我
- 正确
- 错误
- 正确
- 错误
- 正确
- 错误
- 正确
- 错误
- 正确
- 错误
- 正确
- 错误
- an lang="EN-US" ><span lang="EN-US" >A.主营业务利润<span lang="EN-US" >
- B.营业利润<span lang="EN-US" >
- C.利润总额<span lang="EN-US" >
- D.净利润<span lang="EN-US" >
- 22
-
第53题：
收回货款
- an lang="EN-US" >1500元存人银行，记账凭证中误将金额填为<span lang="EN-US" >15000元，并已人账。错账的更正方法是（）。<span lang="EN-US" ><span lang="EN-US" >A.用划线更正法更正<span lang="EN-US" >
- B.用蓝字借记“银行存款”账户<span lang="EN-US" >1500元，贷记“应收账款”账户<span lang="EN-US" >1500元<span lang="EN-US" >
- C.用红字借记&l
- dquo;应收账款”账户<span lang="EN-US" >15000元，贷记“银行存款”账户<span lang="EN-US" >15000元<span lang="EN-US" ><span lang="EN-US" >D.用红字借记“银行存款”账户<span lang="EN-US" >13500元，贷记“应收账款”账户<span lang="EN-US" >13500元<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.资产增加<span lang="EN-US" >
- B.所有者权益增加<span lang="EN-US" >
- C.负债增加<span lang="EN-US" >
- D.负债减少<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.稽核<span lang="EN-US" >
- B.债权债务账目的登记<span lang="EN-US" >
- C.会计档案的保管<span lang="EN-US" >
- D.收入、费用账目的登记<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.内容是否真实<span lang="EN-US" >
- B.书写是否正确<span lang="EN-US" >
- C.科目是否正确<span lang="EN-US" >
- D.金额是否正确<span lang="EN-US" >
- 26
-
第50题：
某企业
- an lang="EN-US" >5月末编制的试算平衡表如下<span lang="EN-US" >账户名称<span lang="EN-US" >&n
- bsp; 期初余额<span lang="EN-US" > 本期发生额<span lang="EN-US" > 期末余额<span lang="EN-US" ><span lang="EN-US" > &n
- C.②<span lang="EN-US" >=80000+30000-0=110000
- D.②<span lang="EN-US" >=270000-70000-90000=110000
- an lang="EN-US" ><span lang="EN-US" >A.预付款项<span lang="EN-US" >
- B.预收款项<span lang="EN-US" >
- C.应交款项<span lang="EN-US" >
- D.应收款项<span lang="EN-US" >
- an lang="EN-US" >20万元，正确的说法有（）。<span lang="EN-US" ><span lang="EN-US" >A.借记“固定资产”<span lang="EN-US" >20万元<span lang="EN-US" >
- B.贷记“实收资本”<span lang="EN-US" >20万元<span lang="EN-US" >
- C.贷记&l
- dquo;固定资产”<span lang="EN-US" >20万元<span lang="EN-US" ><span lang="EN-US" >D.借记“实收资本”<span lang="EN-US" >20万元<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.资产<span lang="EN-US" >=负债<span lang="EN-US" >+所有者权益<span lang="EN-US" >
- B.收入<span lang="EN-US" >-费用<span lang="EN-US" >=利润<span lang="EN-US" >
- C.借方发生额<span lang="EN-US" >=贷方发生额<span lang="EN-US" >
- D.期初余额 本期增加额<span lang="EN-US" >-本期减少额<span lang="EN-US" >=期末余额<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.应付债券<span lang="EN-US" >
- B.长期应付款<span lang="EN-US" >
- C.应付股利<span lang="EN-US" >
- D.应付账款<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.更正会计科目和金额同时错误的记账凭证<span lang="EN-US" >
- B.登记减少数<span lang="EN-US" >
- C.未印有余额方向的，在余额栏内登记相反方向数额<span lang="EN-US" >
- D.更正会计科目正确但金额多记的记账凭证<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.产成品——<span lang="EN-US" >A产品<span lang="EN-US" >
- B.原材料——甲材料<span lang="EN-US" >
- C.财务费用&m
- dash;—<span lang="EN-US" >B产品<span lang="EN-US" ><span lang="EN-US" >D.应收账款——<span lang="EN-US" >M公司<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.出售产品取得的收入<span lang="EN-US" >
- B.购买债券取得的利息收入<span lang="EN-US" >
- C.对外单位罚款所取得的收入<span lang="EN-US" >
- D.出售材料取得的收入<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.办理现金结算业务<span lang="EN-US" >
- B.登记现金和银行存款总账<span lang="EN-US" >
- C.保管会计档案<span lang="EN-US" >
- D.登记现金和银行存款日记账<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.“库存商品”<span lang="EN-US" >
- B.“生产成本”<span lang="EN-US" >
- C.&l
- dquo;自制半成品”<span lang="EN-US" ><span lang="EN-US" >D.“包装物”<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.增值税<span lang="EN-US" >
- B.消费税<span lang="EN-US" >
- C.城市维护建设税<span lang="EN-US" >
- D.资源税<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.应保管期限<span lang="EN-US" >
- B.已保管期限<span lang="EN-US" >
- C.销毁档案的名称、卷号、册数、起止年度<span lang="EN-US" >
- D.销毁时间<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.限额领料单<span lang="EN-US" >
- B.职工困难补助发放表<span lang="EN-US" >
- C.实存账存对比表<span lang="EN-US" >
- D.发料凭证汇总表<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.材料物资账的明细账一般用数量金额式<span lang="EN-US" >
- B.成本费用账的明细账一般用多栏式<span lang="EN-US" >
- C.债权债务账的明细账一般用三栏式<span lang="EN-US" >
- D.收入收益类明细账一般用横线登记式<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.主营业务收入<span lang="EN-US" >
- B.主营业务成本<span lang="EN-US" >
- C.主营业务税金及附加<span lang="EN-US" >
- D.营业外收入<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.“主营业务税金及附加”<span lang="EN-US" >
- B.“其他应交款”<span lang="EN-US" >
- C.&l
- dquo;应交税费——应交城建税”<span lang="EN-US" ><span lang="EN-US" >D.“营业费用”<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.资产账户的借方发生额合计<span lang="EN-US" >=负债账户的贷方发生额合计<span lang="EN-US" >
- B.资产账户的借方发生额合计<span lang="EN-US" >=资产账户的贷方发生额合计<span lang="EN-US" >
- C.全部账户的借方发生额合计<span lang="EN-US" >=全部账户的贷方发生额合计<span lang="EN-US" >
- D.全部账户的借方余额合计<span lang="EN-US" >=全部账户的贷方余额合计<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.从银行提取现金<span lang="EN-US" >3000元备用<span lang="EN-US" >
- B.将现金<span lang="EN-US" >50000元存人银行<span lang="EN-US" >
- C.销售产品<span lang="EN-US" >35100元货款存入银行<span lang="EN-US" >
- D.收回甲单位前欠货款<span lang="EN-US" >20000元<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.以银行存款偿还前欠货款<span lang="EN-US" >40000元<span lang="EN-US" >
- B.向银行借人长期借款一笔，金额<span lang="EN-US" >1000000元<span lang="EN-US" >
- C.购人材料<span lang="EN-US" >10000元，款项未付<span lang="EN-US" >
- D.收回甲单位前欠货款<span lang="EN-US" >46000元<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.会计主体<span lang="EN-US" >
- B.持续经营<span lang="EN-US" >
- C.货币计量<span lang="EN-US" >
- D.会计分期<span lang="EN-US" >
- an lang="EN-US" >380000元，随机附带不单独计价的几套软件，其现行市场价值为<span lang="EN-US" >50000元。该批计算机的人账价值为（）元。<span lang="EN-US" ><span lang="EN-US" >A.380000
- B.385000
- C.330000
- D.300400
- an lang="EN-US" ><span lang="EN-US" >A.以银行存款<span lang="EN-US" >50000元购买材料<span lang="EN-US" >
- B.结转完工产品成本<span lang="EN-US" >40000元<span lang="EN-US" >
- C.购买机器设备<span lang="EN-US" >20000元，货款未付<span lang="EN-US" >
- D.收回客户所欠的货款<span lang="EN-US" >30000元<span lang="EN-US" >
- an lang="EN-US" >2700元，原借<span lang="EN-US" >3000元，交回多余现金<span lang="EN-US" >300元。则报销时的会计分录为（）。<span lang="EN-US" ><span lang="EN-US" >A.借：现金<span lang="EN-US" >&n
- bsp; 300管理费用<span lang="EN-US" > 2700贷：银行存款<span lang="EN-US" > 3000<span lang="EN-US" >B.借：管理费用<span lang="EN-US" > 2700现金<span lang="EN-US" > 30
- C.借：管理费用<span lang="EN-US" > 3000贷：其他应收款<span lang="EN-US" > 3000
- D.借：管理费用<span lang="EN-US" > 3000贷：应收账款<span lang="EN-US" > 3000
- an lang="EN-US" ><span lang="EN-US" >A.串户<span lang="EN-US" >
- B.漏登某一账户发生额<span lang="EN-US" >
- C.重复登记某一账户发生额<span lang="EN-US" >
- D.某一账户金额错记<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.借方<span lang="EN-US" >
- B.贷方<span lang="EN-US" >
- C.相同方向<span lang="EN-US" >
- D.相反方向<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.材料的买价<span lang="EN-US" >
- B.材料的运杂费<span lang="EN-US" >
- C.材料采购人员的差旅费<span lang="EN-US" >
- D.入库前的挑选整理费<span lang="EN-US" >
- 52
-
第24题：
- an lang="EN-US" >&n
- bsp;根据《现金管理条例》规定，下列不能用现金支付的是（）。<span lang="EN-US" ><span lang="EN-US" >A.职工工资<span lang="EN-US" ><span lang="EN-US" >B.差旅费<span lang="EN-US" >
- C.职工困难补助<span lang="EN-US" >
- D.归还借款<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.为了保证编制会计报表的及时性，企业可以提前结账<span lang="EN-US" >
- B.结账就是把所有账户都结平<span lang="EN-US" >
- C.年度结账时在本年合计行下通栏划双红线<span lang="EN-US" >
- D.结账时，对没有余额的账户应在“借”或“贷”余额方向栏内写“无”字<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.本期借方发生额<span lang="EN-US" >
- B.期末余额<span lang="EN-US" >
- C.本期贷方发生额<span lang="EN-US" >
- D.本期发生额<span lang="EN-US" >
- an lang="EN-US" >25000元，本期贷方发生额为<span lang="EN-US" >24000元，其有关明细分类账户的发生额分别为：甲材料本期借方发生额为<span lang="EN-US" >8000元，贷方发生额为<span lang="EN-US" >6000元；乙材料借方发生额为<span lang="EN-US" >13000元，贷方发生额<span lang="EN-US" >16000元；则丙材料的本期借贷方发生额分别是（）。<span lang="EN-US" ><sp
- B.借方发生额为<span lang="EN-US" >4000元，贷方发生额<span lang="EN-US" >2000元<span lang="EN-US" >
- C.借方发生额为<span lang="EN-US" >4000元，贷方发生额为<span lang="EN-US" >l0000元<span lang="EN-US" >
- D.借方发生额为<span lang="EN-US" >6000元，贷方发生额<span lang="EN-US" >8000元<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.资产负债表<span lang="EN-US" >
- B.记账凭证<span lang="EN-US" >
- C.财务制度<span lang="EN-US" >
- D.财务报告<span lang="EN-US" >
- 57
-
第18题：
某企业
- an lang="EN-US" >6月末“应收账款”总账余额为<span lang="EN-US" >100000元（借方），其中应收账款——甲单位余额为<span lang="EN-US" >l20000元（借方），应收账款——乙单位余额为<span lang="EN-US" >20000元（贷方），该公司假定未设“预收账款”账户，则期末编制资产负债表时，填列在“应收账款”项目下的金额
- B.120000元<span lang="EN-US" >
- C.20000元<span lang="EN-US" >
- D.-20000元<span lang="EN-US" >
- 58
-
第19题：
某项设备原值为
- an lang="EN-US" >90000元，预计净残值<span lang="EN-US" >2700元，预计使用<span lang="EN-US" >l5000小时，实际使用<span lang="EN-US" >12000小时，其中第五年实际使用<span lang="EN-US" >3000小时，采用工作量法第五年应计提折旧（）元。<span lang="EN-US" ><span lang="EN-US" >A.18000
- B.17460
- C.22500
- D.21825
- an lang="EN-US" ><span lang="EN-US" >A.某一特定日期<span lang="EN-US" >
- B.某一会计期间<span lang="EN-US" >
- C.某年度<span lang="EN-US" >
- D.某个月末<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.规模大、业务多<span lang="EN-US" >
- B.规模小、业务少<span lang="EN-US" >
- C.规模大、收付款业务多<span lang="EN-US" >
- D.规模小、收付款业务多<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.应收账款<span lang="EN-US" >
- B.其他应交款<span lang="EN-US" >
- C.累计折旧<span lang="EN-US" >
- D.应付职工薪酬<span lang="EN-US" >
- ash;—未分配利润”账户为借方余额，填写的方法为（）。<span lang="EN-US" ><span lang="EN-US" >A.以正数列示<span lang="EN-US" >
- B.以负数列示<span lang="EN-US" >
- C.用红字列示<span lang="EN-US" >
- D.用蓝字列示<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.平行登记法<span lang="EN-US" >
- B.汇总登记法<span lang="EN-US" >
- C.分类登记法<span lang="EN-US" >
- D.逐笔登记法<span lang="EN-US" >
- an lang="EN-US" >4800元错记为<span lang="EN-US" >8400元<span lang="EN-US" >更正时正确的方法是（）。<span lang="EN-US" ><span lang="EN-US" >A.划线更正法<span lang="EN-US" >
- B.红字冲销法<span lang="EN-US" >
- C.补充登记法<span lang="EN-US" >
- D.褪色药水法<span lang="EN-US" >
- 65
-
第11题：
- an lang="EN-US" >&n
- bsp;预付下半年度的报刊杂志费，应编制的记账凭证是（）。<span lang="EN-US" ><span lang="EN-US" >A.收款凭证<span lang="EN-US" ><span lang="EN-US" >B.转账凭证<span lang="EN-US" >
- C.付款凭证<span lang="EN-US" >
- D.汇总凭证<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.企业日记账上加<span lang="EN-US" >
- B.银行对账单上加<span lang="EN-US" >
- C.企业日记账上减<span lang="EN-US" >
- D.银行对账单上减<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.费用发生额<span lang="EN-US" >
- B.费用减少额<span lang="EN-US" >
- C.费用转销额<span lang="EN-US" >
- D.减少发生额<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.购人设备款未付<span lang="EN-US" >
- B.购人设备款已支付<span lang="EN-US" >
- C.向银行借人款项<span lang="EN-US" >
- D.归还银行借款<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.“短期借款”账户<span lang="EN-US" >
- B.“应收账款”账户<span lang="EN-US" >
- C.&l
- dquo;应付账款”账户<span lang="EN-US" ><span lang="EN-US" >D.“应交税费”账户<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.辅助材料<span lang="EN-US" >
- B.辅助生产成本<span lang="EN-US" >
- C.折旧费<span lang="EN-US" >
- D.累计折旧<span lang="EN-US" >
- an lang="EN-US" >l00000元，增值税<span lang="EN-US" >17000元，货款尚未收回。该笔业务编制的会计分录是（）。<span lang="EN-US" ><span lang="EN-US" >A.一借一贷<span lang="EN-US" >
- B.一借多贷<span lang="EN-US" >
- C.一贷多借<span lang="EN-US" >
- D.多借多贷<span lang="EN-US" >
- an lang="EN-US" ><span lang="EN-US" >A.管理费用<span lang="EN-US" >
- B.销售费用<span lang="EN-US" >
- C.制造费用<span lang="EN-US" >
- D.财务费用<span lang="EN-US" >
- 73
-
第
- AN style="COLOR: #ff3300">5</SPAN>题：“预收账款”账户属于（）账户。<SPAN lang=EN-US><SPAN lang=EN-US>A.负债类<SPAN lang=EN-US><SPAN lang=EN-US><SPAN style="FONT-SIZE: 12pt">
- B.</SPAN>债权类<SPAN lang=EN-US><SPAN lang=EN-US><SPAN style="FONT-SIZE: 12pt">
- C.</SPAN>资产类<SPAN lang=EN-US><SPAN lang=EN-US><SPAN style="FONT-SIZE: 12pt">
- D.</SPAN>收人类<SPAN lang=EN-US>
- an lang="EN-US" ><span lang="EN-US" >A.明晰性<span lang="EN-US" >
- B.相关性<span lang="EN-US" >
- C.重要性<span lang="EN-US" >
- D.可比性<span lang="EN-US" >
- an lang="EN-US" >l60万元，负债总额为<span lang="EN-US" >60万元，本月发生下列业务：①向银行借入<span lang="EN-US" >30万元短期借款；②收回前欠货款<span lang="EN-US" >l5万元；③以银行存款购人一台<span lang="EN-US" >7万元的设备。其月末的资产总额为（）。<span lang="EN-US" ><span lang="EN-US" >A.160万元<span lang="EN-US" >
- B.190万元<span lang="EN-US" >
- C.212万元<span lang="EN-US" >
- D.197万元<span lang="EN-US" >
