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1、会计基础判断题（Basic accounting judgment）Exercises (judgment questions 1)First, the judgment question1. the economic activities of any specific object that can be expressed in monetary terms are the contents of accounting and supervision.A. pairB. wrongShow answers, collect questions, wrong feedbackThe cor
2、rect answer: A2., the basic premise of accounting is also called accounting hypothesis, because of its lack of objectivity and people can not prove it.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: B3. enterprise group is not an independent legal person, but it can
3、 also be regarded as an accounting entity.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: A4., the continuous operation means that the enterprise can continue to operate, so it is just an accounting assumption, lack of objective basis.A. pairB. wrongShow answers, co
4、llect questions, wrong feedbackThe correct answer: B5. on the use of machinery and equipment, factories and other fixed assets, only in the premise of sustainable management can only be in the use of machinery and equipment within the period, in accordance with its value and usage, determined by a m
5、ethod of depreciation depreciation.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: A6. asset refers to the past, present, future events and transactions formed and owned by the enterprises economic resources, the resource is expected to bring economic benefits to th
6、e enterprise.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: B7. accounting element is the basic unit of accounting statements.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: A8. the accounting equation of income cost = profit is th
7、e theoretical basis of double entry bookkeeping method and the basis of compiling balance sheet.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: B9. accounting should be based on RMB as the bookkeeping standard currency. The enterprises with foreign exchange in the b
8、usiness receipts and payments may also choose some foreign currencies as the bookkeeping standard currency, but the financial reports should be converted into rmb.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: A10. the debts expected by the enterprise in the econom
9、ic business should be treated as liabilities.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: B11. money is the monetary fund as a means of payment; securities are securities that represent the ownership or control of a certain property. Money and securities are not
10、the most liquid assets.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: B12. cost and cost are the same concept.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: B13. financial results mainly refers to the enterprise in a certain perio
11、d of time through the production and operation activities in the financial results, specifically for the enterprises profit.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: B14. the economic affairs of the enterprise can be registered and calculated in the accounting
12、 books set up by the enterprise.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: B15. the written language of accounting records should be in chinese. Foreign invested enterprises in Peoples Republic of China can only use Chinese in accounting records.A. pairB. wrong
13、Show answers, collect questions, wrong feedbackThe correct answer: B16. at present, the general ledger accounts of enterprises are generally set according to the accounting items stipulated by the relevant national accounting system.A. pairB. wrongShow answers, collect questions, wrong feedbackThe c
14、orrect answer: B17. for more detailed accounts of accounting subjects, can be set under the general classification of two or multi-level detailed subjects.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: A18. accounting subjects and accounts are scientific classifica
15、tion of specific contents of accounting objects, both of which are consistent in caliber,Of the same nature, with the same format and structure.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: B19. debit and credit bookkeeping is a common bookkeeping method in the wo
16、rld, and also a legal accounting method in china.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: A20. the amount of the debit of the asset account represents the increase in the amount of the account and the amount of the registered credit, which means that the amou
17、nt of the account is reduced.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: A21. the amount of debit in the debt account represents the increase in the amount of the account and the amount of the registered credit, which means that the amount of the account is redu
18、ced.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: BWhen the 22. equity account increases, the register is registered in the account, and the borrower is registered in the account when the decrease occurs. The balance usually appears in the debit of the account.A.
19、pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: B23. there is no balance at the end of the cost (cost) category. If there is a balance, the final balance is in the credit.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: B24. for each ac
20、count, the initial balance may only be in one side of the account: debit or credit.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: A25. the rules of debit and credit bookkeeping are borrowing must borrow, borrowing must be equal.A. pairB. wrongShow answers, collect
21、questions, wrong feedbackThe correct answer: A26. to prepare a trial balance, if the trial is not balanced, the account records or calculations must be wrong, if the trial balance, can generally infer the account records correctly, but can not absolutely affirm the account records correct.A. pairB.
22、wrongShow answers, collect questions, wrong feedbackThe correct answer: A27. a composite entry can be broken down into several simple entries.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: A28. enterprises can only prepare the accounting entries of one loan, one lo
23、an, one loan, more loans and more borrowing one loan, but can not prepare the accounting entries of more loans and more loans.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: B29. the cost (cost) account structure is the same as the asset account structure, and the i
24、ncome account structure is the same as the equity account.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: AFinal balance of 30. equity account = initial balance + current credit amount - current debit amount.A. pairB. wrongShow answers, collect questions, wrong feed
25、backThe correct answer: A31. for an economic transaction, if a borrower is registered in an account, it must be registered in another or several accounts at the same time.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: A32. any record that is registered only with de
26、bit or credit without corresponding credit or debit record or with unequal debit amount is a false accounting record.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: A33. the total amount of debits for all accounts in a certain period of time is equal to the total am
27、ount of credit incurred by an accounting entity.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: A34. in actual work, the trial balance of balance is carried out by compiling trial balance.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answ
28、er: A35. debit balance of material purchasing account means materials in transit.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: A36. in the procurement process to pay the procurement costs, does not constitute the procurement cost of materials, so it was credited t
29、o management fees account.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: B58. a accumulated voucher can record the economic business continuously.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: A59. the basis of preparing vouchers
30、is to check the original documents without error.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: A60. after the expiration of the custody of the accounting documents, the enterprise can handle it on its own.A. pairB. wrongShow answers, collect questions, wrong feedb
31、ackThe correct answer: B61. the items required by the original voucher must be itemized and complete, and shall not be omitted or omitted. The year, month and day should be filled according to the actual date of economic business.A. pairB. wrongShow answers, collect questions, wrong feedbackThe corr
32、ect answer: B62. original documents above can be written to fill in the date and accept certificate name.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: B63. the original vouchers must be filled in one by one according to the prescribed format and content, and must
33、be signed and stamped by the Department and personnel of the handling business.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: AAbout 64. of cash and bank deposit payment vouchers, if you made a mistake, can not change the certificate, should be stamped void stamp,
34、re fill, to avoid the wrong wrong pay.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: AThe 65. original documents by non accounting departments and personnel to fill in accounting vouchers, but only by the accounting department and personnel to fill in.A. pairB. wro
35、ngShow answers, collect questions, wrong feedbackThe correct answer: A66. the debit subject of the top left corner of the payment voucher should be filled with cash or bank deposit account.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: B67. withdrawing cash from ba
36、nks can not only prepare cash receipts, but also prepare bank deposit vouchers.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: B68. all vouchers should be accompanied by original vouchers.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answ
37、er: BThe accounting department should be in charge of 69. after the regular classification of accounting documents collation, and all kinds of vouchers according to the number sequence, together with the original documents attached together with the cover, bound.A. pairB. wrongShow answers, collect
38、questions, wrong feedbackThe correct answer: A70. cash deposited in the bank should also prepare bank deposit voucher and cash payment voucher.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: B71. collection voucher and payment voucher are the basis of cashiers colle
39、ction and payment.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: B72. homemade original vouchers, accounting personnel shall be completed, in order to ensure the correctness of original voucher filing.A. pairB. wrongShow answers, collect questions, wrong feedbackTh
40、e correct answer: B73. kinds of certificates if fill in error, do not alter, scratch, dig.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: A74. accounting vouchers should be regularly bound together with the cover, filing.A. pairB. wrongShow answers, collect question
41、s, wrong feedbackThe correct answer: A75. if the amount of the original certificate is wrong, it shall be re opened or corrected by the issuing unit, and the seal of the issuing unit should be affixed to the correction department.A. pairB. wrongShow answers, collect questions, wrong feedbackThe corr
42、ect answer: A76. cashier for collection or payment business, should be on the document with the receipt or paid.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: A77. when the original certificate obtained from the outside unit is lost, the certificate of official sea
43、l should be obtained from the original issuing unit,In addition, the number, amount and content of the original certificate shall be marked, and the original voucher can be replaced by the person in charge of the accounting institution, the accountant in charge and the person in charge of the unit.A
44、. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: B78. year accounting vouchers binding, the end of the year can be temporarily by the accounting institutions custody for a year, after the expiration of the unit shall be transferred to the archives institutions for saf
45、ekeeping.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: A79. found the previous year accounting voucher is wrong, should use the corrections in blue fill an accounting voucher.A. pairB. wrongShow answers, collect questions, wrong feedbackThe correct answer: AThe main role of the 80. accounting books is large and the accounting vouchers recorded in the decentralized economic data, through certain procedures, to classify the registration, in order to provide information for the classification system, often management and reporting.A. pairB. wrongShow a