第三章单元测试
- 凡为形成生产经营能力，在以后各期取得收益而发生的各种支出，即支出的效益与几个会计年度相关的，应作为（ ）。Any expenditure incurred in order to form the production and operation capacity and to obtain profits in subsequent periods, that is, the benefits of expenditure related to several accounting years, shall be regarded as ( ).
- 企业的会计期间是（ ）。The accounting period of an enterprise is ( ).
- “企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎，不应高估资产或者收益、低估负债或者费用。”这一规定体现的是会计信息质量要求的（ ）原则。Enterprises should be prudent in accounting recognition, measurement and reporting of transactions or events, and should not overestimate assets or earnings, underestimate liabilities or expenses. This regulation embodies the ( ) principle of accounting information quality requirements.
按权责发生制原则要求，下列项目中关于收入确认正确的是（ ）。 According to the principle of accrual basis, the correct recognition of revenue in the following items is ( ).
- 各企业单位处理会计业务的方法和程序在不同会计期间要保持前后一致，不得随意变更，这符合（ ）。The methods and procedures of each enterprise dealing with accounting business should be consistent in different accounting periods, and should not be changed at will. This is in line with ( )
- 企业在组织会计核算时，应遵循的会计假设包括（ ）。The accounting assumptions that enterprises should follow in organizing accounting include ( ).
- 会计计量属性主要包括（ ）。 Accounting measurement attributes mainly include ( ).
- 一般来说，法律主体必然是会计主体，会计主体也必然是法律主体。（ ）Generally speaking, the legal entity must be the accounting entity, and the accounting entity must be the legal entity. ( )
- 收付实现制和权责发生制的主要区别是确认收入和费用的标准不同。（ ）The main difference between cash basis and accrual basis is the different criteria for recognizing revenue and expenses. ( )
- 不以营利为目的的单位，一定会用权责发生制作为会计期间的损益确认标准。（ ）Institutions that do not aim at making profits must use accrual basis accounting as the criterion of profit and loss recognition during the accounting period. ( )
A:资本性支出Capital expenditure B:收益性支出Revenue expenditure C:营业性支出 Operational expenditure D:营业外支出Non-operating expenses
答案:资本性支出Capital expenditure
A:一个周转过程A turnover process B:营业年度Business year C:自然形成的 Naturally formed D:人为划分的Artificially divided
A:及时性原则Timeliness principle B:重要性原则Materiality principle C:谨慎性原则Prudence principle D:可比性原则Comparability principle
A:
本月签订一份销售合同，规定下月销售货物一批，价值50 000元，确认为本月收入Signing a sales contract this month, which stipulates that a batch of goods will be sold next month, with a value of 50,000 yuan, will be recognized as revenue for this month.
B:本月收到上月产品销售收入30 000元，已存入银行，确认为本月收入Received last month's sales revenue of 30,000 yuan, which has been deposited in the bank and recognized as this month's revenue.
C:本月月初收到上月利息收入3 000元，确认为本月财务费用贷方3 000元 Earlier this month, 3,000 yuan of interest income from last month was received , which is credited 3,000 yuan to financial expenses of this month.
D:本月销售产品一批，价值20 000元，货款尚未收到，已确认为收入A batch of products worth 20 000 yuan were sold this month. The payment for goods has not been received and has been recognized as revenue.
A:实质重于形式Substance over form B:谨慎性原则 Prudence principle C:可靠性原则Reliability principle D:可比性原则 Comparability principle
A:会计主体 Accounting entity assumption B:货币计量Money measurement assumption C:会计分期 Accounting period convention assumption D:持续经营Going concern assumption
A:可变现净值 Net realizable value B:重置成本Replacement cost C:历史成本Historical cost D:现值 Present value
A:对 B:错
A:对 B:错
A:对 B:错
