenue of 30,000 yuan, which has been deposited in the bank and recognized as this month’s revenue.
D:本月月初收到上月利息收入3 000元，确认为本月财务费用贷方3 000元 Earlier this month, 3,000 yuan of interest income from last month was received , which is credited 3,000 yuan to financial expenses of this month.
答案: 【】

5、单选题：
各企业单位处理会计业务的方法和程序在不同会计期间要保持前后一致，不得随意变更，这符合（ ）。The methods and procedures of each enterprise dealing with accounting business should be consistent in different accounting periods, and should not be changed at will. This is in line with ( )
选项：
A:谨慎性原则 Prudence principle
B:可比性原则 Comparability principle
C:可靠性原则Reliability principle
D:实质重于形式Substance over form
答案: 【】

6、多选题：
企业在组织会计核算时，应遵循的会计假设包括（ ）。The accounting assumptions that enterprises should follow in organizing accounting include ( ).
选项：
A:持续经营Going concern assumption
B:会计分期 Accounting period convention assumption
C:会计主体 Accounting entity assumption
D:货币计量Money measurement assumption
答案: 【】

7、多选题：
会计计量属性主要包括（ ）。 Accounting measurement attributes mainly include ( ).
选项：
A:现值 Present value
B:可变现净值 Net realizable value
C:重置成本Replacement cost
D:历史成本Historical cost
答案: 】

8、判断题：
一般来说，法律主体必然是会计主体，会计主体也必然是法律主体。（ ）Generally speaking, the legal entity must be the accounting entity, and the accounting entity must be the legal entity. ( )
选项：
A:对
B:错
答案: 【】

9、判断题：
收付实现制和权责发生制的主要区别是确认收入和费用的标准不同。（ ）The main difference between cash basis and accrual basis is the different criteria for recognizing revenue and expenses. ( )
选项：
A:对
B:错
答案: 【】

10、判断题：
不以营利为目的的单位，一定会用权责发生制作为会计期间的损益确认标准。（ ）Institutions that do not aim at making profits must use accrual basis accounting as the criterion of profit and loss recognition during the accounting period. ( )
选项：
A:对
B:错
答案: 【】

第四章 单元测试

1、多选题：
会计科目按其提供指标的详细程度，或者说提供信息的详细程度，可以分为哪几类（ ）。Categories that the accounting title can be classified according to the degree of detail of the indicators or information it provides include ( ).
选项：
A:总分类科目 General ledger title
B:负债类科目Liability title
C:明细分类科目 Subsidiary ledger title
D:资产类科目Asset title
答案: 【】

2、多选题：
总分类账户与明细分类账户平行登记的要点有（ ）。The main points of parallel registration between general ledger account and subsidiary ledger account are ( ).
选项：
A:登记时间相同The same time of registration
B:登记金额相同The same amount of registration
C:登记内容相同The same content of registration
D:登记方向相同The same direction of registration
答案: 【】

3、判断题：
存在着对应关系的账户称为对应账户。（ ） Accounts with corresponding relationships are called corresponding accounts. ( )
选项：
A:对
B:错
答案: 【】

4、判断题：
会计分录按其所运用账户的多少分为简单会计分录和复合会计分录。（ ）Accounting entries can be divided into simple accounting entries and compound accounting entries according to the number of accounts it includes. ( )
选项：
A:错
B:对
答案: 【】

5、判断题：
在借贷记账法下，所有账户的借方表示增加，贷方表示减少。（ ）Under debit-credit bookkeeping, the debit of all accounts means increase, while the credit means decrease.（ ）
选项：
A:错
B:对
答案: 【】

6、单选题：
账户的基本结构是指（ ）。The basic structure of an account is ( ).
选项：
A:账户的具体格式 Specific format of account
B:账户登记的日期Date of account registration
C:账户登记的经济内容 Economic content of account registration
D:账户中登记增减金额的栏次Column of increased or decreased amounts registered in accounts
答案: 【】

7、单选题：
进行复式记账时，对任何一项经济业务登记的账户数量应是（ ）。For double-entry bookkeeping, the number of accounts registered for any economic business shall be ( ).
选项：
A:两个 Two
B:三个 Three
C:一个 One
D:两个或两个以上 Two or more
答案: 【】

8、单选题：
“库存商品”账户期初余额为2 000元，借方本期发生额6 000元，贷方本期发生额5 000元，则该账户期末余额为（ ）元The beginning balance of the “merchandise inventory” account is 2,000 yuan, the debit occurrence amount is 6,000 yuan and the credit occurrence amount is 5,000 yuan, then the ending balance of the account is ( ) yuan.。
选项：
A:1 000
B:13 000
C:2 000
D:3 000
答案: 【】

9、单选题：
借贷记账法试算平衡的依据是（ ）。The basis of trial balance under debit-credit bookkeeping is ( ).
选项：
A:资金运动变化规律Law of capital movement change
B:会计账户基本结构Basic structure of accounts
C:会计等式平衡原理Accounting equation balance principle
D:平行登记基本原理 Basic principles of parallel registration
答案: 【】

10、单选题：
简单会计分录是指（ ）。Simple accounting entries refer to ( ).
选项：
A:一借一贷的会计分录Accounting entries with one debit and one credit
B:多借多贷的会计分录 Accounting entry with multiple debits and credits
C:多借一贷的会计分录Accounting entry with multiple debits and one credit
D:一借多贷的会计分录 Accounting entries with one debit and multiple credits
答案: 【】

第五章 单元测试

1、单选题：
有限责任公司增资扩股时，如果有新的投资者加入，则新加入的投资者缴纳的出资额大于按约定比例计算的其在注册资本中所占份额部分，应记入的贷方账户是（ ）。When a company with limited liability increases its capital and shares, if a new investor joins, the amount paid by the new investor is larger than its share of the registered capital calculated according to the agreed proportion and shall be credited to ( ).
选项：
A:资本公积 Capital reserve
B:实收资本Paid-in capital
C:股本Capital share
D:盈余公积Surplus reserve
答案: 【】

2、单选题：
某制造业企业为增值税一般纳税人。本期外购原材料一批，发票注明买价20 000元，增值税税额为2 600元，入库前发生的挑选整理费用为1 000元，则该批原材料的入账价值为（ ）。A manufacturing enterprise is a general taxpayer of VAT. In this period, the purchase price of raw materials is 20,000 yuan indicated in the invoice, the value-added tax is 2,600 yuan, and the cost of sorting and selecting expenses before warehousing is 1,000 yuan.Then the cost of the raw materials is ( )
选项：
A:22 600元
B:23 600元
C:21 000元
D:20 000元
答案: 【】

3、单选题：
企业为维持正常的生产经营所需资金而向银行等金融机构临时借入的款项称为（　　　）。The temporary borrowing of funds needed by enterprises to maintain normal production and operation from banks and other financial institutions is called ( )
选项：
A:长期负债Long-term liabilities
B:短期借款Short-term loan
C:应付账款Accounts payable
D:长期借款 Long-term loans
答案: 【

4、多选题：
关于企业的实收资本，下列说法中正确的有（ ）。Which of the following statements are correct about the paid-in capital of an enterprise( ).
选项：
A:在生产经营中取得的收益不得直接增加实收资本The revenue from production and operation shall not directly increase the paid-in capital.
B:是企业进行正常经营的条件 It is the conditions for enterprises to operate normally
C:是企业实际收到投资人投入的资本金 It is the capital that enterprises actually receive from investors
D:是企业向外投出的资产It is the assets that an enterprise invests outward
答案: 【】

5、多选题：
下列账户中，月末应该没有余额的有（ ）。Which of the following accounts would be no balance at the end of the month( ).
选项：
A:“生产成本”账户Production cost account
B:“制造费用”账户 Manufacturing overhead account
C:“管理费用”账户Administration expenses account
D:“应付职工薪酬”账户Employee benefits payable account
答案: 【】

6、多选题：
关于“制造费用”账户，下列说法中正确的有（ ）。Regarding the manufacturing overhead account, the following correct statements are ( ).
选项：
A:贷方登记分配转入产品成本的制造费用Allocation of manufacturing overhead calculated into the cost of products recorded on credit
B:借方登记实际发生的各项制造费用The actual manufacturing overhead incurred recorded on debit
C:期末结转“本年利润”账户后没有余额There is no balance after carrying -over to the current year profit account at the end of the period
D:期末余额在借方，表示在产品的制造费用 The ending balance is on the debit side which represents the manufacturing overhead of the product in process
答案: 【

7、判断题：
为了遵循配比原则，企业应将营业外收入减去营业外支出进而确定营业外利润。In order to follow the matching principle, enterprises should deduct non-operating expenses from non-operating revenue to determine non-operating profit. ( )
选项：
A:错
B:对
答案: 【】

8、判断题：
长期借款的利息支出应根据利息支出的具体情况予以资本化或计入当期损益。（ ）Interest expenditure on long-term loans shall be capitalized or recorded into current profits and losses according to the specific condition of interest expenditure. ( )
选项：
A:对
B:错
答案: 【】

9、判断题：
“财务费用”账户属于损益类账户，是用来核算企业为筹集生产经营所需资金等而发生的各种筹资费用。（ ）The “financial expenses” account belongs to the profit and loss account, which is used to account for all kinds of financing expenses incurred by enterprises in order to raise funds for production and operation. ( )
选项：
A:错
B:对
答案: 【】

10、判断题：
企业实现收入往往表现为货币资金的流入，但是并非所有货币资金的流入都是企业的收入。（ ）Revenue realized by enterprises is often manifested by the inflow of monetary funds, but not all the inflows of monetary funds are the revenue of enterprises. ( )
选项：
A:对
B:错
答案: 【】

第六章 单元测试

1、单选题：
下列不属于盘存账户的是（ ）。Which of the following is not an inventory account ( )
选项：
A:“应收账款”账户Accounts receivable account
B:“原材料”账户Raw materials account
C:“库存现金”账户 Cash on hand account
D:“库存商品”账户Merchandise inventory account
答案: 【

2、单选题：
“累计折旧”账户按其经济内容分类属于（ ）。”Accumulated Depreciation” accounts are classified as ( ) according to their economic content.
选项：
A:负债类账户Liability account
B:资产类账户Asset account
C:抵减账户Contra account
D:费用类账户Expenses account
答案: 【】

3、单选题：
下列账户不是按用途和结构分类的是（ ）。Which of the following accounts are not classified by purpose and structure.( )
选项：
A:投资权益账户 Investment equity account
B:盘存账户Inventory account
C:结算账户Settlement account
D:费用类账户Expenses account
答案: 【】

4、单选题：
“税金及附加”账户按其经济内容分类属于（ ）。“Taxes and Surcharges ”account is classified as ( )according to its economic content.
选项：
A:负债类账户Liability account
B:收入类账户Revenue account
C:资产类账户Asset account
D:费用类账户Expenses account
答案: 【】

5、多选题：
账户的用途是指通过账户记录（ ）。The purpose of an account is to use the account record to ( )
选项：
A:表明开设和运用账户的目的Indicate the purpose of establishing and applying accounts
B:能提供什么核算指标Provide accounting indicators
C:判断账户期末余额的方向Determine the direction of the ending balance of the account
D:观察借贷方登记的内容Observe the content of debit and credit registration
答案: 【】

6、多选题：
账户分类的主要标志有（ ）。The main symbol of account classification are ( ).
选项：
A:账户的经济内容The economic content of accounts
B:账户的用途和结构The purpose and structure of accounts
C:账户与会计报表的关系 Relationship between accounts and financial statements
D:账户的名称 Title of account
答案: 【】

7、多选题：
生产产品领用原材料5 000元，车间一般耗材1 500元，应记入（ ）账户借方。The raw materials used for production are 5,000 yuan, and the workshop generally consumes 1,500 yuan, which should be debited to ( ) account.
选项：
A:“生产成本”　“Production cost”
B:“原材料””Raw materials”
C:“管理费用””Administrative expenses”
D:“制造费用””Manufacturing overhead”
答案: 【】

8、判断题：
收入计算账户除了能提供货币指标外，还可以提供实物指标。（ ）The revenue calculation account can provide not only monetary indicators, but also physical indicators.（ ）
选项：
A:对
B:错
答案: 【】

9、判断题：
对于某一个账户而言，当其分类标志确定时，其归属的类别也是唯一的。（ ）For an account, when its classification criteria determined, the category of its attribution is also unique. ( )
选项：
A:对
B:错
答案: 【】

10、判断题：
账户按其经济内容分类，实质上是按会计对象的具体内容进行分类。（ ） Accounts are classified according to their economic content, which is essentially classified according to the specific content of the accounting object. ( )
选项：
A:对
B:错
答案: 【】

第七章 单元测试

1、单选题：
下列各项中，不属于材料采购成本构成项目的是（ ）。 Which of the following items is not included in the cost components of material procurement ( ).
选项：
A:材料的买价Material purchase price
B:运输途中的合理损耗 Reasonable loss in transportation
C:管理部门办公费Office expenses of management department
D:入库前的挑选整理费用 Selecting and sorting expenses before warehousing
答案: 【】

2、单选题：
下列各项中，不属于产品成本项目的是（ ）。 Which of the following items does not belong to production cost ( ).
选项：
A:直接材料Direct Material
B:直接人工Direct labor
C:期间费用Period expenses
D:制造费用Manufacturing overhead
答案: 【

3、单选题：
某企业只生产一种产品，本月期初在产品成本为35 000元。本月发生下列费用：生产领用原材料60 000元，生产工人工资20 000元，制造费用10 000元，管理费用15 000元，销售费用8 000元。月末在产品成本为30 000元。则企业本月完工产品成本为（ ）。An enterprise only produces one product. At the beginning of this month, the cost of products in process is 35,000 yuan. The following expenses occurred this month: using of raw materials for production of 60,000 yuan, production workers wages of 20,000 yuan, manufacturing overhead of 10,000 yuan, administration expenses of 15,000 yuan, selling expenses of 8,000 yuan. At the end of the month, the cost of products in process is 30,000 yuan. The cost of finished products is ( ) yuan this month.
选项：
A:90 000元
B:83 000元
C:118 000元
D:95 000元
答案: 【

4、单选题：
应计入产品成本，但在发生时不能分清应由何种产品负担的费用，应该（ ）。If an expense should be counted into the product cost, however, it is hard to distinguish which product should bear the cost, then the expense should be( ).
选项：
A:直接记入生产成本账户Counted into the account of cost of production directly.
B:直接计入当期损益Counted into the current profit and loss directly.
C:计入制造费用，期末再分配计入产品成本Counted into the manufacturing overhead first and then reallocate it into the cost of production at the end of the term.
D:作为管理费用处理Counted into administrative expenses
答案: 【】

5、多选题：
成本的作用主要包括（ ）。The role of cost mainly includes ( ).
选项：
A:成本是衡量企业管理水平和各方面工作成果的重要指标 Cost is an important indicator to measure the level of enterprise management and the results of various aspects of work.
B:成本是决定商品价格的基础，是使产品具有竞争力的前提条件Cost is the basis for determining commodity prices and the prerequisite for competitiveness of products.
C:成本是企业进行决策和核算经济效益的重要因素Cost is an important factor for enterprises to make decisions and calculate economic benefits.
D:成本是计量经营耗费和确定补偿尺度的重要工具Cost is an important tool for measuring operating expenses and determining compensation scale
答案: 【】

6、多选题：
成本计算的主要程序包括（ ）。The main procedures of cost calculation include ( ).
选项：
A:确定成本计算期Determining the cost calculating period
B:确定成本项目Determining cost items
C:归集和分配有关费用 Collecting and distributing expenses
D:确定成本计算对象Determining the cost calculating object
答案: 【】

7、多选题：
可以用来作为分配材料采购费用标准的有（ ）。Which of the following can be regarded as standards to allocate material procurement costs. ( ).
选项：
A:材料的重量Weight of Materials
B:材料的体积Volume of Materials
C:材料的种类Types of Materials
D:材料的买价Purchase Prices of Materials
答案: 【】

8、判断题：
费用和成本是既有联系又有区别的两个概念，费用与特定的计算对象相联系，而成本则与特定的会计期间相联系。（ ）Expenses and costs are two concepts that are both related and different. Expenses are related to a particular calculation object, while costs are related to a particular accounting period. ( )
选项：
A:对
B:错
答案: 【

9、判断题：
成本计算对象可以是完工产品，也可以是加工到一定程度的半成品。The cost calculation object can be finished products or semi-finished products processed to a certain extent.
选项：
A:对
B:错
答案: 【】

10、判断题：
产品成本计算方法一经选定，一般不得随意变动。（ ）Once the method of calculating product cost has been selected, it is generally not allowed to change at will. ( )
选项：
A:错
B:对
答案: 【】

第八章 单元测试

1、单选题：
原始凭证和记账凭证的相同点是（ ）。The similarity between the original voucher and the bookkeeping voucher is ( ).
选项：
A:编制时间相同The same preparation time
B:经济责任的当事人相同The same party with economic responsibility
C:反映经济业务的内容相同The same content reflecting economic business
D:所起作用相同 The same role
答案: 【】

2、单选题：
企业将现金存入银行应编制（ ）。Enterprises should prepare ( ) for depositing cash in the bank.
选项：
A:现金付款凭证Cash on hand payment voucher
B:现金收款凭证Cash on hand receipt voucher
C:银行存款付款凭证Cash in bank payment voucher
D:银行存款收款凭证Cash in bank receipt voucher
答案: 【】

3、单选题：
外来原始凭证一般都是（ ）。Original vouchers from outside are generally ( ).
选项：
A:记账凭证Bookkeeping vouchers
B:汇总原始凭证Summary original vouchers
C:一次凭证One-time vouchers
D:累计凭证Accumulative vouchers
答案: 【】

4、多选题：
填制原始凭证时应符合的一般要求有（ ）。 The General requirements that should be met when filling the original voucher are ( ).
选项：
A:书写规范Normative writing
B:记录真实Authentic record
C:手续完备Complete procedures
D:内容齐全 Complete content
答案: 【

5、多选题：
会计凭证的保管应做到（ ）。Accounting vouchers should be kept ( ).
选项：
A:由企业随意销毁 Destroyed by the enterprise at will
B:查阅会计凭证要有手续 Procedures that are required for consulting accounting vouchers
C:定期归档以便查阅Periodic filing for the purpose of consulting
D:保证会计凭证的安全完整Ensuring the safety and integrity of accounting vouchers
答案: 【】

6、判断题：
所有会计凭证都是登记账簿的直接依据。（ ）All accounting vouchers are the direct basis of registering accounting books. ( )
选项：
A:对
B:错
答案: 【】

7、判断题：
汇总记账凭证即记账凭证汇总表，二者的编制方法相同。（ ）Summary bookkeeping vouchers is the cumulative sheet of bookkeeping vouchers. The two preparation methods are the same. ( )
选项：
A:错
B:对
答案: 【】

8、判断题：
会计凭证登账后的整理、装订和归档2年后可销毁。（ ）Accounting vouchers can be destroyed after 2 years of consolidation, binding and filing. ( )
选项：
A:对
B:错
答案: 【】

9、判断题：
实际工作中，也有企业单位的记账凭证不分收款、付款、转账凭证，统一使用一种凭证，这种记账凭证称为通用记账凭证。（      ）In practical work, there are also enterprises whose bookkeeping vouchers are not divided into receipt, payment and transfer vouchers. They use a kind of vouchers in a unified way, which is called general bookkeeping voucher. (  )
选项：
A:对
B:错
答案: 【】

10、判断题：
除结账和更正错误的记账凭证可以不附原始凭证外，其他记账凭证必须附有原始凭证，并注明所附原始凭证的张数。（ ）Except that the original vouchers may not be attached to the bookkeeping vouchers for closing accounts and correcting errors, the other bookkeeping vouchers must be accompanied by the original vouchers and the number of the original vouchers attached. ( )
选项：
A:对
B:错
答案: 【】

第九章 单元测试

1、单选题：
下列选项中适用于数量金额式账页的是（      ）。Which of the following options is applicable to the quantity-price account page.(  )
选项：
A:

应收账款明细账Accounts receivable subsidiary ledger

B:

库存商品明细账Merchandise inventory subsidiary ledger

C:

产品销售成本明细账Cost of goods sold subsidiary ledger

D:

生产成本明细账Production cost subsidiary ledger

答案: 【

】

2、单选题：
下列选项中必须逐日逐笔登记的账簿是（ ）。Which of the following accounting books that must be recorded each transaction on a daily basis ( ).
选项：
A:明细账Subsidiary ledger
B:备查账Memorandum book
C:总账 General ledger
D:日记账 Journal
答案: 【

3、单选题：
期末根据账簿记录，把一定期间内所发生的经济业务，在全部登记入账的基础上，结算出每个账户的本期发生额和期末余额，并将期末余额转入下期或下年新账，在会计上称为（ ）。At the end of the period, according to the records in accounting books, the economic transactions occurred in a certain period shall be recorded in accounting books, the current occurrence amount and the ending balance of each account shall be settled, and the ending balance shall be transferred to the next period or the next year’s new account. This is called ( ) in accounting.
选项：
A:调账Adjustment
B:结账 Closing
C:对账Reconciliation
D:查账Checking
答案: 【

4、多选题：
账簿按用途不同可分为（ ）。 Accounting books can be divided into ( ) according to their purposes.
选项：
A:订本式账簿Bound Book
B:备查账簿Memorandum book
C:分类账簿Ledger book
D:序时账簿Chronological book
答案: 【

5、多选题：
下列选项中，属于对账内容的有（ ）。Which of the following options belong to the content of reconciliation ( ).
选项：
A:账实核对 Reconciliation of accounting books and actual property
B:账账核对Reconciliation between accounting books
C:账表核对Reconciliation of accounting books and financial statements
D:账证核对 Reconciliation of accounting books and accounting vouchers
答案: 【

6、判断题：
三栏式账簿一般适用于费用、成本等明细账。（ ）Three-column accounting books are generally applicable to subsidiary ledger accounts such as expenses and costs. ( )
选项：
A:错
B:对
答案: 【】

7、判断题：
普通日记账既可以取代记账凭证，也可以取代总分类账。（ ）General journal can replace either bookkeeping vouchers or general ledgers. ( )
选项：
A:错
B:对
答案: 【】

8、判断题：
平行登记要求总账与其相应的明细账必须同一时刻登记。（ ） Parallel registration requires that the general ledger and its corresponding subsidiary ledger must be registered at the same time. ( )
选项：
A:对
B:错
答案: 【】

9、判断题：
卡片式账簿的优点是能够避免账页散失，防止不合法地抽换账页。（ ）The advantage of card book is that it can avoid the loss of pages, and prevent the illegal transfer of pages. ( )
选项：
A:对
B:错
答案: 【】

10、判断题：
为了加强对租入固定资产的管理，记录租入、使用、归还情况，企业需要开设分类账簿进行核算。（ ）In order to strengthen the management of rented fixed assets and record the situation of rent, use and return, enterprises need to set up ledger books for accounting. ( )
选项：
A:对
B:错
答案: 【】

第十章 单元测试

1、单选题：
实存账存对比表是调整账面记录的（ ）。 The contrast tables of actual and books records is in order to adjust the book records of ( ).
选项：
A:累计凭证 Accumulative vouchers
B:记账凭证Bookkeeping vouchers
C:原始凭证Original vouchers
D:转账凭证Transfer vouchers
答案: 【】

2、单选题：
一般而言，单位撤销、合并时，要进行（ ）。Generally speaking, when enterprise is revoked or merged, it conduct ( ).
选项：
A:实地清查Practical Inventory
B:局部清查 Partial Inventory
C:定期清查Periodic Inventory
D:全面清查Comprehensive Inventory
答案: 【】

3、单选题：
对于盘盈的存货，按规定程序批准后，应贷记的会计科目是（ ）。For inventory profit, after approval in accordance with the prescribed procedures, the accounting title to be credited is ( ).
选项：
A:“营业外支出”Non-operating expenses
B:“销售费用”Selling expenses
C:“管理费用”Administrative expenses
D:“待处理财产损溢”Profit & loss of assets pending disposal
答案: 【】

4、单选题：
“待处理财产损溢”账户期末（ ）。Which of the following is correct about the account of “Profit & loss of assets pending disposal”. ( )
选项：
A:余额在贷方The balance is on the credit
B:余额在借方The balance is on the debit
C:一般没有余额Normally there is no balance
D:可能在借方，也可能在贷方The balance may on the debit or on the credit
答案: 【

5、多选题：
财产清查按照清查的执行单位不同，可以分为（ ）。Property inventory can be divided into ( ) according to the different executing units of the inventory.
选项：
A:内部清查Internal Inventory
B:局部清查 Partial Inventory
C:全面清查Comprehensive Inventory
D:外部清查External Inventory
答案:】

6、多选题：
导致企业银行存款日记账余额大于银行对账单余额的未达账项是（      ）。The outstanding accounts that cause the balance of enterprise  bank journal to be larger than the balance of bank statement are (  ).
选项：
A:

企业和银行同时收款的款项Amounts simultaneously received by enterprises and banks

B:

企业先收款记账而银行未收款未记账的款项Amounts collected and recorded by an enterprise but not collected and recorded by banks

C:

银行先收款记账而企业未收款未记账的款项Amounts collected and recorded by banks but not collected and recorded by enterprises

D:

银行先付款记账而企业未付款未记账的款项 Amounts paid and recorded by the bank but not paid and recorded by enterprises

答案: 【

】

7、判断题：
当存货盘亏或毁损时，经批准以前应先记入“待处理财产损溢–待处理流动资产损溢”账户的借方，同时记入有关存货账户的贷方。（ ） In case of inventory loss or damage, it shall be debited to the account of “Profit & loss of assets pending disposal–current assets profit and loss pending disposal” and credited to the relevant inventory account before approval. ( )
选项：
A:对
B:错
答案: 【】

8、判断题：
未达账项是指在企业和银行之间，由于凭证的传递时间不同，导致双方记账时间不一致，即一方已接到有关结算凭证并已经登记入账，另一方由于尚未接到有关结算凭证而尚未入账的款项。（      ）The outstanding account refers to the amount that has not been recorded between the enterprise and the bank due to the difference in the delivery time of vouchers, i.e. One party has received the relevant voucher and has registered in the account, while the other party has not received the relevant voucher and has not yet registered in the account.  (  )
选项：
A:错
B:对
答案: 【】

9、判断题：
采用先进先出法，在物价上涨时，会低估企业的当期利润和存货价值。（ ）The first-in-first-out (FIFO) method will underestimate the current profits and inventory value of enterprises when prices rise .（ ）
选项：
A:错
B:对
答案: 【】

10、判断题：
定期清查可以是局部清查也可以是全面清查。（ ）Periodic Inventory can be either partial or comprehensive Inventory. ( )
选项：
A:对
B:错
答案: 【】

第十一章 单元测试

1、单选题：
资产负债表是反映企业（ ）财务状况的会计报表。The balance sheet is a financial statement reflecting the enterprise financial situation of ( )
选项：
A:一定时期内A period of time
B:某一月份内Within a month
C:某一年份内Within a year
D:某一特定日期A particular date
答案: 【】

2、单选题：
资产负债表中的“存货”项目，应根据（ ）。The items of “inventory” in the balance sheet should be filled based on ( ).
选项：
A:“原材料”、“在产品”和“库存商品”等账户的期末借方余额之和填列The sum of end-of-period debit balances of accounts such as “raw materials”, “products in process” and “merchandise inventory “
B:“存货”账户的期末借方余额直接填列The end-of-period debit balances of the “inventory” account
C:“原材料”账户的期末借方余额直接填列The end-of-period debit balance of the “raw materials” account
D:“原材料”、“生产成本”和“库存商品”等账户的期末借方余额之和再加或减相关“成本差异”及“跌价准备”账户后进行填列The sum of end-of-period debit balances in accounts such as “raw materials”, “production costs” and “merchandise inventory ” after adding or subtracting from the relevant “cost differences” and “depreciation provisions” accounts.
答案: 【】

3、单选题：
编制会计报表时，以“资产=负债+所有者权益”这一会计等式作为编制依据的会计报表是（ ）。The financial statement based on the accounting equation of “assets = Liabilities + owner’s equity” is ( ).
选项：
A:资产负债表Balance sheet
B:所有者权益变动表Statement of changes in owner’s equity
C:利润表 Income statement
D:现金流量表Statement of cash flow
答案: 【】

4、多选题：
构成营业利润的要素主要包括（ ）。The main elements of operating profit include ( ).
选项：
A:销售费用Selling expenses
B:营业成本 Operating cost
C:营业收入 Operating revenue
D:税金及附加Taxes and Surcharges
答案: 【】

5、多选题：
下列各项中，不属于资产负债表中“非流动资产”项目的有（ ）。Which of the following items that do not belong to “non-current assets” in the balance sheet. ( ).
选项：
A:在建工程Construction in progress
B:存货 Inventory
C:应收账款Accounts receivable
D:应收票据Notes receivable
答案: 【

6、多选题：
企业的下列报表中，属于对外会计报表的有（ ）。Which of the following statements of an enterprise belong to external financial statements.( )
选项：
A:所有者权益变动表Statement of changes in owner’s equity
B:利润表 Income statement
C:现金流量表Statement of cash flow
D:资产负债表Balance sheet
答案: 【

7、判断题：
企业的财务会计报告分为年度、半年度、季度和月度财务会计报告。（ ）The financial reports of enterprises are divided into annual, semi-annual, quarterly and monthly financial reports. ( )
选项：
A:错
B:对
答案: 【】

8、判断题：
目前国际上比较普遍的利润表的格式主要有多步式利润表和单步式利润表两种。（ ）At present, there are mainly two forms of income statement in the world: multiple-step income statement and single-step income statement. ( )
选项：
A:错
B:对
答案: 【】

9、判断题：
资产负债表的“期末数”栏各项目主要是根据总账或有关明细账期末贷方余额直接填列的。（ ）The items in the “end-of-period” column of the balance sheet are mainly based on the final credit balance of the general ledger or related subsidiary ledger. ( )
选项：
A:错
B:对
答案: 【】

10、判断题：
会计报表附注应当对会计报表中需要说明的事项作出真实、完整、清晰的说明。（ ）The affiliated notes to the financial statements shall give a true, complete and clear explanation of the matters need to be explained in the financial statements. ( )
选项：
A:对
B:错
答案: 【】

第十二章 单元测试

1、单选题：
在下列核算组织程序中，被称为最基本的会计核算组织程序的是（ ）。 In the following accounting organizational procedures, ( ) is called the most basic accounting organizational procedure .
选项：
A:汇总记账凭证核算组织程序Accounting organizational procedure of summary bookkeeping vouchers
B:记账凭证核算组织程序Accounting organizational procedure of bookkeeping vouchers
C:科目汇总表核算组织程序Accounting organizational procedure of accounting title summary
D:日记总账核算组织程序Accounting organizational procedure of general journal
答案: 【】

2、单选题：
汇总收款凭证是基于（）。The summary receipt vouchers are based on (  ).
选项：
A:

付款凭证上的贷方科目定期汇总的The regularly summarized credit items of the payment vouchers

B:

收款凭证上的贷方科目定期汇总的The regularly summarized credit items of the receipt vouchers

C:

收款凭证上的借方科目定期汇总的The regularly summarized debit items of the receipt vouchers

D:

付款凭证上的借方科目定期汇总的The regularly summarized debit items of the payment vouchers

答案: 【

】

3、单选题：
一般情况下，如果企业的规模较小、经济业务量比较少、需要编制的记账凭证不是很多，则该企业可以采用（ ）。Generally speaking, if the enterprise is small in scale, less in economic business volume and have less bookkeeping vouchers need to be compiled, the enterprise can adopt ( ).
选项：
A:汇总记账凭证核算组织程序 Accounting organizational procedure of summary bookkeeping vouchers
B:科目汇总表核算组织程序Accounting organizational procedure of accounting title summary
C:日记总账核算组织程序 Accounting organizational procedure of general journal
D:记账凭证核算组织程序 Accounting organizational procedure of bookkeeping vouchers
答案: 【

4、单选题：
日记总账核算组织程序的特点是（ ）。Which of the following belongs to the characteristics of the accounting organizational procedure of general Journal. ( )
选项：
A:根据各种记账凭证直接逐笔登记日记总账 Register the journal ledger directly of each transaction according to various bookkeeping vouchers
B:根据各种记账凭证直接逐笔登记明细分类账Register the subsidiary ledgers directly of each transaction according to various bookkeeping vouchers
C:根据各种记账凭证直接逐笔登记总分类账 Register the general ledger directly of each transaction according to various bookkeeping vouchers
D:根据各种记账凭证直接逐笔登记日记账 Register the journal directly of each transaction according to various bookkeeping vouchers
答案: 【

5、多选题：
会计循环的主要环节有（      ）。The main links of the accounting cycle are (  ).
选项：
A:

设置账户Setting up accounts

B:

登记账簿 Registering  accounting books

C:

填制会计凭证Filling accounting vouchers

D:

编制会计报表Preparing financial statements

答案: 【

】

6、多选题：
为便于编制汇总收款凭证，日常编制收款凭证时，分录形式最好是（ ）。In order to facilitate the preparation of summary receipt vouchers, the best form of entry is ( ) in the daily preparation of receipt vouchers.
选项：
A:一借一贷One debit and one credit
B:多借一贷Multiple debits and one credit
C:多借多贷Multiple debits and credits
D:一借多贷One debit and multiple credits
答案: 【】

7、判断题：
各种核算组织程序下采用的总分类账均为借、贷、余三栏式。（ ） The general ledger used under various accounting organizational procedures include debit, credit and balance three columns. ( )
选项：
A:错
B:对
答案: 【】

8、判断题：
科目汇总表是根据专用记账凭证（或通用记账凭证）汇总编制而成的。（ ） The accounting title summary is prepared according to the summary of specific bookkeeping vouchers (or general bookkeeping vouchers). ( )
选项：
A:错
B:对
答案: 【】

9、判断题：
汇总记账凭证是在填制的各种专用记账凭证的基础上，按照一定的方法进行汇总编制而成的。（ ）Summary bookkeeping vouchers are prepared on the basis of various specific bookkeeping vouchers according to certain methods. ( )
选项：
A:错
B:对
答案: 【】

10、判断题：
填制记账凭证是各种核算组织程序所共有的账务处理步骤。（ ）Filling in bookkeeping vouchers is a common accounting process in various accounting organizational procedures. ( )
选项：
A:对
B:错
答案: 【】