会计学原理（双语）_智慧树知到答案2021年

第六章 账户的分类(Chapter 6 Classification of accounts)：主要讲授了账户按经济内容以及按用途和结构的分类。This section focuses on the classification of accounts by economic content and by purpose and structure.6.1账户的分类（1）Classification of accounts:主要讲授了账户按经济内容的分类与按用途和结构分类，并重点讲授了用途和结构分类中的基本账户。This section mainly introduces the classification of accounts by economic content and by purpose and structure, and focuses on the basic accounts in purpose and structure classification.
6.2账户的分类（2）Classification of accounts:主要讲授了账户按用途和结构分类，并重点讲授了调整账户、成本账户与损益计算账户。This section mainly introduces the classification of accounts by purpose and structure, and focuses on adjustment accounts, cost accounts and profit and loss calculation accounts.
6.1账户的分类（1）Classification of accounts:主要讲授了账户按经济内容的分类与按用途和结构分类，并重点讲授了用途和结构分类中的基本账户。This section mainly introduces the classification of accounts by economic content and by purpose and structure, and focuses on the basic accounts in purpose and structure classification.
6.2账户的分类（2）Classification of accounts:主要讲授了账户按用途和结构分类，并重点讲授了调整账户、成本账户与损益计算账户。This section mainly introduces the classification of accounts by purpose and structure, and focuses on adjustment accounts, cost accounts and profit and loss calculation accounts.

[单选题]下列不属于盘存账户的是（ ）。Which of the following is not an inventory account ( )

选项:[“应收账款”账户Accounts receivable account, “原材料”账户Raw materials account, “库存商品”账户Merchandise inventory account, “库存现金”账户 Cash on hand account]
[单选题]“累计折旧”账户按其经济内容分类属于（ ）。Accumulated Depreciation accounts are classified as ( ) according to their economic content.

选项:[资产类账户Asset account, 费用类账户Expenses account, 负债类账户Liability account, 抵减账户Contra account]
[单选题]下列账户不是按用途和结构分类的是（ ）。Which of the following accounts are not classified by purpose and structure.( )

选项:[投资权益账户 Investment equity account, 盘存账户Inventory account, 费用类账户Expenses account, 结算账户Settlement account]
[单选题]“税金及附加”账户按其经济内容分类属于（ ）。“Taxes and Surcharges ”account is classified as ( )according to its economic content.

选项:[收入类账户Revenue account, 资产类账户Asset account, 负债类账户Liability account, 费用类账户Expenses account]
[多选题]账户的用途是指通过账户记录（ ）。The purpose of an account is to use the account record to ( )

选项:[观察借贷方登记的内容Observe the content of debit and credit registration, 能提供什么核算指标Provide accounting indicators, 判断账户期末余额的方向Determine the direction of the ending balance of the account, 表明开设和运用账户的目的Indicate the purpose of establishing and applying accounts]
[多选题]账户分类的主要标志有（ ）。The main symbol of account classification are ( ).

选项:[账户与会计报表的关系 Relationship between accounts and financial statements, 账户的名称 Title of account, 账户的用途和结构The purpose and structure of accounts, 账户的经济内容The economic content of accounts]
[多选题]生产产品领用原材料5 000元，车间一般耗材1 500元，应记入（ ）账户借方。The raw materials used for production are 5,000 yuan, and the workshop generally consumes 1,500 yuan, which should be debited to ( ) account.

选项:[“原材料”Raw materials, “制造费用”Manufacturing overhead, “管理费用”Administrative expenses, “生产成本”　Production cost]
[单选题]收入计算账户除了能提供货币指标外，还可以提供实物指标。（ ）The revenue calculation account can provide not only monetary indicators, but also physical indicators.（ ）

选项:[错, 对]
[单选题]对于某一个账户而言，当其分类标志确定时，其归属的类别也是唯一的。（ ）For an account, when its classification criteria determined, the category of its attribution is also unique. ( )

选项:[对, 错]
[单选题]账户按其经济内容分类，实质上是按会计对象的具体内容进行分类。（ ） Accounts are classified according to their economic content, which is essentially classified according to the specific content of the accounting object. ( )

选项:[错, 对]
[单选题]下列账户不是按用途和结构分类的是（ ）。Which of the following accounts are not classified by purpose and structure.( )

选项:[费用类账户Expenses account, 结算账户Settlement account, 盘存账户Inventory account, 投资权益账户 Investment equity account]
[单选题]“税金及附加”账户按其经济内容分类属于（ ）。“Taxes and Surcharges ”account is classified as ( )according to its economic content.

选项:[负债类账户Liability account, 资产类账户Asset account, 收入类账户Revenue account, 费用类账户Expenses account]
[单选题]“累计折旧”账户按其经济内容分类属于（ ）。Accumulated Depreciation accounts are classified as ( ) according to their economic content.

选项:[负债类账户Liability account, 抵减账户Contra account, 费用类账户Expenses account, 资产类账户Asset account]
[多选题]生产产品领用原材料5 000元，车间一般耗材1 500元，应记入（ ）账户借方。The raw materials used for production are 5,000 yuan, and the workshop generally consumes 1,500 yuan, which should be debited to ( ) account.

选项:[“原材料”Raw materials, “管理费用”Administrative expenses, “生产成本”　Production cost, “制造费用”Manufacturing overhead]
[单选题]收入计算账户除了能提供货币指标外，还可以提供实物指标。（ ）The revenue calculation account can provide not only monetary indicators, but also physical indicators.（ ）

选项:[对, 错]
[多选题]账户的用途是指通过账户记录（ ）。The purpose of an account is to use the account record to ( )

选项:[观察借贷方登记的内容Observe the content of debit and credit registration, 表明开设和运用账户的目的Indicate the purpose of establishing and applying accounts, 能提供什么核算指标Provide accounting indicators, 判断账户期末余额的方向Determine the direction of the ending balance of the account]
[多选题]账户分类的主要标志有（ ）。The main symbol of account classification are ( ).

选项:[账户的名称 Title of account, 账户的经济内容The economic content of accounts, 账户的用途和结构The purpose and structure of accounts, 账户与会计报表的关系 Relationship between accounts and financial statements]
[单选题]对于某一个账户而言，当其分类标志确定时，其归属的类别也是唯一的。（ ）For an account, when its classification criteria determined, the category of its attribution is also unique. ( )

选项:[错, 对]
[单选题]账户按其经济内容分类，实质上是按会计对象的具体内容进行分类。（ ） Accounts are classified according to their economic content, which is essentially classified according to the specific content of the accounting object. ( )

选项:[对, 错]
[单选题]下列不属于盘存账户的是（ ）。Which of the following is not an inventory account ( )

选项:[“原材料”账户Raw materials account, “库存商品”账户Merchandise inventory account, “应收账款”账户Accounts receivable account, “库存现金”账户 Cash on hand account]