第九章单元测试
下列选项中适用于数量金额式账页的是（ ）。Which of the following options is applicable to the quantity-price account page.( )
- 下列选项中必须逐日逐笔登记的账簿是（ ）。Which of the following accounting books that must be recorded each transaction on a daily basis ( ).
- 期末根据账簿记录，把一定期间内所发生的经济业务，在全部登记入账的基础上，结算出每个账户的本期发生额和期末余额，并将期末余额转入下期或下年新账，在会计上称为（ ）。At the end of the period, according to the records in accounting books, the economic transactions occurred in a certain period shall be recorded in accounting books, the current occurrence amount and the ending balance of each account shall be settled, and the ending balance shall be transferred to the next period or the next year's new account. This is called ( ) in accounting.
- 账簿按用途不同可分为（ ）。 Accounting books can be divided into ( ) according to their purposes.
- 下列选项中，属于对账内容的有（ ）。Which of the following options belong to the content of reconciliation ( ).
- 三栏式账簿一般适用于费用、成本等明细账。（ ）Three-column accounting books are generally applicable to subsidiary ledger accounts such as expenses and costs. ( )
- 普通日记账既可以取代记账凭证，也可以取代总分类账。（ ）General journal can replace either bookkeeping vouchers or general ledgers. ( )
- 平行登记要求总账与其相应的明细账必须同一时刻登记。（ ） Parallel registration requires that the general ledger and its corresponding subsidiary ledger must be registered at the same time. ( )
- 卡片式账簿的优点是能够避免账页散失，防止不合法地抽换账页。（ ）The advantage of card book is that it can avoid the loss of pages, and prevent the illegal transfer of pages. ( )
- 为了加强对租入固定资产的管理，记录租入、使用、归还情况，企业需要开设分类账簿进行核算。（ ）In order to strengthen the management of rented fixed assets and record the situation of rent, use and return, enterprises need to set up ledger books for accounting. ( )
A:
生产成本明细账Production cost subsidiary ledger
B:产品销售成本明细账Cost of goods sold subsidiary ledger
C:库存商品明细账Merchandise inventory subsidiary ledger
D:应收账款明细账Accounts receivable subsidiary ledger
答案:
库存商品明细账Merchandise inventory subsidiary ledger
A:总账 General ledger B:日记账 Journal C:明细账Subsidiary ledger D:备查账Memorandum book
A:结账 Closing B:对账Reconciliation C:查账Checking D:调账Adjustment
A:序时账簿Chronological book B:订本式账簿Bound Book C:分类账簿Ledger book D:备查账簿Memorandum book
A:账账核对Reconciliation between accounting books B:账实核对 Reconciliation of accounting books and actual property C:账表核对Reconciliation of accounting books and financial statements D:账证核对 Reconciliation of accounting books and accounting vouchers
A:错 B:对
A:对 B:错
A:对 B:错
A:对 B:错
A:对 B:错
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