2021 Fundamentals of financial accounting(Harbin Institute of Technology) 最新满分章节测试答案

文章目录[隐藏]

Chapter 1 Accounting theory Test-Chapter 1
Chapter 2 Accounting methods Test-Chapter 2
Chapter 3 Current Assets Test-Chapter 3
Chapter 4 Long-term Assets Test-Chapter 4
Chapter 5 Current Liabilities Test-Chapter 5
Chapter 6 Long-term Liabilities — Bonds Test-Chapter 6
Chapter 7 Shareholders’ Equity Test-Chapter 7
Chapter 8 Revenue Test-Chapter 8
Chapter 9 Expense Test-Chapter 9
Chapter 10 Profit Test-Chapter 10
Chapter 11 Financial Reports Test-Chapter 11

本答案对应课程为:点我自动跳转查看
本课程起止时间为:2021-03-24到2021-06-30

Chapter 1 Accounting theory Test-Chapter 1

小提示:本节包含奇怪的同名章节内容

1、问题:The main measurement scale used by accounting is
选项：
A:Physical measurement
B:Currency measurement
C:Labor measurement
D:Physical measurement and currency measurement
答案: 【Currency measurement】

2、问题:The basic functions of accounting are
选项：
A:Accounting and management
B:Control and supervision
C:Accounting and supervision
D:Accounting and analysis
答案: 【Accounting and supervision】

3、问题:The contents of accounting’s reflection and supervision can be summarized as
选项：
A:Sales activities
B:Capital movement in the process of production
C:Production activities
D:Management activities
答案: 【Capital movement in the process of production】

4、问题:The following business is not within the scope of accounting
选项：
A:Purchase materials with bank deposits
B:Requisition of materials used for producing products
C:Storage of purchased materials
D:Storage of self-made materials
答案: 【Storage of self-made materials】

5、问题:The accounting entity hypothesis stipulates that accounting
选项：
A:Time range
B:Spatial range
C:Period expense range
D:Cost range
答案: 【Spatial range】

6、问题:Among the following principles, the principle that does not belong to the information quality requirement is
选项：
A:The principle of understandability
B:Comparability principle
C:Historical cost principle
D:Relevance principle
答案: 【Historical cost principle】

7、问题:On September 20,2X20, the product was sold on credit for 50 000 yuan, and the payment was received on December 25 and deposited in the bank. When accounting on the basis of receipt and payment, the income should belong to
选项：
A:September 2X20
B: October 2X20
C:November 2X20
D:December 2X20
答案: 【December 2X20】

8、问题:On March 20, 2X20, the product was sold on credit for 60 000 yuan, and the payment was received on June 20 and deposited in the bank. When accounting according to accrual basis, the income should belong to
选项：
A:March 2X20
B:April 2X20
C:May 2X20
D:June 2X20
答案: 【March 2X20】

9、问题:The basis for establishing currency measurement assumptions is
选项：
A:Currency changes
B:RMB
C:Bookkeeping standard currency
D: The currency value remains unchanged
答案: 【 The currency value remains unchanged】

10、问题:When organizing accounting, the basic premise for accounting is
选项：
A:Accounting entity
B:Going-concern
C: Currency measurement
D:Accounting principles
E:Accounting installment
答案: 【Accounting entity;
Going-concern;
Currency measurement;
Accounting installment】

11、问题:The following various methods belong to the special methods of accounting
选项：
A: Register books
B:Cost accounting
C:double-entry bookkeeping
D:Supervision and inspection
E:Forecast and decision
F:Property inventory
答案: 【 Register books;
Cost accounting;
double-entry bookkeeping;
Property inventory】

12、问题: Accounting methods include
选项：
A:Accounting
B:Accounting decision
C:Accounting information
D:Accounting analysis
E: Accounting inspection
F:Accounting forecast
答案: 【Accounting;
Accounting analysis;
Accounting inspection】

13、问题:The following business does not belong to the scope of accounting
选项：
A:Purchase materials with bank deposits
B:Preparation of financial plan
C: Storage of self-made materials
D:Sign a purchase contract with a foreign company
E:The product is completed, inspected and stored in the warehouse
答案: 【Preparation of financial plan;
Sign a purchase contract with a foreign company】

14、问题:According to the accrual basis principle, the following items should be included in the income and expenses of the current period:
选项：
A:The deposit bank for the sales of this period
B:The sales payment of the previous period was received in this period
C:Futures funds received in advance in this period are deposited into banks
D:Accrued depreciation charges for fixed assets in the current period
E: Pay the next periodical newspaper and magazine fees with bank deposits
答案: 【The deposit bank for the sales of this period;
Accrued depreciation charges for fixed assets in the current period】

15、问题:Different accounting installment will have an impact on the total profit
选项：
A:正确
B:错误
答案: 【错误】

16、问题:The accounting of all enterprises in China must use RMB as the standard currency for bookkeeping
选项：
A:正确
B:错误
答案: 【错误】

17、问题:The accrual system is based on whether the rights and responsibilities have occurred to determine the current income and expenses
选项：
A:正确
B:错误
答案: 【正确】

18、问题:All accounting entities should conduct independent accounting
选项：
A:正确
B:错误
答案: 【正确】

19、问题: Accounting should distinguish between its own economic activities and those of other units
选项：
A:正确
B:错误
答案: 【正确】

20、问题:Accounting subject and legal person subject are the same concept
选项：
A:正确
B:错误
答案: 【错误】

21、问题:The principle of prudence means that in accounting, the assets of the enterprise and the possible losses and expenses should be underestimated
选项：
A:正确
B:错误
答案: 【错误】

22、问题:Currency measurement is the only accounting measurement unit
选项：
A:正确
B:错误
答案: 【错误】

23、问题: Accounting methods include

选项：
A:Accounting