第十章 财产清查(Chapter 10 Property inventory )：主要讲授财产清查的概述、实物财产的盘存制度、财产清查的内容和方法及其账务处理等。This chapter mainly introduces the overview of property inventory, the inventory system of physical property, the content and method of property inventory and its accounting treatment.10.1财产清查概述Property inventory overview:主要讲授了财产清查的概念、意义及种类，重点讲授了存货的两种盘存制度。This section mainly introduces the concept, significance and types of property inventory, focusing on two inventory systems.[单选题]实存账存对比表是调整账面记录的（ ）。 The contrast tables of actual and books records is in order to adjust the book records of ( ).选项:[原始凭证Original vouchers, 累计凭证 Accumulative vouchers, 转账凭证Transfer vouchers, 记账凭证Bookkeeping vouchers]
10.2财产清查的内容和方法The contents and methods of property inventory:主要讲授了财产清查的内容和方法，重点讲授了库存现金和银行存款的清查手续和清查方法，及实物资产和应收款的清查方法。This section mainly introduces the contents and methods of property inventory, focusing on the inventory procedures and methods of cash on hand and cash in bank , as well as the inventory methods of physical assets and receivables.
10.3财产清查结果的处理Accounting for Property inventory:主要讲授了财产清查结果的处理步骤，及财产清查结果的会计处理，重点讲授了库存现金、存货及固定资产财产清查结果的会计处理。This section mainly introduces the processing steps of the results of the property inventory and the accounting for the results of the property inventory, focusing on the accounting for the results of the property inventory of cash on hand , inventory and fixed assets.
10.1财产清查概述Property inventory overview:主要讲授了财产清查的概念、意义及种类，重点讲授了存货的两种盘存制度。This section mainly introduces the concept, significance and types of property inventory, focusing on two inventory systems.
10.2财产清查的内容和方法The contents and methods of property inventory:主要讲授了财产清查的内容和方法，重点讲授了库存现金和银行存款的清查手续和清查方法，及实物资产和应收款的清查方法。This section mainly introduces the contents and methods of property inventory, focusing on the inventory procedures and methods of cash on hand and cash in bank , as well as the inventory methods of physical assets and receivables.
10.3财产清查结果的处理Accounting for Property inventory:主要讲授了财产清查结果的处理步骤，及财产清查结果的会计处理，重点讲授了库存现金、存货及固定资产财产清查结果的会计处理。This section mainly introduces the processing steps of the results of the property inventory and the accounting for the results of the property inventory, focusing on the accounting for the results of the property inventory of cash on hand , inventory and fixed assets.
[单选题]一般而言，单位撤销、合并时，要进行（ ）。Generally speaking, when enterprise is revoked or merged, it conduct ( ).选项:[局部清查 Partial Inventory, 全面清查Comprehensive Inventory, 定期清查Periodic Inventory, 实地清查Practical Inventory]
[单选题]对于盘盈的存货，按规定程序批准后，应贷记的会计科目是（ ）。For inventory profit, after approval in accordance with the prescribed procedures, the accounting title to be credited is ( ).选项:[“销售费用”Selling expenses, “营业外支出”Non-operating expenses, “管理费用”Administrative expenses, “待处理财产损溢”Profit & loss of assets pending disposal]
[单选题]“待处理财产损溢”账户期末（ ）。Which of the following is correct about the account of Profit & loss of assets pending disposal. ( )选项:[余额在贷方The balance is on the credit, 一般没有余额Normally there is no balance, 可能在借方，也可能在贷方The balance may on the debit or on the credit, 余额在借方The balance is on the debit]
[多选题]财产清查按照清查的执行单位不同，可以分为（ ）。Property inventory can be divided into ( ) according to the different executing units of the inventory.选项:[外部清查External Inventory, 内部清查Internal Inventory, 局部清查 Partial Inventory, 全面清查Comprehensive Inventory]
[多选题]导致企业银行存款日记账余额大于银行对账单余额的未达账项是（ ）。The outstanding accounts that cause the balance of enterprise bank journal to be larger than the balance of bank statement are ( ).选项:[企业先收款记账而银行未收款未记账的款项Amounts collected and recorded by an enterprise but not collected and recorded by banks, 银行先收款记账而企业未收款未记账的款项Amounts collected and recorded by banks but not collected and recorded by enterprises, 银行先付款记账而企业未付款未记账的款项 Amounts paid and recorded by the bank but not paid and recorded by enterprises, 企业和银行同时收款的款项Amounts simultaneously received by enterprises and banks]
[单选题]当存货盘亏或毁损时，经批准以前应先记入“待处理财产损溢--待处理流动资产损溢”账户的借方，同时记入有关存货账户的贷方。（ ） In case of inventory loss or damage, it shall be debited to the account of Profit & loss of assets pending disposal--current assets profit and loss pending disposal and credited to the relevant inventory account before approval. ( )选项:[错, 对]
[单选题]未达账项是指在企业和银行之间，由于凭证的传递时间不同，导致双方记账时间不一致，即一方已接到有关结算凭证并已经登记入账，另一方由于尚未接到有关结算凭证而尚未入账的款项。（ ）The outstanding account refers to the amount that has not been recorded between the enterprise and the bank due to the difference in the delivery time of vouchers, i.e. One party has received the relevant voucher and has registered in the account, while the other party has not received the relevant voucher and has not yet registered in the account. ( )选项:[对, 错]
[单选题]采用先进先出法，在物价上涨时，会低估企业的当期利润和存货价值。（ ）The first-in-first-out (FIFO) method will underestimate the current profits and inventory value of enterprises when prices rise .（ ）选项:[对, 错]
[单选题]定期清查可以是局部清查也可以是全面清查。（ ）Periodic Inventory can be either partial or comprehensive Inventory. ( )选项:[对, 错]
[单选题]实存账存对比表是调整账面记录的（ ）。 The contrast tables of actual and books records is in order to adjust the book records of ( ).选项:[记账凭证Bookkeeping vouchers, 累计凭证 Accumulative vouchers, 转账凭证Transfer vouchers, 原始凭证Original vouchers]
[单选题]一般而言，单位撤销、合并时，要进行（ ）。Generally speaking, when enterprise is revoked or merged, it conduct ( ).选项:[实地清查Practical Inventory, 全面清查Comprehensive Inventory, 局部清查 Partial Inventory, 定期清查Periodic Inventory]
[单选题]对于盘盈的存货，按规定程序批准后，应贷记的会计科目是（ ）。For inventory profit, after approval in accordance with the prescribed procedures, the accounting title to be credited is ( ).选项:[“营业外支出”Non-operating expenses, “待处理财产损溢”Profit & loss of assets pending disposal, “管理费用”Administrative expenses, “销售费用”Selling expenses]
[单选题]“待处理财产损溢”账户期末（ ）。Which of the following is correct about the account of Profit & loss of assets pending disposal. ( )选项:[可能在借方，也可能在贷方The balance may on the debit or on the credit, 余额在借方The balance is on the debit, 余额在贷方The balance is on the credit, 一般没有余额Normally there is no balance]
[多选题]财产清查按照清查的执行单位不同，可以分为（ ）。Property inventory can be divided into ( ) according to the different executing units of the inventory.选项:[局部清查 Partial Inventory, 内部清查Internal Inventory, 全面清查Comprehensive Inventory, 外部清查External Inventory]
[多选题]导致企业银行存款日记账余额大于银行对账单余额的未达账项是（ ）。The outstanding accounts that cause the balance of enterprise bank journal to be larger than the balance of bank statement are ( ).选项:[企业先收款记账而银行未收款未记账的款项Amounts collected and recorded by an enterprise but not collected and recorded by banks, 企业和银行同时收款的款项Amounts simultaneously received by enterprises and banks, 银行先付款记账而企业未付款未记账的款项 Amounts paid and recorded by the bank but not paid and recorded by enterprises, 银行先收款记账而企业未收款未记账的款项Amounts collected and recorded by banks but not collected and recorded by enterprises]
[单选题]当存货盘亏或毁损时，经批准以前应先记入“待处理财产损溢--待处理流动资产损溢”账户的借方，同时记入有关存货账户的贷方。（ ） In case of inventory loss or damage, it shall be debited to the account of Profit & loss of assets pending disposal--current assets profit and loss pending disposal and credited to the relevant inventory account before approval. ( )选项:[对, 错]
[单选题]采用先进先出法，在物价上涨时，会低估企业的当期利润和存货价值。（ ）The first-in-first-out (FIFO) method will underestimate the current profits and inventory value of enterprises when prices rise .（ ）选项:[错, 对]
[单选题]定期清查可以是局部清查也可以是全面清查。（ ）Periodic Inventory can be either partial or comprehensive Inventory. ( )选项:[错, 对]
[单选题]未达账项是指在企业和银行之间，由于凭证的传递时间不同，导致双方记账时间不一致，即一方已接到有关结算凭证并已经登记入账，另一方由于尚未接到有关结算凭证而尚未入账的款项。（ ）The outstanding account refers to the amount that has not been recorded between the enterprise and the bank due to the difference in the delivery time of vouchers, i.e. One party has received the relevant voucher and has registered in the account, while the other party has not received the relevant voucher and has not yet registered in the account. ( )选项:[对, 错]
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