[考前真题复习2016年会计从业资格考试-真题模拟试卷第六章.doc

一、单项选择题（在每小题给出的四个备选答案中，只有一个正确的答案，请将所选答案的字母填在题后的括号内。每小题1分，共20分） 　　1. 会计的基础职能是（） 　　A. 预测和决策　　　　B. 核算和监督　　C. 控制和考核　　　　D. 分析和评价 　　2. 企业应对同一会计期间内的各项收入和与其相关的成本、费用在该会计期间内确认，是运用了（）会计原则。 　　A. 重要性原则　　　　B. 谨慎性原则　　C. 可比性原则　　　　D. 配比性原则 　　3. 以下（）不属于利得： 　　A. 企业接受政府补助取得的资产　　B. 处理固定资产的净收益　　C. 销售原材料获取的的收益　　D. 流动资产价值变动 　　4. 会计计量单位不包括（） 　　A. 黄金量度　　　　　B. 实物量度　　C. 劳动量度　　　　　D. 货币量度 　　5. “资产”要素的内容，除在资产类科目外，还可能在（） 　　A. 负债类科目　　　　B. 所有者权益类科目　　C. 成本类科目　　　　D. 损益类科目 　　6. 下列属于集合分配账户的是（） 　　A. 利润分配　　　　　B. 本年利润　　C. 制造费用　　　　　D. 销售费用 　　以下7题－16题为某小企业发生的业务，该小企业月初“生产成本－A产品”账户期初余额为10000元；本期业务如下： 至诚会计刘老师 stator. Rotor installed in the stator end upper hangers supports or in the end cap oil parts installed special rotor shaft bracket. (Figure 19) in the stator ring shop in turn lower half of the hard steel sheet, rubber mat and curve skateboards on the plate fixed to the four corners of four rope or nylon rope, tie outside the stator on the basis of, respectively. (Figure 20) axial-flow fan blade diameter greater than retaining ring diameter of the rotor at the top, in front of the wear the stator, best to blade removed, preventing scratches and blades should be well marked. Rotor steam-side back wheel below the shaft or parts installed steam-side arc slider and the slider lower sliding surfaces coated with a thin layer of grease. The rotor excitation traction installed end to end by a horizontal pole. Wire ropes lashing shall not damage the rotor surface using soft material wrapping wire rope, and the pad on the rotor surface with hard wood, or aluminum, lashing rope rotor with two points, the distance between two points is generally not less than 500~700mm, lashing wire rope when winding on the rotor and tighten the double baolan slide knot ... 6.4.6.3 rotor wear loaded official hanging up rotor, pendulum are direction Hou will rotor from Reed end level slow wear trance child bore within, wear loaded process stator bore has two people guardianship, and should guarantee steam end guardianship i