chapter one
1, accounting subject is ().
Answer: The name of the accounting element.
B: name of accounting statement item
C: account book name
D: name of the account
Correct answer: D.
2, about the basic assumptions of accounting, the following statement is incorrect ().
A: Basic accounting assumptions include accounting entity, going concern, accounting period and monetary measurement.
B: If an enterprise goes bankrupt and liquidates, it can continue to adapt to the assumption of going concern with the approval of relevant departments.
C: In China, the Gregorian calendar year is the accounting year of the enterprise, that is, Gregorian calendar 65438+ 10/to 65438+February 3 1.
D: The monetary measurement assumption of accounting contains two meanings: one is to use money as the unified unit of measurement of accounting; Second, as a unit of accounting measurement, the ratio of money is stable.
Correct answer: b
3. Accounts are set up according to accounting subjects, with a certain format and structure, and are used to classify carriers that reflect the increase or decrease of accounting elements and their results.
A: Right.
wrong
Correct answer: Yes.
4. What is the theoretical basis of double entry bookkeeping? Assets = liabilities+owners' equity? Accounting equation of.
A: Right.
wrong
Correct answer: Yes.
5. Which of the following statements about double-entry bookkeeping is correct ()?
A: Economic transactions are recorded in two accounts.
Economic transactions are recorded in two related accounts.
C: Economic business is recorded in two or more related accounts.
Economic transactions are recorded in two or more accounts.
Correct answer: C.
chapter two
1, short-term loans belong to the subject ().
A: Asset category
B: profit and loss category
C: Liabilities
D: category of owner's equity
Correct answer: C.
Credit card is a kind of bank card, also called debit card.
A: Right.
wrong
Correct answer: Yes.
Paying by credit card is equivalent to getting a long-term loan from the bank.
A: Right.
wrong
Correct answer: Wrong.
4. when calculating personal income tax, you can't get it from individuals? Wage income? The deduction is ().
A: Basic old-age insurance
B: miss meal allowance
C: provident fund
D: lunch allowance
Correct answer: D.
5. The five insurances and one gold paid by the enterprise for the individual employees are less than the part borne by the individual employees.
A: Right.
wrong
Correct answer: Wrong.
chapter three
1 Normally, when we buy a house with a loan, we can't choose which loan method ().
A: usury
B: portfolio loan
C: commercial loans
D: provident fund loan
Correct answer: a
2. For us, getting paid is ().
A: As assets increase, income decreases.
B: decrease in assets and income.
C: increase in assets and income
D: decrease in assets and increase in income
Correct answer: C.
3. The lower the asset-liability ratio, the stronger the solvency; On the contrary, the weaker the solvency.
A: Right.
wrong
Correct answer: a
4. The accounting equation on which the balance sheet is compiled is ().
Answer: Debit amount = credit amount.
B: opening balance+debit amount in current period-credit amount in current period = ending balance.