會計學(xué)原理（雙語）智慧樹知到期末考試答案2024年

會計學(xué)原理（雙語）智慧樹知到期末考試答案2024年會計學(xué)原理（雙語）在正常情況下，一個賬戶的增加發(fā)生額與其期末余額記在賬戶的（）。Undernormalcircumstances,theincreaseoccurrenceamountofanaccountanditsendingbalancearerecordedintheaccountof().

A:貸方CreditsideB:借方DebitsideC:相反方向TheoppositedirectionD:相同方向Thesamedirection答案:相同方向Thesamedirection下列憑證中，屬于外來原始憑證的是（）。Amongthefollowingvouchers,theonethatbelongstooriginalvouchersfromoutsideis().

A:付款憑證PaymentvoucherB:上繳稅費的收據(jù)ReceiptfortaxpaymentC:領(lǐng)料單MaterialrequisitionD:收款憑證Receiptvoucher答案:上繳稅費的收據(jù)Receiptfortaxpayment某企業(yè)由于編制記賬憑證或過賬過程中存在某些錯誤，月底試算平衡表未能平衡。經(jīng)核查有關(guān)記錄，發(fā)現(xiàn)有下列錯誤：“收回貨款7600元存入銀行，記賬憑證科目正確，但憑證金額誤記為6700元，已經(jīng)登記入賬”，則該企業(yè)應(yīng)該采用的錯賬更正法為（

）。Duetosomeerrorsintheprocessofpreparingbookkeepingvouchersor

postingaccounts,thetrialbalanceattheendofthemonthcannotbebalanced.Aftercheckingtherelevantrecords,thefollowingerrorswerefound:'7,600yuanoftherecoveredmoneywasdepositedinthebank,andtheentriesofthebookkeepingvoucherswerecorrect,buttheamountofthevoucherswasmistakenlyrecordedas6,700yuan,whichhasbeenregisteredfortheaccount',thenthecorrectionmethodthattheenterpriseshouldadoptis(

).

A:其他方法都可以O(shè)thermethodscanbeused.B:實地盤點法PhysicalinventorymethodC:劃線更正法CorrectionbydrawingalineD:補(bǔ)充登記法Correctionbyextrarecording答案:補(bǔ)充登記法Correctionbyextrarecording以下各項中不能通過資產(chǎn)負(fù)債表了解的會計信息是（）。Amongthefollowingitems,theaccountinginformationthatcannotbeunderstoodthroughthebalancesheetis().

A:企業(yè)資金的來源渠道和構(gòu)成ChannelsandcompositionofenterprisefundsB:企業(yè)所擁有或控制的資源及其分布ResourcesownedorcontrolledbyenterprisesandtheirdistributionC:企業(yè)在一定期間內(nèi)現(xiàn)金流入與流出的信息及增減變動的原因InformationoncashinflowsandoutflowsandreasonsforchangesinincreaseanddecreaseduringagivenperiodoftimeD:企業(yè)非流動資產(chǎn)的總額及其構(gòu)成Totalamountandcompositionofnon-currentassetsofenterprises答案:企業(yè)在一定期間內(nèi)現(xiàn)金流入與流出的信息及增減變動的原因Informationoncashinflowsandoutflowsandreasonsforchangesinincreaseanddecreaseduringagivenperiodoftime會計的反映職能不具有（）。Thereflectionfunctionofaccountingdoesnothave().

A:連續(xù)性ContinuityB:系統(tǒng)性SystematicnessC:全面性ComprehensivenessD:主觀性Subjectivity答案:主觀性Subjectivity2X19年7月31日，甲企業(yè)結(jié)轉(zhuǎn)本月?lián)p益類賬戶。其中“主營業(yè)務(wù)收入”為300000元，“其他業(yè)務(wù)收入”為2000元，“主營業(yè)務(wù)成本”為138000元，“管理費用”為11540元，“銷售費用”為1000元，“財務(wù)費用”為2500元，“營業(yè)外支出”為5400元。該企業(yè)在結(jié)轉(zhuǎn)損益類賬戶時，“本年利潤”賬戶借方金額為（

）。OnJuly31st,2X19,EnterpriseAcarriedovertheprofitandlossaccountsofthismonth.Amongthem,the"primeoperatingrevenue"is300,000yuan,the"Otheroperatingrevenue"is2000yuan,the"primeoperatingcost"is138,000yuan,the"administrateexpenses"is11,540yuan,the"sellingexpenses"is1,000yuan,the"financialexpenses"is2,500yuan,andthe"non-operatingexpenses"is5,400yuan.Aftercarrying-overprofitandlossaccounts,thedebitamountofthe"currentyearprofit"accountis(

).

A:143560B:302000C:138000D:158440答案:1584402X19年7月10日，甲公司銷售A產(chǎn)品不含稅價款250000元，增值稅銷項稅額32500元，已收款，則該企業(yè)進(jìn)行會計處理時應(yīng)計入主營業(yè)務(wù)收入的金額是（）元。OnJuly10th2X19,CompanyAsellsproductAwithouttaxpriceof250,000yuanandVATsalestaxof32,500yuan.Theamountthatshouldbeincludedintheprimeoperatingrevenueis()yuan.

A:32500B:282500C:217500D:250000答案:250000旭輝公司從新華工廠購入甲、乙兩種材料：甲材料5000千克；乙材料2000千克，購入甲、乙材料的外地運雜費為7000元（不考慮增值稅等），全部款項用銀行存款支付，運雜費按照材料的重量比例進(jìn)行分配，材料尚未驗收入庫，則應(yīng)計入甲、乙材料采購成本中的運雜費分別是（）。XuhuiCompanypurchasedmaterialsAandBfromXinhuaFactory:Amaterial5,000kg;Bmaterial2000kg,foreignfreightandmiscellaneouschargesofAandBmaterial7,000yuan(excludingVAT),allofwhicharepaidbycashinbank,andfreightandmiscellaneouschargesarechargedaccordingtodistributionoftheweightratioofmaterials,materialshavenotyetbeencheckedandstored,thefreightandmiscellaneouschargesthatshouldbeincludedintheprocurementcostsofmaterialsAandBare().

A:5000元，2000元5000yuan,2000yuanB:1684元，5316元1684yuan,5316yuanC:5316元，1684元5316yuan,1684yuanD:2000元，5000元2000yuan，5000yuan答案:5000元，2000元5000yuan,2000yuan通過復(fù)式記賬可以了解每一項經(jīng)濟(jì)業(yè)務(wù)的（）。Throughdouble-entrybookkeeping,wecanunderstand()ofeveryeconomicbusiness.

A:合理性RationalityB:來龍去脈TheinsandoutsC:經(jīng)濟(jì)業(yè)務(wù)類型EconomictransactiontypeD:合法性Legitimacy答案:來龍去脈Theinsandouts序時賬簿按其記錄內(nèi)容的不同可以分為（）。Chronologicalbookcanbedividedinto()accordingtothecontentoftheirrecords.

A:庫存現(xiàn)金日記賬和普通日記賬CashjournalandgeneraljournalB:普通日記賬和特種日記賬GeneraljournalandspecialjournalC:普通日記賬和日記總賬GeneraljournalandjournalledgerD:三欄式日記賬和多欄式日記賬Three-columnandmultiple-columnjournal答案:普通日記賬和特種日記賬Generaljournalandspecialjournal所得稅費用期末應(yīng)轉(zhuǎn)入（）賬戶的借方。Theaccountofincometaxexpenseshallbetransferredtothedebitof()accountattheendoftheperiod.

A:“營業(yè)外收入”NonoperatingrevenueB:“本年利潤”CurrentyearprofitC:“利潤分配”ProfitdistributionD:“主營業(yè)務(wù)收入”Primeoperatingrevenue答案:“本年利潤”Currentyearprofit5月1日，光明公司向工商銀行借入短期借款500000元，期限5個月，年利率為3.0%，每季度付息一次，光明公司已將借入的資金存入銀行。則5月31日光明公司計提短期借款的本月利息費用時，應(yīng)借記（）。OnMay1st,GuangmingCompanyborrowed500,000yuanfromICBCforaperiodoffivemonthswithanannualinterestrateof3.0%paidquarterly.GuangMingCompanyhasdepositedtheborrowedfundsintothebank.OnMay31th,GuangMingCompanyshallchargethemonthlyinterestexpensesforshort-termloans,anditshouldbedebitedto().

A:“應(yīng)付利息”賬戶InterestpayableaccountB:“短期借款”賬戶Short-termloanaccountC:“財務(wù)費用”賬戶FinancialexpensesaccountD:“管理費用”賬戶Administrativeexpensesaccount答案:“財務(wù)費用”賬戶Financialexpensesaccount某企業(yè)用銀行存款支付廣告費2000元，則企業(yè)在進(jìn)行會計處理時，應(yīng)借記（

）。Ifanenterprisepaysanadvertisingfeeof2,000yuanwithcashinbank,itshallbedebitedto(

).

A:“財務(wù)費用”賬戶FinancialexpensesaccountB:“銷售費用”賬戶SellingexpensesaccountC:“管理費用”賬戶AdministrativeexpensesaccountD:“銀行存款”賬戶Cashinbankaccount答案:“銷售費用”賬戶Sellingexpensesaccount科目匯總表與匯總記賬憑證的共同優(yōu)點是（）。Thecommonadvantageoftheaccountingtitlesummaryandthesummarybokkeepingvoucheris().

A:進(jìn)行發(fā)生額試算平衡TrialbalanceofoccurrenceamountB:總括反映同類經(jīng)濟(jì)業(yè)務(wù)OverallreflectionofsimilareconomicbusinessC:簡化總分類賬登記工作SimplifyingthegeneralledgerregistrationD:保持科目之間的對應(yīng)關(guān)系Maintainingcorrespondencebetweenaccountingtitle答案:簡化總分類賬登記工作Simplifyingthegeneralledgerregistration某企業(yè)年初未分配利潤為200萬元，本年實現(xiàn)的凈利潤為2000萬元，按10%計提法定盈余公積，按5%計提任意盈余公積，宣告發(fā)放現(xiàn)金股利160萬元，則企業(yè)本年末的未分配利潤為（）。Theundistributedprofitofanenterpriseatthebeginningoftheyearis2millionyuan,thenetprofitrealizedthisyearis20millionyuan,thestatutorysurplusreserveiscalculatedby10%,thearbitrarysurplusreserveiscalculatedby5%,andthedeclarationofcashdividendis1.6millionyuan,thentheundistributedprofitoftheenterpriseattheendofthisyearis().

A:1740萬元17.4millionyuanB:1748萬元17.48millionyuanC:1710萬元17.1millionyuanD:1734萬元17.34millionyuan答案:1740萬元17.4millionyuan在可預(yù)見的未來，會計主體不會破產(chǎn)清算，所持有的資產(chǎn)將正常運營，所負(fù)有的負(fù)債將正常償還。這是基于會計的（）。Intheforeseeablefuture,theaccountingentitywillnotgobankruptandliquidate,theassetsitholdswilloperatenormally,andtheliabilitiesitbearswillberepaidnormally.Thisisbasedon().

A:貨幣計量假設(shè)MoneymeasurementassumptionB:會計分期假設(shè)AccountingperiodconventionassumptionC:會計主體假設(shè)AccountingentityassumptionD:持續(xù)經(jīng)營假設(shè)Goingconcernassumption答案:持續(xù)經(jīng)營假設(shè)Goingconcernassumption職工張某出差預(yù)借差旅費3000元，企業(yè)以現(xiàn)金支付。則企業(yè)在進(jìn)行會計處理時，應(yīng)借記（）。Zhang,anemployee,borrows3000yuaninadvancefortravelexpenses,whichispaidbytheenterpriseincash.Thentheenterpriseshouldbedebitedto()whencarryingoutaccountingtreatment.

A:“其他應(yīng)付款”賬戶OtheraccountspayableaccountB:“庫存現(xiàn)金”賬戶CashonhandaccountC:“其他應(yīng)收款”賬戶OtherreceivablesaccountD:“管理費用”賬戶Administrativeexpensesaccount答案:“其他應(yīng)收款”賬戶Otherreceivablesaccount車間領(lǐng)料開具的“材料領(lǐng)用單”屬于（）。The"Materialrequisition"issuedbytheworkshopbelongsto().

A:記賬憑證BookkeepingvouchersB:一次憑證One-timevouchersC:外來原始憑證OriginalvouchersfromoutsideD:轉(zhuǎn)賬憑證Transfervouchers答案:一次憑證One-timevouchers在借貸記賬法下，所有者權(quán)益賬戶的期末余額等于（）。Underthedebit-creditbookkeeping,theendingbalanceoftheowner'sequityaccountisequalto().

A:期初借方余額+本期貸方發(fā)生額-本期借方發(fā)生額Debitbalanceatthebeginningoftheperiod+currentcreditoccurrenceamount-currentdebitoccurrenceamountB:期初貸方余額+本期貸方發(fā)生額-本期借方發(fā)生額Creditbalanceatthebeginningoftheperiod+currentcreditoccurrenceamount-currentdebitoccurrenceamountC:期初借方余額+本期借方發(fā)生額-本期貸方發(fā)生額Debitbalanceatthebeginningoftheperiod+currentdebitoccurrenceamount-currentcreditoccurrenceamountD:期初貸方余額+本期借方發(fā)生額-本期貸方發(fā)生額Creditbalanceatthebeginningoftheperiod+currentdebitoccurrenceamount-currentcreditoccurrenceamount答案:期初貸方余額+本期貸方發(fā)生額-本期借方發(fā)生額Creditbalanceatthebeginningoftheperiod+currentcreditoccurrenceamount-currentdebitoccurrenceamount下列原始憑證中屬于累計原始憑證的是（）。Amongthefollowingoriginalvouchers,theonebelongingtotheaccumulativeoriginalvoucheris().

A:限額領(lǐng)料單MaterialsrequisitiononquotaB:差旅費報銷單TravelexpensereimbursementformC:收款收據(jù)ReceiptD:銷貨發(fā)票SalesInvoice答案:限額領(lǐng)料單Materialsrequisitiononquota企業(yè)10月初負(fù)債總額為100萬元，10月份收回應(yīng)收賬款20萬元，用銀行存款歸還短期借款10萬元，預(yù)付購貨款5萬元，到10月末的負(fù)債總額為（）。ThetotalliabilitiesofenterprisesinearlyOctoberare1millionyuan,therecoveredaccountsreceivableinOctoberis200,000yuan,repaymentoftheshort-termloanwithcashinbankis100,000yuan,andtheprepaidpurchasesis50,000yuan,thenthetotalliabilitiesbytheendofOctoberare().

A:90萬元900,000yuanB:110萬元1.1millionyuanC:80萬元800,000yuanD:105萬元1.05millionyuan答案:90萬元900,000yuan借貸記賬法下，下列各項應(yīng)記錄在賬戶借方的是（）。Whichofthefollowingitemsshouldberecordedonthedebitsideoftheaccountaccordingtothedebit-creditbookkeeping().

A:負(fù)債的增加IncreaseinliabilitiesB:收入的增加IncreaseinrevenueC:所有者權(quán)益的增加Increaseinowner'sequityD:費用的增加Increaseinexpenses答案:費用的增加Increaseinexpenses會計反映經(jīng)濟(jì)活動，提供財務(wù)信息主要采用的計量單位是（）。Themainunitofmeasurementusedbyaccountingtoreflecteconomicactivitiesandprovidefinancialinformationis().

A:勞動量度LabormeasurementB:時間量度TimemeasurementC:貨幣量度MoneymeasurementD:實物量度Physicalmeasurement答案:貨幣量度Moneymeasurement庫存現(xiàn)金清查的方法是（）。Themethodofcashonhandpropertyinventoryis().

A:外調(diào)核對法ExternalreconciliationmethodB:與銀行對賬單相核對CheckingwithbankstatementsC:技術(shù)推算法TechnicaldeductionmethodD:實地盤點法Physicalinventorymethod答案:實地盤點法Physicalinventorymethod某企業(yè)為增值稅一般納稅人，2X18年應(yīng)交的各種稅費分別為：增值稅700萬元，消費稅300萬元，城市維護(hù)建設(shè)稅70萬元，教育費附加30萬元，上述各種稅費應(yīng)記入“稅金及附加”賬戶的金額為（）。AnenterpriseisageneraltaxpayerofVAT.Thevarioustaxesandfeespayablein2X18are:VAT7millionyuan,consumptiontax3millionyuan,urbanconstructiontax700,000yuan,andeducationalsurtax300,000yuan.Theabovetaxesandfeesshouldberecordedtothe"taxesandsurcharges"accountas().

A:370萬元3.7millionyuanB:1070萬元10.7millionyuanC:400萬元4millionyuanD:1100萬元11millionyuan答案:400萬元4millionyuan在原材料按實際成本法核算時，將購入的原材料驗收入庫，結(jié)轉(zhuǎn)材料的實際采購成本時，應(yīng)借記（

）。Whentherawmaterialsareaccountedaccordingtotheactualcostvaluation,therawmaterialspurchasedshallbecheckedandstored,andtheactualpurchasingcostofthematerialsshallbedebitedto(

).

A:“原材料”賬戶RawmaterialsaccountB:“在途物資”賬戶MaterialintransitAccountC:“庫存商品”賬戶MerchandiseinventoryaccountD:“生產(chǎn)成本”賬戶Productioncostaccount答案:“原材料”賬戶Rawmaterialsaccount明細(xì)分類賬戶對總分類賬戶具有（）作用。Thesubsidiaryledgeraccounthastheeffectof()onthegeneralledgeraccount.

A:統(tǒng)馭控制ControlB:指導(dǎo)GuidanceC:輔助AssistanceD:補(bǔ)充說明SupplementaryNotes答案:補(bǔ)充說明SupplementaryNotes資產(chǎn)按照現(xiàn)在購買相同或相似資產(chǎn)所需支付的現(xiàn)金或者現(xiàn)金等價物的金額計量的會計計量屬性是（）。Assetsaremeasuredintermsoftheamountofcashorcashequivalentsthatarenowrequiredtopayforthepurchaseofthesameorsimilarassets.Theabovestatementbelongto()accountingmeasurementattribute.

A:歷史成本HistoricalcostB:重置成本ReplacementcostC:可變現(xiàn)凈值NetrealizablevalueD:公允價值Fairvalue答案:重置成本Replacementcost某企業(yè)“盈余公積”賬戶的年初余額為400萬元，本年提取盈余公積540萬元，用盈余公積轉(zhuǎn)增資本320萬元，則該企業(yè)“盈余公積”賬戶的年末余額為（）。Thebalanceofanenterprise's"surplusreserve"accountis4millionyuanatthebeginningoftheyear,5.4millionyuanofsurplusreserveisextractedthisyear,and3.2millionyuanofpaid-incapitalisaddedbysurplusreserve,thenthebalanceoftheenterprise's"surplusreserve"accountattheendoftheyearis().

A:620萬元6.2millionyuanB:1260萬元12.6millionyuanC:940萬元9.4millionyuanD:540萬元5.4millionyuan答案:620萬元6.2millionyuan按清查的范圍不同,可將財產(chǎn)清查分為（）。Propertyinventorycanbedividedinto()accordingtothescopeofinventory.

A:定期清查PeriodicInventoryB:全面清查ComprehensiveInventoryC:局部清查PartialInventoryD:內(nèi)部清查InternalInventory答案:全面清查ComprehensiveInventory###局部清查PartialInventory年末必須結(jié)平，余額為零的賬戶是（）。Attheendoftheyear,theaccountsthathavenobalanceare().

A:銷售費用SellingexpensesB:管理費用AdministrativeexpensesC:主營業(yè)務(wù)收入PrimeoperatingrevenueD:生產(chǎn)成本Productioncost答案:管理費用Administrativeexpenses###銷售費用Sellingexpenses###主營業(yè)務(wù)收入Primeoperatingrevenue下列文件中，屬于自制原始憑證的有（）。Inthefollowingdocuments,theoriginalself-madevouchersare().

A:銀行對賬單BankstatementB:購貨發(fā)票PurchaseInvoicesC:限額領(lǐng)料單MaterialsrequisitiononquotaD:制造費用分配表ManufacturingoverheadallocationTable答案:限額領(lǐng)料單Materialsrequisitiononquota###制造費用分配表ManufacturingoverheadallocationTable以下屬于靜態(tài)會計要素的有（）。Whichofthefollowingarestaticaccountingelements?().

A:利潤ProfitB:負(fù)債LiabilitiesC:收入RevenueD:資產(chǎn)Assets答案:資產(chǎn)Assets###負(fù)債Liabilities甲公司2X19年7月10日，從銀行提取現(xiàn)金30000元，并直接發(fā)放工資，該企業(yè)在進(jìn)行賬務(wù)處理過程中借方可能出現(xiàn)的會計科目有（）。OnJuly10th,2X19,CompanyAwithdraws30,000yuanofcashfromthebankandpayswagesdirectly.Whichofthefollowingaccountingtitlemayberecordedonthedebitduringtheprocessofaccounting().

A:“應(yīng)付職工薪酬”EmployeebenefitspayableB:“短期借款”Short-termloanC:“銀行存款”CashinbankD:“庫存現(xiàn)金”Cashonhand答案:“庫存現(xiàn)金”Cashonhand;“應(yīng)付職工薪酬”Employeebenefitspayable下列賬戶的余額在會計期末時應(yīng)結(jié)轉(zhuǎn)至“本年利潤”賬戶的有（）。Attheendoftheaccountingperiod,thebalanceofthefollowingaccountsthatshouldbetransferredtothe"currentyearprofit"accountare().

A:“主營業(yè)務(wù)收入”賬戶PrimeoperatingrevenueaccountB:“營業(yè)外收入”賬戶Non-operatingrevenueaccountC:“管理費用”賬戶AdministrativeexpensesaccountD:“制造費用”賬戶Manufacturingoverheadaccount答案:“管理費用”賬戶Administrativeexpensesaccount;“營業(yè)外收入”賬戶Non-operatingrevenueaccount;“主營業(yè)務(wù)收入”賬戶Primeoperatingrevenueaccount記賬憑證填制的依據(jù)是（）。Thebasisforfillinginbookkeepingvouchersis().

A:原始憑證OriginalvouchersB:原始憑證匯總表SummaryoforiginalvouchersC:收款憑證ReceiptvouchersD:付款憑證Paymentvouchers答案:原始憑證Originalvouchers###原始憑證匯總表Summaryoforiginalvouchers下列經(jīng)濟(jì)業(yè)務(wù)屬于資產(chǎn)和負(fù)債同時減少的是（）。Whichofthefollowingeconomicoperationscausethesimultaneousreductionofassetsandliabilities?().

A:用銀行存款歸還應(yīng)付賬款RepayaccountspayablewithcashinbankB:以銀行存款購買原材料PurchaserawmaterialswithcashinbankC:用銀行存款歸還銀行借款RepaybankloanswithcashinbankD:銷售產(chǎn)品貨款未收SalesrevenueshasnotbeenReceived答案:用銀行存款歸還銀行借款Repaybankloanswithcashinbank###用銀行存款歸還應(yīng)付賬款Repayaccountspayablewithcashinbank沒有會計要素，就無法編制財務(wù)報告，無法提供會計信息。（）Withoutaccountingelements,itisimpossibletopreparefinancialreportsandprovideaccountinginformation.()

A:對B:錯答案:對利潤表中“本期數(shù)”欄的數(shù)字，應(yīng)根據(jù)各損益類賬戶本期發(fā)生額填列。（）Thefiguresinthe"currentperiodnumber"columnoftheincomestatementshallbefilledinaccordingtothecurrentoccurrenceamountofeachprofitandlossaccount.()

A:錯B:對答案:對總分類賬、庫存現(xiàn)金及銀行存款日記賬一般都采用活頁式賬簿。（）Thegeneralledger,cashjournalandbankjournalgenerallyuseloose-leafbooks.()

A:錯B:對答案:錯某一會計事項是否具有重要性，在很大程度上取決于會計人員的職業(yè)判斷。對于同一會計事項，在某一企業(yè)具有重要性，在另一企業(yè)則不一定具有重要性。（）Thematerialityofanaccountingeventdependstoagreatextentontheprofessionaljudgmentoftheaccountants.Forthesameaccountingmatter,itisimportantinoneenterprise,butnotnecessarilyimportantinanotherenterprise.()

A:錯B:對答案:對實地盤存制是指平時根據(jù)會計憑證在賬簿中登記各種財產(chǎn)的增加數(shù)和減少數(shù)并且得出賬面結(jié)存數(shù)，期末時再通過盤點實物，來確定各種財產(chǎn)的數(shù)量，并據(jù)以確定賬實是否相符的一種盤存制度。（）Thephysicalinventorysystemreferstoaninventorysysteminwhichtheincreasesanddecreasesofvariouspropertiesareregisteredintheaccountingbooksaccordingtothebookkeepingvouchers,thenthebookbalanceisobtained.Attheendoftheperiod,thequantityofvariouspropertiesisdeterminedbycheckingthephysicalobjectstoconfirmwhethertheaccountsareinconformitywiththeactualproperty.()

A:錯B:對答案:錯企業(yè)計算繳納的所得稅費用應(yīng)以凈利潤為基礎(chǔ)，加或減各項納稅調(diào)整因素。（）Thecalculationofincometaxexpensespaidbyenterprisesshallbebasedonnetprofit,andaddorsubtractvarioustaxadjustmentfactors.()

A:錯B:對答案:錯通?？偡诸愘~的登記依據(jù)是記賬憑證，而明細(xì)賬的登記依據(jù)是原始憑證。（）Generally,thegeneralledgerisregisteredonthebasisofbookkeepingvouchers,whilethesubsidiaryledgerisregisteredonthebasisoforiginalvouchers.()

A:對B:錯答案:錯現(xiàn)金日記賬是一種序時賬簿。（）Acashjournalisachronologicalbook.()

A:對B:錯答案:對購貨發(fā)票按照來源劃分是一種自制原始憑證。（）Purchaseinvoiceisaself-madeoriginalvoucheraccordingtoitssource.()

A:錯B:對答案:錯不論短期借款的用途如何，企業(yè)發(fā)生的短期借款利息支出，均應(yīng)計入當(dāng)期損益。（）Regardlessofthepurposeofshort-termloan,theshort-termloaninterestexpenditureoccuredintheenterpriseshallbeincludedinthecurrentprofitsandlosses.()

A:對B:錯答案:對完整的財務(wù)報告應(yīng)包括會計報表、會計報表附注以及其他相關(guān)信息。（）Acompletefinancialreportshallincludefinancialstatements,notestofinancialstatementsandotherrelevantinformation.()

A:對B:錯答案:對在所有賬戶中，左方均登記減少額，右方均登記增加額。（）Inallaccounts,thedecreaseisrecordedontheleftsideandtheincreaseontherightside.()

A:錯B:對答案:錯填制原始憑證時，不符合書寫要求的是（）。Whenfillingintheoriginalvouchers,theonethatdoesnotmeetthewritingrequirementsare().

A:阿拉伯金額數(shù)字前面應(yīng)當(dāng)書寫貨幣幣種符號Currencysymbolsshouldbewritteninfrontofthearabicnumerals.B:金額數(shù)字一律填寫到角、分，無角、分的，寫“00”或符號“-”Theamountofmoneyshouldbefilledintothejiao,fen,ifnojiao,fen,write"00"orsymbol"-"C:幣種符號與阿拉伯金額數(shù)字之間不得留有空白Nogapshouldbeleftbetweencurrencysymbolsandarabicnumerals.D:有角無分的，分位寫“0”或符號“-”Ifthereisnojiao,write"0"orsign"-"inbits.答案:AI參考:正確選項：【B:金額數(shù)字一律填寫到角、分，無角、分的，寫“00”或符號“-”Theamountofmoneyshouldbefilledintothejiao,fen,ifnojiao,fen,write"00"orsymbol"-"】。\n\n在填制原始憑證時，需要遵循一些書寫要求，其中B選項不符合要求。根據(jù)題目描述，原始憑證中金額數(shù)字應(yīng)該填寫到角分，如果無角分則寫“00”或符號“-”。在這種情況下，如果只是簡單地填寫“分”或空白不填，是不符合規(guī)定的。而其他選項A、C、D都是符合原始憑證填制要求的。其中，A選項指出貨幣幣種符號應(yīng)當(dāng)寫在阿拉伯?dāng)?shù)字前，C選項要求幣種符號和阿拉伯?dāng)?shù)字之間不能有空格，D選項則是在有角無分的情況下進(jìn)行分位的填寫。因此，B選項是不符合原始憑證填制要求的。'某企業(yè)以銀行存款40000元直接發(fā)放職工工資，則該企業(yè)應(yīng)該做出的會計處理是（）。Enterprisepaysemployees'wageswithcashinbankof40,000yuan,theaccountingtreatmentthattheenterpriseshouldmakeis().

A:借記“應(yīng)付職工薪酬”賬戶40000元，貸記“生產(chǎn)成本”賬戶40000元Debited40,000yuantothe"employeebenefitspayable"accountandcredited40,000yuantothe"productioncost"account.B:借記“銀行存款”賬戶40000元，貸記“應(yīng)付職工薪酬”賬戶40000元Debited40,000yuantothe"cashinbank"accountandcredited40,000yuanto"employeebenefitspayable"account.C:借記“生產(chǎn)成本”賬戶40000元，貸記“應(yīng)付職工薪酬”賬戶40000元Debited40,000yuantothe"productioncost"accountandcredited40,000yuantothe"employeebenefitspayable"account.D:借記“應(yīng)付職工薪酬”賬戶40000元，貸記“銀行存款”賬戶40000元Debited40,000yuantothe"employeebenefitspayable"accountandcredited40,000yuantothe"cashinbank"account.答案:AI參考:正確選項：C:借記“生產(chǎn)成本”賬戶40000元，貸記“應(yīng)付職工薪酬”賬戶40000元。\n\n解析：該企業(yè)以銀行存款40000元直接發(fā)放職工工資，表示該筆支出是用于生產(chǎn)成本的，所以應(yīng)該借記“生產(chǎn)成本”賬戶，同時貸記“應(yīng)付職工薪酬”賬戶。因此，選項C是正確的。選項A、B、D均存在錯誤，分別涉及到銀行存款和應(yīng)付職工薪酬賬戶的借貸方向錯誤。'甲公司2X19年7月5日，向陽光公司購入A材料38000元，增值稅額為4940元，款已預(yù)付，材料驗收入庫，則下列選項中不正確的是（

）。OnJuly5th,2X19,CompanyApurchased38,000yuanofmaterialAfromSunshineCompany,withavalue-addedtaxof4,940yuan.Thepaymenthasbeenpaidinadvance,andthematerialhasbeencheckedandstored,thefollowingincorrectoptionis(

).

A:借記“原材料——A材料”賬戶38000元Debited38,000yuantotheaccountof"rawmaterial-materialA"B:貸記“預(yù)付賬款”賬戶42940元Credited42,940yuantothe"prepaidaccount"accountC:借記“應(yīng)交稅費—應(yīng)交增值稅（進(jìn)項稅額）”賬戶4940元Debited4,940yuantotheaccountof"taxespayable-valueaddedtaxpayable"D:貸記“預(yù)收賬款”賬戶42940元Credited42,940yuantothe"unearnedrevenue"account答案:AI參考:正確選項是D：貸記“預(yù)收賬款”賬戶42940元。\n\n根據(jù)題目描述，甲公司向陽光公司購入A材料，款項已預(yù)付，材料驗收入庫。因此，應(yīng)該借記原材料賬戶，貸記預(yù)付賬款賬戶。選項D中提到貸記預(yù)收賬款賬戶，與實際情況不符。因此，不正確的選項是D。'某企業(yè)主要生產(chǎn)銷售A、B兩種產(chǎn)品，結(jié)轉(zhuǎn)已銷售A產(chǎn)品成本138000元；結(jié)轉(zhuǎn)已銷售B產(chǎn)品成本30000元，則下列會計處理中正確的是（

）。AnenterprisemainlyproducesandsellstwokindsofproductsAandB,carryingforwardthecostofsoldproductsA138,000yuanandproductsB30,000yuan,whichofthefollowingaccountingtreatmentiscorrect?(

).

A:借：庫存商品——A產(chǎn)品

138000

——B產(chǎn)品

30000

貸：其他業(yè)務(wù)成本

168000Debit:Merchandiseinventory-

product

A138000

-

product

B30000

Credit:Otheroperatingcost

168000B:借：其他業(yè)務(wù)成本

168000

貸：庫存商品——A產(chǎn)品

138000

——B產(chǎn)品

30000Debit:Otheroperatingcost

168000

Credit:Merchandiseinventory-

productA

138000

-

productB

30000C:借：庫存商品——A產(chǎn)品

138000

——B產(chǎn)品

30000

貸：主營業(yè)務(wù)成本

168000Debit:Merchandiseinventory-productA

138000

-productB

30000

Credit:Primeoperatingcost

168000D:借：主營業(yè)務(wù)成本

168000

貸：庫存商品——A產(chǎn)品

138000

——B產(chǎn)品

30000Debit:Primeoperatingcost

168000

Credit:Merchandiseinventory-productA

138000

-productB

30000答案:AI參考:正確選項為：D：借：主營業(yè)務(wù)成本

168000

貸：庫存商品——A產(chǎn)品

138000

——B產(chǎn)品

30000。\n\n解釋：根據(jù)題目描述，企業(yè)主要生產(chǎn)銷售A、B兩種產(chǎn)品，結(jié)轉(zhuǎn)已銷售A產(chǎn)品成本138000元，結(jié)轉(zhuǎn)已銷售B產(chǎn)品成本30000元。因此，應(yīng)該將已銷售A、B產(chǎn)品的成本分別結(jié)轉(zhuǎn)到主營業(yè)務(wù)成本中，即選項D的會計處理方式。選項A和B的會計處理方式錯誤，因為它們將已銷售產(chǎn)品的成本結(jié)轉(zhuǎn)到其他業(yè)務(wù)成本中，而題目中并未提及企業(yè)還有其他業(yè)務(wù)。選項C的會計處理方式也錯誤，因為它將已銷售產(chǎn)品的成本結(jié)轉(zhuǎn)到主營業(yè)務(wù)成本中，但未將庫存商品結(jié)轉(zhuǎn)。'企業(yè)接受投資者投入設(shè)備，會引起（）。Whenanenterpriseacceptsinvestor'sinvestmentinequipment,itwillcause().

答案:AI參考:企業(yè)接受投資者投入設(shè)備，會引起(資產(chǎn)增加)。\n\n答案選項：A.資產(chǎn)增加。'關(guān)于企業(yè)編制的“銀行存款余額調(diào)節(jié)表”，下列說法中正確的是（）。Regarding”bankreconciliationstatement"preparedbyenterprises,thefollowingcorrectstatementarethat().

A:調(diào)節(jié)后雙方余額相