单选

Accounting primarily uses which of the following as the unit of measurement ( ).

单选

When dealing with uncertain business transactions, the method that should be adopted to avoid inflating assets and overstating profits is ( ).

单选

Accounting periods are usually divided into annual and interim periods. Interim financial accounting reports do not include ( ).

单选

The following is not a method of accounting calculation ( ).

单选

Paying off the previous owed material supplier's goods with a bank deposit of 5000 yuan belongs to ( ).

单选

Which of the following belongs to the internal financial report users of the company ( ).

单选

The following does not belong to the accounting information quality requirements is ( ).

单选

The characteristic of assets that belongs to the following is ( ).

单选

The following items that do not belong to assets are ( ).

单选

The following items that do not belong to the cost elements are ( ).

单选

The following options that belong to the accounting equation are ( ).

单选

Accounts are opened according to ( ).

单选

The debit side of the income account is used to record ( ).

单选

The trial balance of the debit and credit method of accounting refers to ( ).

单选

The error item that can be discovered through the trial balance is ( ).

单选

If a company incurs interest expenses on borrowings this month, but has not yet paid, the impact of this economic business on the accounting elements is ( ).

单选

Which of the following economic businesses makes fixed assets and paid-in capital increase at the same time ( ).

单选

The accounting subject that cannot be involved in the accounting of short-term loan interest among the following items is ( ).

单选

Among the following fixed assets, the one that does not need to provide for depreciation this month is ( ).

单选

The meaning of the "Production Costs" account balance at the end of the period is ( ).

单选

When a company transfers the cost of materials sold, the account that should be debited is ( ).

单选

When a company determines that an account payable is unpayable, it should be transferred to the company's ( ) after approval.

单选

A company's retained earnings at the beginning of the year are 1 million yuan, with a net profit of 10 million yuan for the year. A statutory surplus reserve of 10% is provided, an arbitrary surplus reserve of 5% is provided, and a cash dividend of 800,000 yuan is declared. The company's retained earnings at the end of the period are ( ) million yuan.

单选

Among the following accounts, the one that may have a credit balance at the end of the period is ( ).

单选

A company's "Fixed Assets" account balance at the end of the period is 20,000 yuan, the "Accumulated Depreciation" account balance at the end of the period is 5,000 yuan, and the "Fixed Asset Impairment Reserve" account balance at the end of the period is 3,000 yuan. The amount of the "Fixed Assets" item on the company's balance sheet at the end of the period is ( ).

单选

Which of the following accounts must have no balance at the end of the period. ( )

单选

The main basis for preparing the balance sheet is ( ).

单选

The asset items in the balance sheet should be arranged in order of their ( ) level.

单选

The following classification of financial statements is correctly stated ( ).

单选

Asset items in the balance sheet should be arranged in the order of their magnitude. ( )

单选

Repaying a bank loan of 250,000 yuan with a bank deposit belongs to ( ).

单选

The one that does not conform to the provisions of the accounting period division in our country is ( ).

单选

The financial accounting reports submitted by Chinese enterprises established abroad to the domestic should be reflected in ( ).

单选

The one that does not belong to the accounting information quality requirements is ( ).

单选

The incorrect statement about the accounting entity is ( ).

单选

The one that does not belong to the enterprise's assets is ( ).

单选

The one that belongs to the accounting equation among the options is ( ).

单选

When a company purchases raw materials with bank deposits and the raw materials are stored, it is manifested as ( ).

单选

Classified by economic content, the one that belongs to the profit and loss category is ( ).

单选

The account that belongs to the detailed classification account is ( ).

单选

The "Cash on Hand" account has an opening balance of 800,000 yuan, with a total credit amount of 200,000 yuan for the current period and a total debit amount of 400,000 yuan for the current period. The ending balance of the "Cash on Hand" account is ( ).

单选

The account that cannot have a credit balance at the end of the period among the following is ( ).

单选

The accounting entries for one debit and multiple credits or one credit and multiple debits correspond to ( ).

单选

The net loss of fixed assets destroyed by the financial department should be recorded in ( ).

单选

A company, as a general VAT taxpayer, purchases a batch of materials with an invoice price of 250,000 yuan for VAT, 42,500 yuan for VAT, an additional 20,000 yuan for insurance, a reasonable loss of 3,000 yuan during transportation, and a sorting fee of 2,000 yuan before storage. The purchase cost of this batch of materials is ( ) million yuan.

单选

As of October 31, a company's "Current Year Profit" account has a credit balance of 8,000 yuan, which indicates ( ).

单选

The ending debit balance of the "Inventory" account indicates ( ).

单选

A company's main business income for the month is 1,000,000 yuan, other business income is 80,000 yuan, non-operating income is 90,000 yuan, main business costs are 760,000 yuan, other business costs are 50,000 yuan, business taxes and surcharges are 30,000 yuan, non-operating expenses are 75,000 yuan, administrative expenses are 40,000 yuan, sales expenses are 30,000 yuan, financial expenses are 15,000 yuan, production costs are 5,000 yuan, manufacturing costs are 5,000 yuan, and income tax expenses are 65,000 yuan. The net profit of the company for the month is ( ) yuan.

单选

After the accounts were closed on December 31, 2022: The total debit balance of the "Accounts Receivable" control account is 450,000. The "Accounts Receivable - Company A" account has a debit balance of 500,000 yuan. The "Accounts Receivable - Company B" account has a credit balance of 50,000 yuan. The total credit balance of the "Advances from Customers" control account is 300,000 yuan. The "Advances from Customers - Company C" account has a credit balance of 320,000 yuan. The "Advances from Customers - Company D" account has a debit balance of 20,000 yuan. The amount of advances from customers reported in the financial statements should be ( ).

单选

When measuring accounting elements, companies generally should use ( ).

单选

The correct statement about the relationship between the amounts in accounts is ( ).

单选

The incorrect view about double-entry bookkeeping is ( ).

单选

The account that usually has a debit balance is: ( ).

单选

In the balance Sheet, the following correctly fill in the end-of-period balance are ( ).

单选

The correct statement about the income statement is ( ).

单选

When a company receives an investment of trademarks from an investor, what account should be debited. ( )

单选

Among the following items, the one that does not belong to corporate financial expenses is ( ).

单选

The current period amounts of all profit and loss accounts are as follows: operating revenue of 8 million yuan, operating costs of 5 million yuan, taxes and surcharges of 860,000 yuan, selling expenses of 500,000 yuan, administrative expenses of 400,000 yuan, financial expenses of 100,000 yuan, non-operating income of 50,000 yuan, and income tax expenses of 440,000 yuan. Then the "Net Profit" item in the income statement for the current period is ( ) million yuan.

单选

Among the following accounts, the one that should be closed into the "Current Year Profit" account at the end of the period is ( ).

单选

The accounting statement that reflects the operating results of an enterprise is ( ).

单选

Among the following, which one does not belong to one-time vouchers is ( ).

单选

Among the following, which belongs to the function of double-entry bookkeeping is ( ).

单选

Among the following costs, which does not constitute the product cost is ( ).

单选

Among the following accounting transactions that would change the total asset amount at the end of the month is ( ).

单选

In the purchase cost of externally purchased raw materials, what should not be included is ( ).

单选

If a company's owner's equity is 100,000 yuan, it indicates ( ).

单选

Among the following, which does not belong to administrative expenses is ( ).

单选

Among the following, which does not belong to asset accounts is ( ).

单选

Among the following, which belongs to the main function of original vouchers is ( ).

单选

Assets are classified according to their liquidity into ( ).

单选

If an enterprise has a collection and payment business between monetary funds, the correct accounting treatment is ( ).

单选

The order of arrangement for asset items in the balance sheet is ( ).

单选

The credit balance of the "Net Profit for the Year" account within the year indicates ( ).

单选

When an enterprise deposits 20,000 yuan in cash into a bank, the total asset amount of the enterprise will ( ).

单选

The detailed classification account for "Main Business Income" generally uses an account book format of ( ).

单选

What defines the spatial scope for engaging in accounting work and providing accounting information.( )

单选

For liability account accounts, ( ).

单选

Accounting vouchers can be divided into original vouchers and accounting vouchers according to their ( ).

单选

The financial statement that reflects the financial condition of an enterprise on a specific date is ( ).

单选

The item in the balance sheet that belongs to current assets is ( ).

多选

The basic functions of accounting are ( ).

多选

The basic assumptions of accounting include ( ).

多选

The accounting entries that may be involved in the depreciation of fixed assets are ( ).

多选

Period expenses include ( ).

多选

The following statements about the bookkeeping rules of the debit and credit method are correct ( ).

多选

Among the following items, those that belong to the corporate accounting objectives are ( ).

多选

Among the following statements about accounting functions, the correct ones are ( ).

多选

Among the following items, those that meet the accounting information quality requirements are ( ).

多选

Among the following items, those that affect owner's equity are ( ).

多选

Among the following items, those that reflect the financial condition of an enterprise are ( ).

多选

The basic assumptions of accounting include ( ).

多选

Financial expenses generally include ( ).

多选

Economic transactions that cause changes in the accounting elements on both sides of the accounting equation include ( ).

多选

The basic elements of original vouchers include ( ).

多选

The accounting subjects to be debited when accruing fixed asset depreciation include ( ).

判断

The basic requirement of the cash basis is that enterprises should recognize income when it is realized or expenses when they occur, without waiting for the actual receipt or payment of cash. （　　　）

判断

Enterprises intentionally omit and mislead accounting information provided in financial reports, misleading users to make wrong decisions, which does not violate the reliability and importance of accounting information quality requirements. （　　　）

判断

China's "Enterprise Accounting Standards" divide accounting elements into six major categories: assets, liabilities, owner's equity, revenue, expenses, and profit. （　　　）

判断

Profit includes gains and losses directly included in the current period's profit and loss from non-routine activities of the enterprise. （　　　）

判断

If owner's equity remains unchanged, assets and liabilities will not increase and decrease at the same time. （　　　）