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会计做为独立职能是伴随着生产力的发展和剩余产品的出现而产生的。所选答案:错

现代会计的主要特征是簿记系统,它强调会计的记录功能和汇总功能。所选答案:错

信息系统论认为会计的本质特征是一个以财务信息为主的经济信息系统。管理活动论认为会计的本质是一项经济管理活动

所选答案:对

会计就是簿记,没有区别。

所选答案:错

会计的职能是指会计在经济管理中所具有的功能。

所选答案:对

财务会计主要为外部利益集团提供财务信息,而管理会计侧重于为企业内部经营管理提供会计信息。

所选答案:对

会计方法就是记账、算账和报账的方法。

所选答案:错

问题8得10 分,满分10 分会计的目标在于利用会计信息提高企业经济效益。

所选答案:错

复式簿记系统产生于( )

所选答案: C. 13~ 15世纪

会计的基本职能是()。

所选答案: C. 反映和监督

会计信息的内部使用者是()。

所选答案: D. 经营者

会计核算方法不包括()。

所选答案: A. 检查

下列不属于财务会计特征的是()。

所选答案: b. 方法比较灵活

会计方法一般不包括()。

所选答案: A. 会计管理方法

会计计量单位只有一种,就是货币。

所选答案:错

谨慎性质量信息要求,要求会计核算工作不得虚增费用,夸大资产。所选答案:错

可比性质量信息要求,是指会计处理方法在不同企业之间应当保持一致,不得随意变更。

所选答案:错

会计主体一般都是法律主体。

所选答案:错

根据权责发生制要求,收益在实现时确认,费用在发生时确认。所选答案:对

对应收账款计提坏账准备这一处理方法,体现的是()要求。

所选答案:

D.谨慎性

权责发生制原则下,应作为本期收入或费用入账的是()。

所选答案: D. 摊销的以前已经付款的固定资产修理费

企业以前年度采用的是直线法计提固定资产折旧,现在开始采用年数总和法,

违背的是()要求。

所选答案: C. 可比性

确定会计核算工作的空间范围的会计假设是()。

所选答案: A. 会计主体

下列各项准则中不属于具体会计准则的是()。

所选答案: B. 会计要素准则

问题25得10 分,满分10 分下列会计法规中,作为从事会计工作、制定其他各种会计法规的根本依据的()。

所选答案: C. 会计法

每一项会计记录都要有合法的凭证作依据,体现的是()要求。

所选答案: C. 客观性(可靠性)

企业1年期的银行借款属于短期负债。

所选答案:对

资产就是企业的财产物资。

所选答案:错

作为资产,企业必须具有所有权。

所选答案:错

企业的资金运动是指货币资金的变动。

所选答案:错

下列不能作为企业资产判定依据的是()。

所选答案: A. 存放地点

负债的基本特征不包括()。

所选答案: A. 负债也可能是潜在的义务

应收账款、预收账款、其他应收款是资产。

所选答案:

会计做为独立职能是伴随着生产力的发展和剩余产品的出现而产生的。

所选答案:错

现代会计的主要特征是簿记系统,它强调会计的记录功能和汇总功能。

所选答案:

信息系统论认为会计的本质特征是一个以财务信息为主的经济信息系统。管理活动论认为会计的本质是一项经济管理活动

所选答案:对

问题4得10 分,满分10 分会计就是簿记,没有区别。

所选答案:错

会计的职能是指会计在经济管理中所具有的功能。

所选答案:对

财务会计主要为外部利益集团提供财务信息,而管理会计侧重于为企业内部经营管理提供会计信息。

所选答案:对

会计方法就是记账、算账和报账的方法。

所选答案:错

会计的目标在于利用会计信息提高企业经济效益。

所选答案:错

复式簿记系统产生于( )

所选答案: C. 13~ 15世纪

会计的基本职能是()。

所选答案: C. 反映和监督

会计信息的内部使用者是()。

所选答案: D. 经营者

会计核算方法不包括()。

所选答案: A. 检查

下列不属于财务会计特征的是()。

所选答案: b. 方法比较灵活

会计方法一般不包括()。

所选答案: A. 会计管理方法

会计计量单位只有一种,就是货币。

所选答案:错

谨慎性质量信息要求,要求会计核算工作不得虚增费用,夸大资产。所选答案:错

可比性质量信息要求,是指会计处理方法在不同企业之间应当保持一致,不得随意变更。

所选答案:错

会计主体一般都是法律主体。

所选答案:错

根据权责发生制要求,收益在实现时确认,费用在发生时确认。

所选答案:对

对应收账款计提坏账准备这一处理方法,体现的是()要求。

所选答案:

D.谨慎性

权责发生制原则下,应作为本期收入或费用入账的是()。所选答案: D. 摊销的以前已经付款的固定资产修理费

企业以前年度采用的是直线法计提固定资产折旧,现在开始采用年数总和法,违背的是()要求。

所选答案: C. 可比性

确定会计核算工作的空间范围的会计假设是()。

所选答案: A. 会计主体

下列各项准则中不属于具体会计准则的是()。

所选答案: B. 会计要素准则

下列会计法规中,作为从事会计工作、制定其他各种会计法规的根本依据的()。

所选答案: C. 会计法

每一项会计记录都要有合法的凭证作依据,体现的是()要求。

所选答案: C. 客观性(可靠性)

企业1年期的银行借款属于短期负债。

所选答案:对

资产就是企业的财产物资。

所选答案:错

作为资产,企业必须具有所有权。

所选答案:错

企业的资金运动是指货币资金的变动。

所选答案:错

下列不能作为企业资产判定依据的是()。

所选答案: A. 存放地点

负债的基本特征不包括()。

所选答案: A. 负债也可能是潜在的义务

应收账款、预收账款、其他应收款是资产。

所选答案:错

计算机英语Test1答案

Test 1 (1)Translate these words into Chinese. (60’) 1. RAM/ROM/cache memory随机存取存储器/只读存储器/高速缓(冲)存(储器) 2. LAN/WAN/URL局域网/广域网/统一资源定位器 3. Web page/web site/explorer网页/网站/浏览器 4. setup/output/type安装,设置/输出/键入,类型 5. device/component/battery设备/组件/电池 6. execute/implement/complete执行/执行/完成 7. uppercase/lowercase/width insensitive大写/小写/不区分全半角 8. Fax number/Telephone Area Code/Postal Code传真号/电话区号/邮政编码 9. decode/encode/define解码/编码/定义 10. profile/batch/virtual配置文件/批处理/虚拟的 11. display screen/touch screen/browse显示屏/触屏/浏览 12. hyperlink/multimedia/digital超链接/多媒体/数码的 13. printer/scanner/portable computer打印机/扫描仪/便携式电脑 14. communication/instruction/short message通信/指令/短信 15. field/format/index字段/格式化/索引 16. ensure/insurance/unsure确保/保险/不确定 17. compress/decompress/compact压缩/解压缩/压缩 18. share/subfolder/root directory共享/子文件夹/根目录 19. initial value/account/domain name初始值/帐户/域名 20. cancel/deny/adjust取消/拒绝/调整 21. enable/disable/restart启用/禁用/重启 22. load/upload/download加载/上传/下载 23. paste/cut/save粘贴/剪切/保存 24. disconnect/rollback/enter断开/回退/输入,进入 25. permit/grant/license允许/授权/许可(证) 26. programmer/specialist/client程序员/专家/客户 27. detail/consult/online guide细节/参阅/联机指南 28. send/receive/transmit发送/接收/发射 29. ignore/import/export忽略/导入/导出 30. optic fiber/cable/semiconductor光纤/电缆/半导体 31. quit/exit/exist停止/退出/存在 32. select/choose/double click选择/选择/双击 33. track/router/path追踪,磁道/路由器/路径 34. dynamic/static/log动态/静态/日志 35. mismatch/proxy/retrieve不匹配/代理/检索 36. database/document/report数据库/文档/报告 37. insert/create/specify插入/创建/指定 38. accessories/privilege/common附件/特权/公用,常见 39. company/corporation/enterprise公司/公司/企业,事业单位 40. console/control/encounter控制台/控制/遇到 (2)Translate these sentences into Chinese. (30’)

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实用文档 文案大全 大学英语四级 复习资料 Mr.Cp

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