第四章 账户与复式记账(Chapter 4 Accounts and Double-entry Bookkeeping)：账户与复式记账(Chapter 4 Accounts and Rules of Double Entry Accounting)4.1会计科目与账户Accounting titles and Accounts:主要讲授了会计科目的含义和分类，账户的含义、设置原则、结构和分类，以及会计科目与账户的关系，重点讲授了账户的设置原则、结构，以及会计科目与账户的关系。This section mainly introduces the meaning and classification of accounting titles, the meaning, setting principle, structure and classification of accounts, as well as the relationship between accounting titles and accounts, focusing on the setting principle, structure of accounts, and the relationship between accounting titles and accounts.[多选题]会计科目按其提供指标的详细程度，或者说提供信息的详细程度，可以分为哪几类（ ）。Categories that the accounting title can be classified according to the degree of detail of the indicators or information it provides include ( ).选项:[总分类科目 General ledger title, 负债类科目Liability title, 明细分类科目 Subsidiary ledger title, 资产类科目Asset title]
4.2复式记账原理 Principles of double-entry bookkeeping:主要讲授了记账方法概述，复式记账法的含义、理论依据、基本原则、作用和分类，重点讲授了复式记账法理论依据、基本原则、作用和分类。This section mainly introduces the overview of bookkeeping methods, the meaning, theoretical basis, basic principles, functions and classifications of double-entry bookkeeping , and focuses on the theoretical basis, basic principles, functions and classifications of double-entry bookkeeping .
4.3借贷记账法（Debit-credit bookkeeping):借贷记账法（Debit-credit bookkeeping)
4.4平行登记Parallel registration:主要讲授了平行登记的含义及要点，重点讲授了平行登记的四要点。This section mainly introduces the meaning and key points of parallel registration, focusing on the four key points of parallel registration.
4.1会计科目与账户Accounting titles and Accounts:主要讲授了会计科目的含义和分类，账户的含义、设置原则、结构和分类，以及会计科目与账户的关系，重点讲授了账户的设置原则、结构，以及会计科目与账户的关系。This section mainly introduces the meaning and classification of accounting titles, the meaning, setting principle, structure and classification of accounts, as well as the relationship between accounting titles and accounts, focusing on the setting principle, structure of accounts, and the relationship between accounting titles and accounts.
4.2复式记账原理 Principles of double-entry bookkeeping:主要讲授了记账方法概述，复式记账法的含义、理论依据、基本原则、作用和分类，重点讲授了复式记账法理论依据、基本原则、作用和分类。This section mainly introduces the overview of bookkeeping methods, the meaning, theoretical basis, basic principles, functions and classifications of double-entry bookkeeping , and focuses on the theoretical basis, basic principles, functions and classifications of double-entry bookkeeping .
4.3借贷记账法（Debit-credit bookkeeping):借贷记账法（Debit-credit bookkeeping)
4.4平行登记Parallel registration:主要讲授了平行登记的含义及要点，重点讲授了平行登记的四要点。This section mainly introduces the meaning and key points of parallel registration, focusing on the four key points of parallel registration.
[多选题]总分类账户与明细分类账户平行登记的要点有（ ）。The main points of parallel registration between general ledger account and subsidiary ledger account are ( ).选项:[登记方向相同The same direction of registration, 登记金额相同The same amount of registration, 登记内容相同The same content of registration, 登记时间相同The same time of registration]
[单选题]存在着对应关系的账户称为对应账户。（ ） Accounts with corresponding relationships are called corresponding accounts. ( )选项:[对, 错]
[单选题]会计分录按其所运用账户的多少分为简单会计分录和复合会计分录。（ ）Accounting entries can be divided into simple accounting entries and compound accounting entries according to the number of accounts it includes. ( )选项:[错, 对]
[单选题]在借贷记账法下，所有账户的借方表示增加，贷方表示减少。（ ）Under debit-credit bookkeeping, the debit of all accounts means increase, while the credit means decrease.（ ）选项:[错, 对]
[单选题]账户的基本结构是指（ ）。The basic structure of an account is ( ).选项:[账户的具体格式 Specific format of account, 账户登记的经济内容 Economic content of account registration, 账户中登记增减金额的栏次Column of increased or decreased amounts registered in accounts, 账户登记的日期Date of account registration]
[单选题]进行复式记账时，对任何一项经济业务登记的账户数量应是（ ）。For double-entry bookkeeping, the number of accounts registered for any economic business shall be ( ).选项:[三个 Three, 两个 Two, 一个 One, 两个或两个以上 Two or more]
[单选题]“库存商品”账户期初余额为2 000元，借方本期发生额6 000元，贷方本期发生额5 000元，则该账户期末余额为（ ）元The beginning balance of the merchandise inventory account is 2,000 yuan, the debit occurrence amount is 6,000 yuan and the credit occurrence amount is 5,000 yuan, then the ending balance of the account is ( ) yuan.。选项:[1 000, 3 000, 13 000, 2 000]
[单选题]借贷记账法试算平衡的依据是（ ）。The basis of trial balance under debit-credit bookkeeping is ( ).选项:[会计账户基本结构Basic structure of accounts, 平行登记基本原理 Basic principles of parallel registration, 资金运动变化规律Law of capital movement change, 会计等式平衡原理Accounting equation balance principle]
[单选题]简单会计分录是指（ ）。Simple accounting entries refer to ( ).选项:[多借多贷的会计分录 Accounting entry with multiple debits and credits, 一借一贷的会计分录Accounting entries with one debit and one credit, 一借多贷的会计分录 Accounting entries with one debit and multiple credits, 多借一贷的会计分录Accounting entry with multiple debits and one credit]
[多选题]会计科目按其提供指标的详细程度，或者说提供信息的详细程度，可以分为哪几类（ ）。Categories that the accounting title can be classified according to the degree of detail of the indicators or information it provides include ( ).选项:[总分类科目 General ledger title, 负债类科目Liability title, 明细分类科目 Subsidiary ledger title, 资产类科目Asset title]
[多选题]总分类账户与明细分类账户平行登记的要点有（ ）。The main points of parallel registration between general ledger account and subsidiary ledger account are ( ).选项:[登记金额相同The same amount of registration, 登记方向相同The same direction of registration, 登记内容相同The same content of registration, 登记时间相同The same time of registration]
[单选题]存在着对应关系的账户称为对应账户。（ ） Accounts with corresponding relationships are called corresponding accounts. ( )选项:[对, 错]
[单选题]会计分录按其所运用账户的多少分为简单会计分录和复合会计分录。（ ）Accounting entries can be divided into simple accounting entries and compound accounting entries according to the number of accounts it includes. ( )选项:[对, 错]
[单选题]在借贷记账法下，所有账户的借方表示增加，贷方表示减少。（ ）Under debit-credit bookkeeping, the debit of all accounts means increase, while the credit means decrease.（ ）选项:[错, 对]
[单选题]账户的基本结构是指（ ）。The basic structure of an account is ( ).选项:[账户中登记增减金额的栏次Column of increased or decreased amounts registered in accounts, 账户的具体格式 Specific format of account, 账户登记的经济内容 Economic content of account registration, 账户登记的日期Date of account registration]
[单选题]进行复式记账时，对任何一项经济业务登记的账户数量应是（ ）。For double-entry bookkeeping, the number of accounts registered for any economic business shall be ( ).选项:[一个 One, 两个或两个以上 Two or more, 两个 Two, 三个 Three]
[单选题]“库存商品”账户期初余额为2 000元，借方本期发生额6 000元，贷方本期发生额5 000元，则该账户期末余额为（ ）元The beginning balance of the merchandise inventory account is 2,000 yuan, the debit occurrence amount is 6,000 yuan and the credit occurrence amount is 5,000 yuan, then the ending balance of the account is ( ) yuan.。选项:[3 000, 13 000, 2 000, 1 000]
[单选题]借贷记账法试算平衡的依据是（ ）。The basis of trial balance under debit-credit bookkeeping is ( ).选项:[会计账户基本结构Basic structure of accounts, 平行登记基本原理 Basic principles of parallel registration, 资金运动变化规律Law of capital movement change, 会计等式平衡原理Accounting equation balance principle]
[单选题]简单会计分录是指（ ）。Simple accounting entries refer to ( ).选项:[多借一贷的会计分录Accounting entry with multiple debits and one credit, 一借多贷的会计分录 Accounting entries with one debit and multiple credits, 多借多贷的会计分录 Accounting entry with multiple debits and credits, 一借一贷的会计分录Accounting entries with one debit and one credit]
温馨提示支付 ￥3.00 元后可查看付费内容,请先翻页预览!
