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多选题 会计反映(核算)职能的一般特征是( ).The general feature of accounting reflection (accounting) function is ( )
学科：会计学原理（双语）
时间：2023-05-08 16:28:28
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题目1多选题
记账凭证填制的依据是( ).The basis for filling in bookkeeping vouchers is ( )A. 收款凭证Receipt vouchersB. 付款凭证Payment vouchersC. 原始凭证 Original vouchersD. 原始凭证汇总表 Summary of original vouchers
题目2多选题
下列文件中,属于自制原始凭证的有( ).In the following documents, the original self-made vouchers are ( )A. 限额领料单 Materials requisition on quotaB. 制造费用分配表Manufacturing overhead allocation TableC. 银行对账单Bank statementD. 购货发票Purchase Invoices
题目3多选题
企业实现的净利润应进行下列分配( ). The net profit realized by an enterprise shall be allocated as follows ( )A. 计算缴纳所得税费用Calculating income tax expensesB. 提取法定盈余公积金Extracting statutory surplus reserveC. 向投资人分配现金股利Distribution of cash dividends to investorsD. 向投资人分配股票股利 Distribution of stock dividends to investors
题目4多选题
会计反映(核算)职能的一般特征是( ).The general feature of accounting reflection (accounting) function is ( )A. 以货币为主要计量单位taken money as the main unit of measurementB. 具有连续性、系统性、全面性 having continuity, systematicness and comprehensivenessC. 体现在记账、算账、报账三个阶段上embodied in the three stages of bookkeeping, calculating and reportingD. 包括事前反映、事后反映Including pre-reflection and post-event reflection
题目5多选题
账户一般可以提供的金额指标有( ). Amount indicators that an account can generally provide are ( )A. 期初余额Beginning balanceB. 本期增加发生额Increased occurrence amount in the current periodC. 本期减少发生额Decreased occurrence amount in the current periodD. 期末余额Ending balance
题目6多选题
按清查的范围不同,可将财产清查分为( ).Property inventory can be divided into ( ) according to the scope of inventoryA. 全面清查Comprehensive InventoryB. 局部清查Partial InventoryC. 定期清查Periodic InventoryD. 内部清查Internal Inventory
题目7多选题
在借贷记账法下,期末结账以后,一般有余额的账户有( ).Under the debit-credit bookkeeping, after closing the accounts at the end of the period, the following of ( ) are generally with balancesA. 资产类账户 Asset accountsB. 负债类账户 Liability accountsC. 收入类账户 Revenue accountsD. 费用类账户Expense accounts
题目8多选题
会计的产生和发展大致经历了几个阶段( ). The emergence and development of accounting has gone through several stages, including ( )A. 古代会计阶段Ancient accounting stageB. 近代会计阶段Neoteric accounting stageC. 科学会计阶段Scientific accounting stageD. 现代会计阶段Modern accounting stage
题目9多选题
下列应通过"应付账款"账户借方核算的经济业务有( ).Which of the following economic transactions shall be debited through the accounts payable account? ( )A. 开出商业汇票抵付应付账款Drawing commercial draft to offset accounts payableB. 支付赔款Paying reparationsC. 冲销无法支付的应付账款Write off the accounts payable that unable to meet the repaymentsD. 支付租金Paying rent
题目10多选题
关于"本年利润"账户,下列说法中正确的有( ).Regarding the "current year profit" account, the following correct statements are that ( )A. 借方登记期末转入的各项支出额Expenditures transferred at the end of the period are recorded on the debitB. 贷方登记期末转入的各项收入额Revenue transferred at the end of the period is recorded on the creditC. 贷方余额为实现的累计净利润额The credit balance reflects the accumulated net profit achievedD. 借方余额为发生的累计亏损额The debit balance reflects the accumulated loss incurred
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