川大《会计学1133》13春在线作业2（Sichuan 1133 13 spring accounting online homework 2）.doc

川大《会计学1133》13春在线作业2（Sichuan 1133 13 spring accounting online homework 2） Sichuan 1133 13 spring accounting online homework 2 14, spring, 13 autumn, there are papers total score: 100 test time: - Radio examination Radio examination questions (50 questions, 100 points) 1. during the period of enterprise accounting, what are the following assumptions? A. accounting entity hypothesis B. continued operating assumptions C. historical cost hypothesis D. monetary measurement hypothesis Full marks: 2 2. the following businesses that increase the assets and liabilities at the same time are A. uses bank deposits to repay former loans B. deposited bank loans in the bank C. uses bank deposits to buy raw materials D. deposits are returned to the bank Full marks: 2 3. the double entry bookkeeping method records the value of each business transaction in equal amounts. A. an account B. two accounts C. two or more than two accounts D. all accounts Full marks: 2 4., the production cost account balance at the end of the debit, indicating () cost. A. raw materials B. in product C. finished goods D. main business Full marks: 2 5. books can be divided into () A., journal ledger, audit preparation B. journal, prepared audit, account card C. subsidiary ledger, card account, book book D. general ledger, subsidiary ledger, Journal Full marks: 2 6. the interest on short-term bank borrowings shall be credited to () the account. A. financial expenses B. management fees C. interest payable D. accounts payable Full marks: 2 7., in order to correctly divide and determine the financial results of each accounting period, the bookkeeping basis adopted is () A. cash basis B. accrual basis C. perpetual inventory system D. physical inventory system Full marks: 2 8., according to the principle of objectivity, accounting should be based on (economic) business, and truthfully reflect the financial situation. Operating results and cash flow. A. actually happens B. happened before C. has occurred D. future ta