會計(jì)學(xué)原理（雙語）智慧樹知到課后章節(jié)答案2023年下山東女子學(xué)院

會計(jì)學(xué)原理（雙語）智慧樹知到課后章節(jié)答案2023年下山東女子學(xué)院山東女子學(xué)院

第一章測試

通過歸集一定計(jì)算對象上的全部費(fèi)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(jì)方法是（）。Aspecialaccountingmethodfordeterminingthetotalcostandunitcostofeachobjectbyaggregatingthetotalexpensesofacertaincalculationobjectis()

A:設(shè)置賬戶SettingupaccountsB:成本計(jì)算CostcalculationC:復(fù)式記賬Double-entrybookkeepingD:編制財(cái)務(wù)報(bào)告Preparingfinancialreports

答案:成本計(jì)算Costcalculation

會計(jì)具有雙重屬性，即（）。Accountinghasdoubleattributes,namely().

A:社會性與綜合性SocialityandcomprehensivenessB:系統(tǒng)性與技術(shù)性SystematicnessandtechnicalityC:技術(shù)性與社會性TechnicalityandsocialityD:綜合性與系統(tǒng)性Comprehensivenessandsystematicness

答案:技術(shù)性與社會性Technicalityandsociality

關(guān)于會計(jì)的產(chǎn)生與發(fā)展，下列說法中正確的有（

）。Thefollowingcorrectstatementsontheoriginanddevelopmentofaccountinginclude(

).

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

答案:會計(jì)是生產(chǎn)活動(dòng)發(fā)展到一定階段的產(chǎn)物Accountingistheproductofthedevelopmentofproductionactivitiestoacertainstage.;會計(jì)從產(chǎn)生到現(xiàn)在經(jīng)歷了一個(gè)漫長的發(fā)展歷程Accountinghasexperiencedalongjourneyofdevelopmentsinceitsinception.;經(jīng)濟(jì)越發(fā)展，會計(jì)越重要Themoretheeconomydevelops,themoreimportantaccountingis.;會計(jì)是為適應(yīng)生產(chǎn)活動(dòng)發(fā)展的需要而產(chǎn)生的Accountingisgeneratedtomeettheneedsofthedevelopmentofproductionactivities.

下列關(guān)于會計(jì)作用的說法正確的有（）。Whichofthethefollowingstatementsabouttheroleofaccountingarecorrect?().

A:保證企業(yè)投入資產(chǎn)的安全和完整GuaranteethesafetyandintegrityofassetsinvestedbyenterprisesB:為國家進(jìn)行宏觀調(diào)控、制定經(jīng)濟(jì)政策提供信息ProvideinformationforthecountrytocarryoutmacroeconomicregulationandformulateeconomicpoliciesC:加強(qiáng)經(jīng)濟(jì)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(cái)務(wù)報(bào)告，以便于其作出正確的投資、信貸決策。Providefinancialreportstoinvestorsandcreditorssothattheycanmaketherightinvestmentandcreditdecisions.

答案:保證企業(yè)投入資產(chǎn)的安全和完整Guaranteethesafetyandintegrityofassetsinvestedbyenterprises;為國家進(jìn)行宏觀調(diào)控、制定經(jīng)濟(jì)政策提供信息Provideinformationforthecountrytocarryoutmacroeconomicregulationandformulateeconomicpolicies;加強(qiáng)經(jīng)濟(jì)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(cái)務(wù)報(bào)告，以便于其作出正確的投資、信貸決策。Providefinancialreportstoinvestorsandcreditorssothattheycanmaketherightinvestmentandcreditdecisions.

從提供信息這個(gè)角度來說，會計(jì)目標(biāo)一定不會隨著社會經(jīng)濟(jì)的發(fā)展而變化。Fromtheperspectiveofprovidinginformation,accountingobjectiveswillnotchangewiththedevelopmentofsocialeconomy.

A:對B:錯(cuò)

答案:錯(cuò)

會計(jì)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(jì)逐漸從生產(chǎn)職能中分離出來，成為獨(dú)立的職能。（）Accountingisonlyanincidentalpartoftheproductionfunctionintheinitialstageofitsemergence.Withthecontinuousdecreaseofsurplusproducts,accountinggraduallyseparatesfromtheproductionfunctionandbecomesanindependentfunction.()

A:對B:錯(cuò)

答案:錯(cuò)

會計(jì)核算是會計(jì)監(jiān)督的基礎(chǔ)，會計(jì)監(jiān)督是會計(jì)核算質(zhì)量的保障。（）Accountingcalculationisthebasisofaccountingsupervision,andaccountingsupervisionisthequalityguaranteeofaccountingcalculation.()

A:錯(cuò)B:對

答案:對

會計(jì)目標(biāo)的決策有用觀要求兩權(quán)分離必須通過資本市場進(jìn)行。（）Thedecision-usefulnessapproachofaccountingobjectivesrequiresthatseparationofownershipandcontrolmustbecarriedoutthroughthecapitalmarket.()

A:對B:錯(cuò)

答案:對

會計(jì)學(xué)科體系中包括理論會計(jì)學(xué)和應(yīng)用會計(jì)學(xué)兩大部分。（）Theaccountingsubjectsystemincludestwomajorparts:theoreticalaccountingandappliedaccounting.()

A:錯(cuò)B:對

答案:對

第二章測試

企業(yè)所擁有的資產(chǎn)從財(cái)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:債權(quán)人CreditorsB:企業(yè)職工EmployeesC:債務(wù)人DebtorsD:企業(yè)法人Enterprisejuridicalperson

答案:債權(quán)人Creditors

下列各項(xiàng)中屬于流動(dòng)負(fù)債的是（）。Amongthefollowingitems,thecurrentliabilitiesare().

A:應(yīng)付賬款A(yù)ccountspayableB:短期借款Short-termloanC:應(yīng)付票據(jù)NotespayableD:存貨Inventory

答案:應(yīng)付賬款A(yù)ccountspayable;短期借款Short-termloan;應(yīng)付票據(jù)Notespayable

下列選項(xiàng)中，屬于無形資產(chǎn)的是()。Thosethatareintangibleassetamongthefollowingoptionsare（）

A:機(jī)器設(shè)備MachineryequipmentB:專利權(quán)PatentC:商標(biāo)權(quán)TrademarkD:著作權(quán)Copyright

答案:專利權(quán)Patent;商標(biāo)權(quán)Trademark;著作權(quán)Copyright

會計(jì)對象是會計(jì)所要反映和監(jiān)督的內(nèi)容，它界定了會計(jì)工作的內(nèi)容和范圍。（）Accountingobjectisthecontentthataccountingshouldreflectandsupervise,anditdefinesthecontentandscopeofaccountingwork.()

A:對B:錯(cuò)

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(fù)債后的余額。（）Owner'sequityisequaltothebalanceofallassetsminusallliabilities.()

A:對B:錯(cuò)

答案:對

非流動(dòng)負(fù)債的償還期均在1年以上，流動(dòng)負(fù)債的償還期均在1年以內(nèi)。（）Therepaymentperiodofnon-currentliabilitiesismorethanoneyear,andtherepaymentperiodofcurrentliabilitiesislessthanoneyear.()

A:對B:錯(cuò)

答案:錯(cuò)

第三章測試

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(gè)會計(jì)年度相關(guān)的，應(yīng)作為（）。Anyexpenditureincurredinordertoformtheproductionandoperationcapacityandtoobtainprofitsinsubsequentperiods,thatis,thebenefitsofexpenditurerelatedtoseveralaccountingyears,shallberegardedas().

A:營業(yè)性支出OperationalexpenditureB:營業(yè)外支出Non-operatingexpensesC:收益性支出RevenueexpenditureD:資本性支出Capitalexpenditure

答案:資本性支出Capitalexpenditure

企業(yè)的會計(jì)期間是（）。Theaccountingperiodofanenterpriseis().

A:人為劃分的ArtificiallydividedB:營業(yè)年度BusinessyearC:一個(gè)周轉(zhuǎn)過程AturnoverprocessD:自然形成的Naturallyformed

答案:人為劃分的Artificiallydivided

“企業(yè)對交易或者事項(xiàng)進(jìn)行會計(jì)確認(rèn)、計(jì)量和報(bào)告應(yīng)當(dāng)保持應(yīng)有的謹(jǐn)慎，不應(yīng)高估資產(chǎn)或者收益、低估負(fù)債或者費(fèi)用?！边@一規(guī)定體現(xiàn)的是會計(jì)信息質(zhì)量要求的（）原則。Enterprisesshouldbeprudentinaccountingrecognition,measurementandreportingoftransactionsorevents,andshouldnotoverestimateassetsorearnings,underestimateliabilitiesorexpenses.Thisregulationembodiesthe()principleofaccountinginformationqualityrequirements.

A:重要性原則MaterialityprincipleB:謹(jǐn)慎性原則PrudenceprincipleC:可比性原則ComparabilityprincipleD:及時(shí)性原則Timelinessprinciple

答案:謹(jǐn)慎性原則Prudenceprinciple

按權(quán)責(zé)發(fā)生制原則要求，下列項(xiàng)目中關(guān)于收入確認(rèn)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(jià)值50000元，確認(rèn)為本月收入Signingasalescontractthismonth,whichstipulatesthatabatchofgoodswillbesoldnextmonth,withavalueof50,000yuan,willberecognizedasrevenueforthismonth.B:本月月初收到上月利息收入3000元，確認(rèn)為本月財(cái)務(wù)費(fèi)用貸方3000元Earlierthismonth,3,000yuanofinterestincomefromlastmonthwasreceived,whichiscredited3,000yuantofinancialexpensesofthismonth.C:本月收到上月產(chǎn)品銷售收入30000元，已存入銀行，確認(rèn)為本月收入Receivedlastmonth'ssalesrevenueof30,000yuan,whichhasbeendepositedinthebankandrecognizedasthismonth'srevenue.D:本月銷售產(chǎn)品一批，價(jià)值20000元，貨款尚未收到，已確認(rèn)為收入Abatchofproductsworth20

000yuanweresoldthismonth.Thepaymentforgoodshasnotbeenreceivedandhasbeenrecognizedasrevenue.

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

000yuanweresoldthismonth.Thepaymentforgoodshasnotbeenreceivedandhasbeenrecognizedasrevenue.

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

A:可比性原則ComparabilityprincipleB:實(shí)質(zhì)重于形式SubstanceoverformC:謹(jǐn)慎性原則PrudenceprincipleD:可靠性原則Reliabilityprinciple

答案:可比性原則Comparabilityprinciple

企業(yè)在組織會計(jì)核算時(shí)，應(yīng)遵循的會計(jì)假設(shè)包括（）。Theaccountingassumptionsthatenterprisesshouldfollowinorganizingaccountinginclude().

A:持續(xù)經(jīng)營GoingconcernassumptionB:會計(jì)分期AccountingperiodconventionassumptionC:貨幣計(jì)量MoneymeasurementassumptionD:會計(jì)主體Accountingentityassumption

答案:持續(xù)經(jīng)營Goingconcernassumption;會計(jì)分期Accountingperiodconventionassumption;貨幣計(jì)量Moneymeasurementassumption;會計(jì)主體Accountingentityassumption

會計(jì)計(jì)量屬性主要包括（）。Accountingmeasurementattributesmainlyinclude().

A:重置成本ReplacementcostB:歷史成本HistoricalcostC:現(xiàn)值PresentvalueD:可變現(xiàn)凈值Netrealizablevalue

答案:重置成本Replacementcost;歷史成本Historicalcost;現(xiàn)值Presentvalue;可變現(xiàn)凈值Netrealizablevalue

一般來說，法律主體必然是會計(jì)主體，會計(jì)主體也必然是法律主體。（）Generallyspeaking,thelegalentitymustbetheaccountingentity,andtheaccountingentitymustbethelegalentity.()

A:對B:錯(cuò)

答案:錯(cuò)

收付實(shí)現(xiàn)制和權(quán)責(zé)發(fā)生制的主要區(qū)別是確認(rèn)收入和費(fèi)用的標(biāo)準(zhǔn)不同。（）Themaindifferencebetweencashbasisandaccrualbasisisthedifferentcriteriaforrecognizingrevenueandexpenses.()

A:錯(cuò)B:對

答案:對

不以營利為目的的單位，一定會用權(quán)責(zé)發(fā)生制作為會計(jì)期間的損益確認(rèn)標(biāo)準(zhǔn)。（）Institutionsthatdonotaimatmakingprofitsmustuseaccrualbasisaccountingasthecriterionofprofitandlossrecognitionduringtheaccountingperiod.()

A:對B:錯(cuò)

答案:錯(cuò)

第四章測試

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

A:資產(chǎn)類科目AssettitleB:負(fù)債類科目LiabilitytitleC:總分類科目GeneralledgertitleD:明細(xì)分類科目Subsidiaryledgertitle

答案:總分類科目Generalledgertitle;明細(xì)分類科目Subsidiaryledgertitle

總分類賬戶與明細(xì)分類賬戶平行登記的要點(diǎn)有（）。Themainpointsofparallelregistrationbetweengeneralledgeraccountandsubsidiaryledgeraccountare().

A:登記內(nèi)容相同ThesamecontentofregistrationB:登記方向相同ThesamedirectionofregistrationC:登記金額相同ThesameamountofregistrationD:登記時(shí)間相同Thesametimeofregistration

答案:登記內(nèi)容相同Thesamecontentofregistration;登記方向相同Thesamedirectionofregistration;登記金額相同Thesameamountofregistration

存在著對應(yīng)關(guān)系的賬戶稱為對應(yīng)賬戶。（）Accountswithcorrespondingrelationshipsarecalledcorrespondingaccounts.()

A:對B:錯(cuò)

答案:對

會計(jì)分錄按其所運(yùn)用賬戶的多少分為簡單會計(jì)分錄和復(fù)合會計(jì)分錄。（）Accountingentriescanbedividedintosimpleaccountingentriesandcompoundaccountingentriesaccordingtothenumberofaccountsitincludes.()

A:對B:錯(cuò)

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(cuò)B:對

答案:錯(cuò)

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

A:賬戶登記的經(jīng)濟(jì)內(nèi)容EconomiccontentofaccountregistrationB:賬戶登記的日期DateofaccountregistrationC:賬戶的具體格式SpecificformatofaccountD:賬戶中登記增減金額的欄次Columnofincreasedordecreasedamountsregisteredinaccounts

答案:賬戶中登記增減金額的欄次Columnofincreasedordecreasedamountsregisteredinaccounts

進(jìn)行復(fù)式記賬時(shí)，對任何一項(xiàng)經(jīng)濟(jì)業(yè)務(wù)登記的賬戶數(shù)量應(yīng)是（）。Fordouble-entrybookkeeping,thenumberofaccountsregisteredforanyeconomicbusinessshallbe().

A:一個(gè)OneB:兩個(gè)或兩個(gè)以上TwoormoreC:兩個(gè)TwoD:三個(gè)Three

答案:兩個(gè)或兩個(gè)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:1000B:13000C:3000D:2000

答案:3000

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

A:資金運(yùn)動(dòng)變化規(guī)律LawofcapitalmovementchangeB:會計(jì)賬戶基本結(jié)構(gòu)BasicstructureofaccountsC:平行登記基本原理BasicprinciplesofparallelregistrationD:會計(jì)等式平衡原理Accountingequationbalanceprinciple

答案:會計(jì)等式平衡原理Accountingequationbalanceprinciple

簡單會計(jì)分錄是指（）。Simpleaccountingentriesreferto().

A:一借多貸的會計(jì)分錄AccountingentrieswithonedebitandmultiplecreditsB:多借多貸的會計(jì)分錄AccountingentrywithmultipledebitsandcreditsC:一借一貸的會計(jì)分錄AccountingentrieswithonedebitandonecreditD:多借一貸的會計(jì)分錄Accountingentrywithmultipledebitsandonecredit

答案:一借一貸的會計(jì)分錄Accountingentrieswithonedebitandonecredit

第五章測試

有限責(zé)任公司增資擴(kuò)股時(shí)，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(jì)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:盈余公積SurplusreserveB:股本CapitalshareC:實(shí)收資本Paid-incapitalD:資本公積Capitalreserve

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(jià)20000元，增值稅稅額為2600元，入庫前發(fā)生的挑選整理費(fèi)用為1000元，則該批原材料的入賬價(jià)值為（）。AmanufacturingenterpriseisageneraltaxpayerofVAT.Inthisperiod,thepurchasepriceofrawmaterialsis20,000yuanindicatedintheinvoice,thevalue-addedtaxis2,600yuan,andthecostofsortingandselectingexpensesbeforewarehousingis1,000yuan.Thenthecostoftherawmaterialsis()

A:21000元B:22600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(jī)構(gòu)臨時(shí)借入的款項(xiàng)稱為（）。Thetemporaryborrowingoffundsneededbyenterprisestomaintainnormalproductionandoperationfrombanksandotherfinancialinstitutionsiscalled()

A:長期借款Long-termloansB:短期借款Short-termloanC:應(yīng)付賬款A(yù)ccountspayableD:長期負(fù)債Long-termliabilities

答案:短期借款Short-termloan

關(guān)于企業(yè)的實(shí)收資本，下列說法中正確的有（）。Whichofthefollowingstatementsarecorrectaboutthepaid-incapitalofanenterprise().

A:是企業(yè)進(jìn)行正常經(jīng)營的條件ItistheconditionsforenterprisestooperatenormallyB:是企業(yè)實(shí)際收到投資人投入的資本金ItisthecapitalthatenterprisesactuallyreceivefrominvestorsC:在生產(chǎn)經(jīng)營中取得的收益不得直接增加實(shí)收資本Therevenuefromproductionandoperationshallnotdirectlyincreasethepaid-incapital.D:是企業(yè)向外投出的資產(chǎn)Itistheassetsthatanenterpriseinvestsoutward

答案:是企業(yè)進(jìn)行正常經(jīng)營的條件Itistheconditionsforenterprisestooperatenormally;是企業(yè)實(shí)際收到投資人投入的資本金Itisthecapitalthatenterprisesactuallyreceivefrominvestors;在生產(chǎn)經(jīng)營中取得的收益不得直接增加實(shí)收資本Therevenuefromproductionandoperationshallnotdirectlyincreasethepaid-incapital.

下列賬戶中，月末應(yīng)該沒有余額的有（）。Whichofthefollowingaccountswouldbenobalanceattheendofthemonth().

A:“生產(chǎn)成本”賬戶ProductioncostaccountB:“管理費(fèi)用”賬戶AdministrationexpensesaccountC:“制造費(fèi)用”賬戶ManufacturingoverheadaccountD:“應(yīng)付職工薪酬”賬戶Employeebenefitspayableaccount

答案:“管理費(fèi)用”賬戶Administrationexpensesaccount;“制造費(fèi)用”賬戶Manufacturingoverheadaccount

關(guān)于“制造費(fèi)用”賬戶，下列說法中正確的有（）。Regardingthemanufacturingoverheadaccount,thefollowingcorrectstatementsare().

A:貸方登記分配轉(zhuǎn)入產(chǎn)品成本的制造費(fèi)用AllocationofmanufacturingoverheadcalculatedintothecostofproductsrecordedoncreditB:借方登記實(shí)際發(fā)生的各項(xiàng)制造費(fèi)用TheactualmanufacturingoverheadincurredrecordedondebitC:期末余額在借方，表示在產(chǎn)品的制造費(fèi)用TheendingbalanceisonthedebitsidewhichrepresentsthemanufacturingoverheadoftheproductinprocessD: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(fèi)用Allocationofmanufacturingoverheadcalculatedintothecostofproductsrecordedoncredit;借方登記實(shí)際發(fā)生的各項(xiàng)制造費(fèi)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(jìn)而確定營業(yè)外利潤。Inordertofollowthematchingprinciple,enterprisesshoulddeductnon-operatingexpensesfromnon-operatingrevenuetodeterminenon-operatingprofit.()

A:錯(cuò)B:對

答案:錯(cuò)

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(jì)入當(dāng)期損益。（）Interestexpenditureonlong-termloansshallbecapitalizedorrecordedintocurrentprofitsandlossesaccordingtothespecificconditionofinterestexpenditure.()

A:對B:錯(cuò)

答案:對

“財(cái)務(wù)費(fèi)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(fèi)用。（）The"financialexpenses"accountbelongstotheprofitandlossaccount,whichisusedtoaccountforallkindsoffinancingexpensesincurredbyenterprisesinordertoraisefundsforproductionandoperation.()

A:錯(cuò)B:對

答案:對

企業(yè)實(shí)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:錯(cuò)B:對

答案:對

第六章測試

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

A:“庫存現(xiàn)金”賬戶CashonhandaccountB:“應(yīng)收賬款”賬戶AccountsreceivableaccountC:“庫存商品”賬戶MerchandiseinventoryaccountD:“原材料”賬戶Rawmaterialsaccount

答案:“應(yīng)收賬款”賬戶Accountsreceivableaccount

“累計(jì)折舊”賬戶按其經(jīng)濟(jì)內(nèi)容分類屬于（）。"AccumulatedDepreciation"accountsareclassifiedas()accordingtotheireconomiccontent.

A:抵減賬戶ContraaccountB:負(fù)債類賬戶LiabilityaccountC:資產(chǎn)類賬戶AssetaccountD:費(fèi)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:結(jié)算賬戶SettlementaccountB:投資權(quán)益賬戶InvestmentequityaccountC:盤存賬戶InventoryaccountD:費(fèi)用類賬戶Expensesaccount

答案:費(fèi)用類賬戶Expensesaccount

“稅金及附加”賬戶按其經(jīng)濟(jì)內(nèi)容分類屬于（）?！癟axesandSurcharges”accountisclassifiedas()accordingtoitseconomiccontent.

A:費(fèi)用類賬戶ExpensesaccountB:負(fù)債類賬戶LiabilityaccountC:收入類賬戶RevenueaccountD:資產(chǎn)類賬戶Assetaccount

答案:費(fèi)用類賬戶Expensesaccount

賬戶的用途是指通過賬戶記錄（）。Thepurposeofanaccountistousetheaccountrecordto()

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

答案:能提供什么核算指標(biāo)Provideaccountingindicators;表明開設(shè)和運(yùn)用賬戶的目的Indicatethepurposeofestablishingandapplyingaccounts

賬戶分類的主要標(biāo)志有（）。Themainsymbolofaccountclassificationare().

A:賬戶的經(jīng)濟(jì)內(nèi)容TheeconomiccontentofaccountsB:賬戶的用途和結(jié)構(gòu)ThepurposeandstructureofaccountsC:賬戶與會計(jì)報(bào)表的關(guān)系RelationshipbetweenaccountsandfinancialstatementsD:賬戶的名稱Titleofaccount

答案:賬戶的經(jīng)濟(jì)內(nèi)容Theeconomiccontentofaccounts;賬戶的用途和結(jié)構(gòu)Thepurposeandstructureofaccounts;賬戶與會計(jì)報(bào)表的關(guān)系Relationshipbetweenaccountsandfinancialstatements

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

答案:“生產(chǎn)成本”"Productioncost";“制造費(fèi)用”"Manufacturingoverhead"

收入計(jì)算賬戶除了能提供貨幣指標(biāo)外，還可以提供實(shí)物指標(biāo)。（）Therevenuecalculationaccountcanprovidenotonlymonetaryindicators,butalsophysicalindicators.（）

A:錯(cuò)B:對

答案:錯(cuò)

對于某一個(gè)賬戶而言，當(dāng)其分類標(biāo)志確定時(shí)，其歸屬的類別也是唯一的。（）Foranaccount,whenitsclassificationcriteriadetermined,thecategoryofitsattributionisalsounique.()

A:對B:錯(cuò)

答案:錯(cuò)

賬戶按其經(jīng)濟(jì)內(nèi)容分類，實(shí)質(zhì)上是按會計(jì)對象的具體內(nèi)容進(jìn)行分類。（）Accountsareclassifiedaccordingtotheireconomiccontent,whichisessentiallyclassifiedaccordingtothespecificcontentoftheaccountingobject.()

A:對B:錯(cuò)

答案:對

第七章測試

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

A:材料的買價(jià)MaterialpurchasepriceB:運(yùn)輸途中的合理損耗ReasonablelossintransportationC:入庫前的挑選整理費(fèi)用SelectingandsortingexpensesbeforewarehousingD:管理部門辦公費(fèi)Officeexpensesofmanagementdepartment

答案:管理部門辦公費(fèi)Officeexpensesofmanagementdepartment

下列各項(xiàng)中，不屬于產(chǎn)品成本項(xiàng)目的是（）。Whichofthefollowingitemsdoesnotbelongtoproductioncost().

A:期間費(fèi)用PeriodexpensesB:直接人工DirectlaborC:制造費(fèi)用ManufacturingoverheadD:直接材料DirectMaterial

答案:期間費(fèi)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(fèi)用：生產(chǎn)領(lǐng)用原材料60000元，生產(chǎn)工人工資20000元，制造費(fèi)用10000元，管理費(fèi)用15000元，銷售費(fèi)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:90000元B:118000元C:95000元D:83000元

答案:95000元

應(yīng)計(jì)入產(chǎn)品成本，但在發(fā)生時(shí)不能分清應(yīng)由何種產(chǎn)品負(fù)擔(dān)的費(fèi)用，應(yīng)該（）。Ifanexpenseshouldbecountedintotheproductcost,however,itishardtodistinguishwhichproductshouldbearthecost,thentheexpenseshouldbe().

A:直接計(jì)入當(dāng)期損益Countedintothecurrentprofitandlossdirectly.B:作為管理費(fèi)用處理CountedintoadministrativeexpensesC:計(jì)入制造費(fèi)用，期末再分配計(jì)入產(chǎn)品成本Countedintothemanufacturingoverheadfirstandthenreallocateitintothecostofproductionattheendoftheterm.D:直接記入生產(chǎn)成本賬戶Countedintotheaccountofcostofproductiondirectly.

答案:計(jì)入制造費(fèi)用，期末再分配計(jì)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(jìn)行決策和核算經(jīng)濟(jì)效益的重要因素Costisanimportantfactorforenterprisestomakedecisionsandcalculateeconomicbenefits.B:成本是決定商品價(jià)格的基礎(chǔ)，是使產(chǎn)品具有競爭力的前提條件Costisthebasisfordeterminingcommoditypricesandtheprerequisiteforcompetitivenessofproducts.C:成本是計(jì)量經(jīng)營耗費(fèi)和確定補(bǔ)償尺度的重要工具CostisanimportanttoolformeasuringoperatingexpensesanddeterminingcompensationscaleD: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(biāo)Costisanimportantindicatortomeasurethelevelofenterprisemanagementandtheresultsofvariousaspectsofwork.

答案:成本是企業(yè)進(jìn)行決策和核算經(jīng)濟(jì)效益的重要因素Costisanimportantfactorforenterprisestomakedecisionsandcalculateeconomicbenefits.;成本是決定商品價(jià)格的基礎(chǔ)，是使產(chǎn)品具有競爭力的前提條件Costisthebasisfordeterminingcommoditypricesandtheprerequisiteforcompetitivenessofproducts.;成本是計(jì)量經(jīng)營耗費(fèi)和確定補(bǔ)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(biāo)Costisanimportantindicatortomeasurethelevelofenterprisemanagementandtheresultsofvariousaspectsofwork.

成本計(jì)算的主要程序包括（）。Themainproceduresofcostcalculationinclude().

A:確定成本計(jì)算對象DeterminingthecostcalculatingobjectB:確定成本計(jì)算期DeterminingthecostcalculatingperiodC:確定成本項(xiàng)目DeterminingcostitemsD:歸集和分配有關(guān)費(fèi)用Collectinganddistributingexpenses

答案:確定成本計(jì)算對象Determiningthecostcalculatingobject;確定成本計(jì)算期Determiningthecostcalculatingperiod;確定成本項(xiàng)目Determiningcostitems;歸集和分配有關(guān)費(fèi)用Collectinganddistributingexpenses

可以用來作為分配材料采購費(fèi)用標(biāo)準(zhǔn)的有（）。Whichofthefollowingcanberegardedasstandardstoallocatematerialprocurementcosts.().

A:材料的買價(jià)PurchasePricesofMaterialsB:材料的種類TypesofMaterialsC:材料的體積VolumeofMaterialsD:材料的重量WeightofMaterials

答案:材料的買價(jià)PurchasePricesofMaterials;材料的體積VolumeofMaterials;材料的重量WeightofMaterials

費(fèi)用和成本是既有聯(lián)系又有區(qū)別的兩個(gè)概念，費(fèi)用與特定的計(jì)算對象相聯(lián)系，而成本則與特定的會計(jì)期間相聯(lián)系。（）Expensesandcostsaretwoconceptsthatarebothrelatedanddifferent.Expensesarerelatedtoaparticularcalculationobject,whilecostsarerelatedtoaparticularaccountingperiod.()

A:錯(cuò)B:對

答案:錯(cuò)

成本計(jì)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:錯(cuò)B:對

答案:對

產(chǎn)品成本計(jì)算方法一經(jīng)選定，一般不得隨意變動(dòng)。（）Oncethemethodofcalculatingproductcosthasbeenselected,itisgenerallynotallowedtochangeatwill.()

A:對B:錯(cuò)

答案:對

第八章測試

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

A:所起作用相同ThesameroleB:經(jīng)濟(jì)責(zé)任的當(dāng)事人相同ThesamepartywitheconomicresponsibilityC:編制時(shí)間相同ThesamepreparationtimeD:反映經(jīng)濟(jì)業(yè)務(wù)的內(nèi)容相同Thesamecontentreflectingeconomicbusiness

答案:反映經(jīng)濟(jì)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:銀行存款收款憑證CashinbankreceiptvoucherB:銀行存款付款憑證CashinbankpaymentvoucherC:現(xiàn)金付款憑證CashonhandpaymentvoucherD:現(xiàn)金收款憑證Cashonhandreceiptvoucher

答案:現(xiàn)金付款憑證Cashonhandpaymentvoucher

外來原始憑證一般都是（）。Originalvouchersfromoutsidearegenerally().

A:一次憑證One-timevouchersB:匯總原始憑證SummaryoriginalvouchersC:累計(jì)憑證AccumulativevouchersD:記賬憑證Bookkeepingvouchers

答案:一次憑證One-timevouchers

填制原始憑證時(shí)應(yīng)符合的一般要求有（）。TheGeneralrequirementsthatshouldbemetwhenfillingtheoriginalvoucherare().

A:內(nèi)容齊全CompletecontentB:記錄真實(shí)AuthenticrecordC:手續(xù)完備CompleteproceduresD:書寫規(guī)范Normativewriting

答案:內(nèi)容齊全Completecontent;記錄真實(shí)Authenticrecord;手續(xù)完備Completeprocedures;書寫規(guī)范Normativewriting

會計(jì)憑證的保管應(yīng)做到（）。Accountingvouchersshouldbekept().

A:定期歸檔以便查閱PeriodicfilingforthepurposeofconsultingB:查閱會計(jì)憑證要有手續(xù)ProceduresthatarerequiredforconsultingaccountingvouchersC:保證會計(jì)憑證的安全完整EnsuringthesafetyandintegrityofaccountingvouchersD:由企業(yè)隨意銷毀Destroyedbytheenterpriseatwill

答案:定期歸檔以便查閱Periodicfilingforthepurposeofconsulting;查閱會計(jì)憑證要有手續(xù)Proceduresthatarerequiredforconsultingaccountingvouchers;保證會計(jì)憑證的安全完整Ensuringthesafetyandintegrityofaccountingvouchers

所有會計(jì)憑證都是登記賬簿的直接依據(jù)。（）Allaccountingvouchersarethedirectbasisofregisteringaccountingbooks.()

A:錯(cuò)B:對

答案:錯(cuò)

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(cuò)

答案:錯(cuò)

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

A:錯(cuò)B:對

答案:錯(cuò)

實(shí)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(cuò)B:對

答案:對

除結(jié)賬和更正錯(cuò)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:錯(cuò)B:對

答案:對

第九章測試

下列選項(xiàng)中適用于數(shù)量金額式賬頁的是（

）。Whichofthefollowingoptionsisapplicabletothequantity-priceaccountpage.(

)

A:應(yīng)收賬款明細(xì)賬AccountsreceivablesubsidiaryledgerB:生產(chǎn)成本明細(xì)賬Productioncostsubsidiaryledger

C:產(chǎn)品銷售成本明細(xì)賬CostofgoodssoldsubsidiaryledgerD:庫存商品明細(xì)賬Merchandiseinventorysubsidiaryledger

答案:庫存商品明細(xì)賬Merchandiseinventorysubsidiaryledger

下列選項(xiàng)中必須逐日逐筆登記的賬簿是（）。Whichofthefollowingaccountingbooksthatmustberecordedeachtransactiononadailybasis().

A:備查賬MemorandumbookB:明細(xì)賬SubsidiaryledgerC:日記賬JournalD:總賬Generalledger

答案:日記賬Journal

期末根據(jù)賬簿記錄，把一定期間內(nèi)所發(fā)生的經(jīng)濟(jì)業(yè)務(wù)，在全部登記入賬的基礎(chǔ)上，結(jié)算出每個(gè)賬戶的本期發(fā)生額和期末余額，并將期末余額轉(zhuǎn)入下期或下年新賬，在會計(jì)上稱為（）。Attheendoftheperiod,accordingtotherecordsinaccountingbooks,theeconomictransactionsoccurredinacertainperiodshallberecordedinaccountingbooks,thecurrentoccurrenceamountandtheendingbalanceofeachaccountshallbesettled,andtheendingbalanceshallbetransferredtothenextperiodorthenextyear'snewaccount.Thisiscalled()inaccounting.

A:對賬ReconciliationB:結(jié)賬ClosingC:調(diào)賬AdjustmentD:查賬Checking

答案:結(jié)賬Closing

賬簿按用途不同可分為（）。Accountingbookscanbedividedinto()accordingtotheirpurposes.

A:備查賬簿MemorandumbookB:序時(shí)賬簿ChronologicalbookC:分類賬簿LedgerbookD:訂本式賬簿BoundBook

答案:備查賬簿Memorandumbook;序時(shí)賬簿Chronologicalbook;分類賬簿Ledgerbook

下列選項(xiàng)中，屬于對賬內(nèi)容的有（）。Whichofthefollowingoptionsbelongtothecontentofreconciliation().

A:賬表核對ReconciliationofaccountingbooksandfinancialstatementsB:賬實(shí)核對ReconciliationofaccountingbooksandactualpropertyC:賬賬核對ReconciliationbetweenaccountingbooksD:賬證核對Reconciliationofaccountingbooksandaccountingvouchers

答案:賬表核對Reconciliationofaccountingbooksandfinancialstatements;賬實(shí)核對Reconciliationofaccountingbooksandactualproperty;賬賬核對Reconciliationbetweenaccountingbooks;賬證核對Reconciliationofaccountingbooksandaccountingvouchers

三欄式賬簿一般適用于費(fèi)用、成本等明細(xì)賬。（）Three-columnaccountingbooksareg