会计学企业决策的基础 答案

一、单选题1、会计的基本职能是（）。

A.决策与控制B.分析与考核C.核算与监督D.预算与计划正确答案：C解析： C、会计的基本职能是核算和监督，其他选项不是会计的基本职能。

2、企业外部信息使用者了解会计信息的主要途径是（）。

A.会计凭证B.会计账簿C.财产清查D.财务报告正确答案：D解析： D、财务报告是企业对外披露会计信息的主要载体，外部信息使用者通过财务报告可以了解企业的财务状况、经营成果和现金流量等有关的会计信息。

3、下列企业组织形式中，不需要缴纳企业所得税的是（）。

A.个人独资企业B.有限责任公司C.股份有限公司D.上市公司正确答案：A解析： A、独资企业赚取的利润需按企业主个人应税收入缴纳个人所得税。

4、根据资产的定义，下列各项中不属于资产特征的是（）。

A.资产是企业拥有或控制的资源B.资产预期会给企业带来经济利益流入C.资产是投资者投入的D.资产是过去的交易或事项形成的正确答案：C解析： C、资产是企业过去的交易或者事项形成的，由企业拥有或者控制的，预期会给企业带来经济利益的资源。

企业的资产既有投资者投入的，又有债权人提供的。

5、企业的库存商品属于会计要素中的（）。

A.资产B.负债C.所有者权益D.利得正确答案：A解析： A、企业的库存商品属于存货，存货属于资产要素的构成内容。

6、所有者权益在数量上等于（）。

A.流动资产减去流动负债B.非流动资产减去非流动负债C.资产总额减去流动负债D.资产总额减去负债总额正确答案：D解析： D、所有者权益是指企业资产扣除负债后，由所有者享有的剩余权益。

根据所有者权益的定义，所有者权益在数量上等于企业全部资产减去全部负债后的余额。

7、下列等式中，属于会计基本等式的是（）。

A.收入-费用=利润B.资产=负债+所有者权益C.资产=负债+所有者权益+利润D.资产=负债+所有者权益+收入-费用正确答案：B解析： B、会计基本等式是：资产=负债+所有者权益。

8、企业取得收入，可能会引起（）。

Chapter 6Merchandising Activitie s Ex. 6.41PROBLEM 6.1AClaypool earned a gross profit rate of 32%, which is significantly higher than the industry average. Claypool’s sales were above the industry average, and it earned $77,968 more gross profit than the “average” store of its size. This higher gross profit was earned even though its cost of goods sold was $18,000 to $20,000 higher than the industry average because of the additional transportation charges.To have a higher-than-average cost of goods sold and still earn a much larger-than-average amount of gross profit, Claypool must be able to charge substantially higher sales prices than most hardware stores. Presumably, the company could not charge such prices in a highly competitive environment. Thus, the remote location appears to insulate it from competition and allow it to operate more profitably than hardware stores with nearby competitors.PROBLEM 6.5Ac. Yes. Sole Mates should take advantage of 1/10, n/30 purchase discounts, even if itmust borrow money for a short period of time at an annual rate of 11%. Bytaking advantage of the discount, the company saves 1% by making payment 20 days early. At an interest rate of 11% per year, the bank charges only 0.6%interest over a 20-day period (11% X 20/365 = 0.6%). Thus, the cost of passing up the discount is greater than the cost of short-term borrowing.Chapter 7 Financial assetsChapter 8 Inventories and the cost of goods soldSupplementary ProblemChapter 91617。

会计学-企业决策的基础答案管理会计作业（chapter16-20）Chapter 16 P757 16.5AChapter 16 P761 16.4BChapter 17 P802 17.3Aa. Department One overhead application rate based on machine-hours:Manufacturing Overhead= $420,000= $35 per machine-hourMachine-Hours 12,000Department Two overhead application rate based on direct labor hours:Manufacturing Overhead= $337,500= $22.50 per direct labor hourDirect Labor Hours 15,000Chapter 17 P805 17.8Ad. The Custom Cuts product line is very labor intensive in comparison to the BasicChunks product line. Thus, the company’s current practice of using direct laborhours to allocate overhead results in the assignment of a disproportionate amount of total overhead to the Custom Cuts product line. If pricing decisions are set as a fixed percentage above the manufacturing costs assigned to each product, the Custom Cuts product line is overpriced in the marketplace whereas the Basic Chunks product line is currently priced at an artificially low price in the marketplace. This probablyexplains why sales of Basic Chunks remain strong while sales of Custom Cuts are on the decline.e. The benefits the company would achieve by implementing an activity-based costingsystem include: (1) a better identification of its operating inefficiencies, (2) a betterunderstanding of its overhead cost structure, (3) a better understanding of theresource requirements of each product line, (4) the potential to increase the sellingprice of Basic Chunks to make it more comparable to competitive brands and possibly do so without having to sacrifice significant market share, and (5) the ability todecrease the selling price of Custom Cuts without having to sacrifice product quality.Chapter 18 P835 18.1a. job costing (each project of a construction company is unique)B. Ex.18.1b. both job and process costing (institutional clients may represent uniquejobs)c. job costing (each set of equipment is uniquely designed andmanufactured)d. process costing (the dog houses are uniformly manufactured in highvolumes)e. process costing (the vitamins and supplements are uniformlymanufactured in high volumes)Chapter 18 P841 18.3Ab4,000 EU @ $13.50 = $54,000Chapter 18 P845 18.2Ba. (1) $49 [($192,000 + $48,000 + $54,000) ÷ 6,000 units](2) $109 [($480,000 + $108,000 + $66,000) ÷ 6,000 units](3) $158 ($49 + $109)(4) $32 ($192,000 ÷ 6,000 units)(5) $18 ($108,000 ÷ 6,000 units)b. In evaluating the overall efficiency of the Engine Department, management wouldlook at the monthly per-unit cost incurred by that department, which is the cost of assembling and installing an engine ($109 in part a).Chapter 20 P918 20.1Ad. No. With a unit sales price of $94, the break-even sales volume in units is 54,000 units:Unit contribution margin = $94 - $84 variable costs = $10Break-even sales volume (in units) = $540,000$10= 54,000 unitsUnless Thermal Tent has the ability to manufacture 54,000 units (or lower fixed and/or variable costs), setting the unit sales price at $94 will not enable Thermal Tent to break even.Chapter 20 P918 20.2AChapter 20 P920 20.6ASales volume required to maintain current operating income:Sales Volume =Fixed Costs + Target Operating IncomeUnit Contribution Margin=$390,000 + $350,000= $20,000 units$37。

会计学企业决策的基础财务会计分册第17版下载提示：该文档是本店铺精心编制而成的，希望大家下载后，能够帮助大家解决实际问题。

文档下载后可定制修改，请根据实际需要进行调整和使用，谢谢!本店铺为大家提供各种类型的实用资料，如教育随笔、日记赏析、句子摘抄、古诗大全、经典美文、话题作文、工作总结、词语解析、文案摘录、其他资料等等，想了解不同资料格式和写法，敬请关注!Download tips: This document is carefully compiled by this editor. I hope that after you download it, it can help you solve practical problems. The document can be customized and modified after downloading, please adjust and use it according to actual needs, thank you! In addition, this shop provides you with various types of practical materials, such as educational essays, diary appreciation, sentence excerpts, ancient poems, classic articles, topic composition, work summary, word parsing, copy excerpts, other materials and so on, want to know different data formats and writing methods, please pay attention!企业决策在当前竞争激烈的市场环境中显得尤为重要。

会计基础的试题及答案解析（通用5篇）会计基础的试题及答案解析1【例题1·多选题】职业道德是指( )的职业行为准则和规范。

A.在一定职业活动中应遵循的B.体现一定职业特征的C.符合一定职业要求的D.调整一定职业关系的【答案】ABD【例题2·判断题】职业道德对会计职业道德具有明确的指导作用。

( )【答案】×【例题3·多选题】某单位制定的内部会计人员管理制度中，符合会计职业道德要求的有( )。

A.会计人员在工作中应当树立良好的职业品质、严谨的工作作风，遵守工作纪律，努力提高工作效率和工作质量B.会计人员应当熟悉财经法律、行政法规、规章和国家统一的会计制度，并结合会计工作进行广泛宣传C.会计人员应当熟悉本单位的生产经营和业务管理流程情况，运用掌握的会计信息和会计方法，为改善单位内部管理、提高经济效益服务D.除法律规定和单位领导人同意外，不能私自向外界提供或者泄露单位的会计信息【答案】ABCD【例题4·单选题】在会计职业活动中，如果发生道德冲突时要坚持原则，首先维护好( )。

A.个人利益B.国家和社会公众利益C.客户利益D.单位利益【答案】B【例题5·判断题】会计作为社会经济活动中的一种特殊职业与职业道德不同，会计职业道德仅具有一定的强制性和较多关注公众利益的特征。

( )【答案】×【解析】会计作为社会经济活动中的一种特殊职业，除具有职业道德的一般特征外，还具有一定的强制性和较多关注公众利益的特征。

【例题6·多选题】下列各项中，属于会计职业道德作用的有( )。

A.是规范会计行为的基础B.是实现会计目标的重要保证C.是对会计法律制度的重要补充D.是提高会计人员职业素养的内在要求【答案】ABCD【例题7·单选题】下列关于会计职业道德和会计法律制度两者的区别的论述中，正确的是( )。

A.会计法律制度具有很强的他律性，会计职业道德具有很强的自律性B.会计法律制度调整会计人员的外在行为，会计职业道德只调整会计人员的内心精神世界C.会计法律制度有成文规定，会计职业道德无具体的表现形式D.违反会计法律制度可能会受到法律制裁，违反会计职业道德只会受到道德谴责【答案】A【解析】选项B，会计法律制度侧重于调整会计人员的外在行为和结果，会计职业道德不仅要调整会计人员的外在行为，还要调整会计人员内在的精神世界;选项C会计法律制度的表现形式是具体的明确的，成文的法律文件，而会计职业道德既有明确的成文规定也有不成文的最低要求。

《基础会计学》习题参考答案第一章复习思考题1.解释下列概念：会计、核算、监督、会计主体、持续经营、会计分期、货币计量、权责发生制、收付实现制、历史成本、重置成本、预计可变现净值、现值、公允价值、可靠性、实质重于形式、相关性、可比性、及时性、明晰性、谨慎性、重要性、会计科目和账户、复式记账、会计凭证、登记账簿、成本计算、财产清查、会计报表会计是以货币作为主要计量工具，运用专门方法，对企业和行政事业单位的经济活动进行核算和监督的经济管理活动。

会计核算的职能亦称反映的职能，是通过专门的会计方法，反映企业、行政事业单位的经济活动。

它包括事前核算、事中核算、事后核算。

这里的事就是指经济活动。

通过实物计量、劳动计量作为辅助，主要通过货币计量，综合反映经济活动的过程和结果。

会计核算是将各单位经济活动的全过程进行反映，不仅反映已经发生过的经济活动，而且要反映打算发生的经济活动，还要反映正在进行的经济活动。

会计监督的职能亦称控制的职能，是会计按照一定的目的和要求，利用会计信息对企业和行政事业单位的经济活动进行控制，使发生的经济活动合理、合法。

所谓合理，是指有利于提高宏观经济效益和微观经济效益，企业就是实现利润最大化，行政事业单位就是货币支出效用最大化；所谓合法，是指符合法律法规。

会计监督包括事前监督、事中监督和事后监督。

会计主体，是指企业会计确认、计量和报告的空间范围，是会计核算和监督的特定单位或者组织。

持续经营，是指在可以预见的将来，企业将会按当前的规模和状态继续经营下去，不会停业，也不会大规模削减业务。

会计分期，亦称会计期间假设，是指将一个企业持续经营的生产经营活动的无限过程划分为一个个连续的、长短相同的期间。

货币计量，是指会计主体在财务会计确认、计量和报告时以货币作为统一计量单位，反映会计主体的生产经营活动。

权责发生制从字面上理解，会计主体所享有的权利与承担的责任是统一的。

要享有某种权利，就应承担相应的责任，而承担了责任才能享有相应的权利。

(5)(6)(7)(8)(9)Owner’s equity is not valued at either the original amountinvested or at the estimated market value of the business. In fact, owner’s equity cannot be valued independently of the values assigned to assets and liabilities. Rather, it is a residual figure—the excess of total assets over totalliabilities. (If liabilities exceed assets, owners' equity would be a negative amount.) Thus the amount of Berkeley's capital should be determined by subtracting the corrected figure for total liabilities ($23,100) from the corrected amount of total assets ($51,500). This indicates owners'equity of $28,400.The $22,400 described as “Other assets” is not an asset,because there is no valid legal claim or any reasonable expectation of recovering the income taxes paid. Also, the payment of federal income taxes by Pippin was not abusiness transaction by Big Screen Scripts. If a refund were obtained from the government, it would come to Pippin personally, not to the business entity.The proper valuation for the land is its historical cost of$39,000, the amount established by the transaction in which the land was purchased. Although the land may have acurrent fair value in excess of its cost, the offer by the friend to buy the land if Pippin would move the building appears to be mere conversation rather than solid, verifiable evidence of the fair value of the land. The "cost principle," although less than perfect, produces far more reliable financial statements than would result if the owners could "pull figures out of the air" in recording asset values.The accounts payable should be limited to the debts of the business, $32,700, and should not include Pippin’s personal liabilities.The amount owed to stagehands for work done throughSeptember 30 is the result of completedtransactions and should be included among the liabilities of the business. Even if agreement hasbeen reached with Mario Dane for her to perform in a future play, he has not yet performedand therefore, is not yet owed any money. Thus, this $25,000 is not yet a liability of thebusiness.therefore cannot be included in the assets. To do so would cause an overstatement of both assets and owners’ equity.The “Office furniture” amount must be reduced by $2,525.invested or at the estimated market value of the business. In fact, owner’s equity cannot be valued independently of the values assigned to assets and liabilities. Rather, it is a residual figure—the excess of total assets over total liabilities. (If liabilities exceed assets, owners' equity would be a negative amount.) Thus the amount of Berkeley's capital should be determined by subtracting the corrected figure for total liabilities ($23,100) from the corrected amount of total assets ($51,500). This indicates owners' equity of $28,400.。

会计学基础作业（有答案）《会计学基础》作业名词释义1、会计主体:又称会计实体、会计个体，是指会计信息所反映的特定单位。

2.持续经营：指会计主体的生产经营活动将无限期地持续下去。

在可预见的未来，企业不会因清算、解散和破产而消失。

3、会计分期：是指一个企业持续经营的生产经营活动划分为连续、相等的期间。

4、权责发生制：是指单位对各项收入、费用的确认以其实际发生期即收入、费用的应归属期为标准来确认本会计期间实现的收入和发生的成本、费用，而不考虑款项的实际收付时间的一种会计基础。

5.收付实现制：也称现收现付制，以实际收到或支付的金额作为确认收入或费用的基础。

6、复式记账法：是指对每一笔经济业务都要用相等的金额，在两个或两个以上的相互联系的账户中进行记录的记账方法。

7.会计周期：即从填制会计凭证到登记账簿、编制会计报表，完成一个会计期间的会计工作，然后按照上述程序进入新的会计期间。

这种循环将继续下去。

8、会计科目：是进行各项会计记录和提供各项会计信息的基础，设置会计科目是复式记账中编制整理会计凭证和设置账簿的基础，并能提供全面的、统一的会计信息，便于投资人、债权人以及其他会计信息使用者掌握和分析企业财务的状况、经营成果和现金流量。

9、账户：是指具有一定格式，用来分类、连续的记录经济业务，反映会计要素增减变动及结果的一种核算工具。

10.借贷记账：以“借贷”为记账符号，记录会计要素增减的复式记账法。

哪里有借贷，哪里就有借贷，借贷必须平衡。

11、平行登记：就是凡涉及明细账户的同一笔经济业务要在总分类账户和所属明细分类账户中按同时、同向、同金额的方法进行登记，虽然总分类账户提供的核算内容的详细程度不同，但两者核算内容是一致的，因而在会计核算中，应当采用平行登记法（不需要设置明细分类账的除外）。

12.会计凭证和会计凭证是记录经济业务、明确经济责任的书面凭证。

它们也是登记账簿的基础。

13.会计账簿和会计账簿，是指以经审计的会计凭证为基础，由一定格式的账页组成，全面、系统、连续地记录所有经济交易的账簿。

会计基础试题答案一、选择题1. 会计的基本假设包括（）A. 会计主体假设B. 持续经营假设C. 会计分期假设D. 货币计量假设E. 以上全部答案：E2. 下列哪项不是会计核算的基本原则？（）A. 历史成本原则B. 收入确认原则C. 费用配比原则D. 权责发生制原则E. 会计信息质量要求答案：E3. 资产是指企业拥有或控制的、预期能够带来经济利益的（）A. 资源B. 负债C. 所有者权益D. 收入E. 费用答案：A4. 负债是指企业在过去的事项中形成的、预期会导致经济利益流出企业的（）A. 资源B. 负债C. 所有者权益D. 收入E. 费用答案：B5. 所有者权益包括（）A. 股本B. 盈余公积C. 未分配利润D. 所有以上选项E. 预收账款答案：D6. 收入是指企业在日常活动中产生的、会导致所有者权益增加的（）A. 经济利益的总流入B. 经济利益的总流出C. 费用D. 资产的减少E. 负债的增加答案：A7. 费用是指企业在日常活动中产生的、会导致所有者权益减少的（）A. 经济利益的总流入B. 经济利益的总流出C. 收入D. 资产的减少E. 负债的增加答案：B8. 会计分录包括（）A. 借方和贷方B. 摘要和金额C. 账户名称和金额D. 日期和凭证号E. 以上全部答案：E9. 下列哪项不是会计凭证的类型？（）A. 收款凭证B. 付款凭证C. 转账凭证D. 收款确认凭证E. 付款确认凭证答案：D10. 会计报表包括（）A. 资产负债表B. 利润表C. 现金流量表D. 所有者权益变动表E. 以上全部答案：E二、填空题1. 会计目标是向财务报表使用者提供________、________的会计信息，作为经济决策的依据。

答案：相关、可靠2. 会计核算应当以________为基础，对企业的所有经济业务进行全面、系统的记录。

答案：权责发生制3. 资产的初始确认条件包括企业能够控制资源并预期未来能够带来________。