第十一章单元测试
- 资产负债表是反映企业（ ）财务状况的会计报表。The balance sheet is a financial statement reflecting the enterprise financial situation of ( )
- 资产负债表中的“存货”项目，应根据（ ）。The items of "inventory" in the balance sheet should be filled based on ( ).
- 编制会计报表时，以“资产=负债+所有者权益”这一会计等式作为编制依据的会计报表是（ ）。The financial statement based on the accounting equation of "assets = Liabilities + owner's equity" is ( ).
- 构成营业利润的要素主要包括（ ）。The main elements of operating profit include ( ).
- 下列各项中，不属于资产负债表中“非流动资产”项目的有（ ）。Which of the following items that do not belong to "non-current assets" in the balance sheet. ( ).
- 企业的下列报表中，属于对外会计报表的有（ ）。Which of the following statements of an enterprise belong to external financial statements.( )
按编制期间的不同，企业的财务会计报告分为年度、半年度、季度和月度财务会计报告。( ) According to the different preparation periods，the financial reports of enterprises are divided into annual, semi-annual, quarterly and monthly financial reports. ( )
- 目前国际上比较普遍的利润表的格式主要有多步式利润表和单步式利润表两种。（ ）At present, there are mainly two forms of income statement in the world: multiple-step income statement and single-step income statement. ( )
- 资产负债表的“期末数”栏各项目主要是根据总账或有关明细账期末贷方余额直接填列的。（ ）The items in the "end-of-period" column of the balance sheet are mainly based on the final credit balance of the general ledger or related subsidiary ledger. ( )
会计报表附注应当对会计报表中需要说明的事项作出真实、完整、清晰的说明。（ ）The notes to the financial statements shall give a true, complete and clear explanation of the matters that need to be explained in the financial statements.
A:一定时期内A period of time B:某一特定日期A particular date C:某一年份内Within a year D:某一月份内Within a month
答案:某一特定日期A particular date
A:“原材料”、“生产成本”和“库存商品”等账户的期末借方余额之和再加或减相关“成本差异”及“跌价准备”账户后进行填列The sum of end-of-period debit balances in accounts such as "raw materials", "production costs" and "merchandise inventory " after adding or subtracting from the relevant "cost differences" and "depreciation provisions" accounts. B:“存货”账户的期末借方余额直接填列The end-of-period debit balances of the "inventory" account C:“原材料”、“在产品”和“库存商品”等账户的期末借方余额之和填列The sum of end-of-period debit balances of accounts such as "raw materials", "products in process" and "merchandise inventory " D:“原材料”账户的期末借方余额直接填列The end-of-period debit balance of the "raw materials" account
A:所有者权益变动表Statement of changes in owner's equity B:资产负债表Balance sheet C:现金流量表Statement of cash flow D:利润表 Income statement
A:营业收入 Operating revenue B:销售费用Selling expenses C:营业成本 Operating cost D:税金及附加Taxes and Surcharges
A:应收票据Notes receivable B:存货 Inventory C:在建工程Construction in progress D:应收账款Accounts receivable
A:所有者权益变动表Statement of changes in owner's equity B:利润表 Income statement C:现金流量表Statement of cash flow D:资产负债表Balance sheet
A:对 B:错
A:错 B:对
A:对 B:错
A:错 B:对
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