第六章单元测试
- 下列不属于盘存账户的是（ ）。Which of the following is not an inventory account ( )
- “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.
- 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.( )
- “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.
- 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 ( )
- 账户分类的主要标志有（ ）。The main symbol of account classification are ( ).
- 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.
- 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.（ ）
- 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. ( )
- 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. ( )
A:“应收账款”账户Accounts receivable account B:“库存商品”账户Merchandise inventory account C:“库存现金”账户 Cash on hand account D:“原材料”账户Raw materials account
答案:“应收账款”账户Accounts receivable account
A:负债类账户Liability account B:抵减账户Contra account C:资产类账户Asset account D:费用类账户Expenses account
A:投资权益账户 Investment equity account B:结算账户Settlement account C:费用类账户Expenses account D:盘存账户Inventory account
A:收入类账户Revenue account B:费用类账户Expenses account C:资产类账户Asset account D:负债类账户Liability account
A:判断账户期末余额的方向Determine the direction of the ending balance of the account B:能提供什么核算指标Provide accounting indicators C:观察借贷方登记的内容Observe the content of debit and credit registration D:表明开设和运用账户的目的Indicate the purpose of establishing and applying accounts
A:账户与会计报表的关系 Relationship between accounts and financial statements B:账户的名称 Title of account C:账户的经济内容The economic content of accounts D:账户的用途和结构The purpose and structure of accounts
A:“制造费用”"Manufacturing overhead" B:“管理费用”"Administrative expenses" C:“原材料”"Raw materials" D:“生产成本” "Production cost"
A:对 B:错
A:对 B:错
A:对 B:错
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