會(huì)計(jì)學(xué)原理（雙語(yǔ)）知到智慧樹(shù)章節(jié)測(cè)試課后答案2024年秋山東女子學(xué)院

會(huì)計(jì)學(xué)原理（雙語(yǔ)）知到智慧樹(shù)章節(jié)測(cè)試課后答案2024年秋山東女子學(xué)院第一章單元測(cè)試

下列選項(xiàng)中屬于近代會(huì)計(jì)史中的兩個(gè)里程碑的是（）。Whichoneofthefollowingitemscouldbeconsideredasthetwomilestonesinthemodernaccountinghistory?().

A:首次出現(xiàn)“會(huì)計(jì)”二字構(gòu)詞連用和設(shè)置了“司會(huì)”官職Forthefirsttime,theword"accounting"wasusedinconjunctionandtheestablishmentofofficialpositionof"SiHui"B:會(huì)計(jì)學(xué)基礎(chǔ)理論的創(chuàng)立和會(huì)計(jì)理論與方法的逐漸分化EstablishmentofbasicaccountingtheoryandgradualdifferentiationofaccountingtheoryandmethodC:生產(chǎn)活動(dòng)中出現(xiàn)了剩余產(chǎn)品和會(huì)計(jì)萌芽階段的產(chǎn)生TheemergenceofsurplusproductsandaccountingembryonicstageinproductionactivitiesD:帕喬利復(fù)式簿記著作的出版和會(huì)計(jì)職業(yè)的出現(xiàn)ThepublicationofPacioli'sdouble-entrybookkeepingandtheemergenceoftheaccountingprofession

答案:帕喬利復(fù)式簿記著作的出版和會(huì)計(jì)職業(yè)的出現(xiàn)ThepublicationofPacioli'sdouble-entrybookkeepingandtheemergenceoftheaccountingprofession通過(guò)歸集一定計(jì)算對(duì)象上的全部費(fèi)用，借以確定各該對(duì)象的總成本和單位成本的一種專門(mén)會(huì)計(jì)方法是（）。Aspecialaccountingmethodfordeterminingthetotalcostandunitcostofeachobjectbyaggregatingthetotalexpensesofacertaincalculationobjectis()

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

答案:成本計(jì)算Costcalculation會(huì)計(jì)具有雙重屬性，即（）。Accountinghasdoubleattributes,namely().

A:社會(huì)性與綜合性SocialityandcomprehensivenessB:綜合性與系統(tǒng)性ComprehensivenessandsystematicnessC:系統(tǒng)性與技術(shù)性SystematicnessandtechnicalityD:技術(shù)性與社會(huì)性Technicalityandsociality

答案:技術(shù)性與社會(huì)性Technicalityandsociality關(guān)于會(huì)計(jì)的產(chǎn)生與發(fā)展，下列說(shuō)法中正確的有（

）。Thefollowingcorrectstatementsontheoriginanddevelopmentofaccountinginclude(

).

A:經(jīng)濟(jì)越發(fā)展，會(huì)計(jì)越重要Themoretheeconomydevelops,themoreimportantaccountingis.B:會(huì)計(jì)從產(chǎn)生到現(xiàn)在經(jīng)歷了一個(gè)漫長(zhǎng)的發(fā)展歷程Accountinghasexperiencedalongjourneyofdevelopmentsinceitsinception.C:會(huì)計(jì)是生產(chǎn)活動(dòng)發(fā)展到一定階段的產(chǎn)物Accountingistheproductofthedevelopmentofproductionactivitiestoacertainstage.D:會(huì)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:經(jīng)濟(jì)越發(fā)展，會(huì)計(jì)越重要Themoretheeconomydevelops,themoreimportantaccountingis.；會(huì)計(jì)從產(chǎn)生到現(xiàn)在經(jīng)歷了一個(gè)漫長(zhǎng)的發(fā)展歷程Accountinghasexperiencedalongjourneyofdevelopmentsinceitsinception.；會(huì)計(jì)是生產(chǎn)活動(dòng)發(fā)展到一定階段的產(chǎn)物Accountingistheproductofthedevelopmentofproductionactivitiestoacertainstage.；會(huì)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(huì)計(jì)作用的說(shuō)法正確的有（）。Whichofthethefollowingstatementsabouttheroleofaccountingarecorrect?().

A:為國(guó)家進(jìn)行宏觀調(diào)控、制定經(jīng)濟(jì)政策提供信息ProvideinformationforthecountrytocarryoutmacroeconomicregulationandformulateeconomicpoliciesB:保證企業(yè)投入資產(chǎn)的安全和完整GuaranteethesafetyandintegrityofassetsinvestedbyenterprisesC:加強(qiáng)經(jīng)濟(jì)核算，為企業(yè)經(jīng)營(yíng)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:為國(guó)家進(jìn)行宏觀調(diào)控、制定經(jīng)濟(jì)政策提供信息Provideinformationforthecountrytocarryoutmacroeconomicregulationandformulateeconomicpolicies；保證企業(yè)投入資產(chǎn)的安全和完整Guaranteethesafetyandintegrityofassetsinvestedbyenterprises；加強(qiáng)經(jīng)濟(jì)核算，為企業(yè)經(jīng)營(yíng)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(lái)說(shuō)，會(huì)計(jì)目標(biāo)一定不會(huì)隨著社會(huì)經(jīng)濟(jì)的發(fā)展而變化。Fromtheperspectiveofprovidinginformation,accountingobjectiveswillnotchangewiththedevelopmentofsocialeconomy.

A:錯(cuò)B:對(duì)

答案:錯(cuò)會(huì)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(huì)計(jì)逐漸從生產(chǎn)職能中分離出來(lái)，成為獨(dú)立的職能。（）Accountingisonlyanincidentalpartoftheproductionfunctionintheinitialstageofitsemergence.Withthecontinuousdecreaseofsurplusproducts,accountinggraduallyseparatesfromtheproductionfunctionandbecomesanindependentfunction.()

A:錯(cuò)B:對(duì)

答案:錯(cuò)會(huì)計(jì)核算是會(huì)計(jì)監(jiān)督的基礎(chǔ)，會(huì)計(jì)監(jiān)督是會(huì)計(jì)核算質(zhì)量的保障。（）Accountingcalculationisthebasisofaccountingsupervision,andaccountingsupervisionisthequalityguaranteeofaccountingcalculation.()

A:錯(cuò)B:對(duì)

答案:對(duì)會(huì)計(jì)目標(biāo)的決策有用觀要求兩權(quán)分離必須通過(guò)資本市場(chǎng)進(jìn)行。（）Thedecision-usefulnessapproachofaccountingobjectivesrequiresthatseparationofownershipandcontrolmustbecarriedoutthroughthecapitalmarket.()

A:對(duì)B:錯(cuò)

答案:對(duì)會(huì)計(jì)學(xué)科體系中包括理論會(huì)計(jì)學(xué)和應(yīng)用會(huì)計(jì)學(xué)兩大部分。（）Theaccountingsubjectsystemincludestwomajorparts:theoreticalaccountingandappliedaccounting.()

A:錯(cuò)B:對(duì)

答案:對(duì)

第二章單元測(cè)試

下列選項(xiàng)中，不屬于反映企業(yè)經(jīng)營(yíng)成果的會(huì)計(jì)要素的是（）。Whichofthefollowingaccountingelementsdoesnotreflecttheoperatingresultofthecompany().

A:收入RevenueB:費(fèi)用ExpenseC:所有者權(quán)益Owners'equityD:利潤(rùn)Profit

答案:所有者權(quán)益Owners'equity企業(yè)的庫(kù)存商品屬于會(huì)計(jì)要素中的（）。Merchandiseinventoryofenterprisesbelongtotheaccountingelementsof().

A:負(fù)債LiabilitiesB:收入RevenueC:所有者權(quán)益Owner'sEquityD:資產(chǎn)Assets

答案:資產(chǎn)Assets企業(yè)所擁有的資產(chǎn)從財(cái)產(chǎn)權(quán)利歸屬來(lái)看，一部分屬于投資者，另一部分屬于（）Accordingtotheownershipofpropertyrights,theassetsownedbyenterprisespartlybelongtoinvestorsandpartlybelongto().。

A:企業(yè)法人EnterprisejuridicalpersonB:企業(yè)職工EmployeesC:債務(wù)人DebtorsD:債權(quán)人Creditors

答案:債權(quán)人Creditors下列選項(xiàng)中屬于最基本的會(huì)計(jì)等式的是（）。Amongthefollowingoptions,themostbasicaccountingequationis().

A:收入-費(fèi)用=利潤(rùn)Revenue-expense=ProfitB:資產(chǎn)=負(fù)債+所有者權(quán)益Assets=Liabilities+Owner'sEquityC:資產(chǎn)=負(fù)債+所有者權(quán)益+（收入-費(fèi)用）Assets=Liabilities+Owner'sEquity+(Revenue-Expense)D:資產(chǎn)=負(fù)債+所有者權(quán)益+利潤(rùn)Assets=Liabilities+Owner'sEquity+Profit

答案:資產(chǎn)=負(fù)債+所有者權(quán)益Assets=Liabilities+Owner'sEquity下列選項(xiàng)中，屬于反映企業(yè)財(cái)務(wù)狀況的會(huì)計(jì)要素的是（）。Whichofthefollowingaccountingelementsreflectthefinancialsituationofanenterprise().

A:負(fù)債LiabilitiesB:資產(chǎn)AssetsC:收入RevenueD:所有者權(quán)益Owner'sEquity

答案:負(fù)債Liabilities；資產(chǎn)Assets；所有者權(quán)益Owner'sEquity下列各項(xiàng)中屬于流動(dòng)負(fù)債的是（）。Amongthefollowingitems,thecurrentliabilitiesare().

A:短期借款Short-termloanB:存貨InventoryC:應(yīng)付賬款A(yù)ccountspayableD:應(yīng)付票據(jù)Notespayable

答案:短期借款Short-termloan；應(yīng)付賬款A(yù)ccountspayable；應(yīng)付票據(jù)Notespayable下列選項(xiàng)中，屬于無(wú)形資產(chǎn)的是()。Thosethatareintangibleassetamongthefollowingoptionsare（）

A:商標(biāo)權(quán)TrademarkB:專利權(quán)PatentC:著作權(quán)CopyrightD:機(jī)器設(shè)備Machineryequipment

答案:商標(biāo)權(quán)Trademark；專利權(quán)Patent；著作權(quán)Copyright會(huì)計(jì)對(duì)象是會(huì)計(jì)所要反映和監(jiān)督的內(nèi)容，它界定了會(huì)計(jì)工作的內(nèi)容和范圍。（）Accountingobjectisthecontentthataccountingshouldreflectandsupervise,anditdefinesthecontentandscopeofaccountingwork.()

A:錯(cuò)B:對(duì)

答案:對(duì)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:錯(cuò)B:對(duì)

答案:對(duì)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(duì)B:錯(cuò)

答案:錯(cuò)

第三章單元測(cè)試

凡為形成生產(chǎn)經(jīng)營(yíng)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(huì)計(jì)年度相關(guān)的，應(yīng)作為（）。Anyexpenditureincurredinordertoformtheproductionandoperationcapacityandtoobtainprofitsinsubsequentperiods,thatis,thebenefitsofexpenditurerelatedtoseveralaccountingyears,shallberegardedas().

A:資本性支出CapitalexpenditureB:收益性支出RevenueexpenditureC:營(yíng)業(yè)性支出OperationalexpenditureD:營(yíng)業(yè)外支出Non-operatingexpenses

答案:資本性支出Capitalexpenditure企業(yè)的會(huì)計(jì)期間是（）。Theaccountingperiodofanenterpriseis().

A:一個(gè)周轉(zhuǎn)過(guò)程AturnoverprocessB:營(yíng)業(yè)年度BusinessyearC:自然形成的NaturallyformedD:人為劃分的Artificiallydivided

答案:人為劃分的Artificiallydivided“企業(yè)對(duì)交易或者事項(xiàng)進(jìn)行會(huì)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(huì)計(jì)信息質(zhì)量要求的（）原則。Enterprisesshouldbeprudentinaccountingrecognition,measurementandreportingoftransactionsorevents,andshouldnotoverestimateassetsorearnings,underestimateliabilitiesorexpenses.Thisregulationembodiesthe()principleofaccountinginformationqualityrequirements.

A:及時(shí)性原則TimelinessprincipleB:重要性原則MaterialityprincipleC:謹(jǐn)慎性原則PrudenceprincipleD:可比性原則Comparabilityprinciple

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(xiāo)售合同，規(guī)定下月銷(xiāo)售貨物一批，價(jià)值50000元，確認(rèn)為本月收入Signingasalescontractthismonth,whichstipulatesthatabatchofgoodswillbesoldnextmonth,withavalueof50,000yuan,willberecognizedasrevenueforthismonth.B:本月收到上月產(chǎn)品銷(xiāo)售收入30000元，已存入銀行，確認(rèn)為本月收入Receivedlastmonth'ssalesrevenueof30,000yuan,whichhasbeendepositedinthebankandrecognizedasthismonth'srevenue.C: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.D:本月銷(xiāo)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(xiāo)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(huì)計(jì)業(yè)務(wù)的方法和程序在不同會(huì)計(jì)期間要保持前后一致，不得隨意變更，這符合（）。Themethodsandproceduresofeachenterprisedealingwithaccountingbusinessshouldbeconsistentindifferentaccountingperiods,andshouldnotbechangedatwill.Thisisinlinewith()

A:實(shí)質(zhì)重于形式SubstanceoverformB:謹(jǐn)慎性原則PrudenceprincipleC:可靠性原則ReliabilityprincipleD:可比性原則Comparabilityprinciple

答案:可比性原則Comparabilityprinciple企業(yè)在組織會(huì)計(jì)核算時(shí)，應(yīng)遵循的會(huì)計(jì)假設(shè)包括（）。Theaccountingassumptionsthatenterprisesshouldfollowinorganizingaccountinginclude().

A:會(huì)計(jì)主體AccountingentityassumptionB:貨幣計(jì)量MoneymeasurementassumptionC:會(huì)計(jì)分期AccountingperiodconventionassumptionD:持續(xù)經(jīng)營(yíng)Goingconcernassumption

答案:會(huì)計(jì)主體Accountingentityassumption；貨幣計(jì)量Moneymeasurementassumption；會(huì)計(jì)分期Accountingperiodconventionassumption；持續(xù)經(jīng)營(yíng)Goingconcernassumption會(huì)計(jì)計(jì)量屬性主要包括（）。Accountingmeasurementattributesmainlyinclude().

A:可變現(xiàn)凈值NetrealizablevalueB:重置成本ReplacementcostC:歷史成本HistoricalcostD:現(xiàn)值Presentvalue

答案:可變現(xiàn)凈值Netrealizablevalue；重置成本Replacementcost；歷史成本Historicalcost；現(xiàn)值Presentvalue一般來(lái)說(shuō)，法律主體必然是會(huì)計(jì)主體，會(huì)計(jì)主體也必然是法律主體。（）Generallyspeaking,thelegalentitymustbetheaccountingentity,andtheaccountingentitymustbethelegalentity.()

A:對(duì)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:對(duì)B:錯(cuò)

答案:對(duì)不以營(yíng)利為目的的單位，一定會(huì)用權(quán)責(zé)發(fā)生制作為會(huì)計(jì)期間的損益確認(rèn)標(biāo)準(zhǔn)。（）Institutionsthatdonotaimatmakingprofitsmustuseaccrualbasisaccountingasthecriterionofprofitandlossrecognitionduringtheaccountingperiod.()

A:對(duì)B:錯(cuò)

答案:錯(cuò)

第四章單元測(cè)試

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

A:負(fù)債類(lèi)科目LiabilitytitleB:資產(chǎn)類(lèi)科目AssettitleC:明細(xì)分類(lèi)科目SubsidiaryledgertitleD:總分類(lèi)科目Generalledgertitle

答案:明細(xì)分類(lèi)科目Subsidiaryledgertitle；總分類(lèi)科目Generalledgertitle總分類(lèi)賬戶與明細(xì)分類(lèi)賬戶平行登記的要點(diǎn)有（）。Themainpointsofparallelregistrationbetweengeneralledgeraccountandsubsidiaryledgeraccountare().

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

答案:登記金額相同Thesameamountofregistration；登記方向相同Thesamedirectionofregistration；登記內(nèi)容相同Thesamecontentofregistration存在著對(duì)應(yīng)關(guān)系的賬戶稱為對(duì)應(yīng)賬戶。（）Accountswithcorrespondingrelationshipsarecalledcorrespondingaccounts.()

A:對(duì)B:錯(cuò)

答案:對(duì)會(huì)計(jì)分錄按其所運(yùn)用賬戶的多少分為簡(jiǎn)單會(huì)計(jì)分錄和復(fù)合會(huì)計(jì)分錄。（）Accountingentriescanbedividedintosimpleaccountingentriesandcompoundaccountingentriesaccordingtothenumberofaccountsitincludes.()

A:對(duì)B:錯(cuò)

答案:對(duì)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(duì)

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:賬戶中登記增減金額的欄次ColumnofincreasedordecreasedamountsregisteredinaccountsC:賬戶的具體格式SpecificformatofaccountD:賬戶登記的日期Dateofaccountregistration

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(duì)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:三個(gè)ThreeC:兩個(gè)或兩個(gè)以上TwoormoreD:兩個(gè)Two

答案:兩個(gè)或兩個(gè)以上Twoormore“庫(kù)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:13000B:1000C:3000D:2000

答案:3000借貸記賬法試算平衡的依據(jù)是（）。Thebasisoftrialbalanceunderdebit-creditbookkeepingis().

A:平行登記基本原理BasicprinciplesofparallelregistrationB:會(huì)計(jì)等式平衡原理AccountingequationbalanceprincipleC:會(huì)計(jì)賬戶基本結(jié)構(gòu)BasicstructureofaccountsD:資金運(yùn)動(dòng)變化規(guī)律Lawofcapitalmovementchange

答案:會(huì)計(jì)等式平衡原理Accountingequationbalanceprinciple簡(jiǎn)單會(huì)計(jì)分錄是指（）。Simpleaccountingentriesreferto().

A:多借多貸的會(huì)計(jì)分錄AccountingentrywithmultipledebitsandcreditsB:一借多貸的會(huì)計(jì)分錄AccountingentrieswithonedebitandmultiplecreditsC:一借一貸的會(huì)計(jì)分錄AccountingentrieswithonedebitandonecreditD:多借一貸的會(huì)計(jì)分錄Accountingentrywithmultipledebitsandonecredit

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

第五章單元測(cè)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(cè)資本中所占份額部分，應(yīng)記入的貸方賬戶是（）。Whenacompanywithlimitedliabilityincreasesitscapitalandshares,ifanewinvestorjoins,theamountpaidbythenewinvestorislargerthanitsshareoftheregisteredcapitalcalculatedaccordingtotheagreedproportionandshallbecreditedto().

A:資本公積CapitalreserveB:實(shí)收資本Paid-incapitalC:股本CapitalshareD:盈余公積Surplusreserve

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(gòu)原材料一批，發(fā)票注明買(mǎi)價(jià)20000元，增值稅稅額為2600元，入庫(kù)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:22600元B:21000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(yíng)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:應(yīng)付賬款A(yù)ccountspayableB:短期借款Short-termloanC:長(zhǎng)期借款Long-termloansD:長(zhǎng)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(shuō)法中正確的有（）。Whichofthefollowingstatementsarecorrectaboutthepaid-incapitalofanenterprise().

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

答案:在生產(chǎn)經(jīng)營(yíng)中取得的收益不得直接增加實(shí)收資本Therevenuefromproductionandoperationshallnotdirectlyincreasethepaid-incapital.；是企業(yè)進(jìn)行正常經(jīng)營(yíng)的條件Itistheconditionsforenterprisestooperatenormally；是企業(yè)實(shí)際收到投資人投入的資本金Itisthecapitalthatenterprisesactuallyreceivefrominvestors下列賬戶中，月末應(yīng)該沒(méi)有余額的有（）。Whichofthefollowingaccountswouldbenobalanceattheendofthemonth().

A:“管理費(fèi)用”賬戶AdministrationexpensesaccountB:“應(yīng)付職工薪酬”賬戶EmployeebenefitspayableaccountC:“制造費(fèi)用”賬戶ManufacturingoverheadaccountD:“生產(chǎn)成本”賬戶Productioncostaccount

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(shuō)法中正確的有（）。Regardingthemanufacturingoverheadaccount,thefollowingcorrectstatementsare().

A:期末余額在借方，表示在產(chǎn)品的制造費(fèi)用TheendingbalanceisonthedebitsidewhichrepresentsthemanufacturingoverheadoftheproductinprocessB:貸方登記分配轉(zhuǎn)入產(chǎn)品成本的制造費(fèi)用AllocationofmanufacturingoverheadcalculatedintothecostofproductsrecordedoncreditC:借方登記實(shí)際發(fā)生的各項(xiàng)制造費(fèi)用TheactualmanufacturingoverheadincurredrecordedondebitD:期末結(jié)轉(zhuǎn)“本年利潤(rùn)”賬戶后沒(méi)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(yíng)業(yè)外收入減去營(yíng)業(yè)外支出進(jìn)而確定營(yíng)業(yè)外利潤(rùn)。Inordertofollowthematchingprinciple,enterprisesshoulddeductnon-operatingexpensesfromnon-operatingrevenuetodeterminenon-operatingprofit.()

A:對(duì)B:錯(cuò)

答案:錯(cuò)長(zhǎng)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:錯(cuò)B:對(duì)

答案:對(duì)“財(cái)務(wù)費(fèi)用”賬戶屬于損益類(lèi)賬戶，是用來(lái)核算企業(yè)為籌集生產(chǎn)經(jīng)營(yíng)所需資金等而發(fā)生的各種籌資費(fèi)用。（）The"financialexpenses"accountbelongstotheprofitandlossaccount,whichisusedtoaccountforallkindsoffinancingexpensesincurredbyenterprisesinordertoraisefundsforproductionandoperation.()

A:對(duì)B:錯(cuò)

答案:對(duì)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:對(duì)B:錯(cuò)

答案:對(duì)

第六章單元測(cè)試

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

A:“應(yīng)收賬款”賬戶AccountsreceivableaccountB:“庫(kù)存商品”賬戶MerchandiseinventoryaccountC:“庫(kù)存現(xiàn)金”賬戶CashonhandaccountD:“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(lèi)屬于（）。"AccumulatedDepreciation"accountsareclassifiedas()accordingtotheireconomiccontent.

A:負(fù)債類(lèi)賬戶LiabilityaccountB:抵減賬戶ContraaccountC:資產(chǎn)類(lèi)賬戶AssetaccountD:費(fèi)用類(lèi)賬戶Expensesaccount

答案:資產(chǎn)類(lèi)賬戶Assetaccount下列賬戶不是按用途和結(jié)構(gòu)分類(lèi)的是（）。Whichofthefollowingaccountsarenotclassifiedbypurposeandstructure.()

A:投資權(quán)益賬戶InvestmentequityaccountB:結(jié)算賬戶SettlementaccountC:費(fèi)用類(lèi)賬戶ExpensesaccountD:盤(pán)存賬戶Inventoryaccount

答案:費(fèi)用類(lèi)賬戶Expensesaccount“稅金及附加”賬戶按其經(jīng)濟(jì)內(nèi)容分類(lèi)屬于（）。“TaxesandSurcharges”accountisclassifiedas()accordingtoitseconomiccontent.

A:收入類(lèi)賬戶RevenueaccountB:費(fèi)用類(lèi)賬戶ExpensesaccountC:資產(chǎn)類(lèi)賬戶AssetaccountD:負(fù)債類(lèi)賬戶Liabilityaccount

答案:費(fèi)用類(lèi)賬戶Expensesaccount賬戶的用途是指通過(guò)賬戶記錄（）。Thepurposeofanaccountistousetheaccountrecordto()

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

答案:能提供什么核算指標(biāo)Provideaccountingindicators；表明開(kāi)設(shè)和運(yùn)用賬戶的目的Indicatethepurposeofestablishingandapplyingaccounts賬戶分類(lèi)的主要標(biāo)志有（）。Themainsymbolofaccountclassificationare().

A:賬戶與會(huì)計(jì)報(bào)表的關(guān)系RelationshipbetweenaccountsandfinancialstatementsB:賬戶的名稱TitleofaccountC:賬戶的經(jīng)濟(jì)內(nèi)容TheeconomiccontentofaccountsD:賬戶的用途和結(jié)構(gòu)Thepurposeandstructureofaccounts

答案:賬戶與會(huì)計(jì)報(bào)表的關(guān)系Relationshipbetweenaccountsandfinancialstatements；賬戶的經(jīng)濟(jì)內(nèi)容Theeconomiccontentofaccounts；賬戶的用途和結(jié)構(gòu)Thepurposeandstructureofaccounts生產(chǎn)產(chǎn)品領(lǐng)用原材料5000元，車(chē)間一般耗材1500元，應(yīng)記入（）賬戶借方。Therawmaterialsusedforproductionare5,000yuan,andtheworkshopgenerallyconsumes1,500yuan,whichshouldbedebitedto()account.

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

答案:“制造費(fèi)用”"Manufacturingoverhead"；“生產(chǎn)成本”"Productioncost"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:對(duì)B:錯(cuò)

答案:錯(cuò)對(duì)于某一個(gè)賬戶而言，當(dāng)其分類(lèi)標(biāo)志確定時(shí)，其歸屬的類(lèi)別也是唯一的。（）Foranaccount,whenitsclassificationcriteriadetermined,thecategoryofitsattributionisalsounique.()

A:對(duì)B:錯(cuò)

答案:錯(cuò)賬戶按其經(jīng)濟(jì)內(nèi)容分類(lèi)，實(shí)質(zhì)上是按會(huì)計(jì)對(duì)象的具體內(nèi)容進(jìn)行分類(lèi)。（）Accountsareclassifiedaccordingtotheireconomiccontent,whichisessentiallyclassifiedaccordingtothespecificcontentoftheaccountingobject.()

A:對(duì)B:錯(cuò)

答案:對(duì)

第七章單元測(cè)試

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

A:入庫(kù)前的挑選整理費(fèi)用SelectingandsortingexpensesbeforewarehousingB:管理部門(mén)辦公費(fèi)OfficeexpensesofmanagementdepartmentC:運(yùn)輸途中的合理?yè)p耗ReasonablelossintransportationD:材料的買(mǎi)價(jià)Materialpurchaseprice

答案:管理部門(mén)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:直接人工DirectlaborB:期間費(fèi)用PeriodexpensesC: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(xiāo)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:95000元B:118000元C:90000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:計(jì)入制造費(fèi)用，期末再分配計(jì)入產(chǎn)品成本Countedintothemanufacturingoverheadfirstandthenreallocateitintothecostofproductionattheendoftheterm.B:直接計(jì)入當(dāng)期損益Countedintothecurrentprofitandlossdirectly.C:作為管理費(fèi)用處理CountedintoadministrativeexpensesD: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:成本是計(jì)量經(jīng)營(yíng)耗費(fèi)和確定補(bǔ)償尺度的重要工具CostisanimportanttoolformeasuringoperatingexpensesanddeterminingcompensationscaleC: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.D:成本是決定商品價(jià)格的基礎(chǔ)，是使產(chǎn)品具有競(jìng)爭(zhēng)力的前提條件Costisthebasisfordeterminingcommoditypricesandtheprerequisiteforcompetitivenessofproducts.

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.；成本是計(jì)量經(jīng)營(yíng)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.；成本是決定商品價(jià)格的基礎(chǔ)，是使產(chǎn)品具有競(jìng)爭(zhēng)力的前提條件Costisthebasisfordeterminingcommoditypricesandtheprerequisiteforcompetitivenessofproducts.成本計(jì)算的主要程序包括（）。Themainproceduresofcostcalculationinclude().

A:歸集和分配有關(guān)費(fèi)用CollectinganddistributingexpensesB:確定成本計(jì)算對(duì)象DeterminingthecostcalculatingobjectC:確定成本計(jì)算期DeterminingthecostcalculatingperiodD:確定成本項(xiàng)目Determiningcostitems

答案:歸集和分配有關(guān)費(fèi)用Collectinganddistributingexpenses；確定成本計(jì)算對(duì)象Determiningthecostcalculatingobject；確定成本計(jì)算期Determiningthecostcalculatingperiod；確定成本項(xiàng)目Determiningcostitems可以用來(lái)作為分配材料采購(gòu)費(fèi)用標(biāo)準(zhǔn)的有（）。Whichofthefollowingcanberegardedasstandardstoallocatematerialprocurementcosts.().

A:材料的種類(lèi)TypesofMaterialsB:材料的體積VolumeofMaterialsC:材料的重量WeightofMaterialsD:材料的買(mǎi)價(jià)PurchasePricesofMaterials

答案:材料的體積VolumeofMaterials；材料的重量WeightofMaterials；材料的買(mǎi)價(jià)PurchasePricesofMaterials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(duì)象相聯(lián)系，而成本則與特定的會(huì)計(jì)期間相聯(lián)系。（）Expensesandcostsaretwoconceptsthatarebothrelatedanddifferent.Expensesarerelatedtoaparticularcalculationobject,whilecostsarerelatedtoaparticularaccountingperiod.()

A:錯(cuò)B:對(duì)

答案:錯(cuò)成本計(jì)算對(duì)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:對(duì)B:錯(cuò)

答案:對(duì)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:錯(cuò)B:對(duì)

答案:對(duì)

第八章單元測(cè)試

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

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

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:現(xiàn)金收款憑證CashonhandreceiptvoucherB:銀行存款付款憑證CashinbankpaymentvoucherC:現(xiàn)金付款憑證CashonhandpaymentvoucherD:銀行存款收款憑證Cashinbankreceiptvoucher

答案:現(xiàn)金付款憑證Cashonhandpaymentvoucher外來(lái)原始憑證一般都是（）。Originalvouchersfromoutsidearegenerally().

A:匯總原始憑證SummaryoriginalvouchersB:一次憑證One-timevouchersC:記賬憑證BookkeepingvouchersD:累計(jì)憑證Accumulativevouchers

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:手續(xù)完備CompleteproceduresB:書(shū)寫(xiě)規(guī)范NormativewritingC:記錄真實(shí)AuthenticrecordD:內(nèi)容齊全Completecontent

答案:手續(xù)完備Completeprocedures；書(shū)寫(xiě)規(guī)范Normativewriting；記錄真實(shí)Authenticrecord；內(nèi)容齊全Completecontent會(huì)計(jì)憑證的保管應(yīng)做到（）。Accountingvouchersshouldbekept().

A:保證會(huì)計(jì)憑證的安全完整EnsuringthesafetyandintegrityofaccountingvouchersB:定期歸檔以便查閱PeriodicfilingforthepurposeofconsultingC:由企業(yè)隨意銷(xiāo)毀DestroyedbytheenterpriseatwillD:查閱會(huì)計(jì)憑證要有手續(xù)Proceduresthatarerequiredforconsultingaccountingvouchers

答案:保證會(huì)計(jì)憑證的安全完整Ensuringthesafetyandintegrityofaccountingvouchers；定期歸檔以便查閱Periodicfilingforthepurposeofconsulting；查閱會(huì)計(jì)憑證要有手續(xù)Proceduresthatarerequiredforconsultingaccountingvouchers所有會(huì)計(jì)憑證都是登記賬簿的直接依據(jù)。（）Allaccountingvouchersarethedirectbasisofregisteringaccountingbooks.()

A:對(duì)B:錯(cuò)

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(duì)B:錯(cuò)

答案:錯(cuò)會(huì)計(jì)憑證登賬后的整理、裝訂和歸檔2年后可銷(xiāo)毀。（）Accountingvoucherscanbedestroyedafter2yearsofconsolidation,bindingandfiling.()

A:錯(cuò)B:對(duì)

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(duì)

答案:對(duì)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:對(duì)B:錯(cuò)

答案:對(duì)

第九章單元測(cè)試

下列選項(xiàng)中適用于數(shù)量金額式賬頁(yè)的是（

）。Whichofthefollowingoptionsisapplicabletothequantity-priceaccountpage.(

)

A:生產(chǎn)成本明細(xì)賬Productioncostsubsidiaryledger

B:產(chǎn)品銷(xiāo)售成本明細(xì)賬CostofgoodssoldsubsidiaryledgerC:庫(kù)存商品明細(xì)賬MerchandiseinventorysubsidiaryledgerD:應(yīng)收賬款明細(xì)賬Accountsreceivablesubsidiaryledger

答案:庫(kù)存商品明細(xì)賬Merchandiseinventorys