Some questions about accounting

basic accounting exercises 1. multiple choice questions

1. accounting is an economic management work that reflects and supervises the economic activities of a unit with the main unit of measurement. ()

A. Physical object

B. Currency

C. Working hours

D. Labor cost

2. Among the following items, The basic functions of accounting are ()

A. Planning function, accounting function

B. Forecasting function, supervision function

C. Accounting function, supervision function

D. Decision-making function, supervision function

3. Accounting object is ()

A. Fund movement

B. ()

A. Accounting period

B. Accounting period

C. Accounting interval

D. Accounting year

5. The following items belong to enterprise assets ()

A. Accounts payable

B. Paid-in capital

C. Sales revenue

D. = profit

C. assets = liabilities+owner's equity

D. assets+liabilities = owner's equity

7. The total owner's equity at the end of the enterprise is equal to ()

A. ending assets-ending liabilities

B. current income-current expenses

C. ending assets-current expenses

. At the beginning of June, the income was 28, yuan and the expenses were 18, yuan, so the total owner's equity of the enterprise at the end of June was ()

A.85, yuan

B.35, yuan

C.1, yuan

D.45, yuan < This year, the income * * * is 89, yuan, the expenses * * * is 93, yuan, and the total liabilities at the end of the month are 5, yuan, so the total assets of the enterprise at the end of the year are () A.124, yuan B.122, yuan;

C.128, yuan

D.131, yuan

1. The total assets of the enterprise at the beginning of the month were 3 million, and the following economic businesses were born this month: 1) 1, materials were purchased on credit; 2) Repaying the short-term loan of 2, yuan with bank deposits; 3) 15, yuan in arrears repaid by the buyer is deposited in the bank, The total assets at the end of the month are ()

A.31 million

B.29 million

C. 295 million

D. 35 million

11. Among the following items, ()

A.Treasury bonds

B.stocks

C. Cash

B. Bank deposits

C. Foreign deposits

D. Corporate bonds

13. Generally, the accounting of increase or decrease should be based on legally binding documents and has the characteristics of strong policy. ()

A. Capital

B. Creditor's rights and debts

C. Cash and bank deposits

D. Property

14. Among the following items, the interest relationship is relatively clear. There are ()

A. Intangible assets

B. Capital

C. Property

D. Money

15. It refers to the total inflow of economic benefits formed by companies and enterprises in their daily activities such as selling goods, providing services and transferring the right to use assets ()

A. Cash

B. ()

A. Expenditure

B. Accounts payable

C. Costs

D. Expenses

17. The creditor's rights of the company generally include various kinds. ()

A. Short-term loan

B. Payable and advance payment

C. Receivable and advance payment

D. Bond

18. It is the expenses incurred by an enterprise to produce a certain product, which is related to a certain number of products. ()

A. Production expenses

B. Period expenses

C. Cost

D. Operating expenses

19. The capital invested by investors to carry out business activities is called ()

A. Investment

B. Fund

C. Capital

D. It is ()

A. In ethnic autonomous areas, accounting records can be written in a national language commonly used locally

B. In foreign-invested enterprises in China, accounting records can be written in a foreign language on the premise of using Chinese

C. In foreign enterprises in China, accounting records can be written in their own language

D. ()

A. Accounting object

B. Accounting elements

C. Fund movement

D. Accounting account

22. Setting up an account is one of the important methods. ()

A. Accounting supervision

B. Accounting decision

C. Accounting analysis

D. Accounting

23. Accounting subjects can be divided into ()

A. Assets, liabilities, owners' equity, income and expenses according to the specific contents of the accounting objects they reflect.

B. Five categories such as profit and loss

D. Five categories such as assets, liabilities, owners' equity, costs, profit and loss

24. Accounts are set according to, and have a certain format and structure, which are used to classify carriers that reflect the increase and decrease of accounting elements and their results. ()

A. Accounting object

B. Accounting elements

C. Accounting subjects

D. Accounting books

25. Accounts are divided into left and right directions. When the left registration of an account increases, Then the right side of the account ()

A. registered increase

B. registered decrease

C. registered increase or decrease

D. not registered any amount

26. The four elements of the accounting account are ()

A. ending balance, current amount, opening balance and current balance < p. Closing balance

C. Opening balance, closing balance, current debit increase and current debit decrease

D. Opening balance, current increase and current decrease, Current amount

27. The "ending balance" of the account is generally at ()

A. The account is on the left

B. The account is on the right

C. The increase party

D. The decrease party

28. The essence of the accounting subject is ()

A. It reflects the specific contents of the accounting object <

29. The following statements about the basic relationship among the four elements of the accounting account are correct: ()

A. Ending balance = ending balance+current increase amount-current decrease amount

B. Ending balance = opening balance+current increase amount-current decrease amount

C. Opening balance = current increase amount-current decrease amount-ending. ()

A. General classification subjects

B. Enterprise benefits

C. Enterprise management

D. Leadership 31. The subject of "production cost" belongs to ()

A. Assets

B. Liabilities

C. Cost

D. Profit and loss. Registration in ()

A. One or more accounts

B. Registration in two accounts

C. Registration in two or more accounts

D. Registration in two or more related accounts

33. An asset increase, It is impossible to cause ()

A. Decrease of another asset

B. Increase of a liability

C. Increase of an owner's equity

D. Decrease of a liability

34. Enterprises pay accounts payable with bank deposits, which is manifested as ()

A. Increase of an asset and decrease of another asset < One debt decreases D. One debt decreases and the other debt increases

35. According to China's Accounting Standards for Business Enterprises, Enterprises should adopt ()

A. Increase and decrease bookkeeping method

B. Debit bookkeeping method

C. Receipt and payment bookkeeping method

D. Single bookkeeping method

36. Debit bookkeeping method originated from ()

A. Germany

B. Italy

C. France in the 12th century. What is the basis for the decrease? ()

A. All debits are registered to increase, and all credits are registered to decrease

B. Bookkeeping method

C. Accounting method

D. Nature and structure of the account

38. In the account, debits and credits are used to register the increase and decrease of assets, liabilities and owners' equity. The correct statement is: The lender registers its decrease

B. The borrower registers its decrease in assets, liabilities and owners' equity, and the lender registers its increase

C. The borrower registers its increase in assets, liabilities and all interests, and the lender does the opposite

D. The borrower registers its decrease in liabilities, and the assets and owners' equity increase, and the lender does the opposite

39. When the debit and credit bookkeeping method is adopted, The structural features of asset accounts are ()

A. Debit registration increases and credit registration decreases, with ending balance at debit

B. Debit registration decreases and credit registration increases, while ending balance at credit

C. Debit registration increases and credit registration decreases, with ending balance at the end of the period? No Ds like b? BR> D. Debit registration decreases, credit registration increases, and there is generally no balance at the end of the period

4. When debit-credit bookkeeping method is adopted, the structural characteristics of debt accounts are () Debit registration increases, credit registration decreases, and the ending balance decreases in debit B. Debit registration decreases, credit registration increases, and the ending balance decreases C., There is generally no balance at the end of the period

D. Debit registration decreases and credit registration increases, and there is generally no balance at the end of the period

41. When debit and credit accounts are used, the structural characteristics of profit and loss expenditure accounts are ()

A. Debit registration increases and credit registration decreases, and the balance at the end of the period is in debit

B. Debit registration decreases and credit registration increases, and the balance at the end of the period is in credit

C. There is generally no balance at the end of the period

D. Debit registration decreases and credit registration increases, and there is generally no balance at the end of the period

42. The balance of the "raw materials" account of an enterprise at the beginning of the month is 38, yuan, and the raw materials * * * accepted and put into storage this month are 24, yuan, and the materials * * * are 32, yuan. Then the end-of-month balance of "raw materials" of the enterprise is ()

A. The balance is on the debit side, amounting to 46, yuan

B. The balance is on the credit side, amounting to 46, yuan

C. The balance is on the debit side, amounting to 3, yuan

D. The amount is 3, yuan

43. Compound accounting entries refer to ()

A. Accounting entries involving four accounts

B. Accounting entries involving two or more accounts

C. Accounting records involving three or more accounts

D. Accounting records involving four or more accounts

44. Accounting entries for one loan and multiple loans

C. Accounting entries for one loan and multiple loans take

D. Accounting entries for multiple loans and multiple loans

45. Under the debit and credit bookkeeping method, The balance formula of the balance trial balance method is ()

A. Total debit amount of all general ledger accounts = Total credit amount of all general ledger accounts

B. Total debit opening balance of all general ledger accounts = Total debit closing balance of all general ledger accounts

C. Total credit opening balance of all general ledger accounts = Total credit closing balance of all general ledger accounts

D. Total debit closing balance of all general ledger accounts. Total credit ending balance of all total accounts

46. According to the principle of parallel recording method, The registration method of economic business in relevant general ledger and subsidiary ledger is ()

a. Register subsidiary ledger according to general ledger

b. Register general ledger according to subsidiary ledger

c. Record general ledger first and then subsidiary ledger

d. Register independently according to the same original basis

47. "Accumulated depreciation" accounts belong to ()

a. According to accounting elements. Liability account

D. Cost account

48. "Prepaid expenses" account belongs to ()

A. Asset account

B. Profit and loss account

C. Liability account

D. Cost account