會計學原理（雙語）知到智慧樹章節(jié)測試課后答案2024年秋山東女子學院第一章單元測試

下列選項中屬于近代會計史中的兩個里程碑的是（）。Whichoneofthefollowingitemscouldbeconsideredasthetwomilestonesinthemodernaccountinghistory?().

A:首次出現(xiàn)“會計”二字構(gòu)詞連用和設(shè)置了“司會”官職Forthefirsttime,theword"accounting"wasusedinconjunctionandtheestablishmentofofficialpositionof"SiHui"B:會計學基礎(chǔ)理論的創(chuàng)立和會計理論與方法的逐漸分化EstablishmentofbasicaccountingtheoryandgradualdifferentiationofaccountingtheoryandmethodC:生產(chǎn)活動中出現(xiàn)了剩余產(chǎn)品和會計萌芽階段的產(chǎn)生TheemergenceofsurplusproductsandaccountingembryonicstageinproductionactivitiesD:帕喬利復式簿記著作的出版和會計職業(yè)的出現(xiàn)ThepublicationofPacioli'sdouble-entrybookkeepingandtheemergenceoftheaccountingprofession

答案:帕喬利復式簿記著作的出版和會計職業(yè)的出現(xiàn)ThepublicationofPacioli'sdouble-entrybookkeepingandtheemergenceoftheaccountingprofession通過歸集一定計算對象上的全部費用，借以確定各該對象的總成本和單位成本的一種專門會計方法是（）。Aspecialaccountingmethodfordeterminingthetotalcostandunitcostofeachobjectbyaggregatingthetotalexpensesofacertaincalculationobjectis()

A:設(shè)置賬戶SettingupaccountsB:編制財務(wù)報告PreparingfinancialreportsC:復式記賬Double-entrybookkeepingD:成本計算Costcalculation

答案:成本計算Costcalculation會計具有雙重屬性，即（）。Accountinghasdoubleattributes,namely().

A:社會性與綜合性SocialityandcomprehensivenessB:綜合性與系統(tǒng)性ComprehensivenessandsystematicnessC:系統(tǒng)性與技術(shù)性SystematicnessandtechnicalityD:技術(shù)性與社會性Technicalityandsociality

答案:技術(shù)性與社會性Technicalityandsociality關(guān)于會計的產(chǎn)生與發(fā)展，下列說法中正確的有（

）。Thefollowingcorrectstatementsontheoriginanddevelopmentofaccountinginclude(

).

A:經(jīng)濟越發(fā)展，會計越重要Themoretheeconomydevelops,themoreimportantaccountingis.B:會計從產(chǎn)生到現(xiàn)在經(jīng)歷了一個漫長的發(fā)展歷程Accountinghasexperiencedalongjourneyofdevelopmentsinceitsinception.C:會計是生產(chǎn)活動發(fā)展到一定階段的產(chǎn)物Accountingistheproductofthedevelopmentofproductionactivitiestoacertainstage.D:會計是為適應(yīng)生產(chǎn)活動發(fā)展的需要而產(chǎn)生的Accountingisgeneratedtomeettheneedsofthedevelopmentofproductionactivities.

答案:經(jīng)濟越發(fā)展，會計越重要Themoretheeconomydevelops,themoreimportantaccountingis.；會計從產(chǎn)生到現(xiàn)在經(jīng)歷了一個漫長的發(fā)展歷程Accountinghasexperiencedalongjourneyofdevelopmentsinceitsinception.；會計是生產(chǎn)活動發(fā)展到一定階段的產(chǎn)物Accountingistheproductofthedevelopmentofproductionactivitiestoacertainstage.；會計是為適應(yīng)生產(chǎn)活動發(fā)展的需要而產(chǎn)生的Accountingisgeneratedtomeettheneedsofthedevelopmentofproductionactivities.下列關(guān)于會計作用的說法正確的有（）。Whichofthethefollowingstatementsabouttheroleofaccountingarecorrect?().

A:為國家進行宏觀調(diào)控、制定經(jīng)濟政策提供信息ProvideinformationforthecountrytocarryoutmacroeconomicregulationandformulateeconomicpoliciesB:保證企業(yè)投入資產(chǎn)的安全和完整GuaranteethesafetyandintegrityofassetsinvestedbyenterprisesC:加強經(jīng)濟核算，為企業(yè)經(jīng)營管理提供數(shù)據(jù)StrengtheneconomicaccountingandprovidedataforbusinessmanagementD:為投資者、債權(quán)人提供財務(wù)報告，以便于其作出正確的投資、信貸決策。Providefinancialreportstoinvestorsandcreditorssothattheycanmaketherightinvestmentandcreditdecisions.

答案:為國家進行宏觀調(diào)控、制定經(jīng)濟政策提供信息Provideinformationforthecountrytocarryoutmacroeconomicregulationandformulateeconomicpolicies；保證企業(yè)投入資產(chǎn)的安全和完整Guaranteethesafetyandintegrityofassetsinvestedbyenterprises；加強經(jīng)濟核算，為企業(yè)經(jīng)營管理提供數(shù)據(jù)Strengtheneconomicaccountingandprovidedataforbusinessmanagement；為投資者、債權(quán)人提供財務(wù)報告，以便于其作出正確的投資、信貸決策。Providefinancialreportstoinvestorsandcreditorssothattheycanmaketherightinvestmentandcreditdecisions.從提供信息這個角度來說，會計目標一定不會隨著社會經(jīng)濟的發(fā)展而變化。Fromtheperspectiveofprovidinginformation,accountingobjectiveswillnotchangewiththedevelopmentofsocialeconomy.

A:錯B:對

答案:錯會計在產(chǎn)生的初期，只是作為“生產(chǎn)職能的附帶部分”，之后隨著剩余產(chǎn)品的不斷減少，會計逐漸從生產(chǎn)職能中分離出來，成為獨立的職能。（）Accountingisonlyanincidentalpartoftheproductionfunctionintheinitialstageofitsemergence.Withthecontinuousdecreaseofsurplusproducts,accountinggraduallyseparatesfromtheproductionfunctionandbecomesanindependentfunction.()

A:錯B:對

答案:錯會計核算是會計監(jiān)督的基礎(chǔ)，會計監(jiān)督是會計核算質(zhì)量的保障。（）Accountingcalculationisthebasisofaccountingsupervision,andaccountingsupervisionisthequalityguaranteeofaccountingcalculation.()

A:錯B:對

答案:對會計目標的決策有用觀要求兩權(quán)分離必須通過資本市場進行。（）Thedecision-usefulnessapproachofaccountingobjectivesrequiresthatseparationofownershipandcontrolmustbecarriedoutthroughthecapitalmarket.()

A:對B:錯

答案:對會計學科體系中包括理論會計學和應(yīng)用會計學兩大部分。（）Theaccountingsubjectsystemincludestwomajorparts:theoreticalaccountingandappliedaccounting.()

A:錯B:對

答案:對

第二章單元測試

下列選項中，不屬于反映企業(yè)經(jīng)營成果的會計要素的是（）。Whichofthefollowingaccountingelementsdoesnotreflecttheoperatingresultofthecompany().

A:收入RevenueB:費用ExpenseC:所有者權(quán)益Owners'equityD:利潤Profit

答案:所有者權(quán)益Owners'equity企業(yè)的庫存商品屬于會計要素中的（）。Merchandiseinventoryofenterprisesbelongtotheaccountingelementsof().

A:負債LiabilitiesB:收入RevenueC:所有者權(quán)益Owner'sEquityD:資產(chǎn)Assets

答案:資產(chǎn)Assets企業(yè)所擁有的資產(chǎn)從財產(chǎn)權(quán)利歸屬來看，一部分屬于投資者，另一部分屬于（）Accordingtotheownershipofpropertyrights,theassetsownedbyenterprisespartlybelongtoinvestorsandpartlybelongto().。

A:企業(yè)法人EnterprisejuridicalpersonB:企業(yè)職工EmployeesC:債務(wù)人DebtorsD:債權(quán)人Creditors

答案:債權(quán)人Creditors下列選項中屬于最基本的會計等式的是（）。Amongthefollowingoptions,themostbasicaccountingequationis().

A:收入-費用=利潤Revenue-expense=ProfitB:資產(chǎn)=負債+所有者權(quán)益Assets=Liabilities+Owner'sEquityC:資產(chǎn)=負債+所有者權(quán)益+（收入-費用）Assets=Liabilities+Owner'sEquity+(Revenue-Expense)D:資產(chǎn)=負債+所有者權(quán)益+利潤Assets=Liabilities+Owner'sEquity+Profit

答案:資產(chǎn)=負債+所有者權(quán)益Assets=Liabilities+Owner'sEquity下列選項中，屬于反映企業(yè)財務(wù)狀況的會計要素的是（）。Whichofthefollowingaccountingelementsreflectthefinancialsituationofanenterprise().

A:負債LiabilitiesB:資產(chǎn)AssetsC:收入RevenueD:所有者權(quán)益Owner'sEquity

答案:負債Liabilities；資產(chǎn)Assets；所有者權(quán)益Owner'sEquity下列各項中屬于流動負債的是（）。Amongthefollowingitems,thecurrentliabilitiesare().

A:短期借款Short-termloanB:存貨InventoryC:應(yīng)付賬款A(yù)ccountspayableD:應(yīng)付票據(jù)Notespayable

答案:短期借款Short-termloan；應(yīng)付賬款A(yù)ccountspayable；應(yīng)付票據(jù)Notespayable下列選項中，屬于無形資產(chǎn)的是()。Thosethatareintangibleassetamongthefollowingoptionsare（）

A:商標權(quán)TrademarkB:專利權(quán)PatentC:著作權(quán)CopyrightD:機器設(shè)備Machineryequipment

答案:商標權(quán)Trademark；專利權(quán)Patent；著作權(quán)Copyright會計對象是會計所要反映和監(jiān)督的內(nèi)容，它界定了會計工作的內(nèi)容和范圍。（）Accountingobjectisthecontentthataccountingshouldreflectandsupervise,anditdefinesthecontentandscopeofaccountingwork.()

A:錯B:對

答案:對所有者權(quán)益在數(shù)值上等于企業(yè)全部資產(chǎn)減去全部負債后的余額。（）Owner'sequityisequaltothebalanceofallassetsminusallliabilities.()

A:錯B:對

答案:對非流動負債的償還期均在1年以上，流動負債的償還期均在1年以內(nèi)。（）Therepaymentperiodofnon-currentliabilitiesismorethanoneyear,andtherepaymentperiodofcurrentliabilitiesislessthanoneyear.()

A:對B:錯

答案:錯

第三章單元測試

凡為形成生產(chǎn)經(jīng)營能力，在以后各期取得收益而發(fā)生的各種支出，即支出的效益與幾個會計年度相關(guān)的，應(yīng)作為（）。Anyexpenditureincurredinordertoformtheproductionandoperationcapacityandtoobtainprofitsinsubsequentperiods,thatis,thebenefitsofexpenditurerelatedtoseveralaccountingyears,shallberegardedas().

A:資本性支出CapitalexpenditureB:收益性支出RevenueexpenditureC:營業(yè)性支出OperationalexpenditureD:營業(yè)外支出Non-operatingexpenses

答案:資本性支出Capitalexpenditure企業(yè)的會計期間是（）。Theaccountingperiodofanenterpriseis().

A:一個周轉(zhuǎn)過程AturnoverprocessB:營業(yè)年度BusinessyearC:自然形成的NaturallyformedD:人為劃分的Artificiallydivided

答案:人為劃分的Artificiallydivided“企業(yè)對交易或者事項進行會計確認、計量和報告應(yīng)當保持應(yīng)有的謹慎，不應(yīng)高估資產(chǎn)或者收益、低估負債或者費用。”這一規(guī)定體現(xiàn)的是會計信息質(zhì)量要求的（）原則。Enterprisesshouldbeprudentinaccountingrecognition,measurementandreportingoftransactionsorevents,andshouldnotoverestimateassetsorearnings,underestimateliabilitiesorexpenses.Thisregulationembodiesthe()principleofaccountinginformationqualityrequirements.

A:及時性原則TimelinessprincipleB:重要性原則MaterialityprincipleC:謹慎性原則PrudenceprincipleD:可比性原則Comparabilityprinciple

答案:謹慎性原則Prudenceprinciple按權(quán)責發(fā)生制原則要求，下列項目中關(guān)于收入確認正確的是（

）。Accordingtotheprincipleofaccrualbasis,thecorrectrecognitionofrevenueinthefollowingitemsis(

).

A:本月簽訂一份銷售合同，規(guī)定下月銷售貨物一批，價值50000元，確認為本月收入Signingasalescontractthismonth,whichstipulatesthatabatchofgoodswillbesoldnextmonth,withavalueof50,000yuan,willberecognizedasrevenueforthismonth.B:本月收到上月產(chǎn)品銷售收入30000元，已存入銀行，確認為本月收入Receivedlastmonth'ssalesrevenueof30,000yuan,whichhasbeendepositedinthebankandrecognizedasthismonth'srevenue.C:本月月初收到上月利息收入3000元，確認為本月財務(wù)費用貸方3000元Earlierthismonth,3,000yuanofinterestincomefromlastmonthwasreceived,whichiscredited3,000yuantofinancialexpensesofthismonth.D:本月銷售產(chǎn)品一批，價值20000元，貨款尚未收到，已確認為收入Abatchofproductsworth20

000yuanweresoldthismonth.Thepaymentforgoodshasnotbeenreceivedandhasbeenrecognizedasrevenue.

答案:本月銷售產(chǎn)品一批，價值20000元，貨款尚未收到，已確認為收入Abatchofproductsworth20

000yuanweresoldthismonth.Thepaymentforgoodshasnotbeenreceivedandhasbeenrecognizedasrevenue.各企業(yè)單位處理會計業(yè)務(wù)的方法和程序在不同會計期間要保持前后一致，不得隨意變更，這符合（）。Themethodsandproceduresofeachenterprisedealingwithaccountingbusinessshouldbeconsistentindifferentaccountingperiods,andshouldnotbechangedatwill.Thisisinlinewith()

A:實質(zhì)重于形式SubstanceoverformB:謹慎性原則PrudenceprincipleC:可靠性原則ReliabilityprincipleD:可比性原則Comparabilityprinciple

答案:可比性原則Comparabilityprinciple企業(yè)在組織會計核算時，應(yīng)遵循的會計假設(shè)包括（）。Theaccountingassumptionsthatenterprisesshouldfollowinorganizingaccountinginclude().

A:會計主體AccountingentityassumptionB:貨幣計量MoneymeasurementassumptionC:會計分期AccountingperiodconventionassumptionD:持續(xù)經(jīng)營Goingconcernassumption

答案:會計主體Accountingentityassumption；貨幣計量Moneymeasurementassumption；會計分期Accountingperiodconventionassumption；持續(xù)經(jīng)營Goingconcernassumption會計計量屬性主要包括（）。Accountingmeasurementattributesmainlyinclude().

A:可變現(xiàn)凈值NetrealizablevalueB:重置成本ReplacementcostC:歷史成本HistoricalcostD:現(xiàn)值Presentvalue

答案:可變現(xiàn)凈值Netrealizablevalue；重置成本Replacementcost；歷史成本Historicalcost；現(xiàn)值Presentvalue一般來說，法律主體必然是會計主體，會計主體也必然是法律主體。（）Generallyspeaking,thelegalentitymustbetheaccountingentity,andtheaccountingentitymustbethelegalentity.()

A:對B:錯

答案:錯收付實現(xiàn)制和權(quán)責發(fā)生制的主要區(qū)別是確認收入和費用的標準不同。（）Themaindifferencebetweencashbasisandaccrualbasisisthedifferentcriteriaforrecognizingrevenueandexpenses.()

A:對B:錯

答案:對不以營利為目的的單位，一定會用權(quán)責發(fā)生制作為會計期間的損益確認標準。（）Institutionsthatdonotaimatmakingprofitsmustuseaccrualbasisaccountingasthecriterionofprofitandlossrecognitionduringtheaccountingperiod.()

A:對B:錯

答案:錯

第四章單元測試

會計科目按其提供指標的詳細程度，或者說提供信息的詳細程度，可以分為哪幾類（）。Categoriesthattheaccountingtitlecanbeclassifiedaccordingtothedegreeofdetailoftheindicatorsorinformationitprovidesinclude().

A:負債類科目LiabilitytitleB:資產(chǎn)類科目AssettitleC:明細分類科目SubsidiaryledgertitleD:總分類科目Generalledgertitle

答案:明細分類科目Subsidiaryledgertitle；總分類科目Generalledgertitle總分類賬戶與明細分類賬戶平行登記的要點有（）。Themainpointsofparallelregistrationbetweengeneralledgeraccountandsubsidiaryledgeraccountare().

A:登記金額相同ThesameamountofregistrationB:登記方向相同ThesamedirectionofregistrationC:登記內(nèi)容相同ThesamecontentofregistrationD:登記時間相同Thesametimeofregistration

答案:登記金額相同Thesameamountofregistration；登記方向相同Thesamedirectionofregistration；登記內(nèi)容相同Thesamecontentofregistration存在著對應(yīng)關(guān)系的賬戶稱為對應(yīng)賬戶。（）Accountswithcorrespondingrelationshipsarecalledcorrespondingaccounts.()

A:對B:錯

答案:對會計分錄按其所運用賬戶的多少分為簡單會計分錄和復合會計分錄。（）Accountingentriescanbedividedintosimpleaccountingentriesandcompoundaccountingentriesaccordingtothenumberofaccountsitincludes.()

A:對B:錯

答案:對在借貸記賬法下，所有賬戶的借方表示增加，貸方表示減少。（）Underdebit-creditbookkeeping,thedebitofallaccountsmeansincrease,whilethecreditmeansdecrease.（）

A:錯B:對

答案:錯賬戶的基本結(jié)構(gòu)是指（）。Thebasicstructureofanaccountis().

A:賬戶登記的經(jīng)濟內(nèi)容EconomiccontentofaccountregistrationB:賬戶中登記增減金額的欄次ColumnofincreasedordecreasedamountsregisteredinaccountsC:賬戶的具體格式SpecificformatofaccountD:賬戶登記的日期Dateofaccountregistration

答案:賬戶中登記增減金額的欄次Columnofincreasedordecreasedamountsregisteredinaccounts進行復式記賬時，對任何一項經(jīng)濟業(yè)務(wù)登記的賬戶數(shù)量應(yīng)是（）。Fordouble-entrybookkeeping,thenumberofaccountsregisteredforanyeconomicbusinessshallbe().

A:一個OneB:三個ThreeC:兩個或兩個以上TwoormoreD:兩個Two

答案:兩個或兩個以上Twoormore“庫存商品”賬戶期初余額為2000元，借方本期發(fā)生額6000元，貸方本期發(fā)生額5000元，則該賬戶期末余額為（）元Thebeginningbalanceofthe"merchandiseinventory"accountis2,000yuan,thedebitoccurrenceamountis6,000yuanandthecreditoccurrenceamountis5,000yuan,thentheendingbalanceoftheaccountis()yuan.。

A:13000B:1000C:3000D:2000

答案:3000借貸記賬法試算平衡的依據(jù)是（）。Thebasisoftrialbalanceunderdebit-creditbookkeepingis().

A:平行登記基本原理BasicprinciplesofparallelregistrationB:會計等式平衡原理AccountingequationbalanceprincipleC:會計賬戶基本結(jié)構(gòu)BasicstructureofaccountsD:資金運動變化規(guī)律Lawofcapitalmovementchange

答案:會計等式平衡原理Accountingequationbalanceprinciple簡單會計分錄是指（）。Simpleaccountingentriesreferto().

A:多借多貸的會計分錄AccountingentrywithmultipledebitsandcreditsB:一借多貸的會計分錄AccountingentrieswithonedebitandmultiplecreditsC:一借一貸的會計分錄AccountingentrieswithonedebitandonecreditD:多借一貸的會計分錄Accountingentrywithmultipledebitsandonecredit

答案:一借一貸的會計分錄Accountingentrieswithonedebitandonecredit

第五章單元測試

有限責任公司增資擴股時，如果有新的投資者加入，則新加入的投資者繳納的出資額大于按約定比例計算的其在注冊資本中所占份額部分，應(yīng)記入的貸方賬戶是（）。Whenacompanywithlimitedliabilityincreasesitscapitalandshares,ifanewinvestorjoins,theamountpaidbythenewinvestorislargerthanitsshareoftheregisteredcapitalcalculatedaccordingtotheagreedproportionandshallbecreditedto().

A:資本公積CapitalreserveB:實收資本Paid-incapitalC:股本CapitalshareD:盈余公積Surplusreserve

答案:資本公積Capitalreserve某制造業(yè)企業(yè)為增值稅一般納稅人。本期外購原材料一批，發(fā)票注明買價20000元，增值稅稅額為2600元，入庫前發(fā)生的挑選整理費用為1000元，則該批原材料的入賬價值為（）。AmanufacturingenterpriseisageneraltaxpayerofVAT.Inthisperiod,thepurchasepriceofrawmaterialsis20,000yuanindicatedintheinvoice,thevalue-addedtaxis2,600yuan,andthecostofsortingandselectingexpensesbeforewarehousingis1,000yuan.Thenthecostoftherawmaterialsis()

A:22600元B:21000元C:23600元D:20000元

答案:21000元企業(yè)為維持正常的生產(chǎn)經(jīng)營所需資金而向銀行等金融機構(gòu)臨時借入的款項稱為（）。Thetemporaryborrowingoffundsneededbyenterprisestomaintainnormalproductionandoperationfrombanksandotherfinancialinstitutionsiscalled()

A:應(yīng)付賬款A(yù)ccountspayableB:短期借款Short-termloanC:長期借款Long-termloansD:長期負債Long-termliabilities

答案:短期借款Short-termloan關(guān)于企業(yè)的實收資本，下列說法中正確的有（）。Whichofthefollowingstatementsarecorrectaboutthepaid-incapitalofanenterprise().

A:在生產(chǎn)經(jīng)營中取得的收益不得直接增加實收資本Therevenuefromproductionandoperationshallnotdirectlyincreasethepaid-incapital.B:是企業(yè)進行正常經(jīng)營的條件ItistheconditionsforenterprisestooperatenormallyC:是企業(yè)向外投出的資產(chǎn)ItistheassetsthatanenterpriseinvestsoutwardD:是企業(yè)實際收到投資人投入的資本金Itisthecapitalthatenterprisesactuallyreceivefrominvestors

答案:在生產(chǎn)經(jīng)營中取得的收益不得直接增加實收資本Therevenuefromproductionandoperationshallnotdirectlyincreasethepaid-incapital.；是企業(yè)進行正常經(jīng)營的條件Itistheconditionsforenterprisestooperatenormally；是企業(yè)實際收到投資人投入的資本金Itisthecapitalthatenterprisesactuallyreceivefrominvestors下列賬戶中，月末應(yīng)該沒有余額的有（）。Whichofthefollowingaccountswouldbenobalanceattheendofthemonth().

A:“管理費用”賬戶AdministrationexpensesaccountB:“應(yīng)付職工薪酬”賬戶EmployeebenefitspayableaccountC:“制造費用”賬戶ManufacturingoverheadaccountD:“生產(chǎn)成本”賬戶Productioncostaccount

答案:“管理費用”賬戶Administrationexpensesaccount；“制造費用”賬戶Manufacturingoverheadaccount關(guān)于“制造費用”賬戶，下列說法中正確的有（）。Regardingthemanufacturingoverheadaccount,thefollowingcorrectstatementsare().

A:期末余額在借方，表示在產(chǎn)品的制造費用TheendingbalanceisonthedebitsidewhichrepresentsthemanufacturingoverheadoftheproductinprocessB:貸方登記分配轉(zhuǎn)入產(chǎn)品成本的制造費用AllocationofmanufacturingoverheadcalculatedintothecostofproductsrecordedoncreditC:借方登記實際發(fā)生的各項制造費用TheactualmanufacturingoverheadincurredrecordedondebitD:期末結(jié)轉(zhuǎn)“本年利潤”賬戶后沒有余額Thereisnobalanceaftercarrying-overtothecurrentyearprofitaccountattheendoftheperiod

答案:貸方登記分配轉(zhuǎn)入產(chǎn)品成本的制造費用Allocationofmanufacturingoverheadcalculatedintothecostofproductsrecordedoncredit；借方登記實際發(fā)生的各項制造費用Theactualmanufacturingoverheadincurredrecordedondebit為了遵循配比原則，企業(yè)應(yīng)將營業(yè)外收入減去營業(yè)外支出進而確定營業(yè)外利潤。Inordertofollowthematchingprinciple,enterprisesshoulddeductnon-operatingexpensesfromnon-operatingrevenuetodeterminenon-operatingprofit.()

A:對B:錯

答案:錯長期借款的利息支出應(yīng)根據(jù)利息支出的具體情況予以資本化或計入當期損益。（）Interestexpenditureonlong-termloansshallbecapitalizedorrecordedintocurrentprofitsandlossesaccordingtothespecificconditionofinterestexpenditure.()

A:錯B:對

答案:對“財務(wù)費用”賬戶屬于損益類賬戶，是用來核算企業(yè)為籌集生產(chǎn)經(jīng)營所需資金等而發(fā)生的各種籌資費用。（）The"financialexpenses"accountbelongstotheprofitandlossaccount,whichisusedtoaccountforallkindsoffinancingexpensesincurredbyenterprisesinordertoraisefundsforproductionandoperation.()

A:對B:錯

答案:對企業(yè)實現(xiàn)收入往往表現(xiàn)為貨幣資金的流入，但是并非所有貨幣資金的流入都是企業(yè)的收入。（）Revenuerealizedbyenterprisesisoftenmanifestedbytheinflowofmonetaryfunds,butnotalltheinflowsofmonetaryfundsaretherevenueofenterprises.()

A:對B:錯

答案:對

第六章單元測試

下列不屬于盤存賬戶的是（）。Whichofthefollowingisnotaninventoryaccount()

A:“應(yīng)收賬款”賬戶AccountsreceivableaccountB:“庫存商品”賬戶MerchandiseinventoryaccountC:“庫存現(xiàn)金”賬戶CashonhandaccountD:“原材料”賬戶Rawmaterialsaccount

答案:“應(yīng)收賬款”賬戶Accountsreceivableaccount“累計折舊”賬戶按其經(jīng)濟內(nèi)容分類屬于（）。"AccumulatedDepreciation"accountsareclassifiedas()accordingtotheireconomiccontent.

A:負債類賬戶LiabilityaccountB:抵減賬戶ContraaccountC:資產(chǎn)類賬戶AssetaccountD:費用類賬戶Expensesaccount

答案:資產(chǎn)類賬戶Assetaccount下列賬戶不是按用途和結(jié)構(gòu)分類的是（）。Whichofthefollowingaccountsarenotclassifiedbypurposeandstructure.()

A:投資權(quán)益賬戶InvestmentequityaccountB:結(jié)算賬戶SettlementaccountC:費用類賬戶ExpensesaccountD:盤存賬戶Inventoryaccount

答案:費用類賬戶Expensesaccount“稅金及附加”賬戶按其經(jīng)濟內(nèi)容分類屬于（）?！癟axesandSurcharges”accountisclassifiedas()accordingtoitseconomiccontent.

A:收入類賬戶RevenueaccountB:費用類賬戶ExpensesaccountC:資產(chǎn)類賬戶AssetaccountD:負債類賬戶Liabilityaccount

答案:費用類賬戶Expensesaccount賬戶的用途是指通過賬戶記錄（）。Thepurposeofanaccountistousetheaccountrecordto()

A:判斷賬戶期末余額的方向DeterminethedirectionoftheendingbalanceoftheaccountB:能提供什么核算指標ProvideaccountingindicatorsC:觀察借貸方登記的內(nèi)容ObservethecontentofdebitandcreditregistrationD:表明開設(shè)和運用賬戶的目的Indicatethepurposeofestablishingandapplyingaccounts

答案:能提供什么核算指標Provideaccountingindicators；表明開設(shè)和運用賬戶的目的Indicatethepurposeofestablishingandapplyingaccounts賬戶分類的主要標志有（）。Themainsymbolofaccountclassificationare().

A:賬戶與會計報表的關(guān)系RelationshipbetweenaccountsandfinancialstatementsB:賬戶的名稱TitleofaccountC:賬戶的經(jīng)濟內(nèi)容TheeconomiccontentofaccountsD:賬戶的用途和結(jié)構(gòu)Thepurposeandstructureofaccounts

答案:賬戶與會計報表的關(guān)系Relationshipbetweenaccountsandfinancialstatements；賬戶的經(jīng)濟內(nèi)容Theeconomiccontentofaccounts；賬戶的用途和結(jié)構(gòu)Thepurposeandstructureofaccounts生產(chǎn)產(chǎn)品領(lǐng)用原材料5000元，車間一般耗材1500元，應(yīng)記入（）賬戶借方。Therawmaterialsusedforproductionare5,000yuan,andtheworkshopgenerallyconsumes1,500yuan,whichshouldbedebitedto()account.

A:“制造費用”"Manufacturingoverhead"B:“管理費用”"Administrativeexpenses"C:“原材料”"Rawmaterials"D:“生產(chǎn)成本”"Productioncost"

答案:“制造費用”"Manufacturingoverhead"；“生產(chǎn)成本”"Productioncost"收入計算賬戶除了能提供貨幣指標外，還可以提供實物指標。（）Therevenuecalculationaccountcanprovidenotonlymonetaryindicators,butalsophysicalindicators.（）

A:對B:錯

答案:錯對于某一個賬戶而言，當其分類標志確定時，其歸屬的類別也是唯一的。（）Foranaccount,whenitsclassificationcriteriadetermined,thecategoryofitsattributionisalsounique.()

A:對B:錯

答案:錯賬戶按其經(jīng)濟內(nèi)容分類，實質(zhì)上是按會計對象的具體內(nèi)容進行分類。（）Accountsareclassifiedaccordingtotheireconomiccontent,whichisessentiallyclassifiedaccordingtothespecificcontentoftheaccountingobject.()

A:對B:錯

答案:對

第七章單元測試

下列各項中，不屬于材料采購成本構(gòu)成項目的是（）。Whichofthefollowingitemsisnotincludedinthecostcomponentsofmaterialprocurement().

A:入庫前的挑選整理費用SelectingandsortingexpensesbeforewarehousingB:管理部門辦公費OfficeexpensesofmanagementdepartmentC:運輸途中的合理損耗ReasonablelossintransportationD:材料的買價Materialpurchaseprice

答案:管理部門辦公費Officeexpensesofmanagementdepartment下列各項中，不屬于產(chǎn)品成本項目的是（）。Whichofthefollowingitemsdoesnotbelongtoproductioncost().

A:直接人工DirectlaborB:期間費用PeriodexpensesC:制造費用ManufacturingoverheadD:直接材料DirectMaterial

答案:期間費用Periodexpenses某企業(yè)只生產(chǎn)一種產(chǎn)品，本月期初在產(chǎn)品成本為35000元。本月發(fā)生下列費用：生產(chǎn)領(lǐng)用原材料60000元，生產(chǎn)工人工資20000元，制造費用10000元，管理費用15000元，銷售費用8000元。月末在產(chǎn)品成本為30000元。則企業(yè)本月完工產(chǎn)品成本為（）。Anenterpriseonlyproducesoneproduct.Atthebeginningofthismonth,thecostofproductsinprocessis35,000yuan.Thefollowingexpensesoccurredthismonth:usingofrawmaterialsforproductionof60,000yuan,productionworkerswagesof20,000yuan,manufacturingoverheadof10,000yuan,administrationexpensesof15,000yuan,sellingexpensesof8,000yuan.Attheendofthemonth,thecostofproductsinprocessis30,000yuan.Thecostoffinishedproductsis()yuanthismonth.

A:95000元B:118000元C:90000元D:83000元

答案:95000元應(yīng)計入產(chǎn)品成本，但在發(fā)生時不能分清應(yīng)由何種產(chǎn)品負擔的費用，應(yīng)該（）。Ifanexpenseshouldbecountedintotheproductcost,however,itishardtodistinguishwhichproductshouldbearthecost,thentheexpenseshouldbe().

A:計入制造費用，期末再分配計入產(chǎn)品成本Countedintothemanufacturingoverheadfirstandthenreallocateitintothecostofproductionattheendoftheterm.B:直接計入當期損益Countedintothecurrentprofitandlossdirectly.C:作為管理費用處理CountedintoadministrativeexpensesD:直接記入生產(chǎn)成本賬戶Countedintotheaccountofcostofproductiondirectly.

答案:計入制造費用，期末再分配計入產(chǎn)品成本Countedintothemanufacturingoverheadfirstandthenreallocateitintothecostofproductionattheendoftheterm.成本的作用主要包括（）。Theroleofcostmainlyincludes().

A:成本是企業(yè)進行決策和核算經(jīng)濟效益的重要因素Costisanimportantfactorforenterprisestomakedecisionsandcalculateeconomicbenefits.B:成本是計量經(jīng)營耗費和確定補償尺度的重要工具CostisanimportanttoolformeasuringoperatingexpensesanddeterminingcompensationscaleC:成本是衡量企業(yè)管理水平和各方面工作成果的重要指標Costisanimportantindicatortomeasurethelevelofenterprisemanagementandtheresultsofvariousaspectsofwork.D:成本是決定商品價格的基礎(chǔ)，是使產(chǎn)品具有競爭力的前提條件Costisthebasisfordeterminingcommoditypricesandtheprerequisiteforcompetitivenessofproducts.

答案:成本是企業(yè)進行決策和核算經(jīng)濟效益的重要因素Costisanimportantfactorforenterprisestomakedecisionsandcalculateeconomicbenefits.；成本是計量經(jīng)營耗費和確定補償尺度的重要工具Costisanimportanttoolformeasuringoperatingexpensesanddeterminingcompensationscale；成本是衡量企業(yè)管理水平和各方面工作成果的重要指標Costisanimportantindicatortomeasurethelevelofenterprisemanagementandtheresultsofvariousaspectsofwork.；成本是決定商品價格的基礎(chǔ)，是使產(chǎn)品具有競爭力的前提條件Costisthebasisfordeterminingcommoditypricesandtheprerequisiteforcompetitivenessofproducts.成本計算的主要程序包括（）。Themainproceduresofcostcalculationinclude().

A:歸集和分配有關(guān)費用CollectinganddistributingexpensesB:確定成本計算對象DeterminingthecostcalculatingobjectC:確定成本計算期DeterminingthecostcalculatingperiodD:確定成本項目Determiningcostitems

答案:歸集和分配有關(guān)費用Collectinganddistributingexpenses；確定成本計算對象Determiningthecostcalculatingobject；確定成本計算期Determiningthecostcalculatingperiod；確定成本項目Determiningcostitems可以用來作為分配材料采購費用標準的有（）。Whichofthefollowingcanberegardedasstandardstoallocatematerialprocurementcosts.().

A:材料的種類TypesofMaterialsB:材料的體積VolumeofMaterialsC:材料的重量WeightofMaterialsD:材料的買價PurchasePricesofMaterials

答案:材料的體積VolumeofMaterials；材料的重量WeightofMaterials；材料的買價PurchasePricesofMaterials費用和成本是既有聯(lián)系又有區(qū)別的兩個概念，費用與特定的計算對象相聯(lián)系，而成本則與特定的會計期間相聯(lián)系。（）Expensesandcostsaretwoconceptsthatarebothrelatedanddifferent.Expensesarerelatedtoaparticularcalculationobject,whilecostsarerelatedtoaparticularaccountingperiod.()

A:錯B:對

答案:錯成本計算對象可以是完工產(chǎn)品，也可以是加工到一定程度的半成品。Thecostcalculationobjectcanbefinishedproductsorsemi-finishedproductsprocessedtoacertainextent.

A:對B:錯

答案:對產(chǎn)品成本計算方法一經(jīng)選定，一般不得隨意變動。（）Oncethemethodofcalculatingproductcosthasbeenselected,itisgenerallynotallowedtochangeatwill.()

A:錯B:對

答案:對

第八章單元測試

原始憑證和記賬憑證的相同點是（）。Thesimilaritybetweentheoriginalvoucherandthebookkeepingvoucheris().

A:編制時間相同ThesamepreparationtimeB:經(jīng)濟責任的當事人相同ThesamepartywitheconomicresponsibilityC:反映經(jīng)濟業(yè)務(wù)的內(nèi)容相同ThesamecontentreflectingeconomicbusinessD:所起作用相同Thesamerole

答案:反映經(jīng)濟業(yè)務(wù)的內(nèi)容相同Thesamecontentreflectingeconomicbusiness企業(yè)將現(xiàn)金存入銀行應(yīng)編制（）。Enterprisesshouldprepare()fordepositingcashinthebank.

A:現(xiàn)金收款憑證CashonhandreceiptvoucherB:銀行存款付款憑證CashinbankpaymentvoucherC:現(xiàn)金付款憑證CashonhandpaymentvoucherD:銀行存款收款憑證Cashinbankreceiptvoucher

答案:現(xiàn)金付款憑證Cashonhandpaymentvoucher外來原始憑證一般都是（）。Originalvouchersfromoutsidearegenerally().

A:匯總原始憑證SummaryoriginalvouchersB:一次憑證One-timevouchersC:記賬憑證BookkeepingvouchersD:累計憑證Accumulativevouchers

答案:一次憑證One-timevouchers填制原始憑證時應(yīng)符合的一般要求有（）。TheGeneralrequirementsthatshouldbemetwhenfillingtheoriginalvoucherare().

A:手續(xù)完備CompleteproceduresB:書寫規(guī)范NormativewritingC:記錄真實AuthenticrecordD:內(nèi)容齊全Completecontent

答案:手續(xù)完備Completeprocedures；書寫規(guī)范Normativewriting；記錄真實Authenticrecord；內(nèi)容齊全Completecontent會計憑證的保管應(yīng)做到（）。Accountingvouchersshouldbekept().

A:保證會計憑證的安全完整EnsuringthesafetyandintegrityofaccountingvouchersB:定期歸檔以便查閱PeriodicfilingforthepurposeofconsultingC:由企業(yè)隨意銷毀DestroyedbytheenterpriseatwillD:查閱會計憑證要有手續(xù)Proceduresthatarerequiredforconsultingaccountingvouchers

答案:保證會計憑證的安全完整Ensuringthesafetyandintegrityofaccountingvouchers；定期歸檔以便查閱Periodicfilingforthepurposeofconsulting；查閱會計憑證要有手續(xù)Proceduresthatarerequiredforconsultingaccountingvouchers所有會計憑證都是登記賬簿的直接依據(jù)。（）Allaccountingvouchersarethedirectbasisofregisteringaccountingbooks.()

A:對B:錯

答案:錯匯總記賬憑證即記賬憑證匯總表，二者的編制方法相同。（

）Summarybookkeepingvouchersisthesummarytableofbookkeepingvouchers,whichofthetwoispreparedbythesamemethod.

A:對B:錯

答案:錯會計憑證登賬后的整理、裝訂和歸檔2年后可銷毀。（）Accountingvoucherscanbedestroyedafter2yearsofconsolidation,bindingandfiling.()

A:錯B:對

答案:錯實際工作中，也有企業(yè)單位的記賬憑證不分收款、付款、轉(zhuǎn)賬憑證，統(tǒng)一使用一種憑證，這種記賬憑證稱為通用記賬憑證。（

）Inpracticalwork,therearealsoenterpriseswhosebookkeepingvouchersarenotdividedintoreceipt,paymentandtransfervouchers.Theyuseakindofvouchersinaunifiedway,whichiscalledgeneralbookkeepingvoucher.(

)

A:錯B:對

答案:對除結(jié)賬和更正錯誤的記賬憑證可以不附原始憑證外，其他記賬憑證必須附有原始憑證，并注明所附原始憑證的張數(shù)。（）Exceptthattheoriginalvouchersmaynotbeattachedtothebookkeepingvouchersforclosingaccountsandcorrectingerrors,theotherbookkeepingvouchersmustbeaccompaniedbytheoriginalvouchersandthenumberoftheoriginalvouchersattached.()

A:對B:錯

答案:對

第九章單元測試

下列選項中適用于數(shù)量金額式賬頁的是（

）。Whichofthefollowingoptionsisapplicabletothequantity-priceaccountpage.(

)

A:生產(chǎn)成本明細賬Productioncostsubsidiaryledger

B:產(chǎn)品銷售成本明細賬CostofgoodssoldsubsidiaryledgerC:庫存商品明細賬MerchandiseinventorysubsidiaryledgerD:應(yīng)收賬款明細賬Accountsreceivablesubsidiaryledger

答案:庫存商品明細賬Merchandiseinventorys