《中级财务会计I》课程组期末复习题库

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1、Following parts of ordinary bolt connection: wall-beams, purlins, knee. Design of drainage, electrical, heating, ventilation, air conditioning, power should be subject to safety requirements for steel structures of other professions, it is forbidden to weld hanging load and increased roof and column

2、s. Construction prepared and the construction layout first section material prepared and the processing production prepared according to Zhejiang more Palace steel limited and Wuhan intelligent elevator limited by signed of contract file and the Institute provides of steel design blueprint, I compan

3、y and the Organization Technology Department, production department, procurement Department, bid do Engineering Department, related production sector for drawings triage, and according to owners requirements timely design out production and the processing detail and for has related professional sect

4、or of strictly triage, specific work process following: Bid do bid notice Technology Department add up do procurement department production department quality Department Engineering Department Technology Department production and the processing detail proposed Hou, by add up do coordination the sect

5、or of supporting work, and by figure line by varieties, and specifications, and quality for classified, and notification Procurement Department for material of market survey and procurement, by quality Department according to by purchased material of specifications varieties for quality review and t

6、est, not qualified of material varieties and specifications strongly ban for the engineering in the, After passing inspection informed the workshop of production of timber according to strict production details of production, workshop organized by the General Manager before the production technology

7、 and security sector technical safety training, safety education company to strictly three-level disclosure, training of qualified personnel is strictly prohibited to post production, production personnel must be listed to work, you must have the corresponding certificate. Road workers must have the

8、 certificate, and regular assessments should be carried out, not a skilled operator posts is strictly prohibited. Production of various items of equipment, appliances and other, non-professional is strictly prohibited actions and strict regulations, strong rewards, be eliminated. Production line set

9、 on person, title, responsibilities, and performance and safety comprehensive assessment. Material procurement process strictly handling the祝各位同学在期末祝各位同学在期末 考试中取得理想成绩!考试中取得理想成绩!第 1 页 共 8 页中级财务会计中级财务会计课程组期末复习题库课程组期末复习题库 注意:注意: 1、本次考试分为、本次考试分为 ABC 三卷考试,时间三卷考试,时间 120 分钟,可以使用计算器工具。分钟,可以使用计算器工具。2、每卷共、每卷共

10、 5 部分,满分为部分,满分为 100 分。分。单项选择题(共单项选择题(共 20 题,每题题,每题 1 分,共计分,共计 20 分)分)多项选择题(共多项选择题(共 10 题,每题题,每题 2 分,共计分,共计 20 分)分) 判断题判断题 (共(共 1 题,每题题,每题 1 分,共计分,共计 10 分)分) 计算分析题(共计算分析题(共 2 题,每题题,每题 10 分,共计分,共计 20 分)分) 业务分录题(共业务分录题(共 2 题,每题题,每题 15 分,共计分,共计 30 分)分)一、单项选择题一、单项选择题 权责发生制原则的要求是( C )。 A、凡是在本期收到和付出的款项,都作为

11、本期收入和费用处理 B、已经发生的费用无论款项是否实际支付,都作为本期费用处理 C、凡是本期发生的收入,只要没有实际收到款项,都不作为本期收入处理 D、凡是本期发生的费用,只要没有实际支出款项,都不作为本期费用处理 权责发生制的建立是以( D )为前提的。 A、会计主体 B、持续经营 C、会计分期 D、货币计量 导致权责发生制的产生,以及预提、待摊等会计处理方法的运用的基本前提是( C )A、持续经营 B、会计主体 C、会计分期 D、货币计量 会计核算中,要求企业提供的会计信息应当清晰明了,便于投资者等财务报告使用 者理解和利用的信息质量要求是( )A、重要性 B、谨慎性 C、权责发生制 D、

12、可理解性 企业在进行会计核算时选择一种“不多计资产或收益,少计负债或费用”的会计处 理方法,所遵循的是( )。 A、权责发生制原则 B、重要性原则 C、谨慎性原则 D、配比原则 在企业会计核算的基本假设中,( )假设是企业选择会计处理方法和程序保持稳 定的条件。 A、货币计量 B、持续经营 C、可理解性 D、相关性 某公司收到所有者投入资本金 100000 元,其中货币投资 40000 元,实物投资 60000 元。上述业务对会计要素的影响是( )。 A、资产增加 ,收入增加 B、资产增加 ,负债增加 C、资产增加,所有者权益增加 D、资产减少,所有者权益减少 下列项目中不属于我国会计核算的信

13、息质量要求的是( ) A、实质重于形式 B、持续经营 C、可理解性 D、相关性 我国会计上所说的狭义的现金是指企业的( )A、库存现金 B、库存现金和银行存款C、库存现金、银行存款和有价证券D、库存现金、银行存款、有价证券和其他货币资金 企业对无法查明原因的现金溢余,经批准后应转入( )科目A、主营业务收入 B、其他业务收入 C、其他应付款 D、营业外收入Following parts of ordinary bolt connection: wall-beams, purlins, knee. Design of drainage, electrical, heating, ventilat

14、ion, air conditioning, power should be subject to safety requirements for steel structures of other professions, it is forbidden to weld hanging load and increased roof and columns. Construction prepared and the construction layout first section material prepared and the processing production prepar

15、ed according to Zhejiang more Palace steel limited and Wuhan intelligent elevator limited by signed of contract file and the Institute provides of steel design blueprint, I company and the Organization Technology Department, production department, procurement Department, bid do Engineering Departmen

16、t, related production sector for drawings triage, and according to owners requirements timely design out production and the processing detail and for has related professional sector of strictly triage, specific work process following: Bid do bid notice Technology Department add up do procurement department production

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