第一篇：会计英语选择题
1．A company acquired 30% of B Company’s voting stock for $200 000 on January 2,2004.A’s 30% interest in B gave A the ability to exercise significant influence over B’s operating and financial policies.During 2004, B earned $ 70 000 and paid dividends of $50 000.B reported earnings of $150 000 for the six months ending June 30, 2005, and $200 000 for the year ending December 31, 2005.on July 1, 2005, A sold half of its stock in B for $140 000 cash.B paid dividends of $60 000 on October 1, 2005.Use the above information to answer the following three questions: ① Before income taxes , what amount should A include in its 2004 income statement as a result of the investment ? A.$15 000
B.$21 000
C.$36 000
D.$80 000 ② In A’s December 31, 2004 Balance Sheet, what should be the carrying amount of this investment? A.$200 000
B.$206 000
C.$221 000
D.$236 000 ③ On its 2005 income statement ,what amount should A report as a gain or loss from the sale of half of its investment? A.$22 000 gain
B.$23 500 gain
C.$500 loss
D.$14 500 gain
2.On May 1, 2005, ABC purchased 30% of the stock of D Corporation for $600 000.During 2005, D had net income of $100 000.On February 1 and on August 1, D paid $30 000 in dividends.On December 31,2005, the market price of the stock is $630 000.what amount should be shown in the Investment in D Corporation account on ABC’s Balance Sheet dated December 31, 2005?
A.$621 000
B.$611 000
C.$629 000
D.$630 000 3.When the fair value of investments in debt securities exceeds their carrying amounts, held-to-Maturity securities and available-for-sale securities should be reported at the end of the year at _____
Held-to-maturity securities
available-for-sale securities A.Fair value
Amortized Cost B.Amortized cost
Fair value C.Amortized cost
Amortized cost D.Fair value
Fair value 4.When an investor uses the equity method to account for investments in common stock, the investment account will be increased when the investor recognizes A.a proportionate interest in the net income of the investee.B.a cash dividend received from the investee.C.periodic amortization of the goodwill related to the purchase.D.depreciation related to the excess of market value over book value of the investee’s depreciable assets at the date of purchase by the investor.5.When a company holds between 20%and 50% of the outstanding stock of an investee, which of the following statements applies? A.The investor should always use the equity method to account for its investment.B.The investor should use the equity method to account for its investment unless circumstances indicate that it is unable to exercise “significant influence” over the investee.C.The investor must use the fair value method unless it can clearly demonstrate the ability to exercise “significant influence” over the investee.D.The investor should always use the fair value method to account for its investment.6.C Corporation owns 75% of H Inc.During the current year, H Inc.reported net income of $150 000 and declared dividends of $40 000.How much would C Corporation increase Investment in Harrell Inc.Stock for the current year? A.$0
B.$82 500
C.$30 000
D.$112 500 7.G Corporation’s temporary investments cost $100 000 recorded as available-for-sale securities and have a market value of $120 000 at the end of the accounting period.The difference between the cost and market value would be reported as a: A.none.B.$20 000 unrealized gain-income.C.$20 000 realized gain.D.$20 000 unrealized gain-equity.8.If a firm purchases $100 000 of bonds of X company at 101 plus accrued interest of $2 000 and pays broker’s commissions of $50, the amount debited to Investment in X company Bonds would be : A.$100 000
B.$103 000
C.$101 050
D.$103 050
1.The rate of interest actually earned by bondholders is called the ______ A.coupon rate
B.effective yield
C.nominal rate
D.stated rate 2.Bonds will sell at a premium when the _____ A.stated rate is higher than the nominal rate.B.Stated rate is higher than the market rate.C.Effective yield is lower than the market rate.D.Effective yield is lower than the stated rate.3.Which of the following is an example of off-balance-sheet financing?_____ A.Consolidated subsidiary B.Capital lease.C.Zero-interest-bearing note.D.Operating lease.4.Typical liability accounts include _____ A.accounts payable, bank loan, wages payable, drawings B.accounts payable, bank overdraft, wages payable, stationery
C.accounts receivable, bank overdraft, wages payable, unearned revenue D.accounts payable, borrowing form the public, bank overdraft, wages payable 5.Which of the following usually is not a current liability? A.Withheld income taxes
B.Deposits received form customers C.Deferred tax payable D.All of these 6.After bonds have been issued, their market value can be expected to _____ A.rise as any premium is amortized.B.Fall if interest rates rise.C.Fall as any discount is amortized D.Rise if interest rates rise 7.When the interest payment dates of a bond are May 1 and November 1, and a bond issue is sold on June 1, the amount of cash received by the issuer will be _____ A.decreased by accrued interest from June 1 to November 1.B.Decreased by accrued interest from May 1 to June 1.C.Increased by accrued interest from May 1 to June1.D.Increased by accrued interest from June 1 to November 1
8.A manufacturer of household appliances may incur a loss due to the discovery of a defect in one of its products.The occurrence of the loss is reasonably possible, and the resulting costs can be reasonably estimated.This possible loss should be _____
Accrued
Disclosed in Footnotes A.Yes
NO B.Yes
Yes C.No
Yes D.No
No 9.Taxable income of a corporation________ A.differs from accounting income due to differences in intraperiod allocation between the two methods of income determination.B.Differs from accounting income due to differences in interperiod allocation and permanenet differences between the two methods of income determination.C.Is based on generally accepted accounting principles.D.Is reported on the corporation’s income statement.10.Taxable income of a corporation differs from pretax financial income because of ___ Permanent
Temporary Differences
Differences A.NO
NO B.NO
Yes C.Yes
Yes D.Yes
No
1.If a corporation has outstanding 1 000 shares of $9 cumulative preferred stock of $100 par and dividends have been passed for the preceding three years, what is the amount of preferred dividends that must be declared in the current year before a dividend can be declared on common stock?_____ A.$9 000
B.$27 000
C.$36 000
D.$45 000 2.All of the following are reasons for purchasing treasury stock except to ____ A.make a market for the stock.B.Increase the number of shareholders.C.Increase the earnings per share and return on equity D.Give employees as compensation 3.Paid-in capital for a corporation may arise from which of the following sources? A.Issuing cumulative preferred stock.B.Receiving donations of real estate.C.Selling the corporation’s treasury stock.D.All of the above.4.Under the equity method, the investment account is decreased by all of the following except the investor’s proportionate share of _____ A.dividends paid by the investee B.declines in the fair value of the investment.C.The losses of the investee.D.All of the options would decrease the investment account.5.Cash dividends are paid on the basis of the number of shares______ A.authorized B.issued C.outstanding D.outstanding less the number of treasury shares 6.The stockholders’ equity section of the balance sheet may include____ A.common stock B.preferred stock C.donated capital D.all of the above 7.Declaration and issuance of a dividend in stock____ A.increases the current ratio.B.Decreases the amount of working capital.C.Decreases total stockholders’ equity.D.Has no effect on total assets, liabilities, or stockholders’ equity.8.If a corporation buys back its own stock, the stock is listed on the balance sheet in the: _____ A.current assets section.B.Long term liability section.C.Stockholders’ equity section.D.Investments section.9.A corporation has issued 25 000 shares of $100 par common stock and holds 3 000 of these shares as treasury stock, If the corporation declares a $2 per share cash dividend, what amount will be recorded as cash dividend? A.$22 000
B.$25 000
C.$44 000
D.$50 000 10.A company declared a cash dividend on its common stock on December 15,20×4,payable on January 12, 20×5.How would this dividend affect shareholders’ equity on the following dates? December 15，January 12, 20×4
20×5 A.Decrease
decrease B.Decrease
No effect C.No effect
No effect D.No effect
Decrease 1.Net cash flow from operating activities is determined by eliminating_____ A.earned revenues from net income.B.Incurred expenses from net income.C.Non-cash expenses from net income.D.Non-cash revenues and non-cash expenses from net income.2.All of the following adjustments are added to net income in computing net cash flow from operating activities except_____ A.Amortization expense B.A decrease in accounts receivable.C.An increase in accounts payable.D.An increase in prepaid expenses.3.Acquiring assets by issuing equity securities would be reported as ______ A.an investing activity.B.A financing activity.C.Both an investing activity and a financing activity.D.A non-cash investing and financing activity.4.When preparing a statement of cash flows, a decrease in accounts receivable during a period would cause which one of the following adjustments in determining cash flow from operating activities?_____ Direct Method
Indirect Method A.Increase
Decrease B.Decrease
Increase C.Increase
Increase D.Decrease
Decrease 5.When preparing a statement of cash flows ,an increase in accounts payable during a period would require which of the following adjustments in determining cash flows from operating activities?______ Indirect Method
Direct Method A.Increase
Decrease B.Decrease
Increase C.Increase
Increase D.Decrease
Decrease 6.All of the following adjustments would be deducted in determining net cash from operating activities except_____ A.amortization of bond premium.B.Decrease in deferred income tax liability.C.Gain on sale of plant assets.D.Increase in accrued liabilities.7.King Co.has provided the following 2006 current account balances for the preparation of the annual statement of cash flows:______
January 1
December 31 Accounts receivable
$11 500
$14 500 Allowance for uncollectible accounts
400
500 Prepaid rent expense
6200
4100 Accounts payable
9700
11200 King’s 2006 net income is $75 000.Net cash provided by operating activities in the statement of cash flows should be ______ A.$72 700 B.$74 300 C.$75 500 D.$75 700 8.The net income for Chenkai Inc.was $3000 000 for the year ended December 31, 2006.Additional information is as follows:______ Depreciation on fixed assets
$1 500 000 Gain from cash sale of land
200 000 Increase in accounts payable
300 000 Dividends paid on preferred stock
400 000 The net cash provided by operating activities in the statement of cash flows for the year ended December 31, 2006 should be _____ A.$4 200 000 B.$4 500 000 C.$4 600 000 D.$4 800 000 9.Rory Co.’s prepaid insurance was $50 000 at December 31, 2006 and $25 000 at December 31, 2005.Insurance expense was $20 000 for 2006 and $15 000 for 2005.What amount of cash disbursements for insurance should be reported in Rory’s 2006 net cash flows from operating activities resented on a direct basis?_____ A.$55 000 B.$45 000 C.$30 000 D.$20 000 10.When using the indirect method to prepare the statement of cash flows, the amortization of goodwill should be presented as a(n)_____ A.cash flow from investing activities.B.Cash flow from financing activities.C.Deduction from net income.D.Addition to net income.
第二篇：英语选择题
1.As a reward ________ passing the exams, she got a new bike from her parents.A.in
B.on
C.by
D.for
2.She felt like ________ frustration, but she was determined not to lose her self-control.A.to cry out of
B.to cry for
C.crying out of
D.crying for
3.All animals communicate, but our special method of speech is __________ to human beings.A.aware
B.unique
C.absolute
D.continual
4.The method he used turned out to be _______ in improving the students' English.A.effective
B.ability
C.response
D.explicit
5.The boss refused to give any _______ on the fact that his workers were out of jobs.A.response
B.comment
C.answer
D.reply
6.The police searched the city in an effort to catch the man who ______ the murder last week.A.limited
B.made
C.did D.committed
7.They had to examine the dead tiger before they were _______ as to who killed it.A.positive
B.senior
C.virtual
D.vital
8.He could be ________ about everything else in the world, but not about Manet, his loving child.A.visual
B.critical
C.favorite
D.essential
9.Measures had to be taken in face of the housing problem that ________ in the city.A.founded
B.raised C.arose
D.produced
10.Some previous study of music or performance experience is desirable though not a formal ________ for students wishing to take the course.A.requirement
B.commitment
C.management
D.assignment
11.He has surely ________ his government to continuing down the path of economic reform.A.commented
B.communicate
C.guaranteed
D.committed
12.It was hard work but we all felt ________ at the end of the project.A.embarrassed
B.frustrated
C.rewarded
D.challenged
13.The combination of virtual and traditional learning will ________ the scope of every lesson and increase the students' interest.A.reflect
B.instruct
C.hinder
D.expand
14.It would be best to deal with these issues at once, before problems ________.A.arise
B.reflect
C.expand
D.challenge
15.There is talk of raising the admission ________ to restrict the number of students on campus.A.assignments
B.requirements
C.commitments
D.minimum
16.The reality is, as it has always been, that teaching is a rewarding, but at times ________ profession.A.instructing
B.benefiting
C.well-paying
D.frustrating
17.Dennison was known to pay his men handsomely, but in return he expected complete loyalty, total ________, and absolute respect.A.judgment
B.statement
C.commitment
D.assignment
18.The Government is ________ to health service in order to make sure that everyone in need of treatment receives it.A.expanded
B.committed
C.commented
D.communicated
19.During the interview I was the first to ask him ________ questions that put the Bonn government in an awkward position.A.instructing
B.intimidating
C.rewarding
D.embarrassing
20.I didn't realize the food problem was so ________ in this city;with winter coming, many people would starve to death without more help.A.essential
B.critical
C.explicit
D.effective
21.Some came to obtain new power, some to laugh, and others to satisfy their ________.A.humor
B.confidence
C.conflict
D.curiosity
22.I'm sure this delightful book will ________ to children of all ages.A.appeal
B.attract
C.interest
D.draw
23.The report said that general ________ of the policy was still slow in coming.A.argument
B.acceptance
C.response
D.curiosity
24.Have ________, my dear.Some things take time.A.credibility
B.perfection
C.guidance
D.patience
25.This has tended to foster(养成)a very negative ________ toward this company and its staff.A.sense
B.belief
C.attitude
D.reason
26.Jack was astonished.He just sat there ____________.A.with a wide open mouth
B.with a mouth wide and open
C.with a open wide mouth
D.with his mouth wide open
27.Jim rode along ____________.A.his dog is running and barking after him
B.with his dog's running and barking after him
C.with his dog running and barking after him D.his dog being running and barking after him
28.There are four factories in our institute, ____________.A.while each having over 100 workers
B.each having over 100 workers
C.which there are over 100 workers
D.with each that has over 100 workers
29.I lost your telephone number._______ I would have rung you up long before.A.And
B.But
C.Otherwise
D.Unless
30.I got a little ________ when I learned that the appointment with the general manager was changed to another time.A.concerning
B.horrible
C.upset
D.awful
31.The changes you have made to the rules are too ________.The rest of the members will never accept them.A.fine
B.excited
C.radical
D.tuneless
32.No matter what you say, I'm coming ________.A.anyway
B.any way
C.in a way
D.in the way
33.That Sandy wears ________ makeup annoys her mother.A.many
B.very
C.that much
D.so
34.The story he is telling is so ________ that some of the listeners begin to ask him to stop.A.pleasant
B.horrible
C.healthy
D.exciting
35.What a ________ smell!Open the window and air out the room.A.disgusting
B.pleasing
C.wonderful
D.disturbed
36.It should of course be given back.There is no ________ about that.A.argument
B.reason
C.view
D.point
37.None of the people in the purchasing(购买)department office will ________ that they have made the wrong decision in buying that stuff at such a high price;they want to continue telling people they are perfect.A.accept
B.adopt
C.neglect
D.admit
38.If two beliefs, ideas, or interests are in ________, they are very different and are against one another.A.struggle
B.fight
C.conflict
D.trouble
39.The idea ________ to him so much that he took it without hesitation.A.appealed
B.interested
C.drew
D.attracted
40.Please go away and let me get on with my work ________.A.in peace and quiet
B.at peace
C.for silence
D.in quietly
41.Even if they survive such a serious accident, they will be badly hurt or ________ for life.A.cured
B.crippled
C.cared
D.contracted
42.Disease _________ during the journey and many passengers had to be rushed to hospital for treatment.A.broke out
B.broke down
C.started off
D.started out
43.A good swimmer should learn to __________ the movements of his arms and legs.A.combine B.connect
C.cooperate
D.coordinate
44.It is considered inappropriate for a former president to _________ in commerce.A.occupy
B.adjust
C.conduct
D.engage
45.The small town became a tourist attraction and its only restaurant became so crowded that the ______________ had to eat at home every night.A.locals
B.citizens
C.migrants
D.emigrants
46.The products have been __________ to strict tests before leaving the factory.A.subjected
B.adjusted
C.objected
D.constricted
47.Nobody knows ___________ how many people are to be blamed for the coalmine accident, so the government is trying to find out the whole truth.A.inwardly
B.before
C.cleverly
D.precisely
48.The large wings of that bird ___________ it to fly high and fast.A.make
B.enable C.force D.realize
49.Twenty years ago it was common to see people ____________ from hunger on the streets in that poor nation, but clearly the situation has improved greatly since then.A.calling
B.preventing
C.resulting
D.collapsing
50.After a long period of regular exercise, I now ____________ much less than I used to.A.weigh
B.like
C.grow
D.increase
51.____________ at the price list, he'd have known what would happen in the end.A.Had Mr.Robinson looked
B.For Mr.Robinson looked
C.Have Mr.Robinson looked
D.Before Mr.Robinson looked
52.If he _______ the policeman honestly, he would not have been arrested.A.would answer
B.answer
C.should answer
D.had answered
53.After Stephen's sudden ____________ during the meeting, he was rushed to hospital.A.collapse
B.stress
C.cripple D.bang
54.If you have difficulty ____________ a particular book, please ask one of the librarians for assistance.A.to locate
B.locate
C.locating
D.of locating
55.A fire started in the plane, and the pilot was forced to make an ____________ landing.A.emergence
B.merging
C.emerging
D.emergency
56.____________ international pressure, progress has slowed in the peace talks.A.In despite of
B.Despite
C.Despite of
D.In spite
57.The victims suffered ____________ head injuries in the accident.A.secure
B.severe
C.sincere
D.stern
58.Riding a bike helps develop a child's sense of ____________.A.direction
B.movement
C.balance
D.coordination
59.Carter is in charge of the office while I'm ____________.A.leaving B.on leaving
C.on leave
D.on relief
60.Although we welcome the proposal, we shall ____________ detailed examination in the committee.A.subject it to
B.subject to
C.subject to it
D.subject it
61.When you're in Paris you can't help being ________ of the way the streets are kept clean.A.effective
B.relaxed
C.conscious
D.obvious
62.The book offers some advice about how to make a good ________ at job interviews.A.attitude
B.reaction
C.effect
D.impression
63.He was a good worker who was ________ to his family as well as to his work.A.consistent
B.committed
C.content
D.engaged
64.It is very difficult, for the time being, to ________ how much money is needed.A.account
B.sign
C.range
D.estimate
65.The teacher praised and rewarded the good ________ of his students in class.A.status
B.behavior
C.function
D.sign
66.We must ________ our attention on the question of reducing our cost.A.pay
B.focus
C.absorb
D.promote
67.It is said that ________ to the plan so far have been positive.A.reactions
B.views
C.ideas
D.opinions
68.Have you ever noticed that Jack always ________ a picture of quiet self-worth?
A.impresses
B.focuses
C.projects
D.communicates
69.She has been known to become upset at the ________ of blood.A.sight
B.view
C.show
D.range
70.The age ________ of the study population will greatly influence the final result.A.barrier
B.position
C.distance
D.range
71.He knew what he had to do, and he got up and did it before he changed his ________.A.head
B.mind
C.brain
D.sense
72.Edwina's office faced south and had a(n)________ of the lake.A.sight
B.look
C.impression
D.view
73.For most people in China, the bicycle is still their main ________ of transport.A.means
B.impression
C.attraction
D.course
74.The movement and noise of the machines ________ him completely.A.reacted
B.hold
C.noticed
D.absorbed
75.Mary was so _______ in her job that she didn't hear anybody knocking at the door.A.attracted
B.excited
C.absorbed
D.drawn
76.Many of the children ________ some difficulty in learning the material.A.ran
B.encountered
C.acquainted
D.influenced
77.His facial ________ told me that he didn't want to discuss the issue.A.expression
B.feeling
C.meaning
D.show
78.Motoring organizations have started a(n)________ for safer roads in the area.A.action
B.measure
C.campaign
D.achievement
79.Given the general ________ of his health, it may take him a while to recover from the operation.A.function
B.situation
C.manner
D.state
80.To secure our future, we need a(n)________ economic strategy.A.consistent
B.obvious
C.interested
D.huge
81.Robin thought that the best _______ to learning a foreign language is the study of the spoken language.A.method
B.way
C.means
D.approach
82.Listening, speaking, reading, and then writing _______ the basic order in language learning.A.assists
B.constitutes
C.establishes
D.founds
83.If you try to learn too many things at a time, you may get _______.A.alarmed
B.scared
C.surprised
D.confused
84.He's not got another job yet and it's not ______ he will for some time.A.likes
B.unlike
C.likely
D.liked
85.The teacher handed _____ books to every student at the beginning of the class.A.on
B.down
C.over
D.out
86.The young professor ______ himself as an international leader in the field of mathematics.A.established
B.built C.founded
D.found
87.His thoughts were _______ from the subject by the arrival of his friends.A.attracted
B.suffered
C.distracted
D.related
88.She is a ______ woman who is certain of her ideas and actions.A.significant
B.aware
C.confident
D.intense
89.______ I admit that the problems are difficult, I don't agree that they can't be solved.A.For fear that
B.Because
C.While
D.Until
90.I'm going to spend the winter vacation in Shanghai, ______ I have relatives.A.because
B.which
C.that
D.where
91.As a result, we do not see ourselves as capable of giving any useful opinion on the possible ______ that a trial might have on his health.A.effects
B.affects
C.adopts
D.adjusts
92.The university has already cut its budget as much as possible without ______ its quality and reputation.A.correcting
B.adopting
C.risking
D.effecting
93.______ your age or knowledge of the language, you'll be 100% involved in your studies from the first lesson to the last.A.As a result of
B.In spite
C.Despite of
D.Regardless of
94.His policies, especially in the first two years of his presidency, have often been ______ and contradictory.A.confuse
B.confusing
C.demanded
D.demanding
95.They carried the chairs and benches ________ as it was raining outside.A.indoor
B.indoors
C.outdoor
D.outdoors
96.This is my first time in this city, so the first thing I need to do is know about the bus ________ here.A.routes
B.roads
C.ways
D.paths
97.He said he had caught a bad cold and told me to ________ him.A.stay at
B.stay up
C.stay in
D.stay away from
98.You can ________ how surprised I was when I was told that I had received the highest marks on the final examination.A.imagine
B.register
C.boast D.yell
99.The thief's actions ________ a heavy punishment, and the judge sentenced him to ten years in prison.A.called out
B.called at
C.called for
D.called on
100.I know nothing about him ______ that he lives next door with a peculiar dog.A.except with
B.addition to
C.except
D.only
101.________ the trashman went to the garden to pick up garbage, the old lady would stare at him in surprise.A.Each time
B.At a time
C.At one time
D.Once upon a time
102.He lived in Shanghai and Beijing, but doesn't like ________ city very much.A.neither
B.both
C.each
D.either
103.Go ________ home at once and don't stop off anywhere on the route.A.just
B.only
C.right
D.rightly
104.________ to what they had expected, the film ended up a total failure.A.Oppose
B.Contrary
C.Against
D.Opposing
105.I haven't read this book, and my brother hasn't ________.A.either
B.neither
C.also
D.too
106.Thanks go to the trashmen who leave the streets ________ each night.A.cleanest
B.cleaner
C.cleaning
D.cleanlier
107.With the job ________, he went to see a film with his colleagues.A.done
B.doing C.to do
D.do
108.Neither his friends nor his mother ________ his marriage to that girl.A.accept
B.accepts
C.agree
D.agrees
109.He made up his mind to ________ the post till the end of the year.A.keep in
B.remain under
C.stay at
D.go on
110.Good managing of a company ________ great efforts.A.calls for
B.calls out
C.calls in
D.calls at
111.I don't think he will change his mind, ________?
A.won't he
B.do I
C.will he
D.don't I
112.__________ that the pilot couldn't fly through it.A.The storm so severe was
B.So severe was the storm
C.So the storm was severe
D.Such was the storm severe
113.Hardly ____________ when the bus suddenly pulled away.A.they had got to the bus stop
B.did they get to the bus stop
C.were they got to the bus stop
D.had they got to the bus stop
114.No sooner _________ than the truck started off.A.his luggage was loaded
B.had his luggage been loaded
C.loaded his luggage
D.his luggage was being loaded
115._______ thought this was a good thing.A.Not everybody
B.Not anybody
C.Only somebody
D.Just somebody
116.“Did Jack and Tom understand her?” “No._______ of them is very bright.”
A.No one
B.None
C.Not one
D.Neither
117.English words are not always spelled _______.A.the way they sound
B.the way they to sound
C.the way they are sounding
D.as they are sounding
118.He arrived late, _______ was annoying.A.what
B.that C.which
D.the which
119.Most people have no real idea how to change to healthy food, and Maureen was no ________.A.foundation
B.possibility
C.exception
D.ignorance
120.He always knew what time it was, as if by ________.A.instinct
B.imagination
C.reaction
D.reality
121.He refuses to let others speak, as he ________ every meeting.A.confronts
B.affects
C.attaches
D.dominates
122.The creating of the first steam-powered machine, by James Watt, was a(n)________ idea that required thought and great effort.A.spontaneous
B.original
C.previous
D.cautious
123.Young children have a limited attention ________ and can't focus on one activity for long.A.range
B.span
C.reach
D.spread
124.At the end of the game, the whole crowd ________ their feet and cheered wildly.A.emerged from
B.rose from
C.got to
D.stood up
125.She can't remember committing the murder, although all the facts point to her ________.A.guilt
B.intention
C.violence
D.victim
126.Still, in their journal articles, these researchers are ________ about telling people to give up dieting.A.accurate
B.cautious
C.apparent
D.aware
127.Mr.Clark and Mr.Chrétien may indeed ________ to make up after years of conflict.A.contrive
B.acquaint
C.acquire
D.admit
128.The fire was started when a passing motorist carelessly ________ a cigarette out of his car.A.attached
B.shook
C.tossed
D.turned
129.I went to the photo shop to have my photos _______________ to cover my walls at home.A.enlarged
B.adjusted
C.adopted
D.afforded
130.These were the people who ________ using force to stop violence.A.advocated
B.argued
C.intended
D.offended
131.Such thoughts will ________ the way the courts decide on what sentence to pass on the accused.A.effect
B.impress C.absorb
D.affect
132.Most people believe that he is quite ________ of lying to get out of trouble.A.capable
B.enabled
C.able
D.skilled
133.The writer clearly ________ his readers to identify with the main character.A.tends
B.extends
C.intends
D.designs
134.We were told that most of our luggage would be ________ by sea.A.approached
B.transported C.handled
D.communicated
135.His letters ________ a different side of his personality.A.imagine
B.advocate
C.reveal D.dominate
136.Patients, it is claimed, were kept in ________ of what was wrong with them.A.foundation
B.possibility
C.exception
D.ignorance
137.They have ________ as the leading scientists in their field.A.emerged
B.known
C.broken
D.recognized
138.The product is aimed at young people in the 18-25 age _______.A.range
B.span
C.reach
D.spread
139.I thought I would remain calm, but when I was ________ by the TV camera, I became very nervous.A.confronted
B.affected
C.attached
D.dominated
140.Our local hospital has become the latest ________ of the cuts in government spending.A.guilt
B.intention
C.violence
D.victim
141.Without a passport, leaving the country is _______.A.out of question
B.without question
C.in the question
D.out of the question
142.His opinions would often ____________ from one extreme to the other.A.transfer
B.enhance
C.flash
D.swing
143.The audience ___________ the decision, but I pointed out that we ought not to relax about this matter.A.applauded for
B.applauded
C.applauded to
D.applauded at
144.Additional time is required for cooking or ___________ homemade dishes.A.chill
B.to chill
C.chilled
D.chilling
145.While she waited, she tried to __________ her mind with pleasant thoughts of the vacation.A.occupy
B.compose
C.think D.intensify
146.The children will now play some pieces of music that they __________ themselves.A.were taught
B.composed
C.accomplished
D.worked
147.The psychologist advised them to __________ a certain portion of time each evening for homework.A.set about
B.set apart
C.set aside
D.set out
148.It is __________ that a prospective employer should want to know if someone has a criminal record.A.reasoning
B.a reason for
C.reasoned
D.reasonable
149.A credit card is particularly useful __________ and there are often insurance benefits if you pay for your travel with the card.A.when it is traveling
B.when traveling
C.traveling
D.when they are traveling
150.The general health situation in the city seems reasonably _________.A.satisfied B.satisfying
C.satisfactory
D.satisfaction
151.A police car sped down the street, __________.A.lights flashing
B.lights flashed
C.lights were flashing
D.lights to flash
152.Have you seen Henry lately? My teacher wants to know _______.A.how is he getting along
B.how he is getting along
C.what is he getting along
D.what he is getting along
153.The people at the party were worried about Janet because no one was aware _______ she had gone.A.of where
B.where that
C.of the place that
D.the place
154.The heating system here has an ______ temperature control.A.aggressive
B.intentional
C.accidental
D.automatic
155.My uncle is great.In our family, he's ______ his cooking.A.famous about
B.famous with
C.famous for
D.famous in
156.It is nice to travel with ______ paid by your boss, at no cost to yourself.A.prices
B.costs
C.offers
D.activities
157.The gasoline ______ destroyed the company and injured many people.A.explored
B.extended
C.expanded
D.explosion
158.Only two people survived the fire that ______ at midnight.A.broke out
B.broke off
C.broke up
D.broke down
159.To complete the task successfully, we have to get well prepared ______.A.in advance
B.in detail
C.in turn
D.in force
160.The policeman went from house to house, ______ whether anyone had seen the lost boy.A.asking
B.interrupting
C.informing
D.introducing
161.On our trip out of the country we visited ______ in England.A.relationship
B.relation
C.relatives
D.person
162.Theory couldn't do without practice, _______ without theory.A.practice could do either
B.neither practice could do
C.practice could do neither
D.nor could practice do
163.I _______ the truth of your remarks, although they go against my interests.A.cannot but admit
B.cannot but to admit
C.cannot but admitting
D.cannot help but admitting
164.She hardly ever eats _______ potatoes.A.every bread or
B.bread or
C.neither bread or
D.neither bread nor
165.That's the hotel _______ last year.A.which we stayed
B.that we stayed
C.for which we stayed
D.where we stayed
166.We often advise him not to drink more wine _______ is good for his health.A.as
B.that
C.than
D.but
167.“Why does Dr.Takin prefer his office?”
“Because here he is free to do his research _______ he wants.”
A.some way
B.anyhow
C.anyway
D.whatever
168.I have never dined with you, sir;and I see no reason _______.A.how should I now
B.how I should now
C.why should I now
D.why I should now
169.Advertising is different from other forms of communication _______ the advertiser pays for the message to be delivered.A.in which
B.in this way
C.in that
D.in order that
170._______ electric wires are made from lead is common practice.A.What
B.Whether
C.That
D.How
171.Unemployment in some large cities was _______ problem that the government had to provide free grain for many of the poor people.A.so a serious
B.a such serious
C.a so serious
D.such a serious
172.No matter _______ they added to their knowledge and abilities, the old professor was never satisfied.A.what many
B.how many
C.what much
D.how much
173.They didn't break the bad news to his mother _______ that she might break down.A.unless
B.for
C.because
D.for fear
174.The strike was not a success because of the workers' leader who ________ the managers.A.sold out to
B.sold out
C.sold off
D.sold up
175.In our discussion today, I'd like first to ________ the influences that the Internet will exercise on modern life.A.account to
B.account for
C.talk
D.say
176.I work in the English department that _______ three teaching sections.A.makes of
B.constitutes
C.consists of
D.forms
177.Being ________ who you really are is the first step to integrity.A.open to
B.open for
C.open with
D.open about
178.You asked me if you should move your parents in.Well, I can't advise you on such a question;it's a matter of ________.A.consciousness
B.conscience
C.kindness
D.sympathy
179.The ________ she is in is whether to get married and live her own life or to stay at home supporting the family.A.trouble
B.problem
C.choice
D.dilemma
180.Though ________ possible punishment, some students are still inclined to cheat on tests.A.aware of
B.knowing
C.recognizing
D.being aware
181.To cheat or not to cheat, this is a(n)________ of honesty.A.question
B.problem
C.request
D.issue
182.To be frank, I'd rather you ________ in the case.A.will not be involved B.not involved
C.not to be involved
D.were not involved
183.If you think that the illness might be serious you should not ______ going to the doctor.A.put off
B.hold back
C.put away
D.hold up
184.If you want to know the train timetable, please ______ at the booking office.A.acquire
B.inquire
C.request
D.require
185.He thought that _______.A.the effort doing the job was not worth
B.the effort was not worth in doing the job
C.it was not worth the effort doing the job
D.it was not worth the effort by doing the job
186.The coming of the railways in the 1830s ______ our society and economic life.A.transformed
B.transported
C.transferred
D.translated
187.I have no objection _____ the evening with them.A.to spend
B.to spending
C.of spending
D.spending
188.Realizing that he hadn't enough money and ________ to borrow from his father, he decided to sell his watch.A.not wanted
B.not to want
C.not wanting
D.wanting not
189.In preparing scientific reports of laboratory experiments, a student should ______ his results in logical order and clear language.A.perceive
B.protest
C.raise
D.present
190.They are teachers and don't realize ______ to start and run a company.A.what it takes
B.what takes it
C.what they take
D.what takes them
191.There was not a hut in the village _______ he had not brought food and comfort.A.which
B.to which
C.in which
D.that
192.______ they reached the center of the city, they stopped the car at a restaurant.A.Before a mile or so when
B.For a mile or so after
C.Further than a mile or so
D.A mile or so before
193._______ is of no concern to me.A.It rains or not
B.Whether it rains or not
C.If or not it rains
D.Will it rain
194._______ the prisoner escaped is a mystery.A.What
B.Whatever
C.How
D.However
195.Newton was one of the greatest men _______ ever lived.A.he
B.that
C.which
D.whom
196.“What a beautiful day!” “Yes, it's _______ that I'd like to take a walk.”
A.such nice weather
B.too nice weather
C.so nice weather
D.nice weather so
197.Mrs.Lindon has _______ that she is unable to get a job.A.such small education
B.so little education
C.a such little education
D.a so small education
198.Mary has done very well, _______ she has only one year of experience teaching.A.considering that
B.in that C.as soon as
D.for that
199.You can fly to London this evening _______ you don't mind changing planes in Paris.A.provided
B.unless
C.except
D.as soon as
200.It has the same result, _______ way you do it.A.as
B.however
C.what
D.whichever
第三篇：英语选择题
3-1答案在最后
1．It took a long time for the theory of evolution to be ______.A.permitted B.tolerated C.accepted D.absorbed 2.His _______ to become President is likely to be realized.A.ambition B.personality C.curiosity D.principle 3.They ______ their party leader and voted against his plan.A.deprived B.defied C.detected D.devised 4.Despite the author's evidence attempting at objectivity, his view remains ______.A.biased B.impressive C.fragmented D.impersonal 5.The businessmen discussed the contract ____ but never actually signed anything.A.at length B.at sea C.at random D.at will 6.I can buy the house only if a _____ for $6000 is obtainable.A.monopoly B.morality C.mortgage D.momentum 7.The World Environment Protection Conference, which took place in June 1992, was a very _____ meeting.A.productive B.overwhelming C.compulsory D.protective 8.A new machine was used in the plant.It was expected to lead to ___ improvement of up to 40 percent.A.product B.produce C.productivity D.producer 9.According to the rules of the game, the contestant at the front of the line must turn quickly and race towards the ________.A.front B.rear C.background D.foreground 10.The little boy could not _____ the temptation of the piece of chocolate.A.insist B.resist C.persist D.consist 3-2 1.The western areas of the country were so _____ that no animals or birds can survive there.A.barren B.fertile C.dangerous D.quiet 2.The dry grass was on fire, and they had to put out _______ A.blaze B.spark C.flare D.shine 3.In Britain people _____ four million tons of potatoes every year.A.swallow B.dispose C.consume D.exhaust 4.The food was declared unfit for human ______ A.absence B.consumption C.transmission D.destruction 5.Our troops are in ____ with the enemy A.contract B.contrast C.contact D.contest 6.There is ___ trouble on the frontier;it breaks out every six months A.continual B.continuous C.constant D.considerable 7.An almost __ line of traffic was moving at a snail's pace through the town.A.continuous B.constant C.solid D.continual 8.I don't understand the word you used in this sentence, please ___ it for me A.detain B.define C.detect D.Confirm 9.The farmers were more anxious for rain than the people in the city because they ___ more the outcome of rain A.depended on B.suffered from C.influenced D.led to 10.Whether I go to university or not is __ on what grades I get in my exams.A.independent B.subsequent C.evident D.dependent 11.He was usually very kind so that his sudden ___ greatly surprised us A.harshness B.unhappiness C.heartiness D.uprightness 12.The final document was, of course, supposed to mend the damage ___ upon the world by the war A.imposed B.impressed C.compelled D.compressed 13.She used to spend the evenings ___ and watching television A.knitting B.kitting C.kneeling D.knocking 14.I haven't the faintest ___ what you are talking about A.notion B.notation C.norm D.nutrition 15.The old lady has developed a __ cough which cannot be cured completely in a short time A.perpetual B.permanent C.chronic D.sustained 16.His anxiety and worry ___ him to rush into the room and interrupt our talk.A.shoved B.saddened C.prompted D.ridiculed 17.Act ___ to remove spots from these fabrics A.promptly B.properly C.tightly D.timely 18.Because she did not want additional responsibilities, she accepted the promotion ____ A.reluctantly B.satisfactorily C.remarkably D.swiftly 19.There is some ___ between the accounts of the accidents, but all the important details are different A.refreshment B.assimilation C.resemblance D.depression 20.The ten-year-old girl ___ her mother somewhat more than does her elder sister A.familiarizes B.analogies C.assembles D.resembles 21.Although he was on a diet, the food ___ him enormously A.inspired B.tempted C.overcame D.encouraged 22.Susan loves chocolate so much that she can hardly resist its ____ A.brand B.sight C.temptation D.variety 23 A large jar ___ off the shelf, spilling its contents over the floor A.collided B.slipped C.slid D.tumbled 24.The propeller began to ____ and the small plane started down the runway A.surge B.whirl C.tangle D.wrinkle 3-3 1．Who do you suppose ________ this music?
A.composed B.motivated C.generated D.activate 2.Thirty days or so ______ a month and twelve months a year.A.combine B.communicate C.constitute D.concentrate 3.He _______ great satisfaction from his stamp collection.A.deforms B.detects C.deserves D.derives 4.Entries were anonymous, and some of the judges insisted that Winston's picture — one of his first of Chartwell — was the work of a professional, not an amateur, and should be ___________.A.quality B.qualify C.qualified D.disqualified 5.I think we have gained _________ experience to deal with this problem.A.effective B.sufficient C.efficient D.affected 6.The Windows allows a computer user to execute multiple programs __________.A.proudly B.swiftly C.awkwardly D.simultaneously 7.Every evening, in this park, you can see groups of elders dancing to the ________ of some popular music.A.rhythm B.busy C.reluctant D.careful 8.Ernest Hemingway is noted for his ________ of language.A.clarity B.similarity C.certainty D.community 9.A tidy and delicate composition is necessary for the _______ sake of a good mark.A.name B.sake C.fake D.make 10.We firmly _______ that the South China Sea is the Chinese territory.A.blaze B.suppose C.proclaim D.predict 11.To say that a soldier fought in battle like a lion may be a good descriptive ___, but it does not mean that he was on all fours, roaring and wagging his tail!A.anecdote B.analogue C.analogy D.analysis 12.There is clearly a rigid dominance hierarchy ____ to a pecking order among Japanese macaques.A.analogous B.analytic C.anarchic D.androgynous 13.When new cases of dishonesty were discovered in government departments, the public began to demand again laws to clear ___ the civil service A.up B.away C.off D.Out 14.Salespeople customarily get some ___ according to their volume of business.A.commitment B.committee C.commission D.community 15.About three quarters of them---anyone describing them as “inmates” is instantly corrected by hospital staff---______ very serious crimes and are admitted for mental illness or psychopathic disorders A.have executed B.have committed C.have offended D.have violated 16.An animator has to build up his or her work frame by frame.Each film takes a very long time to make, and so ____ are essential to see the project through to the end.A.research and development B.continuity and relaxation
C.diversion and rewards
D.dedication and commitment 3-4 1.The insurance adjuster had to _____ the exact value of the missing jewels.A．assure B.ensure C.insure D.ascertain 2.It is part of the doctor's duty to _____ his patients on the treatment of their own disease.A．confess to B.count on C.confer with D.confide in 3.I have always______ of the present government's education policy, in particular its position on student grants.A．disagreed B.opposed C.protested D.disapproved 4.Although not an economical himself, Dr.Smith has long been a severe critic of the government's_____ Policies.A.economical B.economy C.economic D.economics 5.Churchill was one of the world's most _____ statesmen.A.eminent B.imminent C.illicit D.explicable 6.Your______ contracts, your minds are focused upon a small circle of details.A.horizon B.scope
C.body D.report 7.It was her carelessness that led Jane to fail in the final examination not her_____ of the subject.A．proficiency
B.pride C.ignorance
D.wisdom 8.Patriotism teaches people to believe that their country, and by_____ their government, is always right.A．definition B.illustration C.deduction D.implication 9.Technical_____ involves purchase of new equipment and replacement of old machines.A．frustration B.violation C.illustration D.innovation 10.The treaty is unfair;we must______ it right now.A．concede B.conceal C.jog D.junk 11.The tutor asked his student to leave a wide ______ when typing their essays.A．border B.column C.surrounding
D.margin 12.His _____ with computers began six months ago.A．imagination B.innovation C.observation D.obsession 13.An explanation or statement that is______ seems likely to be true or valid.A.plain B.plausible C.authentic D.applicable 14.The economic crisis in that country have threatened the _______of the government.A.stability B.capability C.persistence D.permanence 15.The boxer_______ and almost fell when his opponent hit him.A.scattered B.staggered C.stammered D.shattered 16.The change in the ideology and behavior of these old-timers is_______ in history.A.unquestionable B.unbearable C.unfortunate D.unprecedented 17.I can't________ the design of the machine as you describe it.A.reckon B.visualize C.follow D.initiate 3-5 1.This company is too small to ______ against the large international companies.A.compete
B.compile
C.rival
D.refrain 2.Her _________ and experience make her an excellent person for the job.A.competence
B.complacency
C.compensation
D.competition 3.Most substances _____ when they freeze so that the density of a solid sustance is higher than the density of its liquid.A.contrast
B.contact
C.contract
D.contest 4.We guarantee prompt ______ of goods.A.delivery
B.arrival
C.carriage
D.service 5.Most engineers were ______ about the effectiveness of the new model of word processors.A.pessimistic
B.doubtful
C.worry
D.ignorant 6.Until recently, few but poets, philosophers, and doctors chose to ______ the subject of death.A.dwell on
B.think in
C.dispose of
D.regard as 7.One of the difficulties, you, as a college student, will ______ is the adapatation to a completely new life.A.answer
B.solve
C.encounter
D.decide 8.You are too impatient ______ her.She is only a child.A.of
B.with
C.for
D.at 9.The heat was so ______ from the fire that the fireman could not enter the building.A.tense
B.intense
C.internal
D.external 10.Oxford is a city with such a mind-blowing reputation that many who come here find themselves ______ by the place and can’t wait to leave, while others, who take to it like a duck to water, find themselves returning again and again.A.threatened
B.intimidated
C.deprived
D.maltreated 11.This will have an impact on how the ______ divides his money among different countries and stocks.A.transistor
B.investor
C.sponsor
D.ancestor 12.Another audience burst into ______ as a tall man spoke about the problems he faced when he started dating his first girlfriend.A.leaflet
B.laughter
C.league
D.lawyer 13.When establishing these objectives, _______ should also consider current and future needs of the organization.A.mechanic
B.management
C.composer
D.journalist 14.Cold, dry winds from Siberia ______ over the mainland from December to February.A.precede
B.presume
C.prevail
D.prompt 15.No unauthorized person is allowed in the room while the exam is in ______.A.advance
B.procedure
C.procession
D.progress 16.In order to win the Presidential election, the candidates vie with each other in ______ a team of the brightest minds available.A.summoning
B.recollecting
C.congesting
D.recruiting
17.Instead of answering the question, the manager ______ his shoulders as if it were not important.A.shrugged
B.touched
C.raised
D.patted 18.Our analysts are encouraging the construction of more______ water treatment facilities.A.concerned
B.digested
C.sophisticated
D.addicted 19.It is forecast that heavy rains are ______ to flood the area in a few days.A.frightening
B.warning
C.scattering
D.threatening 20.In the play we saw last night, the hero ______ his wife to death with his sword.A.cast
B.thrust
C.throw
D.thread
3-1 1-5CABAA
6-10CACBB 3-2 1-5AACBC
6-10AABAD
11-15AAAAC
16-20CAACD 3-3 1-5ACDDB
6-10DAABC
11-16CAACBD 3-4 1-5DCDAA
6-10ACDDD
11-15DDBAB
16-17DB 3-5 1-5AACAB
6-10ACBBB
11-15BBBCD
16-17DA
第四篇：会计基础选择题
会计基础选择题
一、单项选择
(第二套)
1、下列各项中，属于《小企业会计准则》要求企业提供的财务报表是（C）A．股东权益变动表 B．财政补助收入支出表 C．现金流量表 D．收入支出表 《小企业会计准则》要求企业提供的财务报表是资产负债表、利润表、现金流量表
2、设计会计核算组织程序是（D）的一项重要内容
A．会计凭证设计 B．会计报表设计 C．会计账簿设计 D．会计制度设计
3、根据我国统一会计制度的规定，企业资产负债表的格式是（D）A．报告式 B．单步式 C．多步式 D．账户式
4、下列选项中，不属于财务报表编制要求的是（A）
A．按债权发生制原则 B．保持各个会计期间财务报表项目列报的一致性 C．项目列报遵循重要性原则 D．以持续经营为基础编制
5、根据会计科目设置的，具有一定格式和结构，用于分类反映会计要素增减变动情况及其结果的载体是（B）A.记账凭证 B.账户 C.账簿 D.财务报表
6、下列各项中，应登记在账户借方的是（A）
A．收入的减少和所有者权益的减少 B．资产的增加和负债的增加 C．资产的减少和所有者权益的增加 D．费用的增加和负债的增加
7、已知“交易性金融资产”账户期初余额131000元，本期借方发生额20000元，期末余额100000元，则该账户的贷方发生额为（B）元。
A．211000 B．51000 C．11000 D．251000（131000+20000）-100000=51000
8、资产负债表非流动负债项目的前几项的排列顺序是（C）A．长期借款、应付债券、长期应付款、预计负债、专项应付款 B．长期借款、应付债券、预计负债、长期应付款、专项应付款 C．长期借款、应付债券、长期应付款、专项应付款、预计负债 D．长期借款、长期应付款、应付债券、预计负债、专项应付款
9、货款已经收到，但销售并未实现，则企业当期不确认销售商品收入，这一做法是（D）A．谨慎性信息质量的要求 B．收付实现制基础的要求 C．可比性信息质量的要求 D．权责发生制基础的要求(第三套)
1、下列科目中，不属于流动负债科目的是（D）A．应付票据 B．应付利息 C．应付股利 D．应付债券
2、账户设置的依据是会计科目。
3、已知“长期股权投资”账户期初余额50500元，本期贷方发生额20000元，期末余额100000元，则该账户的借方发生额为（B）元。（借方发生额=期末余额+本期贷方发生额-期初余额）A．130500 B．69500 C．29500 D．170500 100000+20000-50500=69500
4、下列各项中，“财务费用”账户所属的类别是(B)A.所有者权益类 B.损益类 C.负债类 D.成本类
5、甲公司2013年10月12日开出一张现金支票，对出票日期正确的填写方法是（贰零壹叁年零壹拾月壹拾贰日）（月为壹、贰和壹拾的，日为壹至玖和壹拾、贰拾和叁拾应在其加“零”，日为壹拾至拾玖的应在其前加“壹”）
6、设置和登记账簿是连接会计凭证和会计报表的中间环节
7、现金清查中无法查明原因的短款，批准前：借：待处理财产损溢 贷：库存现金 批准后：借：管理费用 贷：待处理财产损溢
8、企业开发专利技术时发生研发支出50万元，其中：“研发支出-资本化支出”40万元，“研发支出-费用化支出”10万元，无形资产-专利技术30万元，资产负债表中“开发支出”项目应该是（40）万元。
（第四套）
1、企业本期发生的管理费用登记明细账使用（B）（费用、成本均用多栏）A．三栏式账簿 B．多栏式账簿 C．数量金额式账簿 D．平行式账簿
2、实收资本账户的期末余额公式是（期末余额=期初余额+本期贷方发生额-本期借方发生额）
3、企业接受投资者投入的股本，不可能贷记的科目是（C）A．股本 B．实收资本 C．盈余公积 D．资本公积
4、将账簿划分为叙事账、分类账、备查账的依据是（C）
A．账簿的登记内容 B．账簿的登记方式 C．账簿的用途 D．账簿的外表形式
5、为生产工人购买劳动保护用品的支出应记入（A）账户 A．制造费用 B．生产成本 C．管理费用 D．营业费用
6、成本类账户期末借方余额表示（A）
A．资产 B．负债 C．权益 D．损益
7、对于各项财产物资的增减，平时只登记收入数，在月末倒扎出本期发出数是（D）A．永续盘存制 B．应收应付制 C．权责发生制 D．师弟盘存制
8、增值税一般纳税人当期尚未抵扣完的进项税额应该（D）
A．结转至未交增值税借方 B．结转至未交增值税贷方C．结账至已交税金D．不作账务处理（第五套）
1、下列各项中，管理费用账户所属的类别是（A）A．损益类 B．资产类 C．所有者权益类 D．负债类
2、企业提取盈余公积业务所涉及的会计核算内容的是（B）A．款项和有价证券的收付 B．财务成果的计算和处理 C．财物的收发增减和使用 D．债权债务的发生和结算
3、下列项目中，属于总账科目的是（D）
A．应交税费—应交增值税（进项税额）B．应交税费—应交增值税 C．应交税费—应交增值税（销项税额）D．应交税费
4、下列选项中，会导致谋算不平衡的因素是（C）
A．重记某项经济业务 B．借贷科目用错C．借方多记金额D．漏记某项经济业务
5、短期借款利息数额不大，可以直接支付，不预提，在实际支付时直接记入的账户是（D）A．管理费用 B．销售费用 C．应付利息 D．财务费用
6、下列各项中，属于通用凭证的是（D）
A．折旧计算表 B．差旅费报销单 C．收料单 D．增值税专用发票
7、记账凭证账务处理系统的优点：记账凭证账务处理系统优点是简单明了；总分类账可以较详细的反映经济业务的发生情况
8、下列各项中，既能汇总登记总分类账，减轻总账的登记工作，又能明确反映账户对应关系，便于查账，对账的是（B）
A．科目汇总表账务处理程序 B．汇总记账凭证账务处理程序 C．多栏式日记帐账务处理程序 D．日记账账务处理程序
（第六套）
1、货款已经收到，但销售并未实现，则企业当期不确认销售商品收入，这一做法是（D）A．谨慎性信息质量的要求B．收付实现制基础的要求C．可比性信息质量的要求D．权责发生制基础的要求
2、下列选项中，应收账款的入账价值不包括的是（A）
A．商业折扣 B．增值税（销项税额）C．现金折扣 D．代购贷方垫付的运杂费
3、划线更正法更正账簿中错误的数字时，正确的做法是（A）
A．用一条红线将整个数字全部划掉 B．用一条红线将有错误数字划掉 C．用多条蓝线将整个数字全部划掉 D．用一条蓝线将整个数字全部换掉
4、启用账簿时，不能在账簿扉页上书写的是（A）
A．账户名称 B．启用日期 C．账簿名称 D．单位名称
5、汇总记账凭证账务处理程序适合规模较大、经济业务较多的单位
（第七套）
1、增值税专用发票属于通用凭证，差旅费报销单、收料单、折旧计算表属于自制凭证。
2、在资产负债表中“应付账款”项目的填列，可以根据下列项目填列的是（B）A．“应收账款”所属明细分类账期末借方余额 B．“预付账款”所属明细分类账期末贷方余额 C．“预付账款”所属明细分类账期末借方余额 D．“应收账款”所属明细分类账期末贷方余额
3、企业交纳的各种税金中，不能通过“营业税金及附加”科目核算的有（B）A．消费税 B．增值税销项税额 C．营业税 D．城市维护建设税
4、下列选项中，在借贷记账法下，关于成本类账户结构描述正确的有（B）A．借方登记减少额 B．有些账户可能没有余额 C．期末余额一般在贷方 D．贷方登记增加额（借方表示增加，贷方表示减少）
5、能够依据每一行各个栏目的登记是否齐全来判断该项业务进展情况的明细帐账簿格式是（C）A.数量金额式 B.多栏式 C.横线登记式 D.三栏式
6、适用于规模较大、收付款业务多、转账业务少的单位的账务处理程序是（B）A．通用记账凭证账务处理程序 B．汇总记账凭证账务处理程序 C．科目汇总表账务处理程序 D．记账凭证账务处理程序
7、反映企业在某一特定日期的财务状况的财务报表指的是（C）
A．现金流量表 B．所有者权益变动表 C．资产负债表 D．利润表
（第八套）
1、已知“实收资本”账户期初余额101000元，本期贷方发生额20000元，期末余额100000元，则该账户借方发生额为（A）A．21000 B．221000 C．19000 D．181000
2、下列各项中，不通过管理费用核算的是（C）
A．开办费 B．职工查旅费 C．广告费 D．印花税
3、（D）采用横线登记式明细账
A．原材料明细账 B．主营业务收入明细账 C．财务费用明细账 D．物资采购明细账
4、企业下列经济业务中，应当填制现金收款凭证的是（C）
A．将现金存入银行 B．出售材料，收到一张转账支票 C．收到职工报销差旅费归还的原预借多余现金 D．从银行提取现金（第九套）
1、企业提取盈余公积业务所涉及的会计核算内容是（D）A．财务的收发、增加和使用 B．款项和有价证券的收付 C．债权、债务的发生和结算 D．财务成果的计算和处理
2、公司制企业提取的法定盈余公积金累计额已达到注册资本的一定比例时可以不再提取，这个比例是（50%）。
（第十套）
1、统一印制或批准统一印制外来原始凭证的部门是（B）A．民政局 B．税务局 C．统计局 D．财政局
2、下列各项中，符合会计要素收入定义的是（C）
A．销售商品收到的增值税 B．出售固定资产的净收益 C．出售材料的收入 D.出售无形资产净收益
3、编制银行存款余额调节表时，本单位银行存款调节后的余额等于（B）A．本单位银行存款余额+本单位已记增加而银行未记增加的账项-银行已记增加而本单位未记增加的账项
B．本单位银行存款余额+银行已记增加而本单位未记增加的账项-银行已记减少而本单位未记减少的账项
C．本单位银行存款余额+本单位已记增加而银行未记增加的账项-本单位已记增加而银行未记增加的账项
D．本单位银行存款余额+银行已记减少而本单位未记减少的账项-银行已记增加而本单位未记增加的账项
4、“应付账款”明细账一般采用的账页是（C）
A．数量金额式 B．订本式 C．三栏式 D．多栏式
5、企业接受投资者投入的资本，不可能贷记的科目是（D）A．实收资本 B．股本 C．资本公积 D．盈余公积
6、下列项目的清查应采用发函询证法的是（C）
A．长期股权投资资产 B．银行存款 C．预付账款 D．在产品资产
7、已知“预付账款”账户本期借方发生额为5800元，贷方发生额3000元，期末借方余额8000元，则期初余额为（D）元。
A．800 B．10800 C．4200 D．5200（8000+3000-5800=5200）
8、下列所有者权益类科目中，可以用来反映留存收益的科目是（C）A．资本公积 B．实收资本 C．本年利润 D．股本
9、下列选项中，与“应付职工薪酬”账户结构不同的是（C）A．应付利息 B．应付账款 C．预付账款 D．预收账款
10、不符合科目汇总表账务处理程序特点的是（D）A．能够减少登记总账的工作量 B．不能反映账户间的对应关系 C．简单易懂，方便易学
D．适用于规模小，业务量少，凭证不多的单位
11、属于静态报表的是（C）
A．现金流量表 B．利润分配表 C．资产负债表 D．利润表
12、“累计摊销”的被调整账户是（D）
A．固定资产 B．商誉 C．在建工程 D．无形资产(第十四套)
1、既有资产性质又有负债性质的科目是（D）
A．成本类科目 B．所有者权益科目 C．损益类科目 D．共同类科目
2、会计科目是对会计要素的具体内容进行分类核算的项目
3、根据会计科目设立的，具有一定格式和结构，用于分类反映会计要素增减变动情况及其结果的载体是（A）A.账户 B.记账凭证 C.账簿 D.财务报表
4、下列有关会计信息质量要求的表述中，正确的是（C）
A．在同一会计期间，不同的企业可以根据不同的确认。计量和报告要求提供有关会计信息 B．在不同的会计期，同一企业可以根据不同的确认。计量和报告标准提供有关会计信息 C．与会计信息使用者决策相关的有用信息，都应当充分披露
D．有意遗漏应予披露的会计信息，不会降低所提供的会计信息质量
5、下列选项中，不可对“库存商品”账户进行明细核算的是（D）
A．库存商品的种类 B．库存商品的规格 C．库存商品的品种 D．库存商品的数量
6、设计会计核算组织程序是（D）的一项重要内容
A．会计账簿设计 B．会计报表设计 C．会计凭证设计 D．会计制度设计
7、反映企业在某一特定日期的财务状况的财务报表指的是（D）
A．现金流量表 B．利润表 C．所有者权益变动表 D．资产负债表(第十五套)
1、下列各项中属于日常会计核算起点的是（A）
A．填制和审核会计凭证 B．登记会计账簿 C．财产清查 D．编制财务会计报告
2、划线更正法更正账簿中错误的数字时，正确的做法是（A）
A．用一条红线将整个数字全部划掉 B．用一条红线将有错误数字划掉 C．用多条蓝线将整个数字全部划掉 D．用一条蓝线将整个数字全部换掉
3、启用账簿时，不能在账簿扉页上书写的是（A）
A．账户名称 B．启用日期 C．账簿名称 D．单位名称
4、下列各项中，应填制库存现金收款凭证的是（C）
A．将现金存入银行 B．出售材料收到一张转账支票 C．收到职工报销差旅费归还的原预借多余现金 D．从银行提取现金
5、下列单证中，属于原始凭证的是（D）
A．生产计划 B．材料请购单 C．购销合同 D．限额领料单
6、下列选项中，对资产负债表的列报表述，不正确的是（A）
A．资产负债表格式采用多步式结构 B.资产负债表采用账户式格式
C．资产负债表右方按权益的清偿时间的顺序排列 D.资产负债表左右按资产的流动性排列
7、下列各项中，不属于企业资金筹集来源的是（B）
A．投资者的投资 B．销售收入 C．向债权人借入的资金 D．投资者投资的增值
8、下列选项中，应收账款的入账价值不包括的是（A）
A．商业折扣 B．增值税（销项税额）C．现金折扣 D．代购贷方垫付的运杂费
9、下列各项中，属于设计会计核算组织程序根本立足点的是（C）
A．简化核算工作步骤 B．节约核算成本 C．提高会计信息质量 D．节省核算时间
10、货款已经收到，但销售并未实现，则企业当期不确认销售商品收入，这一做法是（D）A．谨慎性信息质量的要求 B．收付实现制基础的要求 C．可比性信息质量的要求 D．权责发生制基础的要求
（第十六套）
1、下列属于通用记账凭证的是（C）（其他属于专用凭证）A．收料单 B．折旧计算表 C．增值税专用发票 D．差旅费报销单
2、下列不属于横行登记明细账簿登记的是（A）
A．原材料 B．应付票据 C．材料采购 D．在途物资
3、存货盘亏，一般经营损失或管理不善，应借记“过管理费用”
4、以下项目中不属于资产负债表作用的是（B）A．提供某一特定日期企业的资产总量及其结构
B．反映一定会计期间收入的实现情况（利润表）C．可以判断资本保值增值的情况以及对负债的保障程度 D．提供某一特定日期企业的负债总额及其构成
5、根据交易或者事项的经济特征所确定的财务会计对象的基本分类是（A）A．会计要素 B．会计内容 C．会计科目 D．会计账户
6、下列属于财务费用的是（B）（汇兑损失、相关的手续费）A．排污费 B．利息支出 C．装卸费 D．差旅费
7、对于财产清查中所发现的财产物资盘盈、盘亏和损毁，财务部门进行账务处理依据的原始凭证是（D）
A．银行存款余额调节表 B．盘存表 C．入库单 D．实存账存对比表
8、下列关于财产清查程序的说法中，错误的是（A）A．清查时本着先认定质量，后清查数量的原则进行清查（先数量，后质量）B．清查之前，需要制定清查方案，具体安排清查内容、时间、方法 C．清查结束后需要根据盘存单填制实物，往来账项清查报告表 D．在进行财产清查前要确定清查对象，范围，明确清查任务
9、中期财务会计报告的组成部分有资产负债表、利润表、现金流量表、附注。
10、日记账为序时登记
11、会计的基本特征：以货币作为主要计量单位；拥有一系列专门方法：会计核算、会计分析、会计检查；具有核算和监督的基本职能；本质就是管理活动。(第十七套)
1、下列关于账户的结构的有关阐述中，不正确的是（A）A．“T”型账户分为增加金额栏、减少金额栏、余额栏三个部分 B．简易结构的账户又称“T”型账户 C．“T”型账户分为左右两个账户，一边计入增加额，一边计入减少额 D．借贷记账法下，“T”型账户的左边称为借方，右边称为贷方
2、下列选项中，可以通过试算平衡法检查错误的是（D）
A．借贷科目用错 B．重记某项经济业务C．漏记某项经济业务D．借方多记金额
3、甲企业收回应收账款500万元，存入银行，这一业务引起的会计要素变动是（B）A．资产减少，负债增加 B．资产总额不变（资产内部一增一减，总额不变）C．资产增加，负债减少 D．资产增加，负债增加
4、制造费用属于生产费用，管理费用、销售费用、财务费用属于期间费用
5、下列各项中，用以核算企业接受投资者投入资本的账户是（B）A．短期借款 B．实收资本（或股份）C．盈余公积 D．资本公积
6、销售产品一批，一部分货款收回存入银行，一部分货款对方暂欠，应填制的记账凭证是（收款凭证和转账凭证）
7、总分类账户与明细分类账户平行登记的要点有：方向相同、期间一致、金额相同
8、科目汇总表的编制依据是（A）
A．记账凭证 B．明细分类账 C．各种总账 D．原始凭证
9、库存现金盘亏时，应及时 办理盘亏的确认手续，调整库存现金帐簿纪录，即按盘亏的金额借记“待处理财产损溢-待处理流动资产损溢”科目，贷记“库存现金”科目；对于盘亏的库存现金，应及时查明原因，按管理权限报批准后，按可收回的保险赔偿和过失人赔偿的金额借记“其他应收款”科目，按管理不善等原因造成净损失的金额借记“管理费用”科目，按自然灾害等原因造成净损失的金额借记“营业外支出”科目，按原记入“待处理财产损溢-待处理流动资产损溢”科目借方的金额贷记本科目
10、下列说法不正确的是（A）
A．对于未达账项，需要根据“银行余额调节表”作账务处理 B．对于未达账项，等以后有关原始凭证到达后再作账务处理 C．如果调整之后双方的余额不相等，则说明银行或企业记账有误 D．不需要根据“银行余额调节表”做任何账务处理
11、资产负债表项目中属于流动资产的项目是（B）
A．长期应收款 B．应收账款 C．预收账款 D．持有至到期投资
二、多项选择
(第二套)
1、下列有关财产清查的叙述中，正确的有（ABD）A．财产清查为实现会计信息的真实可靠提供了质量保证 B．财产清查是会计核算方法体系的重要组成部分
C．财产清产是会计监督职能的核心内容（重要内容）D．财产清查的目的是查明账存数与实存数是否相符
2、复式记账法与单式记账法相比，具有的显著优点有（ABC）
A．能够全面反映经济业务内容 B．能够进行试算平衡，便于查账和对账 C．能够反映资金运动的来龙去脉 D．记账手续简单
3、下列选项中，不属于资产负债表账户的有（ABCD）
A．库存商品 B．生产成本 C．原材料 D．存货跌价准备
4、下列各项中，属于小企业应当提供的财务会计报表有（BC）
A．收入支出表 B．资产负债表 C．利润表 D．股东权益变动表
5、下列各项中，关于“应付工资薪酬”科目说法正确的是（CD）A．借方用于登记本月应该支付给职工的薪酬数额
B．该账户期末一定无余额（期末余额在贷方）C．该借方用于登记本月实际支付给职工的薪酬数额 D．贷方登记本月计算的应该支付的职工薪酬总额
6、下列各项中，反映企业资金运用内容的有（AB）
A．向客户销售产品 B．以银行存款购入生产设备 C．向投资者支付现金股利 D．接受投资者投入的货币资金
7、下列选项中属于借贷记账法下试算平衡的方法有（AB）A．余额试算平衡法 B．发生额试算平衡法 C．增加试算平衡法 D．减少试算平衡法
8、下列各项中，属于期间费用的有（ABC）
A．销售费用 B．管理费用 C．财务费用 D．制造费用
9、下列各项中，在借贷记账法下，关于所有者权益类账户结构表述错误的有（ABCD）A．借方登记增加额 B．贷方登记减少额
C．期末借方余额=期初借方余额+本期借方发生额-本期贷方发生额 D．期末余额一般在借方
10、下列各项中属于会计要素的有（ACD）
A．资产 B．固定资产 C．负债 D．费用
11、下列各项中，属于财产清查结果处理步骤的有（BCD）
A．调整凭证，做到账实相符 B．进行批准后的帐务处理 C．调整账簿，做到账实相符 D．核准数字，查明原因
12、以下属于流动资产的是（BCD）
A．长期投资 B．货币资金 C．应收账款 D．存货
13、下列等式中，正确的有（ABCD）
A．本期减少发生额=期初余额+本期增加发生额-期末余额 B．期末余额=期初余额+本期增加发生额-本期减少发生额 C．期初余额=期末余额+本期减少发生额-本期增加发生额 D．本期增加发生额=期末余额+本期减少发生额-期初余额
14、个别财务报表是独立核算的企业用来反映自身的（ABD）A．经营成果 B．现金流量 C．职工变动情况 D．财务状况
（第三套）
1、我国《企业会计准则》中有关会计期间的划分为：月度、季度和
2、企业会计目标包括：反映企业管理层受托责任的履行情况和向财务报告使用者提供有用的会计信息
3、下列反应企业财务状况的会计要素有（BCD）A．财务费用 B．所有者权益 C．负债 D．资产
4、下列各项目中，属于资产类科目的有（ACD）A．应收账款 B．预收账款 C．库存现金 D．原材料
5、下列项目中，属于流动负债项目的有（AC）
A．应收账款 B．应收账款 C．预收账款 D．预付账款
6、下列属于成本类科目的有（BD）
A．管理费用 B．生产成本 C．原材料 D．制造费用
7、原始凭证按照填制的手续和内容分为：一次原始凭证、累计原始凭证、汇总原始凭证
8、适用除9法查找错数的情形有（ABD）（除九法指用差数除以9来查找错帐）A．邻数颠倒 B．将数字扩大10倍C．借方金额遗漏 D．将数字缩小10倍
9、下列各项中，应计入“待处理财产损溢”账户贷方核算的有（AD）A．盘盈的财产物资数额 B．盘盈的财产物资转销数额 C．盘亏的财产物资数额 D．盘亏的财产物资转销数额
10、利润表中根据表中相关项目计算填列的有（BCD）A．所得税费用 B．营业利润 C．净利润 D．利润总额
（第四套）
1、对短期借款账户可以用来进行明细分类核算的是（ACD）A．币种 B．借款的时间 C．贷款人 D．借款种类
2、以下属于财务报表附注的内容有（ACD）
A.报表编制基础 B.遵循会计准则的声明 C.企业基本情况 D.重要项目说明
3、下列各项中，属于《企业会计准则》规定可以使用的方法是（ABD）A．固定资产折旧的年限平均法 B．实际利率摊销法 C．计提资产减值准备的方法 D．所得税计算的债务法
4、下列各项中属于会计要素的有（BCD）A．固定资产B．资产C．费用 D．负债
5、下列关于账务处理程序的表述中，不正确的有（AD）
A．汇总记账凭证账务处理程序便于核对帐目，利于工作分工（不利于后者）B．汇总记账凭证账务处理程序反映了有关科目之间的对应关系，便于核对帐目 C．科目汇总表账务处理程序一般适用于经营规模大，经纪业务较多的单位
D．记账凭证账务处理程序一般适用于经纪业务较多的单位（经济业务少）
6、下列各项中，不适用于建立卡片账簿的有（ACD）
A．库存现金日记账 B．固定资产明细账 C．银行存款日记账 D．总分类账（第五套）
1、下列各项中，属于流动资产的有（BC）
A．固定资产 B．周转材料 C．库存现金 D．在建工程
2、下列各项中，应在材料成本差异账户贷方登记的有（BC）
A．入库材料实际成本大于计划成本的差额 B．入库材料实际成本小于计划成本的差额 C．发出材料应负担的超支差异 D．发出材料应负担的节约差异
3、账簿按其用途不同，可以分为的几个形式有（ACD）A．分类账簿 B．订本账簿 C．备查账簿 D．序时账簿
4、常用的错帐查找方法有（ABCD）
A．尾数法 B．除二法 C．差数法 D．除九法
5、下列各项中不属于银行存款清查方式的有（ACD）
A．定期盘存法 B．与银行核对帐目的方法C．和往来单位核对帐目的方法D．实地盘点法
6、下列不是利润表的作用主要有（AC）
A．反映企业所有者权益的构成情况 B．反映企业一定会计期间费用耗费情况 C．反映企业资产的分布及构成情况 D．判断企业资产保值，增值情况（第六套）
1、下列各项中，反映了可靠性会计信息质量要求的是（ABC）A．以实际发生的交易或者事项为根据进行确认、计量
B．在符合重要性和成本效益原则下，保证会计信息的完整性 C．在财务报告中的会计信息应当是真实、完整的 D．各类企业执行的会计政策应当统一，便于比较
2、下列各项中，不能作为科目汇总表编制依据的有（BCD）A．记账凭证 B．各种总账 C．原始凭证 D．明细分类帐
3、下列各项中，表述正确的是（BC）
A．企业收到来料加工装配业务的原料、零件等，也应当在“原材料”账户进行登记 B．“原材料”账户登记已验收入库材料的成本
C．企业收到来料加工装配业务的原料、零件等，应当设置备查账簿进行登记 D．“原材料”账户期末贷方余额反映企业库存材料的计划成本或实际成本
4、利润表中根据本期发生额分析填列的项目有（ACD）
A．公允价值变动损益 B．利润总额 C．营业成本 D．投资收益（第七套）
1、下列各项中，《小企业会计准则》和《企业会计准则》均规定可以使用的方法有（AD）
A．固定资产折旧的年限平均法 B．实际利率摊销法
C．所得税核算的债务法 D．计算存货发出成本的先进先出法
2、下列会计计量属性的应用表述正确的是（ABC）A．重置成本多用于盘盈固定资产的计量
B．可变现净值通常用于存货资产减值情况下的后续计量 C．现值通常用于固定资产、无形资产等可收回金额的确定
D．历史成本主要应用于交易性金融资产、可供出售金融资产的计量
3、企业销售产品一批，售价740万元，已收款350万元，其余390万元尚未收到。这项业务引起的变动有（BD）
A．收入增加350万元 B．资产增加740万元 C．资产增加350万元D．收入增加740万元
4、下列账户中，属于成本类账户的有（ACD）
A．劳务成本 B．主营业务成本 C．制造费用 D．生产成本
5、下列选项中，不属于资产负债表账户的有（ABCD）
A．原材料 B．存货跌价准备 C．库存商品 D．生产成本
6、在记账凭证账务处理程序下，下列说法正确的是（BCD）A．记账凭证不可以采用通用凭证、B．应该设置现金日记账、银行存款日记帐、总分类帐和明细分类账 C．日记账可以采用三栏式
D．应该根据原始凭证或原始凭证汇总表填制各种记账凭证
7、下列企业会计档案中，保管期限是5年的有（BCD）
A．企业月、季度财务报告 B．银行存款余额调节表 C．行政单位和事业单位会计月、季度报表 D．银行对账单
8、备查账可以连续使用，会计账簿由本单位财务会计部门保管1年后，交由本单位档案管理部门保管1年后，交由本单位档案管理部门保管
9、银行存款日记帐登账依据有：收款凭证和付款凭证
10、资产负债表中根据相关科目的期末余额扣除相应的折旧（摊销、折耗）和减值准备后金额填列的有（ABCD）
A．无形资产 B．生产性生物资产 C．固定资产 D．油气资产（第八套）
1、下列各项中，表现出资金投入企业的有（AB）A．银行借入长期借款 B．取得投资者投入的固定资产 C．预收货款 D．将购入的原材料验收入库
2、下列属于留存收益的有（AB）
A．未分配利润 B．盈余公积 C．应付利润 D．股本
3、以下账户中，一般不存在其备抵账户的有（ABD）
A．库存现金 B．银行存款 C．固定资产 D．应付账款
4、下列账簿中，应每年更换一次的有（AC）
A．银行存款日记账 B．代销商品登记簿 C．应付账款总账 D．租入固定资产登记簿
5、编制“银行余额调节表”时，计算调节后的余额应以银行对账单存款余额（BD）A．减企业未入账的支出款项 B.加银行未入账的收入款项 C.加企业未入账的收入款项 D.减银行未入账的支出款项
6、财务报表按编制时间不同分为（ABCD）
A．财务报表B．月度财务报表C．季度财务报表D．半财务报表（第九套）
1、下列各项中，属于会计等式的有（AD）
A．资产=负债+所有者权益 B．期初余额+本期增加额-本期减少额=期末余额 C．借方发生额=贷方发生额 D．收入-费用=利润
2、下列各项中，原始凭证不是按照格式分类的是（BC）
A．通用原始凭证 B．汇总原始凭证 C．累计原始凭证 D．专用原始凭证
3、以下账簿需要在每年初更换新账的有（ABD）
A．总账 B．银行存款日记账 C．固定资产卡片账 D．库存现金日记账
4、下列各项中，关于“银行存款”日记账的登录依据表述不正确的是（ABC）A．银行对账单 B．转账凭证 C．库存现金收款凭证 D．银行收付款凭证
（第十套）
1、通常反映的是资产或负债的现时成本或现时价值的计量属性有（ABCD）A．现值 B．可变现净值 C．公允价值 D．重置成本
2、下列记录中，可以作为调整账面数字的原始凭证的有（AD）
A．库存现金盘点报告表 B．银行存款日记账余额调节表 C．盘存单D．盘盈盘亏报告单
3、下列各项中，不属于《企业会计准则》中具体准则规范的会计处理内容有（ACD）A．长期股权投资 B．财务报告的目标 C．投资性房产 D．固定资产
4、关于企业的结账时间，不正确的表述有（ABC）A．每日业务终了时 B．会计报表编制后
C．每项经济业务登账后 D．一定会计时期结束后
5、个别财务报表是独立核算的企业用来反应自身的（ACD）A．财务状况 B．职工变动情况 C．经营成果 D．现金流量
6、账实核对工作的主要内容：现金日记账账面金额与现金实际库存数核对相符；银行存款日记帐账面余额与银行对账单位余额核对相符；应收、应付款项明细账与应收、应付款项实存数的核对；材料物资及固定资产明细帐与其实存数的核对
7、下列有关会计主体假设的叙述中，正确的有（ABD）
A．界定会计主体是开展会计确认、计量和报告工作的重要前提
B．明确会计主体，才能划定会计所要处理的各项交易或事项的空间范围 C．会计主体也等同于法律主体 D．法律主体通常也是一个会计主体
8、下列账簿中，可以跨年联系使用的是（AC）
A．租入固定资产登记簿 B．银行存款日记帐 C．代销商品登记簿 D．应付帐款总账
9、下列关于会计账簿的基本内容中，说法正确的是（ABCD）A．账簿的账页是用来记录经济业务事项的载体
B．账簿的账页格式是因反映经济业务内容的不同而不同 C．账簿的扉页主要用来标明会计账簿的使用信息 D．账簿的封面只需注明账簿的名称
10、下列不属于利润表账户的有（ABC）
A．资产类账户 B．负债类账户 C．所有者权益类账户 D．反映费用类账户(第十四套)
1、下列各项属于非流动负债的是（ABC）
A．应付债券 B．长期应付款 C．长期借款 D．应付职工薪酬
2、下列各项中，属于《企业会计准则》中基本准则规范的内容有（ABD）A．会计信息质量要求 B．会计基本假设
C．金融工具的确认和计量 D．会计要素及其确定标准
3、下列反映企业经营成果的会计要素有（AC）A．收入 B．所有者权益 C．费用 D．负债
4、下列有关企业会计基础的表述中，正确的有（BC）
A．在收付实现制下，凡属于当期的收入，即使款项在当期尚未收取，也应作为当期收入计入利润表
B．在权责发生制下，凡不属于当期的费用，即使款项已在当期支付，也不作为当期费用计入利润表
C．权责发生制的会计基础，在企业会计核算中发挥了统驭作用 D．收付实现制的会计基础，是企业会计核算的主要依据
5、下列账户中，可能存在备抵账户的有（ABCD）
A．无形资产 B．应收账款 C．长期股权投资 D．固定资产
6、下列选项中，不属于利润表账户的有（ABD）
A．负债类账户 B．资产类账户 C．反映费用的账户 D．所有者权益账户
7、下列选项中，不影响试算平衡的有（ABCD）
A.重记某项经纪业务 B.借贷方向颠倒 C.借贷科目用错 D.漏记某项经济业务
8、“应交税费”账户期末余额在解放反映，反映的业务有（BD）A．企业尚未缴纳的税费 B．企业多交的税费
C．企业尚未计算税费 D．企业尚未抵扣的税费
9、下列各项中，属于外来原始凭证的有（BD）
A．外单位开县盖有公章的证明 B．火车票 C．销售发票 D．购货发票
10、下列各项属于划线更正法要点的是（AD）A．将正确的文字或数字用蓝字写在划线的上端 B．在错误的文字或数字上划一条蓝线注销
C．在错误的文字或数字（单个数字）上划一条红线注销 D．在错误的文字或数字（整个数字）上划一条红线注销
11、记账人员根据记账凭证登记完账簿后，要在记账凭证上注明已记账的标号的主要目的是（BD）A、防止凭证丢失 B、避免漏记 C、便于明确记账责任 D、避免重记
12、现金出纳每天工作结束前都要将库存现金日记账结清并与库存现金实有数核对，这属于（BD）A.不定期清查 B.定期清查 C.全面清查 D.局部清查
13、以下资产负债表项目中，可以根据总账直接填列的有（ABC）A．盈余公积 B．资本公积 C．应付股利 D．长期借款
14、下列选项中，关于资产负债表的表述，不正确的有（AD）A．编制资产负债表，企业可以根据自己的实际情况有针对的进行
B．资产负债表的左方资产项目的合计等于右边负债和所有者权益项目的合计 C．资产负债表反映了资产，负债和所有者权益之间的内在联系 D．在我国，资产负债表采用多步式的格式
（第十五套）
1、下列各项中，表述正确的是（BC）
A．企业收到来料加工装配业务的原料、零件等，也应当在“原材料”账户进行登记 B．“原材料”账户借方登记已验收入库材料的成本
C．企业收到来料加工装配业务的原料，零件等，应当设置备账簿进行登记 D．“原材料”账户期末贷方余额反映企业库存材料的计划成本或实际成本（借方）
2、下列各项中，属于会计资金运用的有（ABD）
A．以银行存款购买办公用品 B．银行存款支付职工薪酬 C．以银行存款向税务机关缴纳税金（资金的退出）D．生产产品领用原材料
3、下列科目中，不属于成本类科目的有（BC）
A．生产成本 B．其他业务成本 C．主营业务成本 D.劳务成本
4、会计科目的设置应遵循三个原则：合法性、相关性、实用性
5、下列各项中，会计账簿的账页包括的内容有（ABCD）
A．记账凭证的种类和号数 B．总页数和分户页次 C．摘要 D．账户名称（D、登记账户的日期栏、A、C、金额栏、总页次和分户页次等基本内容）
6、可靠性要求企业以实际发生的交易或者事项为依据进行确认、计量和报告、如实反映符合确认和计量要求的各项会计要素及其他相关信息，保证会计信息真实可靠、内容完整。
7、库存现金盘亏的账务处理中，批准后可能涉及到的会计科目有（ABC）A．营业外支出 B．管理费用 C．其他应收款 D．库存现金
8、下列各项中，以记账凭证为依据，按有关账户的贷方设置，按借方账户归类的有（AB）A．汇总付款凭证 B．汇总转账凭证 C．科目汇总表 D．汇总收款凭证
9、下列错误中，可以通过试算平衡发现的有（BD）
A．漏记一项经济业务 B．借方发生额大于贷方发生额 C.应借应贷科目颠倒 D．借方余额小于贷方余额
10、利润表中根据本期发生额分析填列的项目有（ACD）
A．公允价值变动损益 B．利润总额 C．营业成本 D．投资收益
（第十六套）
1、收入是指企业在日常活动中形成的，下列活动属于收入的有（ABC）A．销售产品 B．让渡资产使用权 C．提供劳务 D．接受投资者投入的股票
2、关于账户与会计科目的联系和区别下列表述正确的是（ABD）A．会计科目是账户的名称，账户是会计科目的具体运用 B．会计科目与账户两者口径一致，性质相同
C．账户的作用是为了开设会计科目，会计科目的作用则是提供会计资料 D．会计科目不存在结构，账户则具有一定的格式和结构
3、下列各项中属于《企业会计准则》与《小企业会计准则》相同点的有（ABC）A．会计基础 B．会计信息质量要求 C．会计基本假设 D．会计计量属性
4、下列各项中属于记账凭证账务处理程序一般步骤的有（ABD）
A．期末将现金日记账银行存款日记账和明细分类账的余额与有关总分类账的余额核对相符 B．期末根据总分类账和明细分类账的记录编制财务报表 C．根据原始凭证汇总原始凭证登记各种明细分类账
D．根据收付款凭证逐笔登记现金日记账和银行存款日记账
5、下列各项中会导致资产总额增加的有（CD）A．收回某公司前欠货款 B．将现金送存银行
C．向银行借入短期借款 D．接受投资者投入设备
6、下列各项中，属于负债特征的有（ABC）
A．负债的清偿会导致企业经济利益的流出 B．负债是企业承担的现时义务
C．是由过去的交易或事项引起的 D．未来流出的经济利益的金额能够可靠的计量
7、在填制记账凭证时，下列说法正确的是（CD）
A．将不同类型业务的原始凭证合并编制一张记账凭证 B．从银行提取现金时只填制现金收款凭证 C．一个月内的记账凭证连续编号 D．记账凭证日期必须填写
8、下列各项中，属于企业会计目标的有（CD）
A．进行财产物资的收发，增减和使用 B．进行会计核算，实施会计管理 C．向财务报告使用者提供有用的会计信息 D．反映企业管理的履行情况（第十七套）
1、正负记账法不属于复式记账。增减记账法属于。
2、运用借贷记账法编制会计分录时，可以编制的会计分录有（ABCD）
A．一借一贷的分录 B．多借一贷的分录 C．一借多贷的分录 D．多借多贷的分录
3、企业期末计算所有者权益，下列等式错误的是（ABD）
A．期末资产-本期费用=期末所有者权益 B．期末负债+本期费用=期末所有者权益 C．期末资产-期末负债=期末所有者权益 D．本期收入-本期费用=期末所有者权益
4、下列关于应付账款说法错误的是（AB）A．应付账款的借方余额表示尚未偿还的款项 B．应付账款应该按照采购商品设置明细科目 C．应付账款的余额一般在贷方 D．应付账款核算购买或接受劳务等应支付的款项
5、下列账簿中，每年必须更换一次的有（ABD）
A．库存现金日记账 B．库存现金总账 C．备查账 D．银行存款日记账
6、下列凭证中，为汇总记账凭证账务处理程序特别设置的凭证有（ACD）A．汇总收款凭证B．汇总原始凭证 C．汇总转账凭证 D．汇总付款凭证
7、下列各项中，属于流动负债的有（ABD）
A．应付职工薪酬 B．预收账款 C．专项应付款 D．其他应付款
8、会计账簿按账页格式不同，可以划分的种类有（ABCD）
A．数量金额式账簿 B．多栏式账簿 C．三栏式账簿 D．两栏式账簿
三、判断题
(第二套)
1、企业在银行的实有存款应是银行对账单上列明的余额 错
2、科目汇总表的编制方法是,根据一定时期内的部分记账凭证,按会计科目进行分类,定期汇总每一个账户为发生贷方本期发生额,填写在科目汇总表的相关栏 错
3、银行存款日记账的余额小于银行对账单的余额即为盘亏
错（可能有未达账项的存在）
4、利润不包括企业非日常活动中发生的直接计入当期损益的利得和损失 错
5、当企业采用计件工资制时，生产工人的职工薪酬属于直接费用，应直接计入有关产品的成本
6、会计期末结转各项收入时，应贷记“主营业务收入、其他业务收入”科目 错（借记）
7、总分类账的外形特征要选用自己认为最合适的帐簿。错（选用订本式账簿）
8、在科目汇总账务处理程序下，根据原始凭证、汇总原始凭证和记账凭证汇总表，登记各种明细账
错（记账凭证汇总表应改为记账凭证）
9、我国企业常用的三种账务处理程序中，汇总记账凭证账务处理程序是最基本的账务处理程序 错（记账凭证账务处理程序）
10、在企业撤销或兼并时，要对企业进行全面清查
11、企业至少应当按年编制财务报表。
（第三套）
1、利润包括企业日常活动和非日常活动的业绩
2、固定资产折旧采用年平均法，年折旧率计算公式 =（（1-预计净残值率）/规定的折旧年限）*100%
3、材料的采购成本是指企业物资从采购到入库前所发生的全部支出，包括购买价款、相关税费、运输费、装卸费、保险费以及其他可归属于采购成本的费用
4、由于记账凭证错误而造成的账簿记录错误，需采用红字更正法或补充登记法
5、汇总记账凭证账务处理程序，既能保持账户的对应关系，又能减轻登记总分类账的工作量
6、科目汇总表账务处理程序，既能保持账户的处理关系，又能减轻登记总分类账的工作量 错
7、货币资金的清查主要是对库存现金、银行存款和现金等价物的清查 错（主要控制两方面，一是库存现金的清查，一是银行存款清查）
（第四套）
1、在公允价值计量下，资产和负债按照在公平交易中，熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额计量
2、存货的盘亏或损失属于自然灾害造成的，其净损失计入“管理费用” 错（营业未支出）
3、一个营业周期通常短于一年，但也存在正常营业周期长于一年的情况
4、企业接受投资者投入实物资产，表示资产和所有者权益同时增加
5、一般纳税企业购入货物支付的增值税，均应先通过“应交税费”账户进行核算，然后再将购入货物不能抵扣的增值税进项税额从“应交税费”账户中转出。错
6、行政管理人员差旅费报销950元，并退回多余预借款元，则应记入“其他应收款”贷方金额为955元
7、复式记账法是以资产和权益之间的平衡关系作为记账基础的，对于企业发生的每一项经纪业务都要在两个或者两个以上相互关联得账户中登记
（第五套）
1、在三栏式账户的余额栏内，印明余额方向的，用红色墨水在余额栏内登记负数余额。错（如未印明余额方向的，在余额栏内登记负数余额，可以用红色墨水记账）
2、固定资产盘盈应作为前期差错处理
3、利润表根据损益类的期末余额填列。错（损益类科目都是无余额的）
（第六套）
1、在科目汇总账务处理程序下，根据原始凭证、汇总原始凭证和记账凭证，登记各种明细帐
2、资产和所有者权益始终是相等的 错
3、科目汇总表上按各个会计科目归类汇总发生额，并计算其余额 错
4、在企业撤销或兼并时，要对企业进行全面清查。(第七套)
1、所有的记账凭证都必须附有相关的原始凭证 错（出结账或更正错账可以不附）
2、账务处理程序是指有填制和审核原始凭证、编制记账凭证、到登记日记账、明细分类账和总分类账、编制账务报表的工作程序和方法等 错
3、一般情况下，全面清查是定期清查，局部清查是不定期清查 错
4、资产负债表列报的总体要求，应当按照资产、负债和所有者权益三大类别列报 错（第八套）
1、新旧账有关账户之间转记余额，不必编制记账凭证
2、扉页主要用来标明账簿名称的错（使用信息）
（第九套）
1、资产负债表中，小企业应当采用备抵法计提应收款坏账准备 错
2、应收及预收账款是资产，应付及预付是负债 错（反过来）（第十套）
1、执行《小企业会计准则》的小企业，应按税务法律法规的有关要求确定固定资产的使用年限。
错
2、定期财产清查一般是在结账以后进行。错（通常在年末、半年末、季末、月末结账时进行）
3、经济业务的发生，可能对会计等式的平衡产生影响。错
4、账账核对不包括总账与备查账之间的核对。
5、企业主要采用与银行核对帐目的方法进行银行存款清查
6、企业实现了利润会导致所有者权益的增加 错 有可能需要弥补亏损
7、职工薪酬的会计处理属于《企业会计准则》中具体准则规范的内容
错
8、漏记或重记适合除2法查找 错
(第十四套)
1、新旧账有关账户之间转记余额，不必编制记账凭证
2、账簿与账户之间是形式与内容的关系
3、记账凭证账务处理程序中，企业根据原始凭证或汇总原始凭证，只能编制通用记账凭证。错（还可以编制专用几张凭证）
4、汇总记账凭证账务处理程序的缺点是按每一贷方科目编制汇总转账凭证，不利于会计核算的日常分工，当转账凭证较多时，编制汇总记账凭证的工作量较大。错（编制汇总转账凭证）
5、科目汇总表上按各个会计科目归类汇总发生额，并计算其余额 错
6、企业在银行的实有存款应是银行存款日记账上列明的余额 错（还存在企业记账银行未记账）
7、固定资产盘盈不应作为前期差错处理 错(第十五套)
1、在企业撤销或兼并时，要对企业进行全面清查
2、科目汇总表上按各个会计科目归类汇总发生额，不计算其余额
3、在科目汇总账务处理程序下，根据原始凭证、汇总原始凭证和记账凭证汇总表，登记各种明细账。错
4、当企业采用计件工资制时，生产工人的职工薪酬属于直接费用，应直接计入有关产品的成本
5、小企业进行长期债券投资过程中，折价或者溢价在债券存续期间内于确认相关债券利息收入时采用直线法进行摊销
（第十六套）
1、负债是指企业过去的交易或者事项形成的、预期会导致经济利益流出企业的现时义务
2、企业的债权人即享有企业的经营收益、也承担企业的经营风险 错
3、因特殊原因无法支付的应付账款，应计入营业外收入
4、利润表的表体主要反映形成经营成果的各个项目和计算过程
（第十七套）
1、利润反映收入减去费用后的净额、直接计入当期损益的利得和损失等
2、“应收票据”账户属于资产类账户
3、账簿记录是登记原始凭证和记账凭证的直接依据 错（记账凭证是登记账簿的直接依据）
4、账务处理程序，又称会计核算组织程序或会计核算形式，是指会计凭证、会计账簿、财务报表相结合的方式，包括账簿组织和记账程序。
5、汇总记账凭证账务处理程序的缺点是按每一贷方科目（账户）编制汇总转账凭证，不利于会计核算和日常分工，当转账凭证较多时，编制汇总记账凭证的工作量较大。
错
6、收入是指企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入
7、对于盘盈的存货，如属自然溢余，经批准后应转入“营业外收入”。错（借记“待处理财产损益-待处理流动资产损溢”，贷记“管理费用”）
8、利润表通常包括表头和表体两部分，表头应列明报表名称、编表单位名称、财务报表涵盖的会计期间和人民币金额单位等内容；利润表的表体，反映形成经营成果的各个项目和计算过程。
四、大题
第十六套
1、甲公司为制造企业，增值税一般纳税人，原材料核算采用实际成本法，201X年7月份发生下列交易与事项：
（1）7月2日，从乙公司购入N材料28000公斤，单价17元，增值税专用发票列示N材料贷款金额为476000元，增值税80920元，均以转账支票支付，N材料运到并验收入库。（2）7月6日，从丙公司购入M材料46000公斤，单价19元，增值税专用发票列示M材料货款金额为874000元，增值税为148580元，款项尚未付，M材料尚未验收入库。
（3）以银行存款支付购买M材料应付的装卸费和保险费4000元，同时M材料验收入库（4）7月31日，汇总本月领料单，其中生产车间领用N材料16000元，M材料62000元，用于车间一般消耗
（5）7月31日，汇总本月领料单，其中行政管理部门领用N材料78000元，M材料23000元
根据上述材料写出会计分录
1、借：原材料–N材料 476000 应交税费-应交增值税（进项税额）80920 贷：银行存款 556920
2、借：在途物资-M材料 874000 应交税费-应交增值税（进项税额）148580 贷：应付账款-丙公司 1022580
3、借：原材料-M材料 4000+874000 贷：银行存款 4000 在途物资 874000
4、借：制造费用 78000 贷：原材料 78000
5、借：管理费用 101000 贷：原材料 101000
2、甲股份有限公司为制造企业，增值税一般纳税人，201X年发生下列交易与事项：
（1）8月1日，接受乙公司投入的银行存款1903000元，甲股份有限公司本次增资的注册资本额为1803000元。
（2）8月2日，从丙公司购入Q材料13700件，单价11元，增值税专用发票列示Q材料货款金额150700元，增值税25019元，款项未付，公司原材料核算采用实际成本法。（3）8月3日，以库存现金支付Q材料装卸费500元。（4）7月25日Q材料运达并验收入库。
（5）7月29日，用转账支票偿还业务（2）所欠丙公司款项。
1、编制业务（1）所述交易或事项的会计分录。
2、编制业务（2）所述交易或事项的会计分录。
3、编制业务（3）所述交易或事项的会计分录。
4、编制业务（4）所述交易或事项的会计分录。
5、编制业务（5）所述交易或事项的会计分录。
（该题除应交税费外，其他科目不要求设置明细科目）
1、借：银行存款 1903000 贷：股本-乙公司
1803000
资本公积-股本溢价
100000
2、借：在途物资 150700 应交税费-应交增值税（进项税额）25019 贷：应付账款-丙公司 175719
3、借：在途物资 500 贷：库存现金
500
4、借：原材料 151200 贷：在途物资
151200
5、借：应付账款-丙公司 175719 贷：银行存款 175719 第十七套
1、甲公司期末进行财产清查时，发现如下情况：（1）现金盘盈441元，原因待查
（2）经查明现金盘盈属于多收乙公司的货款，报经有关部门批准将给予退回。（3）库存商品盘亏3100元，原因待查
（4）经查明，库存商品盘亏属于正常损失，经报有关部门批准后进行会计处理。
（5）发现盈亏设备一台，其原值为65000元，已提折旧额20000元，经查明是由于过失人造成的毁损，应有过失人赔偿20000元
要求：根据上述材料，逐笔编制甲公司的会计分录（1）借：库存现金 441 贷：待处理财产损溢 441（2）借：待处理财产损溢 441 贷：其他应付款441（3）借：待处理财产损溢 3100 贷：库存商品 3100（4）借：管理费用 3100 贷：待处理财产损溢 3100（5）借：待处理财产损溢 45000 累计折旧 20000 贷：固定资产 65000 借：其他应收款 20000 营业外支出 25000 贷：待处理财产损溢 45000
2、同十套1
第五篇：基础会计选择题
会计账簿考试题
一 单项选择
1、下列账簿中，可以跨连续使用的是（B）
A总账B备查账C日记账D多数明细账
2、关于会计账簿的记账规则，下列表述不正确的是（A）
A记账时应使用蓝黑墨水或碳素墨水的钢笔书写，不得使用圆珠笔（银行的复写账簿除外）或铅笔B帐页登记满时，应办理转页手续C使用活页式账簿时，应先将其装订成册，以防止散失D在不设借贷等栏的多栏式帐页中，登记减少数时，可以使用红色墨水记账
3、收回货款1500元存入银行，记账凭证误填为15000元，并以入账。正确的更正方法是（D）A采用划线更正法B用蓝字借记“银行存款”，贷记“应收账款”C用蓝字借记“应收账款”，贷记“银行存款”D用红字借记“银行存款”，贷记“应收账款”
4、下列项目中，（C）是连接会计凭证和会计报表的中间环节
A复式记账B设置会计科目和账户C设置和登记账簿D编制会计分录
5、下列应该使用多栏式账簿的是（B）
A应收账款明细账B管理费用明细账C库存商品D原材料
6、下列不可以作为总分类帐登记依据的是（D）
A记账凭证B科目汇总表C汇总记账凭证D明细账
7、下列不属于对账的是（D）
A账簿记录与原始凭证之间的核对B总分类账簿与其所属明细分类账簿之间的核对C现金日记账的期末余额合计与现金总账期末余额的核对D财产物资明细账账面余额与财产物资实存数额的核对
8、在我国，总分类帐要选用（D）
A活页式账簿B自己认为合适的账簿C卡片式账簿D订本式账簿
9、下列情况不可以用红色墨水记账的是（C）
A冲账的记账凭证，冲销错误记录B在不设借贷等栏的多栏式帐页中，登记减少数C在三栏式账户的余额栏前，印明余额方向的，在余额栏内登记负数余额D在三栏式账户的余额栏前，未印明余额方向的，在余额栏内登记负数余额
10、更正错账时，划线更正法的适用范围是（B）
A记账凭证上会计科目或记账方向错误，导致账簿记录错误B记账凭证正确，在记账时发生错误，导致账簿记录错误C记账凭证上会计科目或记账方向正确，所记金额大于应记金额，导致账簿记录错误D记账凭证上会计科目或记账方向正确，所记金额小于应记金额，导致账簿记录错误
11下列说法不正确的是（A）
A总分类帐登记的依据和方法主要取决于所采用的账务处理程序B现金日记账由出纳人员根据审核后的现金的收、付款凭证，逐日逐笔顺序登记C总分类帐的帐页格式有三栏式和多样式两种，最常用的格式是三栏式D账簿按格式的不同分为：三栏式、多栏式和数量金额式
12、下列不适于建立备查账的是（D）
A租入的固定资产B应收票据C受托加工材料D购入的固定资产
13、下列不采用订本式账簿的是（D）
A总分类账B现金日记账C银行存款日记账D固定资产明细账
14、按照（A）可以吧账簿分为序时账簿、分类账簿和备查账簿
A账户用途B帐页格式C外形特征D账簿的性质
15、登记账簿时，正确的做法是（C）
A文字或数字的书写必须占满格B书写可以使用蓝黑墨水，圆珠笔或铅笔C用红字冲销错误记录D发生的空行、空页一定要补充书写。
16、对账时，帐帐核对不包括（C）
A总账各账户的余额核对B总账与明细账之间的核对C总账与备查账之间的核对D总账与日记账的核对
17、下列各项中，应使用数量金额式账簿的是（D）
A主营业务收入明细账B管理费用明细账C生产成本明细账D原材料明细账
18、下列账簿中，一般采用活页帐形式的是（C）
A日记账B总分类帐C明细分类账D备查账
19“应缴税费---应交增值税”科目的明细分类核算，其明细账的帐页格式主要采用（A）A多栏式B两栏式C三栏式D数量金额式
20、补充登记法主要适用于（D）
A记账文字或数字有误，所用科目无误B记账后在年内发现所记金额无误，所用科目有误C记账后在年内发现所记金额大于应记金额，所用科目无误D记账后发现所记金额小于应记金额，所用科目无误
21、下列做法不正确的是（C）
A现金日记账采用三栏式账簿B产成品明细账采用数量金额式账簿C生产成本明细账采用三栏式账簿D制造费用明细账采用多栏式账簿
22、下列关于会计账簿启用与保管不正确的做法是（B）
A启用账簿时，要填写“账簿启用登记表”B为明确会计人员责任，登记某种账簿的人员，不必对该账簿的保管责任，应有保管会计档案的人员负责C每日登记账簿，注意书写整齐清洁，不得涂污，避免帐页破损，保持账本完整D按有关规定使用账簿，账簿不得外借
23、不需要在会计账簿扉页上的启用表中填列的内容是（A）
A账簿页数B记账人员C科目名称D启用日期
24、年终结账时，要在总账摘要栏内注明“本年合计”字样，结出全年发生额和年末余额，并在合计数（D）
A上方通栏划单红线B下方通栏划单红线C上方通栏划双红线D下方通栏划双红线
25、期末，企业将有关债权债务明细账账面余额与对方单位的账面记录进行核对，这种对账属于（B）的内容
A帐证核对B帐帐核对C帐实核对D帐表核对
二、多项选择题
1、下列各账户中，只需反映金额指标的有（AD）
A实收资本总账B原材料明细账C库存商品明细账D短期借款总账
2、按照帐页格式的不同，会计账簿分为（BCD）
A两栏式账簿B三栏式账簿C数量金额式账簿D多栏式账簿
3帐页包括的内容是（ABCD）
A账户名称B记账凭证的种类和号数C摘要栏D总页次和分户页次
4、下列适合采用多栏式明细账格式核算的是（BC）
A原材料B制造费用C生产成本D库存商品
5必须逐日结出余额的账簿是（CD）
A现金总账B银行存款总账C现金日记账D银行存款日记账
6、对账工作主要包括（ABC）
A帐证核对B帐帐核对C帐实核对D帐表核对
7、下列可以用三栏式账簿登记的有（ABCD）
A总账B现金日记账C应收账款D实收资本
8、下列需要划双红线的有（BCD）
A在“本月合计”的下面B在“本年累计”的下面C在12月末的“本年累计”的下面D在“”本年合计“”下面
9、下列关于跨级账簿的更换和保管正确的有（AB）
A总账、日记账和多数明细账每年更换一次B变动较小的明细账可以连续使用，不必每年更换C备查账不可以连续使用D会计账簿由本单位财务会计部门保管半年后，交由本单位档案管理部门保管
10、下列原因导致的错帐应该采用红字冲账法更正的有（BC）
A记账凭证没有错误，登记账簿时发生错误B记账凭证的会计科目错误C记账凭证的应借、应贷的会计科目没有错误，所记金额大于应记金额D记账凭证的应借、应贷的会计科目没有错误，所记金额小于应记金额
11、下列属于序时帐的有（ABCD）
A现金日记账B银行存款日记账C应收账款明细账D主营业务收入明细账
12、不同类型经济业务的明细分类帐可以根据管理需要，依据（ACD）逐日逐笔登记或定期登记
A记账凭证B科目汇总表C原始凭证D汇总原始凭证
13下列属于帐实核对的有（AC）
A现金日记账账面余额与现金实际库存数的核对B银行存款日记账账面余额与银行对账单的鱼的核对C财产物资明细账账面余财产物资实存数额的核对D应收、应付款明细账账面余额与债务，债权单位核对
14可采用三栏式明细分类帐核算的有（BD）
A库存商品B应收账款C管理费用D实收资本
15下列可以作为现金日记账借方登记的依据的有（AD）
A现金收款凭证B现金付款凭证C银行存款收款凭证D银行存款付款凭证
16、现金日记账属于（AC）
A特种日记账B普通日记账C订本帐D活页账
17下列（BD）明细账即可逐日逐笔登记，也可以定期汇总登记
A固定资产B库存商品C应收账款D管理费用
18、下面关于会计账簿的更换叙述正确的有（ABCD）
A新账簿建立登记完毕，要进行帐帐核对，并要对上财务报表的所有数据资料完全核对一致B在建立新帐前，要对原有各种账簿的账户进行结账、注明“结转下年余额”C建立新帐时，在新账簿扉页要填写单位名称、开始启用日期、页数、障壁目录等，并由记账人员签章D固定资产明细账或租入固定资产登记薄等备查账簿可以跨使用，不必每年都更换一次
19造成帐实不符的原因主要有（ABCD）
A财产物资的自然损耗B财产物资收发计量错误C财产物资的毁损、被盗、D会计账簿的漏记、重记、记错
20、下列说法中正确的有（BD）
A三栏式明细分类帐适用于收入、费用类科目的明细核算B总账最常用的格式为三栏式C日记账必须采用多栏式D银行存款日记账应按企业在银行开立的账户和币种分别设置，每个银行账户设置一本日记账
三、判断题
1、企业的序时账簿和分类账簿必须采用订本式账簿（N）
Y对N错
2、如果在结账前发现账簿记录有文字或数字错误，而记账凭证没有错误，可采用划线更正法，不可以采用红字更正法（Y）
Y对 N错
3在账簿记录中有可能出现红字（Y）
Y对N错
4、登记账簿的唯一依据是审核无误的原始凭证（N）
Y对N错
5、为便于管理，“应收账款”、“应付账款”的明细账必须采用多栏式明细分类账格式（N）Y对N错
6、新旧帐的有关账户之间转记余额，不必编制记账凭证（Y）
Y对N错
7、登记账簿时，发生的空行、空页一定要补充书写，不得注销（N）
Y对N错
8、任何单位，对账工作应该每年至少进行一次（Y）
Y对N错
9、固定资产明细账不必每年更换，可以接连使用（Y）
Y对N错
10、由于编制的记账凭证会计科目错误，导致账簿记录错误，更正时，可以将错误的会计科目划红颜注销，然后，在划线上方填写正确的会计科目（N）
Y对N错
11、账簿中书写的文字和数字上面要留有适当空间，不要写满格，一般应占格距的三分之一（N）
Y对N错
12、结账时，没有余额的账户，应当在“借或贷”栏内用“0”表示（N）
Y对N错
13所有的明细账，年末时都必须更换（N）
Y对N错
14、在明细账的核算中，只需要进行金额核算的，必须使用三栏式明细账（N）Y对N错
15、明细账一般使用活页式账簿，以便于根据实际需要，随时添加帐页（Y）Y对N错
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