享块哗癸天韧艰窟悼层认砰柬
第一章 单元测试
1、
下列选项中属于近代会计史中的两个里程碑的是（ ）。Which one of the following items could be considered as the two milestones in the modern accounting history ?( ).
A:帕乔利复式簿记著作的出版和会计职业的出现The publication of Pacioli”s double-entry bookkeeping and the emergence of the accounting profession
B:生产活动中出现了剩余产品和会计萌芽阶段的产生The emergence of surplus products and accounting embryonic stage in production activities
C:会计学基础理论的创立和会计理论与方法的逐渐分化Establishment of basic accounting theory and gradual differentiation of accounting theory and method
D:首次出现“会计”二字构词连用和设置了“司会”官职For the first time, the word “accounting” was used in conjunction and the establishment of official position of “Si Hui “
答案: 帕乔利复式簿记著作的出版和会计职业的出现The publication of Pacioli”s double-entry bookkeeping and the emergence of the accounting profession
2、
通过归集一定计算对象上的全部费用，借以确定各该对象的总成本和单位成本的一种专门会计方法是（ ）。A special accounting method for determining the total cost and unit cost of each object by aggregating the total expenses of a certain calculation object is ( )
A:编制财务报告Preparing financial reports
B:成本计算Cost calculation
C:设置账户Setting up accounts
D:复式记账Double-entry bookkeeping
答案: 成本计算Cost calculation
3、
会计具有双重属性，即（ ）。Accounting has double attributes, namely ( ).
A:社会性与综合性Sociality and comprehensiveness
B:综合性与系统性Comprehensiveness and systematicness
C:系统性与技术性Systematicness and technicality
D:技术性与社会性Technicality and sociality
答案: 技术性与社会性Technicality and sociality
4、
关于会计的产生与发展，下列说法中正确的有（ ）。The following correct statements on the origin and development of accounting include ( ).
A:会计是为适应生产活动发展的需要而产生的Accounting is generated to meet the needs of the development of production activities.
B:会计是生产活动发展到一定阶段的产物Accounting is the product of the development of production activities to a certain stage.
C:会计从产生到现在经历了一个漫长的发展历程 Accounting has experienced a long journey of development since its inception.
D:经济越发展，会计越重要The faster economy develops, the more important accounting is.
答案: 会计是为适应生产活动发展的需要而产生的Accounting is generated to meet the needs of the development of production activities.;会计是生产活动发展到一定阶段的产物Accounting is the product of the development of production activities to a certain stage.;会计从产生到现在经历了一个漫长的发展历程 Accounting has experienced a long journey of development since its inception.;经济越发展，会计越重要The faster economy develops, the more important accounting is.
5、
下列关于会计作用的说法正确的有（ ）。Which of the the following statements about the role of accounting are correct ? ( ).
A:为国家进行宏观调控、制定经济政策提供信息Provide information for the country to carry out macroeconomic regulation and formulate economic policies
B:加强经济核算，为企业经营管理提供数据Strengthen economic accounting and provide data for business management
C:保证企业投入资产的安全和完整Guarantee the safety and integrity of assets invested by enterprises
D:为投资者、债权人提供财务报告，以便于其作出正确的投资、信贷决策。 Provide financial reports to investors and creditors so that they can make the right investment and credit decisions.
答案: 为国家进行宏观调控、制定经济政策提供信息Provide information for the country to carry out macroeconomic regulation and formulate economic policies;加强经济核算，为企业经营管理提供数据Strengthen economic accounting and provide data for business management;保证企业投入资产的安全和完整Guarantee the safety and integrity of assets invested by enterprises;为投资者、债权人提供财务报告，以便于其作出正确的投资、信贷决策。 Provide financial reports to investors and creditors so that they can make the right investment and credit decisions.
6、
从提供信息这个角度来说，会计目标一定不会随着社会经济的发展而变化。From the perspective of providing information,accounting objectives will not change with the development of social economy.
A:对
B:错
答案: 错
7、
会计在产生的初期，只是作为“生产职能的附带部分”，之后随着剩余产品的不断减少，会计逐渐从生产职能中分离出来，成为独立的职能。（ ） Accounting is only an incidental part of the production function in the initial stage of its emergence. With the continuous decrease of surplus products, accounting gradually separates from the production function and becomes an independent function. ( )
A:对
B:错
答案: 错
8、
会计核算是会计监督的基础，会计监督是会计核算质量的保障。（ ）Accounting calculation is the basis of accounting supervision, and accounting supervision is the quality guarantee of accounting calculation. ( )
A:对
B:错
答案: 对
9、
会计目标的决策有用观要求两权分离必须通过资本市场进行。（ ）The decision-usefulness approach of accounting objectives requires that separation of ownership and control must be carried out through the capital market. ( )
A:对
B:错
答案: 对
10、
会计学科体系中包括理论会计学和应用会计学两大部分。（ ）The accounting subject system includes two major parts: theoretical accounting and applied accounting. ( )
A:对
B:错
答案: 对
第二章 单元测试
1、
下列选项中，不属于反映企业经营成果的会计要素的是（ ）。Which of the following accounting elements does not reflect the operating result of the company ( ).
A:收入Revenue
B:费用Expense
C:所有者权益Owners” equity
D:利润Profit
答案: 所有者权益Owners” equity
2、
企业的库存商品属于会计要素中的（ ）。Merchandise inventory of enterprises belong to the accounting elements of ( ).
A:资产 Assets
B:负债 Liabilities
C:所有者权益Owner”s Equity
D:收入Revenue
答案: 资产 Assets
3、
企业所拥有的资产从财产权利归属来看，一部分属于投资者，另一部分属于（ ）According to the ownership of property rights, the assets owned by enterprises partly belong to investors and partly belong to ( ) .。
A:企业职工Employees
B:债权人 Creditors
C:债务人 Debtors
D:企业法人 Enterprise juridical person
答案: 债权人 Creditors
4、
下列选项中属于最基本的会计等式的是（ ）。Among the following options, the most basic accounting equation is ( ).
A:收入-费用=利润Revenue-expense = Profit
B:资产=负债+所有者权益Assets = Liabilities + Owner”s Equity
C:资产=负债+所有者权益+利润 Assets = Liabilities + Owner”s Equity + Profit
D:资产=负债+所有者权益+（收入-费用）Assets = Liabilities + Owner”s Equity + (Revenue-Expense)
答案: 资产=负债+所有者权益Assets = Liabilities + Owner”s Equity
5、
下列选项中，属于反映企业财务状况的会计要素的是（ ）。Which of the following accounting elements reflect the financial situation of an enterprise ( ).
A:资产Assets
B:负债 Liabilities
C:所有者权益Owner”s Equity
D:收入Revenue
答案: 资产Assets;负债 Liabilities;所有者权益Owner”s Equity
6、
下列各项中属于流动负债的是（ ）。Among the following items, the current liabilities are ( ).
A:短期借款Short-term loan
B:应付账款 Accounts payable
C:应付票据 Notes payable
D:存货Inventory
答案: 短期借款Short-term loan;应付账款 Accounts payable;应付票据 Notes payable
7、
下列选项中，属于无形资产的是( )。Those that are intangible asset among the following options are（ ）
A:商标权Trademark
B:专利权 Patent
C:机器设备Machinery equipment
D:著作权Copyright
答案: 商标权Trademark;专利权 Patent;著作权Copyright
8、
会计对象是会计所要反映和监督的内容，它界定了会计工作的内容和范围。（ ） Accounting object is the content that accounting should reflect and supervise, and it defines the content and scope of accounting work. ( )
A:对
B:错
答案: 对
9、
所有者权益在数值上等于企业全部资产减去全部负债后的余额。（ ）Owner”s equity is equal to the balance of all assets minus all liabilities. ( )
A:对
B:错
答案: 对
10、
非流动负债的偿还期均在1年以上，流动负债的偿还期均在1年以内。（ ）The repayment period of non-current liabilities is more than one year, and the repayment period of current liabilities is less than one year. ( )
A:对
B:错
答案: 错
第三章 单元测试
1、
凡为形成生产经营能力，在以后各期取得收益而发生的各种支出，即支出的效益与几个会计年度相关的，应作为（ ）。Any expenditure incurred in order to form the production and operation capacity and to obtain profits in subsequent periods, that is, the benefits of expenditure related to several accounting years, shall be regarded as ( ).
A:收益性支出Revenue expenditure
B:资本性支出Capital expenditure
C:营业性支出 Operational expenditure
D:营业外支出Non-operating expenses
答案: 资本性支出Capital expenditure
2、
企业的会计期间是（ ）。The accounting period of an enterprise is ( ).
A:自然形成的 Naturally formed
B:人为划分的Artificially divided
C:一个周转过程A turnover process
D:营业年度Business year
答案: 人为划分的Artificially divided
3、
“企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎，不应高估资产或者收益、低估负债或者费用。”这一规定体现的是会计信息质量要求的（ ）原则。Enterprises should be prudent in accounting recognition, measurement and reporting of transactions or events, and should not overestimate assets or earnings, underestimate liabilities or expenses. This regulation embodies the ( ) principle of accounting information quality requirements.
A:重要性原则Materiality principle
B:及时性原则Timeliness principle
C:谨慎性原则Prudence principle
D:可比性原则Comparability principle
答案: 谨慎性原则Prudence principle
4、
按权责发生制原则要求，下列项目中关于收入确认正确的是（ ）。 According to the principle of accrual basis, the correct recognition of revenue in the following items is ( ).
A:本月销售产品一批，价值20 000元，货款尚未收到，已确认为收入Sales of a batch of products this month, valued at 20,000 yuan, has not yet been received and has been recognized as revenue.
B:本月月初收到上月利息收入3 000元，确认为本月财务费用贷方3 000元 Earlier this month, 3,000 yuan of interest income from last month was received , which is credited 3,000 yuan to financial expenses of this month.
C:本月收到上月产品销售收入30 000元，已存入银行，确认为本月收入Received last month”s sales revenue of 30,000 yuan, which has been deposited in the bank and recognized as this month”s revenue.
D:本月签订一份销售合同，规定下月销售货物一批，价值50 000元，确认为本月收入Signing a sales contract this month, which stipulates that a batch of goods will be sold next month, with a value of 50,000 yuan, will be recognized as revenue for this month.
答案: 本月销售产品一批，价值20 000元，货款尚未收到，已确认为收入Sales of a batch of products this month, valued at 20,000 yuan, has not yet been received and has been recognized as revenue.
5、
各企业单位处理会计业务的方法和程序在不同会计期间要保持前后一致，不得随意变更，这符合（ ）。The methods and procedures of each enterprise dealing with accounting business should be consistent in different accounting periods, and should not be changed at will. This is in line with ( )
A:可靠性原则Reliability principle
B:可比性原则 Comparability principle
C:实质重于形式Substance over form
D:谨慎性原则 Prudence principle
答案: 可比性原则 Comparability principle
6、
企业在组织会计核算时，应遵循的会计假设包括（ ）。The accounting assumptions that enterprises should follow in organizing accounting include ( ).
A:会计主体 Accounting entity assumption
B:持续经营Going concern assumption
C:会计分期 Accounting period convention assumption
D:货币计量Money measurement assumption
答案: 会计主体 Accounting entity assumption;持续经营Going concern assumption;会计分期 Accounting period convention assumption;货币计量Money measurement assumption
7、
会计计量属性主要包括（ ）。 Accounting measurement attributes mainly include ( ).
A:历史成本Historical cost
B:重置成本Replacement cost
C:可变现净值 Net realizable value
D:现值 Present value
答案: 历史成本Historical cost;重置成本Replacement cost;可变现净值 Net realizable value;现值 Present value
8、
一般来说，法律主体必然是会计主体，会计主体也必然是法律主体。（ ）Generally speaking, the legal entity must be the accounting entity, and the accounting entity must be the legal entity. ( )
A:对
B:错
答案: 错
9、
收付实现制和权责发生制的主要区别是确认收入和费用的标准不同。（ ）The main difference between cash basis and accrual basis is the different criteria for recognizing revenue and expenses. ( )
A:对
B:错
答案: 对
10、
不以营利为目的的单位，一定会用权责发生制作为会计期间的损益确认标准。（ ）Institutions that do not aim at making profits must use accrual basis accounting as the criterion of profit and loss recognition during the accounting period. ( )
A:对
B:错
答案: 错
第四章 单元测试
1、
会计科目按其提供指标的详细程度，或者说提供信息的详细程度，可以分为哪几类（ ）。Categories that the accounting title can be classified according to the degree of detail of the indicators or information it provides include ( ).
A:总分类科目 General ledger title
B:明细分类科目 Subsidiary ledger title
C:资产类科目Asset title
D:负债类科目Liability title
答案: 总分类科目 General ledger title;明细分类科目 Subsidiary ledger title
2、
总分类账户与明细分类账户平行登记的要点有（ ）。The main points of parallel registration between general ledger account and subsidiary ledger account are ( ).
A:登记内容相同The same content of registration
B:登记时间相同The same time of registration
C:登记方向相同The same direction of registration
D:登记金额相同The same amount of registration
答案: 登记内容相同The same content of registration;登记方向相同The same direction of registration;登记金额相同The same amount of registration
3、
存在着对应关系的账户称为对应账户。（ ） Accounts with corresponding relationships are called corresponding accounts. ( )
A:对
B:错
答案: 对
4、
会计分录按其所运用账户的多少分为简单会计分录和复合会计分录。（ ）Accounting entries can be divided into simple accounting entries and compound accounting entries according to the number of accounts it includes. ( )
A:对
B:错
答案: 对
5、
在借贷记账法下，所有账户的借方表示增加，贷方表示减少。（ ）Under debit-credit bookkeeping, the debit of all accounts means increase, while the credit means decrease.（ ）
A:对
B:错
答案: 错
6、
账户的基本结构是指（ ）。The basic structure of an account is ( ).
A:账户的具体格式 Specific format of account
B:账户登记的经济内容 Economic content of account registration
C:账户登记的日期Date of account registration
D:账户中登记增减金额的栏次Column of increased or decreased amounts registered in accounts
答案: 账户中登记增减金额的栏次Column of increased or decreased amounts registered in accounts
7、
进行复式记账时，对任何一项经济业务登记的账户数量应是（ ）。For double-entry bookkeeping, the number of accounts registered for any economic business shall be ( ).
A:一个 One
B:两个 Two
C:三个 Three
D:两个或两个以上 Two or more
答案: 两个或两个以上 Two or more
8、
“库存商品”账户期初余额为2 000元，借方本期发生额6 000元，贷方本期发生额5 000元，则该账户期末余额为（ ）元The beginning balance of the “merchandise inventory” account is 2,000 yuan, the debit occurrence amount is 6,000 yuan and the credit occurrence amount is 5,000 yuan, then the ending balance of the account is ( ) yuan.。
A:1 000
B:2 000
C:3 000
D:13 000
答案: 3 000
9、
借贷记账法试算平衡的依据是（ ）。The basis of trial balance under debit-credit bookkeeping is ( ).
A:资金运动变化规律Law of capital movement change
B:会计等式平衡原理Accounting equation balance principle
C:会计账户基本结构Basic structure of accounts
D:平行登记基本原理 Basic principles of parallel registration
答案: 会计等式平衡原理Accounting equation balance principle
10、
简单会计分录是指（ ）。Simple accounting entries refer to ( ).
A:一借一贷的会计分录Accounting entries with one debit and one credit
B:一借多贷的会计分录 Accounting entries with one debit and multiple credits
C:多借一贷的会计分录Accounting entry with multiple debits and one credit
D:多借多贷的会计分录 Accounting entry with multiple debits and credits
答案: 一借一贷的会计分录Accounting entries with one debit and one credit
第五章 单元测试
1、
有限责任公司增资扩股时，如果有新的投资者加入，则新加入的投资者缴纳的出资额大于按约定比例计算的其在注册资本中所占份额部分，应记入的贷方账户是（ ）。When a company with limited liability increases its capital and shares, if a new investor joins, the amount paid by the new investor is larger than its share of the registered capital calculated according to the agreed proportion and shall be credited to ( ).
A:股本Capital share
B:实收资本Paid-in capital
C:资本公积 Capital reserve
D:盈余公积Surplus reserve
答案: 资本公积 Capital reserve
2、
某制造业企业为增值税一般纳税人。本期外购原材料一批，发票注明买价20 000元，增值税税额为2 600元，入库前发生的挑选整理费用为1 000元，则该批原材料的入账价值为（ ）。A manufacturing enterprise is a general taxpayer of VAT. In this period, the purchase price of raw materials is 20,000 yuan indicated in the invoice, the value-added tax is 2,600 yuan, and the cost of sorting and selecting expenses before warehousing is 1,000 yuan.Then the cost of the raw materials is ( )
A:20 000元
B:22 600元
C:21 000元
D:23 600元
答案: 21 000元
3、
企业为维持正常的生产经营所需资金而向银行等金融机构临时借入的款项称为（ ）。The temporary borrowing of funds needed by enterprises to maintain normal production and operation from banks and other financial institutions is called ( )
A:长期借款 Long-term loans
B:短期借款Short-term loan
C:长期负债Long-term liabilities
D:应付账款Accounts payable
答案: 短期借款Short-term loan
4、
关于企业的实收资本，下列说法中正确的有（ ）。Which of the following statements are correct about the paid-in capital of an enterprise( ).
A:是企业实际收到投资人投入的资本金 It is the capital that enterprises actually receive from investors
B:是企业进行正常经营的条件 It is the conditions for enterprises to operate normally
C:是企业向外投出的资产It is the assets that an enterprise invests outward
D:在生产经营中取得的收益不得直接增加实收资本The revenue from production and operation shall not directly increase the paid-in capital.
答案: 是企业实际收到投资人投入的资本金 It is the capital that enterprises actually receive from investors;是企业进行正常经营的条件 It is the conditions for enterprises to operate normally;在生产经营中取得的收益不得直接增加实收资本The revenue from production and operation shall not directly increase the paid-in capital.
5、
下列账户中，月末应该没有余额的有（ ）。Which of the following accounts would be no balance at the end of the month( ).
A:“生产成本”账户Production cost account
B:“制造费用”账户 Manufacturing overhead account
C:“管理费用”账户Administration expenses account
D:“应付职工薪酬”账户Employee benefits payable account
答案: “制造费用”账户 Manufacturing overhead account;“管理费用”账户Administration expenses account
6、
关于“制造费用”账户，下列说法中正确的有（ ）。Regarding the manufacturing overhead account, the following correct statements are ( ).
A:借方登记实际发生的各项制造费用The actual manufacturing overhead incurred recorded on debit
B:贷方登记分配转入产品成本的制造费用Allocation of manufacturing overhead calculated into the cost of products recorded on credit
C:期末余额在借方，表示在产品的制造费用 The ending balance is on the debit side which represents the manufacturing overhead of the product in process
D:期末结转“本年利润”账户后没有余额There is no balance after carrying -over to the current year profit account at the end of the period
答案: 借方登记实际发生的各项制造费用The actual manufacturing overhead incurred recorded on debit;贷方登记分配转入产品成本的制造费用Allocation of manufacturing overhead calculated into the cost of products recorded on credit
7、
为了遵循配比原则，企业应将营业外收入减去营业外支出进而确定营业外利润。In order to follow the matching principle, enterprises should deduct non-operating expenses from non-operating revenue to determine non-operating profit. ( )
A:对
B:错
答案: 错
8、
长期借款的利息支出应根据利息支出的具体情况予以资本化或计入当期损益。（ ）Interest expenditure on long-term loans shall be capitalized or recorded into current profits and losses according to the specific condition of interest expenditure. ( )
A:对
B:错
答案: 对
9、
“财务费用”账户属于损益类账户，是用来核算企业为筹集生产经营所需资金等而发生的各种筹资费用。（ ）The “financial expenses” account belongs to the profit and loss account, which is used to account for all kinds of financing expenses incurred by enterprises in order to raise funds for production and operation. ( )
A:对
B:错
答案: 对
10、
企业实现收入往往表现为货币资金的流入，但是并非所有货币资金的流入都是企业的收入。（ ）Revenue realized by enterprises is often manifested by the inflow of monetary funds, but not all the inflows of monetary funds are the revenue of enterprises. ( )
A:对
B:错
答案: 对
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