第3版《會計學(xué)原理》修訂補充練習(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《會計學(xué)原理》修訂補充練習(xí)題第一章第一章練習(xí)題練

23、習(xí)題一判斷題1會計的基本職能是記賬和算賬。（）會計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、決策和分析等職能2從一定時點看，企業(yè)的資金來源總額必定等于資金運用總額。（√）3資產(chǎn)負債表涉及的會計要素是資產(chǎn)、負債和所有者權(quán)益。（√）4不管是在會計期間還是會計期末，會計等式“資產(chǎn)=負債十所有者權(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，是所有者對資產(chǎn)的剩余要求權(quán)。即企業(yè)資產(chǎn)扣除負債

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150萬元，此款為上月銷售商品所得，企業(yè)將此筆收入記入本月主營業(yè)務(wù)收入中。（）記為上月的主營業(yè)務(wù)收入和應(yīng)收賬款，本月記應(yīng)收賬款確認。7采用預(yù)收貨款方式銷售商品，應(yīng)于收到貨款時確認收入。（）根據(jù)權(quán)責(zé)發(fā)生制要求，預(yù)收款項是企業(yè)的一種負債，所以應(yīng)記為負債。8可比性要求解決的不僅是企業(yè)之間橫向可比的問題，也包括同一企業(yè)縱向可比的問題。（√）9謹慎性是指在會計核算中應(yīng)盡量低估企業(yè)的資產(chǎn)和可能發(fā)生的損

25、失、費用。（）10謹慎性原則要求企業(yè)進行會計核算時，盡可能高估資產(chǎn)和收益，低估負債和費用。（）謹慎性原則可以體現(xiàn)在確認、計量、報告等諸方面。它要求：會計確認標(biāo)準(zhǔn)穩(wěn)妥合理；會計計量不得高估資產(chǎn)、權(quán)利和利潤；會計報告提供盡可能全面的會計信息。二單選題1C2B3C4A5A6C7D8D9A10A1會計的基本職能是（C）。A記錄和計算B計劃和考核C反映和監(jiān)督D預(yù)測和決策2以下不屬于會計核算基本前提條件的是（B）。A持續(xù)經(jīng)營B堅持謹慎性C會計分期D

26、貨幣計量會計核算假設(shè)前提：會計主體、持續(xù)經(jīng)營、會計分期、貨幣計量3會計主要的計量單位是（C）A實物計量單位B勞動計量單位C貨幣計量單位D工時計量單位4下列會計科目屬于損益類科目的是（A）。A主營業(yè)務(wù)收入B生產(chǎn)成本C應(yīng)收帳款D應(yīng)付利潤一、資產(chǎn)類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計等式“資產(chǎn)費用=負債所有者權(quán)益收入”可知2復(fù)式記賬是對每一項經(jīng)濟業(yè)務(wù)，都以相等的金額，同時在總賬及所屬明細賬中進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)，對于每一項經(jīng)濟業(yè)務(wù)，都要在兩個或兩個以上的賬戶中相互聯(lián)系

49、進行登記，系統(tǒng)地反映資金運動變化結(jié)果的一種記賬方法3不管企業(yè)的經(jīng)濟業(yè)務(wù)多么復(fù)雜，經(jīng)濟業(yè)務(wù)的發(fā)生總會保持會計等式的平衡。（√）4某企業(yè)07年12月預(yù)訂08年全年報刊雜志，支付銀行存款2400元。（）會計分錄為：借：管理費用2400貸：銀行存款2400會計分錄為：借：預(yù)付賬款2400貸：銀行存款24005某企業(yè)預(yù)收銷貨款2萬元存入銀行。會計分錄為：（）借：銀行存款2萬元貸：主營業(yè)務(wù)收入2萬元借：銀行存款2萬元貸：應(yīng)付票據(jù)2萬元二單選題1企業(yè)

50、會計的對象是企業(yè)生產(chǎn)經(jīng)營過程中（B）。A全部活動B能以貨幣表現(xiàn)的經(jīng)濟活動C量化的經(jīng)濟活動D全部財產(chǎn)2企業(yè)會計核算的基礎(chǔ)是（C）。A收付實現(xiàn)制B謹慎性C權(quán)責(zé)發(fā)生制D真實性原則3實質(zhì)重于形式原則要求企業(yè)應(yīng)當(dāng)按照交易或事項的（C）進行會計核算。A經(jīng)濟內(nèi)容B法律形式C經(jīng)濟實質(zhì)D經(jīng)濟要素4復(fù)式記帳法對每一項經(jīng)濟業(yè)務(wù)都以相等的金額在（B）中進行登記。A一個帳戶B兩個或兩個以上帳戶C全部帳戶D兩個帳戶5在以下項目中，不屬于企業(yè)資金來源的項目是(A)。

51、負債所有者權(quán)益（投資）A銀行存款B長期借款C資本公積D應(yīng)付賬款6下列項目不屬于資產(chǎn)的是（B）。A應(yīng)收票據(jù)B預(yù)收賬款（負債）C應(yīng)收賬款D預(yù)付賬款7下列不屬于所有者權(quán)益項目的是（D）。A實收資本B資本公積C盈余公積D營業(yè)外收入（損益類）8下列項目屬于負債的是（B）。A累計折舊（費用）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在會計期間，會計要素之間的等量關(guān)系式是(B)。A資產(chǎn)＝所有者權(quán)益B資產(chǎn)＝負債所有者權(quán)益收入－費用C資產(chǎn)收入＝負債