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1、2011浙江会计基础（2011 Zhejiang accounting basis）First, single choice questions1., the capital movement of enterprises is composed of all links, and does not include (D).A. capital inputApplication of B. fundsC. capital withdrawalD. capital appreciation2. according to the provisions of the enterprise accou
2、nting standards, the following period of time, not as the accounting period is (B)A. yearB. half moonC. quarterD. monthly3. the accounting elements that reflect the business results of enterprises, also known as dynamic accounting elements, constitute the basic framework of income statement. The fol
3、lowing are not part of dynamic accounting elements (B).A. incomeB. costC. feeD. profit4. the following non current liabilities are (A)A. payable notesB. payable bondsC. long term borrowingD. long term payables5. the following items which are not subject to general ledger are (B)A. raw materialsB. ar
4、mour materialC. accounts payableD. accounts receivable6. the relationship between account and account, the following statement is incorrect (A)A. are of the same caliber, but different in natureB. account is the specific use of accounting subjectsC. no account, the account lost the basis for setting
5、In the actual work of D., the accounting subjects and accounts are often not strictly distinguished, but they are mutually interchangeable7. the basic elements of the accounting entries are not included (A)A. bookkeeping timeB. bookkeeping symbolC. account amountD. account name8. in the following or
6、iginal documents, it is not the original certificate made by the unit (C)A. receiptB. quota requisitionC. purchase contractD. requisitionIn the following 9. items, the basic content that does not belong to the original certificate must be (C)A. fill in the certificate name, date and numberB. economi
7、c business summaryAccounting voucher corresponds to C.D. fill in, handling personnel signed and sealed10. the following is not a summary of the original document is (B)A. sends the certificate summary tableB. quota requisitionC. travel expense statementD. payroll settlement summary11. according to w
8、hether the economic transactions reflected in it are related to cash and bank deposits, the following ones do not belong to the special bookkeeping vouchers (D)A. receiptB. payment voucherC. transfer certificate accountant qualification certificateD. settlement voucher12. the following can not be us
9、ed as the same accounting voucher to fill in, according to (D)A. an accounting voucherB. several accounting vouchersC. original voucher summary tableD. raw documents with different contents and categories13. the following accounts are not classified according to the external features (A)A. reference
10、 bookB. subscription bookC. loose leaf bookD. card type account book14. the following categories of books are not classified according to the format of their account pages (A)A. ledger booksB. three column ledgerC. multi column ledgerQuantity and amount of D.15. there are various formats of account
11、books. The basic contents that should not be included in the account book are (B)A. coverB. account bookC. title pageD. account16. in accordance with the regulations, can not use red ink bookkeeping is (C)A. writes out false records according to the scarlet letterB. in the balance column three colum
12、n accounts page before, if not to print the balance of the direction of the registration of negative balance in the balance columnC. in the debit multi column ledger page, the number of registration increasesD.According to the provisions of the national unified accounting system, other accounting bo
13、oks can be registered with the scarlet letter17. the following checkout method is incorrect (D)A. accounts for the amount that does not require monthly closing, and the last balance is the month end balance. At the end of the month. Just under the last transaction records of single row red bannerB.
14、checkout the annual total amount of under the banner of double row lineC. general ledger account at the end of the checkout, in this year total column row double red bannerD. cash, bank deposit, monthly closing, marked this month together in the column, row and double line under the banner18. accoun
15、ts verification means that the account book records are in conformity with the actual amount of the property materials, and the following accounts are not checked by accounts (A)Verification of general ledger books and chronological books of A.B. bank deposit journal balance and bank statement balan
16、ceC. the balance of various financial accounts and the actual amountThe book records the D. bonds, debt account balances and other units.19. the characteristics of the account processing program of the non subject account summary table is (D)A. can reduce the total amount of registration workB. can
17、not reflect the corresponding relationship among accountsC. is easy to understand and easy to learnD. is suitable for units with small size, small amount of business and few certificatesDebit accounting of 20. disposal of property damage account (A)A. to deal with property loss of or destroyed numbe
18、rThe B. property inventory numberC. to deal with property overage numberThe number of property loss D. transfer has been approved by the processing or damaged number21. loss of inventory, the approval process after the accounting treatment, should be credited to the relevant account respectively, bu
19、t not in (B)A. management feeB. operating expensesC. out of pocket expensesD. other receivables22. the period of storage of accounting archives does not include (C) filesA.5B.10 yearsC.20 yearsD.25 years23. money is the monetary fund as a means of payment, and the following is not the sum of money (
20、D)A. bank depositsB. bank draft depositC. deposits outside the cityD. stock24. the production cost of the product does not include (D)A. direct laborB. direct materialC. manufacturing expensesD. management fee25. for income accounts, the following is correct (B)The amount added to the A. is debited
21、to the accountThe amount added to B. is credited to the accountThere is a balance after the end of the C. periodThere is debit balance at the end of D.26. in the following books, there is no three column format, (D)A. cash journalB. bank deposit journalC. general ledgerD. packing details ledger27. i
22、n the following account books, the card type account book is (B)A. cash journalB. fixed assetsC. general ledgerD. subsidiary ledger28. the advantages of collecting account vouchers and accounting processing procedures are (B)A. facilitate the division of accountingB. is easy to understand the corres
23、ponding relationship between accountsC. is suitable for units with small scale, less business and few vouchersD. is convenient for trial balance29. bank balance statement, bank statement should be kept (C)A.3B. permanentC.5D.15 years30. the order of the assets items in the balance sheet is arranged
24、according to (B)The importance of A. projectLiquidity size of B. projectThe profitability of C. projectThe amount of money in the D. projectThirty-oneThe arrangement of the owners equity in the balance sheet is (C)A. undistributed profit surplus reserve - Asset surplus - paid in capitalB. paid in ca
25、pital surplus reserve capital reserve undistributed profitC. real capital collection capital surplus surplus reserve undistributed profitD. capital reserve surplus reserve undistributed profit - paid in capital32. set a number of surplus inventory of property inventory, the value of 2000 yuan, after
26、 approval should be transferred to the (C)A. non operating incomeB. other business incomeC. management feeD. main business income33. in order to record and reflect the assets overage, shortage and damage, should set up (B) subjects.A. liquidation of fixed assetsB. property to be disposed ofC. long t
27、erm prepaid expensesD. operating expenses 34. production cost manufacturing costs and other cost category breakdown (B) commonly used books.A. three column typeB. debit multi column typeQuantity and amount of C.D. credit multi column type35. cash journal and bank deposit journal must adopt (B) accou
28、nt bookA. loose leaf typeB. subscription formC. for future referenceD. compound currency36. according to the (A), the account books can be divided into chronological books, ledger books and reference books.A. useB. appearance formC. formatD. enable time37. in a certain period of time to record a num
29、ber of similar economic business accounting certificate is (B)A. original certificateB. cumulative certificateC. accounting voucherD. primary voucher38. debit registration of expense (cost) accounts (A)A. increase in occurrenceDecrease in B.Increase or decrease of C.D. the closing number of this per
30、iod is 39., and the balance of the prepaid account is equal to (B)A. initial balance + credit amount - debit amountB. initial balance + debit amount - credit amountC. initial balance + credit amount + debit amount accounting trainingD. initial balance - credit amount - debit amount40. accounting ite
31、ms can be classified into (D) according to the detailed degree of economic content they reflectA. two subjects and three subjectsB. asset class, liability class, owners equity class, cost class, profit and loss categoryC. first level subjects and two level subjectsD. first level subjects and detaile
32、d subjectsTwo, multiple-choice questions (information points of each of the following, there were two correct answers, or more than two with the press sheet, select your 2B. pencil for filling. This kind of topic 30 items, each item of 1 points, a total of 30 points. Multiselect, choose less wrong o
33、r the election did not score. )Less than 1. of income factors include (BCD)A. non operating incomeB. sales revenueC. provides labor incomeD. transfer of usufruct of assets2. in the following items, the current assets are (ABCD)A. cash in handB. inventoryC. bank depositsD. trading financial assets3.
34、accounting basic assumptions which belong to the basic conditions of enterprise accounting include (ABCD)A. accounting entityB. currency measurementC. continued operationD. Accounting Division4. the relationship between the following subjects and accounts is correct. (ABCD) both are of the same cali
35、ber and the same in natureB. account is the basis for setting subjectsC. accounts have a certain format and structure, and accounting subjects do not have format and structureD. doesnt have an account, and subjects dont work5. under debit and credit bookkeeping,The following items that do not belong
36、 to borrow include (ABC)Decrease in A. assets or increase in equityThe increase in B. assets or the increase in equity, C, decrease in assets or decrease in equityAn increase in D. assets or a decrease in equity6. the production of a product directly consumed 3000 yuan of raw materials, the producti
37、on workshop consumed 2000 yuan of raw materials, incorrect accounting entries include (ABD)A. borrow: production cost - material 5000 loan: raw material 5000B.: manufacturing costs 5000 Loans: raw materials 5000C.: production costs - a material 3000 manufacturing costs 2000 Loans: raw materials 5000
38、D.: production costs - a material 3000 management costs 2000 Loans: raw materials 500The following 7. are included in the debit and credit accounting rules (ACD)A. assets and equity decreased simultaneously, with a decrease in totalB. assets and liabilities increased by one decrease, the total incre
39、aseC. assets and equity increased simultaneously, with an increase in totalD. internally increased and decreased, with the total unchangedAt the end of 8. a company calculates the depreciation fee of the fixed assets such as machinery and equipment used in the workshop this month, and the following
40、entries are incorrect (ACD). (8000)A.: production cost 8000 Credits: accumulated depreciation 8000B.: manufacturing costs 8000 Credits: accumulated depreciation 8000C.: management fee 8000 Credits: accumulated depreciation 8000D.: manufacturing costs 8000 Loans: fixed assets 8009. the enterprise bor
41、rowed 80000 yuan from the bank for 9 months, and deposited it in the bank. The incorrect accounting entries were (ABD)A.: short term loans 80000 Loans: bank deposits 80000B.: bank deposits 80000 Loans: long-term loans 80000C.: bank deposits 80000 Loans: short term loans 80000D.: bank deposits 80000
42、Loans: accounts payable 8000010. a company uses bank deposit to pay 12000 yuan for the 6 months of the second half of the year, and the following accounting entries are incorrect (BCD)A.: 12000 credit: 12000 of bank depositB.: management costs 12000 Loans: bank deposits 12000C.: manufacturing costs
43、12000 Loans: prepaid expenses 12000D.: production costs 12000 Loans: bank deposits 1200011. in the following items, the original certificate is included (ABCD)A. loan noteB. requisitionC. payroll settlement summaryD. material requisition12. withdrawing cash from banks should not be compiled (ABD)A.
44、transfer voucherB. cash receipt voucherC. bank deposit voucherD. bank deposit voucher13. the following business does not require the preparation of bank deposit voucher (ABD)A. purchase by bank depositB. accepts a deviceC. borrowed money from banks and deposited them in banksD. stresses capital surp
45、lus for capital increase14. cash journal and bank deposit journal should not be used (ACD) account book.A. loose leaf typeB. subscription formC. for future referenceD. duplex15., raw materials, inventory goods and other inventory ledger, generally do not use (ABD) account book.A. three column typeB.
46、 multi column typeQuantity and amount of C.D. horizontal line registration16. when registering a book, when the full page is filled, the following incorrect operation is (ABD)A. only calculates the occurrence of this pageB. calculates only the balance of this pageC. calculates the amount and balance of this page, and at the same time, the word turn page is ma