内容发布更新时间 : 2024/9/18 13:36:43星期一 下面是文章的全部内容请认真阅读。

these precious and worth cherishing. Second, scientific research situation, grasp the opportunities and challenges of transformation and upgrading of full completion of the \n-Five\s, start is crucial. Focused grand blueprint, must to history of thinking views trend, put associate times forward of pulse, stepped on associate economic law of drums, find associate transformation upgrade of path, in grasp macro trend in the advance science development; to strategy of vision conspiracy to global, always tight buckle national macro policy oriented, accurate grasp County love actual, based overall caught opportunities, and PCT thought, ensure County economic social development always along right track continued forward; to precision of measures seeking breakthrough, tightly pegged focus task and bottleneck restricted, Science and identify practical and effective measures, advance breakthrough, ensuring all tasks carry out to the letter; based on scientific assessment and strict implementation, persist in combining routine supervision and centralized supervision, accurate assessment Township departments, strictly cash rewards, prompted the departments own implementation at all levels. In working to advance, to truly grasp the Guide, seize the opportunity, finding a position and play to our strengths and take the initiative, ensure that the start of the new year tree, new performance. Grasp the Guide, is to dock in policy measures to seize the initiative. Accurate grasp of the Central Government, provinces and cities to speed up the development of new policies and new initiatives with a high degree of policy acumen to capture opportunities to accelerate development. Follow-up to promote the transformation and upgrading of the five great ideas offer a great chance. Five large development philosophy is the Party Central Committee with a view to promote economic transformation and upgrading, complete the building of a well-off society in majordecisions and arrangements, is the development of a profound change. County-wide at all levels should conscientiously study and implement, implement the five ideas, green development, open development, on which to share advantages, and actively explore new path of innovative and coordinated development, changing the concept of leading the transformation of development mode of development, promote the development of quality improvement. Floor supply side structural reform implementation provides an effective strategy for improving the quality of development. Supply side structural reform is future full deepening reform of plays, to according to \policy to stability, and industry policy to associate, and micro policy to live, and reform policy to real, and social policy to backing\s, keen grasp Central, and provinces release out of new signal, combined County love actual accurate docking, full grasp \capacity, and to inventory, and to lever, and drop cost, and fill short Board\ementation, prompted County economic transformation upgrade, and continued upgrade. Poverty 第二章 会计要素与会计科目

一、单项选择题

1.下列各项中，符合会计要素中收入定义的是( )。 A.出售材料收入 B.出售无形资产收入

C.出售固定资产收入 D.向购货方收回的销货代垫运费 【答案】A

【解析】出售材料收入为企业的其他业务收入，符合收入定义;出售无形资产与固定资产的收入，均为企业的营业外收入，是企业偶发事项，不符合收入定义;向购货方收回代垫运费，不是收入，只是债权的收回。

2.从会计要素出发，将会计科目分为资产类、负债类、所有者权益类、成本类及( )类。 A.收入 B.费用 C.利润 D.损益 【答案】D

【解析】会计科目的分类中，影响利润表的科目统称损益类，不区分收入费用。没有利润类科目，含“利润”两个字的科目有“利润分配”和“本年利润”科目，均为所有者权益类。

3.下列属于反映企业经营成果的会计要素是( )。 A.资产 B.利润 C.负债 D.所有者权益 【答案】B

【解析】ACD均为反映财务状况的要素;收入、费用、利润是反映经营成果的要素。 4.会计科目是对( )的具体内容进行分类核算的项目。 A.经济业务 B.会计要素 C.会计对象 D.会计主体 【答案】B

【解析】教材原文。

these precious and worth cherishing. Second, scientific research situation, grasp the opportunities and challenges of transformation and upgrading of full completion of the \n-Five\s, start is crucial. Focused grand blueprint, must to history of thinking views trend, put associate times forward of pulse, stepped on associate economic law of drums, find associate transformation upgrade of path, in grasp macro trend in the advance science development; to strategy of vision conspiracy to global, always tight buckle national macro policy oriented, accurate grasp County love actual, based overall caught opportunities, and PCT thought, ensure County economic social development always along right track continued forward; to precision of measures seeking breakthrough, tightly pegged focus task and bottleneck restricted, Science and identify practical and effective measures, advance breakthrough, ensuring all tasks carry out to the letter; based on scientific assessment and strict implementation, persist in combining routine supervision and centralized supervision, accurate assessment Township departments, strictly cash rewards, prompted the departments own implementation at all levels. In working to advance, to truly grasp the Guide, seize the opportunity, finding a position and play to our strengths and take the initiative, ensure that the start of the new year tree, new performance. Grasp the Guide, is to dock in policy measures to seize the initiative. Accurate grasp of the Central Government, provinces and cities to speed up the development of new policies and new initiatives with a high degree of policy acumen to capture opportunities to accelerate development. Follow-up to promote the transformation and upgrading of the five great ideas offer a great chance. Five large development philosophy is the Party Central Committee with a view to promote economic transformation and upgrading, complete the building of a well-off society in majordecisions and arrangements, is the development of a profound change. County-wide at all levels should conscientiously study and implement, implement the five ideas, green development, open development, on which to share advantages, and actively explore new path of innovative and coordinated development, changing the concept of leading the transformation of development mode of development, promote the development of quality improvement. Floor supply side structural reform implementation provides an effective strategy for improving the quality of development. Supply side structural reform is future full deepening reform of plays, to according to \policy to stability, and industry policy to associate, and micro policy to live, and reform policy to real, and social policy to backing\s, keen grasp Central, and provinces release out of new signal, combined County love actual accurate docking, full grasp \capacity, and to inventory, and to lever, and drop cost, and fill short Board\ementation, prompted County economic transformation upgrade, and continued upgrade. Poverty 5.下列各项中，能够作为费用核算的是( )。 A.以现金对外投资 B.以现金分派股利 C.支付劳动保险费 D.购买固定资产支出 【答案】C

【解析】A是一项资产的转换;B是偿还债务;C是费用，企业资源的流出;D是资产的转换。

6.( )反映了会计要素之间的基本数量关系。 A.会计科目 B.货币计量 C.复式记账法 D.会计等式 【答案】D

【解析】只有会计等式中有会计要素的名称。

7.下列各项中，属于表现企业资金运动显著变动状态的会计要素是( )。 A.收入 B.所有者权益 C.资产 D.负债 【答案】A

【解析】财务状况、静止、资产负债所有者权益是一类;经营成果、变动、收入费用利润是一类。

8.下列会计科目，不属于资产类的是( )。 A.预付账款 B.坏账准备 C.在途物资 D.递延收益 【答案】D

【解析】递延收益是负债。AC都是资产，B是资产的备抵账户。 9.下列各项中，不属于损益类科目的是( )。

A.公允价值变动损益 B.财务费用 C.累计折旧 D.资产减值损失 【答案】C

these precious and worth cherishing. Second, scientific research situation, grasp the opportunities and challenges of transformation and upgrading of full completion of the \n-Five\s, start is crucial. Focused grand blueprint, must to history of thinking views trend, put associate times forward of pulse, stepped on associate economic law of drums, find associate transformation upgrade of path, in grasp macro trend in the advance science development; to strategy of vision conspiracy to global, always tight buckle national macro policy oriented, accurate grasp County love actual, based overall caught opportunities, and PCT thought, ensure County economic social development always along right track continued forward; to precision of measures seeking breakthrough, tightly pegged focus task and bottleneck restricted, Science and identify practical and effective measures, advance breakthrough, ensuring all tasks carry out to the letter; based on scientific assessment and strict implementation, persist in combining routine supervision and centralized supervision, accurate assessment Township departments, strictly cash rewards, prompted the departments own implementation at all levels. In working to advance, to truly grasp the Guide, seize the opportunity, finding a position and play to our strengths and take the initiative, ensure that the start of the new year tree, new performance. Grasp the Guide, is to dock in policy measures to seize the initiative. Accurate grasp of the Central Government, provinces and cities to speed up the development of new policies and new initiatives with a high degree of policy acumen to capture opportunities to accelerate development. Follow-up to promote the transformation and upgrading of the five great ideas offer a great chance. Five large development philosophy is the Party Central Committee with a view to promote economic transformation and upgrading, complete the building of a well-off society in majordecisions and arrangements, is the development of a profound change. County-wide at all levels should conscientiously study and implement, implement the five ideas, green development, open development, on which to share advantages, and actively explore new path of innovative and coordinated development, changing the concept of leading the transformation of development mode of development, promote the development of quality improvement. Floor supply side structural reform implementation provides an effective strategy for improving the quality of development. Supply side structural reform is future full deepening reform of plays, to according to \policy to stability, and industry policy to associate, and micro policy to live, and reform policy to real, and social policy to backing\s, keen grasp Central, and provinces release out of new signal, combined County love actual accurate docking, full grasp \capacity, and to inventory, and to lever, and drop cost, and fill short Board\ementation, prompted County economic transformation upgrade, and continued upgrade. Poverty 【解析】累计折旧是固定资产的备抵科目，非损益类。 10.下列不属于流动资产的是( )。

A.预收账款 B.预付账款 C.应收账款 D.应收票据 【答案】A

【解析】预收账款是流动负债。 二、多项选择题

1.下列关于会计账户和会计科目的说法中，正确的有( )。 A.会计科目是开设账户的依据，账户的名称就是会计科目 B.两者都是对会计对象具体内容的科学分类，口径一致、性质相同 C.没有账户，会计科目就无法发挥作用

D.会计科目不存在结构，账户则具有一定的格式和结构 【答案】ACD(教材上答案有误)

【解析】会计科目是名称，仅仅是一种分类;账户是一个实体，具有格式结构。 2.所有者权益与负债有着( )本质的不同。 A.两者偿还期限不同 B.两者享受的权利不同 C.两者风险程度不同

D.两者对企业资产的要求的顺序不同 【答案】ABCD

【解析】就偿还期限来看，所有者权益不需要偿还，负债有确切的还款期限;就权利而言，所有者对企业有经营决策权，债权人没有;风险来看，所有者权益比负债风险大;对资产的求偿顺序，债权人优先于所有者权益。