第二章单元测试
- 下列选项中，不属于反映企业经营成果的会计要素的是（ ）。Which of the following accounting elements does not reflect the operating result of the company ( ).
- 企业的库存商品属于会计要素中的（ ）。Merchandise inventory of enterprises belong to the accounting elements of ( ).
- 企业所拥有的资产从财产权利归属来看，一部分属于投资者，另一部分属于（ ）According to the ownership of property rights, the assets owned by enterprises partly belong to investors and partly belong to ( ) .。
- 下列选项中属于最基本的会计等式的是（ ）。Among the following options, the most basic accounting equation is ( ).
- 下列选项中，属于反映企业财务状况的会计要素的是（ ）。Which of the following accounting elements reflect the financial situation of an enterprise ( ).
- 下列各项中属于流动负债的是（ ）。Among the following items, the current liabilities are ( ).
- 下列选项中，属于无形资产的是( )。Those that are intangible asset among the following options are（ ）
- 会计对象是会计所要反映和监督的内容，它界定了会计工作的内容和范围。（ ） Accounting object is the content that accounting should reflect and supervise, and it defines the content and scope of accounting work. ( )
- 所有者权益在数值上等于企业全部资产减去全部负债后的余额。（ ）Owner's equity is equal to the balance of all assets minus all liabilities. ( )
- 非流动负债的偿还期均在1年以上，流动负债的偿还期均在1年以内。（ ）The repayment period of non-current liabilities is more than one year, and the repayment period of current liabilities is less than one year. ( )
A:收入Revenue B:费用Expense C:所有者权益Owners' equity D:利润Profit
答案:所有者权益Owners' equity
A:负债 Liabilities B:收入Revenue C:所有者权益Owner's Equity D:资产 Assets
答案:资产 Assets
A:企业法人 Enterprise juridical person B:企业职工Employees C:债务人 Debtors D:债权人 Creditors
答案:债权人 Creditors
A:收入-费用=利润Revenue-expense = Profit B:资产=负债+所有者权益Assets = Liabilities + Owner's Equity C:资产=负债+所有者权益+（收入-费用）Assets = Liabilities + Owner's Equity + (Revenue-Expense) D:资产=负债+所有者权益+利润 Assets = Liabilities + Owner's Equity + Profit
答案:资产=负债+所有者权益Assets = Liabilities + Owner's Equity
A:负债 Liabilities B:资产Assets C:收入Revenue D:所有者权益Owner's Equity
答案:负债 Liabilities###资产Assets###所有者权益Owner's Equity
A:短期借款Short-term loan B:存货Inventory C:应付账款 Accounts payable D:应付票据 Notes payable
答案:短期借款Short-term loan###应付账款 Accounts payable###应付票据 Notes payable
A:商标权Trademark B:专利权 Patent C:著作权Copyright D:机器设备Machinery equipment
答案:商标权Trademark###专利权 Patent###著作权Copyright
A:错 B:对
答案:对
A:错 B:对
答案:对
A:对 B:错
答案:错
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