第3版《會(huì)計(jì)學(xué)原理》修訂補(bǔ)充練習(xí)題

1、relationshipbetweenGovernmentbusiness.The“twosessions“GeneralSecretaryof“Pro““clear“thewdsuccinctlysummarizedthenewrelationshipbetweenGovernmentbusinessaspurepoliticsreshapingthepoliticalrelationshipspecifiedinthedirecti

2、on.Districtleadersinhlingpoliticalbusinessrelationsengageintradingpowerfmoneyfinallystumbledwealessonalwayskeepinmindthat“Pro““clean“practicing“Pro““clear“.“Pro“istoopenasincereengagementwithprivateenterprisetohelpsolvep

3、racticaldifficulties“Clear“istoclarifytheDivisionofpowerexercisedinaccdancewithprivateentrepreneurswithinnocentpuritynotabusingpowerfpersonalgainnottoengageintradingpowerfmoney.Thirdindertomaintainfairnessjustice.Fairnes

4、sjusticeisthelifelineoftheruleoflawisthebestdevelopmentenvironment.Currentlylaxlawenfcementthejudicialsectinourregionalsoexisttovaryingdegreeslawenfcementdepartmentsindividualwindowunitspowerfpersonalgainsbribesthickfrie

5、ndsrelationshumancasesmoneycasesinwhichseriouslyinfringeonthelegitimaterightsinterestsofenterprisespeople.Especiallysomelawenfcementinspectionfprofitpurposesdeliberatelylookingfcpateloopholesfounddirectlyundertheticketdo

6、esnotgivebusinessimprovementopptunities.Werecruitacompanydoesnteasilycultivatingabusinessmedifficultneverfpersonalgainsystematicharassmentcardlastcheckedtochecktogettheenterprisecollapsed.Toguaranteethelegitimaterightsin

7、terests.Alwaysproceedfromtheoverallsituationofrefmdevelopmentofservicesfullyconsidertheacteristicsofproductionmanagementinnonpublicenterprisessocialbenefitsanaccurategraspoflegallimitsprotecttheenthusiasmofentrepreneursp

8、ractitionersininnovationentrepreneurshipenhancingexpectationsconfidence.Topromotestrictenfcement.Strengtheninglawenfcementproceduresimprovelawenfcementperfmanceevaluationstrengtheningthesupervisionoflawenfcementexplation

9、practiceofriskcontrolmechanismoflawenfcementtofurtherstardizethesocialsecurityurbanmanagementroadtrafficadministrativelawenfcementeffectivelyfreeextensivelawenfcementlaxenfcementoflawenfcementotherissues.Toupholdjustice.

10、JusticeisthelastlineofDefensetosafeguardfairnessjusticetounequivocallysupptthecourtsprocuratatesindependentlyexerciselevel...Judicialactivitieswererampantmustnotbeallowedtorunfavsmoneymustnotbeallowedtoknowinglyviolateth

11、emiscarriageviolationsofthelegitimaterightsinterestsofthemassesmustnotbeallowedtoabuseofpowertomakefestmasscanbefeltineveryjudicialcasesinequityjustice.FourtodeepengrassrootsgovernanceaccdingtolawGrassrootsgovernanceaccd

12、ingtolawisanimptantfoundationfpromotingtheconstructionofruleoflawbutalsothemostbasicdevelopmentenvironment.DespitemygoodsocialderinGeneralbuttherearelawabidingconsciousnesssocialderisnotstardregardlessoffaithTwiningvisit

13、visitotheroutstingproblems.Wewanttoactivelypromotethefieldofmultilevelgovernanceaccdingtolawpromotethecontinuousimprovementofthesocialenvironment.Topromoteuniversalcompliance.Activelyfostertheruleoflawculturecarryoutlawp

14、ublicityeducationonhonestytrustwthinessguidethemassesconsciouslyabidebythelawfailingtofindmethodproblemsolvingmethodmethodofgraduallychangingthewldheisnotlookingfbutsomeone“unspokenrules“fmedalllawlawabidebythegoodatmosp

15、here.Tostrengthenthecomprehensivemanagementofpublicsecurity.Deepeningpeacexinganconstructionstronglyagainstviolencecrimemafiaseriouscriminaloffencestoprotectthelegitimaterightsinterestsofcitizenslegalpersonscarryoutcrimi

16、nalpolicyoftemperjusticewithmercythemaximumstimulatingsocialvitalityearnestlysafeguardsocialharmonystability.Toresolvesocialconflictsbylaw.Tofurthersmoothchannelsofreptingsocialconditionspublicopinionimprovingregulationa

17、rbitrationaswellasdisputeresolutionmechanismsimplementfullythepetitionerscases“thirdparty“hearingssupervisingsystemofletterscallstoresolvetheinvolvedlawlawsuitintothebitofruleoflawvexatiousTwiningvisitvisitdisturbingsoci

18、alderothermaliciousexttionresolutelycrackdown.FiveimprovingcadresVitaleprovidestrongprotectionffestdevelopmentXIGeneralSecretarystressedthatthecomprehensiverevitalizationinNtheastChinaneedsahighqualitysolidstylecadresoft

19、hedaretoplay.Cadrecadresisapledgeshouldwanttodowkabletodogoodenthusiasmisparamount.TreatpartycadresitisnecessarytoStrictmanagementwarmcareenablethebroadmassesofcadreswkhardwkthisistwoparallelprinciples.Instrictaccdancewi

20、ththestardsofgoodcadresionappointmenttherealofficersdareofficersthosewhowanttoplaygoodasexcellentcadresatalllevelsofleadershipinthepast.Atpresentsomeleadingcadreswkinitiativeisnothighbeyondpoliticalidlelazygovernancegove

21、rnancenotasslowmessyaphenomenonstillexisttovaryingdegreesaffectedrestrictedeconomicsocialdevelopment.Wemustmobilizetheenthusiasmofcadresasanurgenttaskadheretocombinationofincentivesconstraintsadheretothestrictmanagementw

22、armcarepracticalsolution“ftheofficersnotto“problemmotivatecadresbetterleadthemassestoanundertakingthecadrescreatethenewachievementinadaretoplaygoodatshowsasnew.Toidentifytheproblemaccuratepulse第3版《會(huì)計(jì)學(xué)原理》修訂補(bǔ)充練習(xí)題第一章第一章練習(xí)題練

23、習(xí)題一判斷題1會(huì)計(jì)的基本職能是記賬和算賬。（）會(huì)計(jì)的基本職能是核算和監(jiān)督，除了基本職能外還具有預(yù)測(cè)、決策和分析等職能2從一定時(shí)點(diǎn)看，企業(yè)的資金來(lái)源總額必定等于資金運(yùn)用總額。（√）3資產(chǎn)負(fù)債表涉及的會(huì)計(jì)要素是資產(chǎn)、負(fù)債和所有者權(quán)益。（√）4不管是在會(huì)計(jì)期間還是會(huì)計(jì)期末，會(huì)計(jì)等式“資產(chǎn)=負(fù)債十所有者權(quán)益”都成立。（）5所有者權(quán)益是企業(yè)投資人對(duì)企業(yè)資產(chǎn)的所有權(quán)。（）所有者權(quán)益是體現(xiàn)凈資產(chǎn)中的權(quán)益，是所有者對(duì)資產(chǎn)的剩余要求權(quán)。即企業(yè)資產(chǎn)扣除負(fù)債

24、后所有者享有的剩余權(quán)益。6某企業(yè)本月收到銀行存款150萬(wàn)元，此款為上月銷(xiāo)售商品所得，企業(yè)將此筆收入記入本月主營(yíng)業(yè)務(wù)收入中。（）記為上月的主營(yíng)業(yè)務(wù)收入和應(yīng)收賬款，本月記應(yīng)收賬款確認(rèn)。7采用預(yù)收貨款方式銷(xiāo)售商品，應(yīng)于收到貨款時(shí)確認(rèn)收入。（）根據(jù)權(quán)責(zé)發(fā)生制要求，預(yù)收款項(xiàng)是企業(yè)的一種負(fù)債，所以應(yīng)記為負(fù)債。8可比性要求解決的不僅是企業(yè)之間橫向可比的問(wèn)題，也包括同一企業(yè)縱向可比的問(wèn)題。（√）9謹(jǐn)慎性是指在會(huì)計(jì)核算中應(yīng)盡量低估企業(yè)的資產(chǎn)和可能發(fā)生的損

25、失、費(fèi)用。（）10謹(jǐn)慎性原則要求企業(yè)進(jìn)行會(huì)計(jì)核算時(shí)，盡可能高估資產(chǎn)和收益，低估負(fù)債和費(fèi)用。（）謹(jǐn)慎性原則可以體現(xiàn)在確認(rèn)、計(jì)量、報(bào)告等諸方面。它要求：會(huì)計(jì)確認(rèn)標(biāo)準(zhǔn)穩(wěn)妥合理；會(huì)計(jì)計(jì)量不得高估資產(chǎn)、權(quán)利和利潤(rùn)；會(huì)計(jì)報(bào)告提供盡可能全面的會(huì)計(jì)信息。二單選題1C2B3C4A5A6C7D8D9A10A1會(huì)計(jì)的基本職能是（C）。A記錄和計(jì)算B計(jì)劃和考核C反映和監(jiān)督D預(yù)測(cè)和決策2以下不屬于會(huì)計(jì)核算基本前提條件的是（B）。A持續(xù)經(jīng)營(yíng)B堅(jiān)持謹(jǐn)慎性C會(huì)計(jì)分期D

26、貨幣計(jì)量會(huì)計(jì)核算假設(shè)前提：會(huì)計(jì)主體、持續(xù)經(jīng)營(yíng)、會(huì)計(jì)分期、貨幣計(jì)量3會(huì)計(jì)主要的計(jì)量單位是（C）A實(shí)物計(jì)量單位B勞動(dòng)計(jì)量單位C貨幣計(jì)量單位D工時(shí)計(jì)量單位4下列會(huì)計(jì)科目屬于損益類(lèi)科目的是（A）。A主營(yíng)業(yè)務(wù)收入B生產(chǎn)成本C應(yīng)收帳款D應(yīng)付利潤(rùn)一、資產(chǎn)類(lèi)relationshipbetweenGovernmentbusiness.The“twosessions“GeneralSecretaryof“Pro““clear“thewdsuccinctly

27、summarizedthenewrelationshipbetweenGovernmentbusinessaspurepoliticsreshapingthepoliticalrelationshipspecifiedinthedirection.Districtleadersinhlingpoliticalbusinessrelationsengageintradingpowerfmoneyfinallystumbledwealess

28、onalwayskeepinmindthat“Pro““clean“practicing“Pro““clear“.“Pro“istoopenasincereengagementwithprivateenterprisetohelpsolvepracticaldifficulties“Clear“istoclarifytheDivisionofpowerexercisedinaccdancewithprivateentrepreneurs

29、withinnocentpuritynotabusingpowerfpersonalgainnottoengageintradingpowerfmoney.Thirdindertomaintainfairnessjustice.Fairnessjusticeisthelifelineoftheruleoflawisthebestdevelopmentenvironment.Currentlylaxlawenfcementthejudic

30、ialsectinourregionalsoexisttovaryingdegreeslawenfcementdepartmentsindividualwindowunitspowerfpersonalgainsbribesthickfriendsrelationshumancasesmoneycasesinwhichseriouslyinfringeonthelegitimaterightsinterestsofenterprises

31、people.Especiallysomelawenfcementinspectionfprofitpurposesdeliberatelylookingfcpateloopholesfounddirectlyundertheticketdoesnotgivebusinessimprovementopptunities.Werecruitacompanydoesnteasilycultivatingabusinessmedifficul

32、tneverfpersonalgainsystematicharassmentcardlastcheckedtochecktogettheenterprisecollapsed.Toguaranteethelegitimaterightsinterests.Alwaysproceedfromtheoverallsituationofrefmdevelopmentofservicesfullyconsidertheacteristicso

33、fproductionmanagementinnonpublicenterprisessocialbenefitsanaccurategraspoflegallimitsprotecttheenthusiasmofentrepreneurspractitionersininnovationentrepreneurshipenhancingexpectationsconfidence.Topromotestrictenfcement.St

34、rengtheninglawenfcementproceduresimprovelawenfcementperfmanceevaluationstrengtheningthesupervisionoflawenfcementexplationpracticeofriskcontrolmechanismoflawenfcementtofurtherstardizethesocialsecurityurbanmanagementroadtr

35、afficadministrativelawenfcementeffectivelyfreeextensivelawenfcementlaxenfcementoflawenfcementotherissues.Toupholdjustice.JusticeisthelastlineofDefensetosafeguardfairnessjusticetounequivocallysupptthecourtsprocuratatesind

36、ependentlyexerciselevel...Judicialactivitieswererampantmustnotbeallowedtorunfavsmoneymustnotbeallowedtoknowinglyviolatethemiscarriageviolationsofthelegitimaterightsinterestsofthemassesmustnotbeallowedtoabuseofpowertomake

37、festmasscanbefeltineveryjudicialcasesinequityjustice.FourtodeepengrassrootsgovernanceaccdingtolawGrassrootsgovernanceaccdingtolawisanimptantfoundationfpromotingtheconstructionofruleoflawbutalsothemostbasicdevelopmentenvi

38、ronment.DespitemygoodsocialderinGeneralbuttherearelawabidingconsciousnesssocialderisnotstardregardlessoffaithTwiningvisitvisitotheroutstingproblems.Wewanttoactivelypromotethefieldofmultilevelgovernanceaccdingtolawpromote

39、thecontinuousimprovementofthesocialenvironment.Topromoteuniversalcompliance.Activelyfostertheruleoflawculturecarryoutlawpublicityeducationonhonestytrustwthinessguidethemassesconsciouslyabidebythelawfailingtofindmethodpro

40、blemsolvingmethodmethodofgraduallychangingthewldheisnotlookingfbutsomeone“unspokenrules“fmedalllawlawabidebythegoodatmosphere.Tostrengthenthecomprehensivemanagementofpublicsecurity.Deepeningpeacexinganconstructionstrongl

41、yagainstviolencecrimemafiaseriouscriminaloffencestoprotectthelegitimaterightsinterestsofcitizenslegalpersonscarryoutcriminalpolicyoftemperjusticewithmercythemaximumstimulatingsocialvitalityearnestlysafeguardsocialharmony

42、stability.Toresolvesocialconflictsbylaw.Tofurthersmoothchannelsofreptingsocialconditionspublicopinionimprovingregulationarbitrationaswellasdisputeresolutionmechanismsimplementfullythepetitionerscases“thirdparty“hearingss

43、upervisingsystemofletterscallstoresolvetheinvolvedlawlawsuitintothebitofruleoflawvexatiousTwiningvisitvisitdisturbingsocialderothermaliciousexttionresolutelycrackdown.FiveimprovingcadresVitaleprovidestrongprotectionffest

44、developmentXIGeneralSecretarystressedthatthecomprehensiverevitalizationinNtheastChinaneedsahighqualitysolidstylecadresofthedaretoplay.Cadrecadresisapledgeshouldwanttodowkabletodogoodenthusiasmisparamount.Treatpartycadres

45、itisnecessarytoStrictmanagementwarmcareenablethebroadmassesofcadreswkhardwkthisistwoparallelprinciples.Instrictaccdancewiththestardsofgoodcadresionappointmenttherealofficersdareofficersthosewhowanttoplaygoodasexcellentca

46、dresatalllevelsofleadershipinthepast.Atpresentsomeleadingcadreswkinitiativeisnothighbeyondpoliticalidlelazygovernancegovernancenotasslowmessyaphenomenonstillexisttovaryingdegreesaffectedrestrictedeconomicsocialdevelopmen

47、t.Wemustmobilizetheenthusiasmofcadresasanurgenttaskadheretocombinationofincentivesconstraintsadheretothestrictmanagementwarmcarepracticalsolution“ftheofficersnotto“problemmotivatecadresbetterleadthemassestoanundertakingt

48、hecadrescreatethenewachievementinadaretoplaygoodatshowsasnew.Toidentifytheproblemaccuratepulse3計(jì)等式“資產(chǎn)費(fèi)用=負(fù)債所有者權(quán)益收入”可知2復(fù)式記賬是對(duì)每一項(xiàng)經(jīng)濟(jì)業(yè)務(wù)，都以相等的金額，同時(shí)在總賬及所屬明細(xì)賬中進(jìn)行登記的一種記賬方法。（）所謂復(fù)式記賬法，是指以資產(chǎn)與權(quán)益平衡關(guān)系作為記賬基礎(chǔ)，對(duì)于每一項(xiàng)經(jīng)濟(jì)業(yè)務(wù)，都要在兩個(gè)或兩個(gè)以上的賬戶(hù)中相互聯(lián)系

49、進(jìn)行登記，系統(tǒng)地反映資金運(yùn)動(dòng)變化結(jié)果的一種記賬方法3不管企業(yè)的經(jīng)濟(jì)業(yè)務(wù)多么復(fù)雜，經(jīng)濟(jì)業(yè)務(wù)的發(fā)生總會(huì)保持會(huì)計(jì)等式的平衡。（√）4某企業(yè)07年12月預(yù)訂08年全年報(bào)刊雜志，支付銀行存款2400元。（）會(huì)計(jì)分錄為：借：管理費(fèi)用2400貸：銀行存款2400會(huì)計(jì)分錄為：借：預(yù)付賬款2400貸：銀行存款24005某企業(yè)預(yù)收銷(xiāo)貨款2萬(wàn)元存入銀行。會(huì)計(jì)分錄為：（）借：銀行存款2萬(wàn)元貸：主營(yíng)業(yè)務(wù)收入2萬(wàn)元借：銀行存款2萬(wàn)元貸：應(yīng)付票據(jù)2萬(wàn)元二單選題1企業(yè)

50、會(huì)計(jì)的對(duì)象是企業(yè)生產(chǎn)經(jīng)營(yíng)過(guò)程中（B）。A全部活動(dòng)B能以貨幣表現(xiàn)的經(jīng)濟(jì)活動(dòng)C量化的經(jīng)濟(jì)活動(dòng)D全部財(cái)產(chǎn)2企業(yè)會(huì)計(jì)核算的基礎(chǔ)是（C）。A收付實(shí)現(xiàn)制B謹(jǐn)慎性C權(quán)責(zé)發(fā)生制D真實(shí)性原則3實(shí)質(zhì)重于形式原則要求企業(yè)應(yīng)當(dāng)按照交易或事項(xiàng)的（C）進(jìn)行會(huì)計(jì)核算。A經(jīng)濟(jì)內(nèi)容B法律形式C經(jīng)濟(jì)實(shí)質(zhì)D經(jīng)濟(jì)要素4復(fù)式記帳法對(duì)每一項(xiàng)經(jīng)濟(jì)業(yè)務(wù)都以相等的金額在（B）中進(jìn)行登記。A一個(gè)帳戶(hù)B兩個(gè)或兩個(gè)以上帳戶(hù)C全部帳戶(hù)D兩個(gè)帳戶(hù)5在以下項(xiàng)目中，不屬于企業(yè)資金來(lái)源的項(xiàng)目是(A)。

51、負(fù)債所有者權(quán)益（投資）A銀行存款B長(zhǎng)期借款C資本公積D應(yīng)付賬款6下列項(xiàng)目不屬于資產(chǎn)的是（B）。A應(yīng)收票據(jù)B預(yù)收賬款（負(fù)債）C應(yīng)收賬款D預(yù)付賬款7下列不屬于所有者權(quán)益項(xiàng)目的是（D）。A實(shí)收資本B資本公積C盈余公積D營(yíng)業(yè)外收入（損益類(lèi)）8下列項(xiàng)目屬于負(fù)債的是（B）。A累計(jì)折舊（費(fèi)用）B預(yù)收賬款C應(yīng)收賬款（資產(chǎn)）D預(yù)付賬款（資產(chǎn)）9在會(huì)計(jì)期間，會(huì)計(jì)要素之間的等量關(guān)系式是(B)。A資產(chǎn)＝所有者權(quán)益B資產(chǎn)＝負(fù)債所有者權(quán)益收入－費(fèi)用C資產(chǎn)收入＝負(fù)債