第十章单元测试
- 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 ( ).
- 一般而言，单位撤销、合并时，要进行（ ）。Generally speaking, when enterprise is revoked or merged, it conduct ( ).
对于收发计量错误而导致盘盈的存货，金额较小的，按规定程序批准后，一般应贷记的会计科目是（ ）。For the small amount of inventory profit caused by the measurement error of receiving and delivering, the accounting title that should be credited is ( ) after approval according to the prescribed procedure.
- “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". ( )
- 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.
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 ( ).
- 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. ( )
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. ( )
- 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 .（ ）
- 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. ( )
A:记账凭证Bookkeeping vouchers B:转账凭证Transfer vouchers C:累计凭证 Accumulative vouchers D:原始凭证Original vouchers
答案:原始凭证Original vouchers
A:全面清查Comprehensive Inventory B:定期清查Periodic Inventory C:局部清查 Partial Inventory D:实地清查Practical Inventory
A:
“营业外支出”Non-operating expenses
B:“销售费用”Selling expenses
C:“待处理财产损溢”Profit & loss of assets pending disposal
D:“管理费用”Administrative expenses
A:一般没有余额Normally there is no balance B:可能在借方，也可能在贷方The balance may on the debit or on the credit C:余额在贷方The balance is on the credit D:余额在借方The balance is on the debit
A:内部清查Internal Inventory B:外部清查External Inventory C:局部清查 Partial Inventory D:全面清查Comprehensive Inventory
A:
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
B: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
C:企业和银行同时收款的款项Amounts simultaneously received by enterprises and banks
D: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
A:对 B:错
A:错 B:对
A:对 B:错
A:错 B:对
