第1題Thename'accounting'originatedfrom()AUrgesellschaftBFeudalsocietyCWesternZhouDynastyDTangDynasty第2題DuringtheWarringStatesperiod,theearliestfeudalcodeappeared()ADharmaSutraBTheCodeCTheBookofSongsDTheTaoTeChing第3題TherepresentativeaccountingworksoftheMingDynastyare()ADharmaSutraBChangxingZhitiaoCYuanheGuojiBookDWanliAccountingRecord第4題TheQingDynastydesignedandinvented()basedonthe"LongmenAccount"AThreefootaccountingmethodBFourleggedaccountingmethodCThreecolumnjunctionalgorithmDFourcolumncalculationmethod第5題AttheendofUrgesellschaft,()unifiedtribes.ACangjieBConfuciusCMenciusDYellowEmperor第6題ThebasiccharacteristicsofChina'ssingleentryaccountingmethodappearin().ATheShangDynastyBWesternZhouDynastyCTangDynastyDQingDynasty第7題The"knottingrecord"generallyclarifieswhichaccountingelements()ARecordObjectBAccruedquantityCThemanifestationafterachangeinquantityDFinalresultattheendoftheaccount正確答案：ABCD第8題BeforeandaftertheWesternZhouDynasty,Chinahadformeda"singleentrybookkeepingmethod"withwrittendescriptions.()第9題YingZheng,theKingofQin,destroyedthelastofthesixstates-theStateofQi,establishedtheQinDynasty,andproclaimedhimselfthe"FirstEmperor".()第10題Thebalancerelationshipofthe"fourcolumnstructurealgorithm"is:oldmanagement+reality-dismissal=newcollection.()第1題()Confucius,asacommissionedofficial,said,'Accountingisjustenough.'.AMencius:TenThousandChaptersPart2BConfuciusCTheAnalectsofConfuciusDDharmaSutra第2題()DuringthevisittoBeijingNationalAccountingInstitute,itwasemphasizedthatnotmakingfalseaccountsisthebasicprofessionalethicsandcodeofconductofaccountingpractitioners.AJiangZeminBHuJintaoCZhuRongjiDWenJiabao第3題Themeaningof"accountingisjustenough"isequivalenttomodernaccountingprinciples().APrincipleofauthenticityBPrincipleofprudenceCObjectivityprincipleDTheprincipleofsubstanceoverform正確答案：AC第4題WhichofthefollowingareConfuciusquotes?()AIt'sjustaccountingBUsefrugallyandloveothers,sothatthepeoplecankeepupwiththetimesCBefaithfulinyourwordsandshowrespectinyouractionsDIfapersonlacksfaith,theydonotknowwhattheycando正確答案：ABCD第5題WhichofthefollowingbelongtoMencius'quotations?()AWithoutrules,onecannotformacircleBIt'snotitsmeaning,it'snotitswayCAnunjustreward,withoutfoodDFishiswhatIwant.Bear'spawisalsowhatIwant.Youcannothaveboth.Thosewhogiveupfishandtakebear'spawarealso正確答案：ABCD第6題WhichofthefollowingarethepropositionsproposedbyMencius?()ADevelopingbothagricultureandcommerceBLivewithinyourmeansCDiligenceandfrugalityDSaveexpenses正確答案：ABCD第7題Confuciuslivedfrom551BCto479BC.()第8題MenciuswasarepresentativefigureofConfucianismintheWarringStatesperiodfrom372BCto289BC.()第9題Mencius:WanzhangXia"isaclassicConfucianworkthatrecordsthewordsanddeedsofMenciusandhisstudents.()第10題ThefinancialpoliciesofMencius,suchas"changingthelandandcollectingtaxes,reducingtaxes,andallowingthepeopletobecomewealthy"and"savingpunishment,reducingtaxes,andcollectingtaxes,"allreflectMencius'lighttaxationoftaxes,reducingtheburdenonthepeople,andimplementinglightcorveeandlighttaxburden.()Chapter3Exercises第1題QinShiHuangsetupaneconomicorganizationtoissuelegalprovisions,whichcan,ontheonehand,understandthestate'sexpenditureinashorttime,ontheotherhand,severelycrackdownonillegalofficials'illegalacts,andeliminatethephenomenonof()tothemaximumextent.ACorruptionBIntegrityCViolenceDIllegal第2題QinShiHuangneededtosetupa()organizationtosuperviseandrestricteachotherandpromotefeudalruletothemaximumextent.AOppositionBAuxiliaryCSpecializedDCoordination第3題Mr.GuoDaoyangconductedadetailedanalysisofitfromanaccountingperspectivein(),allowingustoglimpsetheaccountingoftheHanDynastyanduncoverthetruthaboutit.AABriefHistoryofChineseAccountingBChineseAccountingHistoryCDraftofChineseAccountingHistoryDChineseAccountingCulture第4題DuringtheWenjingperiodoftheWesternHanDynasty,alocalofficialinchargeoftaxcollectioninShiyangandZhengliwas().AZhangQinBZhangYanCZhangHuanDZhangZhong第5題WhencalculatingZhengLi,ZhangYanusedthebasenumber().A70B72C75D80第6題ZhangYanusedthreedifferenttaxbases()whencalculatingthethreetypesoftaxesinShiyang.A110B120C112D109正確答案：BCD第7題AftertheSilkRoadwascompleted,EmperorEmperorWuofHansetupDunhuangandZhangye().ADunhuangBZhenfanCommanderyCZhangyeDLintunCommandery正確答案：AC第8題Mr.GuoDaoyanganalyzedthetaxaccountsmanagedbyZhangYanbasedontheJianglingHanbambooslipsandroughlydividedtheminto()AKoufuBookBOfficialsalarybookCMigrationbookDPopulationbook正確答案：ABC第9題InthethreetypesofbooksofJianglingHanbambooslips,accountingiscarriedoutseparatelybyhousehold,orregistrationiscarriedoutinachronologicalmannerwithoutdividinghouseholdnames,truthfullyreflectingthesituationofthethreetypesoftaxes()AMonthlycollectionBMonthlypaymentCMonthlyclearanceDMonthlysettlement正確答案：ABCD第10題"FourGreatAncientCivilizations"includes().ATheChinesecivilizationcenteredaroundtheYangtzeandYellowRiversBTheBabyloniancivilizationcenteredaroundthetworiverbasinsCAncientEgyptianCivilizationCenteredontheNileDAncientIndianCivilizationCenteredonIndusRiver正確答案：ABCD第11題Inordertobetterpromotethedevelopmentofthenationaleconomy,QinShiHuangbegantointroducetheaccountingmanagementsystem,andraisedthesystemtothelegallevel,requiringallofficialsengagedineconomicmanagementtoobeythemanagementofthissystem.()第12題AfterQinShiHuangascendedthethrone,heabolishedthepowerandstatusoftheprimeministerandgraduallyweakenedtherightsofotherlowerlevelofficials.()第13題DuringtheQinDynasty,accountingrecordcertificateshadalreadyappearedinthecountry.()第14題DuringtheQinDynasty,accountingdepartmentstaffwoulddivideeconomicdetailsintodifferentcategoriesandrecordthemindifferentbooks.()第15題ThefinancialreimbursementsystemoftheHanDynastywasstrictlyenforcedinaccordancewiththelaw,whicheffectivelyensuredtheoperationofnationaleconomicmanagementwork,andensuredthelegalstatusoftheHanDynastyasaworldpowerintheEastandthegoodoperationoftheWesternRegions.()Chapter4Exercise第1題Whoistheauthorof"YuanHeGuoJiShu"().ALiuZongyuanBLiJifuCLiShiminDLiBai第2題HowmanyvolumesarethereinthecompletebookoftheYuanHeGuojiBook?().A10B20C30D5第3題Thebasicmeaningof"oldpipe"is().AOpeningbalance(orpreviousperiodbalance)BIncreaseincurrentperiodCCurrentdecreaseDClosingbalance第4題Thebasicmeaningof"newcollection"is().AOpeningbalance(orpreviousperiodbalance)BIncreaseincurrentperiodCCurrentdecreaseDClosingbalance第5題Thebasicmeaningof"expulsion"is().AOpeningbalance(orpreviousperiodbalance)BIncreaseincurrentperiodCCurrentdecreaseDClosingbalance第6題Thebasicmeaningof'seein'is().AOpeningbalance(orpreviousperiodbalance)BIncreaseincurrentperiodCCurrentdecreaseDClosingbalance第7題ThesixdepartmentsoftheThreeDepartmentsandSixMinistriessystem().AMinistryofPersonnel,MinistryofHouseholdBDepartmentofRitesandDepartmentofWarCMinistryofJustice,MinistryofWorksDMinistryofCivilAffairsandMinistryofLaw正確答案：ABC第8題Whatarethethreeprovinces()undertheThreeDepartmentsandSixMinistriessystem.AZhongshuShengBMenxiaShengCShangshuShengDLiBingProvince正確答案：ABC第9題Thefourbasicelementsofthefourpillarsettlementmethodare().AOldpipeBNewCollectionCDismissalDReality正確答案：ABCD第10題Whatisthegreatcontributionofthe"YuanHeGuoJiShu"?()APioneeringthecollection,statistics,organization,andanalysisofsocial,financial,andeconomicdataBLayingthefoundationfortheestablishmentofauditinstitutionsCBeneficialforfuturegenerationstostrengtheneconomicmanagementandimprovenationalconditionsthroughscientificmethodsDSaveexpenses正確答案：AC第11題Whatarethefourfunctionaldepartments()undertheMinistryofHouseholdAffairsASmallhouseholddepartmentBDegreebranchCMinistryofFinanceDWarehouseDepartment正確答案：ABCD第12題SixoftheThreeDepartmentsandSixMinistriesareinZhongshuShengProvince().第13題TheDubranchisasubsidiaryoftheMinistryofWorks().第14題The"YuanHeGuoJiShu"mainlyconducteddetailedstatistics,organization,andanalysisonthehouseholdregistration,land,financialrevenueandexpenditure,andthefinancialsupportofstateandcountyofficialsandsoldiersintheSongDynasty.()第15題Theaccountingsettlementmethodhasgonethroughthreestages:inventorysettlementalgorithm,threecolumnsettlementalgorithm,andfourcolumnsettlementmethod.()第16題Thebalancerelationshipofthe"threecolumnstructurealgorithm"is:oldmanagement-dismissal=newcollection.()第17題Confuciuslivedfrom551BCto479BC.()第18題Inordertopreventmerchantsfromevadingtaxes,EmperorTaizuofSongsetupthe"SanbuGouyuan"asthehighestnationalauditinstitutionatthattime.()第19題DuringZhaoGou'sreign,hepromotedtheintegrationofmilitaryandpolitics,whicheffectivelyalleviatedthe"threeredundancies"ofredundantofficials,soldiers,andexpenses,achievinggoodresults.()第20題WhenEmperorShenzongofSongascendedthethrone,hecouldnotwaittocarryoutWangAnshi'sreformandreformvariousdepartmentsandinstitutionsoftheimperialcourt.First,theSecondDivisionwasabolishedandThreeDepartmentsandSixMinistrieswererestored.()Chapter5Exercises第1題WhichofthefollowingisnotGuanYu'srecordin"RomanceoftheThreeKingdoms".()AWarmWineChoppingHuaXiongBRidingAloneforThousandsofMilesCHundredCavalriesRobbingWeiCampDFloodingtheSeventhArmy第2題InJourneytotheWest,theamountofrainfallthattheDragonKingofJinghewassupposedtohavedroppedwas().AThreefeetthreeinchesandforty-eightpointsBThreefeetfourinchesandforty-eightpointsCThreefeetfourinchesandthirtyeightpointsDThreefeetthreeinchesandthirtyeightpoints第3題Thefollowingis(),whichdoesnotbelongtothefourmajormasterpiecesinChina.ATheStoryoftheStoneBWaterMarginCRomanceoftheThreeKingdomsDThePlumintheGoldenVase第4題ThenicknameofGongsunShengin"WaterMargin"is().AYunlongBMixedJianglongCMixedWorldDemonKingDZhiduoxing第5題InthestoryofJourneytotheWest,inwhichyear()didWeiZhengmengbeheadtheDragonKingoftheJingheRiver.AInthe13thyearoftheZhenguanreignBInthe14thyearoftheZhenguanreignCFifteenyearsofZhenguanreignDInthe16thyearoftheZhenguanreign第6題InJourneytotheWest,thepersonwhotellsfortuneinChang'anCityis().AWeiZhengBYuanShouchengCLiChunfengDYuanTiangang第7題InDreamoftheRedChamber,wherewasJiaRuiforcedtosignthedebtdeed().ARongfuBJiaFuCWangFuDXueMansion第8題IntheRomanceoftheThreeKingdoms,GuanYu'sweaponis().AFangTianHuaJiBGreenDragonCrescentBladeCZhangbaSnakeSpearDMaleandFemaleDoubleStrandedSwords第9題In"WaterMargin",thefollowingnicknamesandnamescorrespondincorrectlyto().AHuBaoyi,SongJiangBXiaoliGuangchairongCYuQilinLuJunyiDIronFanSongQing第10題In"WaterMargin",thefinancialpersonnelofLiangshaninclude().AChaiRongBLiYingCDuXingDJiangJing正確答案：ABCD第11題In"WaterMargin",whichofthefollowingcharactersreceivedagoodending().ASongJiangBGuanYuCJiangJingDQinQiongELiYingFZhaoGongmingGGuanSheng3WhichofthefollowingcharactersarenotthegodsofwealthworshippedbyChinesepeople?(BD)HYuchiGong正確答案：DF第12題LegendhasitthatafterGuanYuhungthesealandsealedthegold,thepeoplediscoveredabookletwiththeaccountingmethodincluding()AOriginalBCollectionCTransferDExit正確答案：ABD第13題InJourneytotheWest,thedecreegivenbytheJadeEmperortotheDragonKingofJingheincludes()AChenshiBuyunBThunderhasalreadystruckCRainyintheafternoonDWhentherainfalls正確答案：ABCD第14題In"RomanceoftheThreeKingdoms",howdidCaoCaotreatGuanYuafterhesurrendered?()AThreedaysforasmallbanquet,fivedaysforabigbanquetBGetonthehorseandpickupgold,getoffthehorseandpickupsilverCRankedastheheadoftheFiveTigerGeneralsDRewardthebeautyDiaoChan正確答案：AB第15題In"DreamoftheRedChamber",JiaRuibecamelustfultowardsLinDaiyuandultimatelycausedhimselftolosehislife().第16題Inthestoryof"DreamoftheRedChamber",JiaRuiisforcedtosignadebtdeedunderthepretextofdrinkingalcoholandborrowingmoney.()第17題GuanShengin"WaterMargin"isadescendantofGuanYu,soGuanSheng'snicknameisMeibeardedGong.()第18題ThefourgreatmasterpiecesareallclassicworkscompletedbytheMingDynasty.()第19題In"DreamoftheRedChamber,"JiaRuifellforatotaloftwotricks.()第20題In"WaterMargin",aftertheconquestofFangLa,atotalof38bravemenreturnedtothecapitaltofacetheHolySpirit.()Chapter6Exercises第1題()isthefirstmonographinChinatointroduceandstudyWesternbookkeeping.ALongmenaccountBChainledgerCFourcolumninventoryDTripodledger第2題()HeisthefirstpersoninChinatointroduceDouble-entrybookkeepingofwesternlending.ACaiXiyongBCaiQiCCaiZhangDPanXulun第3題()TheSenateoftheBeiyanggovernmentdecidedtochangethenameoftheAccountingRegulationstotheAccountingLaw.AMarch1914BJune1914CAugust1914DOctober1914第4題()isthecorepartoftheCivilThirdAccountingLaw.ABudgetBRevenueandexpenditureCTreasuryDSpecialaccounting第5題In1963,theStateCouncilissued().ATrialRegulationsontheAuthorityofAccountingPersonnelBRegulationsonChiefAccountantsCTrialRegulationsonAccountingProfessionalPositionsDAccountingPersonnelManagementMeasures第6題Thetheoreticalbasisoftheincrease/decreaseaccountingmethodis().AAccountingequationBReceiptandpaymentofmoneyandgoodsCFundoccupationequalssourceoffundsDDoubleentrybookkeepingmethod第7題Thelastvolumeofthefirstvolumeofthe"SerialAccountHandbook"isthecompilationof(),whichservesasthebasisforclearingsilvercoins.ARunningbookBClearingbookCPromissorynotetableDBillofexchangetable正確答案：CD第8題ThetotalbudgetintheCivilAccountingLawincludesthe()budget.AAnnualincomeBAnnualexpenditureCFrequentdoorDTemporarydoor正確答案：AB第9題Thedoubleentryaccountingmethodincludes().ADebitcreditaccountingmethodBPaymentaccountingmethodCIncrease/decreaseaccountingmethodDSingleentrybookkeepingmethod正確答案：ABC第10題Therearetwovolumesinthe"LianhuanAccountManual".Thefirstvolume,exceptfortheprefaceandanyexceptions,isdividedintofivevolumes,whilethesecondvolumeisdividedintotwoparts.()第11題The"LianhuanAccountingManual"adoptsthebasicprinciplesofChinesebookkeeping,includingdailybookkeepinganddoubleentrybookkeeping.()第12題Personnelwhokeepcashanditemscanalsoholdpositionsrelatedtohandlingpaymentdocuments.()第13題AccordingtotheAccountingLawofthePeople'sRepublicofChina,theaccountingyearstartsfromJanuary1stofeachyearandendsonDecember31stofthefollowingyear.()第14題Foreconomictransactionsinvolvingthesourceoffundsortheoccupationoffundsinatypeofaccount,boththeincreaseanddecreaseamountsareequal.()第15題Underthedebitandcreditaccountingmethod,accountswithdualnaturecannotbesetup.()Chapter7Exercises第1題Mr.PanXulunfoundedChina'sfirstaccountingfirmandestablishedawell-knownaccountingbrand()inChina.AAspirationBStandupCLiDeDLixin第2題OnNewYear'sDayin1981,()wasestablishedasthefirstaccountingfirminChina,andPanXulunwaselectedasthechairman.ABeijingCertifiedPublicAccountantsBShanghaiCertifiedPublicAccountantsCTianjinCertifiedPublicAccountantsDChongqingCertifiedPublicAccountants第3題()LixinSchoolofAccountingmergedwithShanghaiLixinUniversityofAccountingandFinancetoestablishShanghaiLixinSchoolofAccountingandFinance.AIn2016B2017C2018D2019第4題WhichofthefollowingisnotarepresentativeworkofProfessorYangJiwan?()AFundamentalsofFinancialAccountingBConstructionofSocialistAccountingTheoryCHowtoReadIndustrialEnterpriseAccountingStatementsDTheDictionaryofCostManagement第5題Mr.PanXulunhasgonethroughthefollowing()stages.AStandfirmandaspiretostudyoverseasBResignationtoteachandpractice,foundingLixinCRelocatingtoChongqing,DifficultyinRunningSchoolsDReturningtoShanghaiandCreatingBrillianceAgain正確答案：ABCD第6題WhichofthefollowingarerepresentativeworksofMr.PanXulun?()AAccountingBCostaccountingCAdvancedBusinessBookkeepingTextbookDFinancialManagement正確答案：ABC第7題ProfessorYangJiwanpointedoutthattheconstructionofaccountingsystemsshouldcorrectlyhandlethefollowing()relationships.ATheRelationshipbetweenUnificationandGradingBTheRelationshipbetweenScientifizationandPopularizationCTherelationshipbetweenmicroandmacroDTherelationshipbetweenprincipleandflexibility正確答案：ABCD第8題In1921,Mr.PanXulunwenttotheUKtostudyinAccountingattheSchoolofBusinessManagementofHarvardUniversity.()第9題From1988to1992,ProfessorYangJiwanservedasthefirstpresidentoftheChineseInstituteofCertifiedPublicAccountants.()第10題ProfessorYangJiwanhasformulatedandissuedaseriesofregulationsoncertifiedpublicaccountants,includingthe"ChineseAccountingSystem",whichhasgraduallyrestoredandstrengthenedthedevelopmentofcertifiedpublicaccountantsinNewChina.()Chapter8Exercises第1題Accountinglawreferstothelawsrelatedtoaccountingworkformulatedby()throughcertainlegislativeprocedures.ATheNationalPeople'sCongressanditsStandingCommitteeBTheStateCouncilCMinistryofFinanceDPeople'scongressesandtheirstandingcommitteesofprovinces,autonomousregions,andmunicipalitiesdirectlyunderthecentralgovernment第2題Accountingadministrativeregulationsrefertolegalnormsformulatedandissuedby(),orformulatedandapprovedbyrelevantdepartmentsof(),toadjustaccountingrelationshipsincertainaspectsofeconomiclife.ATheNationalPeople'sCongressanditsStandingCommitteeBTheStateCouncilCMinistryofFinanceDPeople'scongressesandtheirstandingcommitteesofprovinces,autonomousregions,andmunicipalitiesdirectlyunderthecentralgovernment正確答案：BB第3題TheEnterpriseAccountingStandards-BasicStandardsbelongto().AAccountingLawBAccountingAdministrativeRegulationsCAccountingDepartmentRegulationsDLocalaccountingregulations第4題TheAccountingManagementRegulationsofShenzhenSpecialEconomicZonebelongsto().AAccountingLawBAccountingAdministrativeRegulationsCAccountingDepartmentRegulationsDLocalaccountingregulations第5題Beinganhonestperson,speakinghonestly,anddoinghonestthings"isarequirementofprinciple().AHonestyBSystemCIntegrityDDedicatedtowork第6題Therequirementofprinciple()istokeeptradesecretsconfidential.AIntegrityBSystemCIntegrityDDedicatedtowork第7題()isthefoundationofaccountingandthesoulofaccountingwork.ALovinganddedicatedtoworkBHonestyandtrustworthinessCIntegrityandself-disciplineDImproveskills第8題Theaccountingprofessionalethicsreflectedin"doingthingsininnocence,beinguprightandupright"are().AObjectivityandimpartialityBIntegrityandself-disciplineCQinAigangisdedicatedtohisworkDAdheretoprinciples第9題Statepersonnelwho,takingadvantageoftheirposition,misappropriatepublicfundsforpersonaluse,engageinillegalactivities,ormisappropriatealargeamountofpublicfundsforprofit-makingactivities,ormisappropriatealargeamountofpublicfundsthathavenotbeenrepaidformorethanthreemonths,areconsideredas()crimes.AOccupationofpositionBMisappropriatingpublicfundsCCorruptionDFraud第10題Thosewhoembezzlealargeamountofpublicfundsanddonotreturnthemshallbesentencedto()orlifeimprisonment.AImprisonmentofuptofiveyearsBMorethanfiveyea