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1、最新会计从业资格考试题库及答案 以下有财经法规与会计职业道德 、 会计基础多套考试真题单选题 1、为了保证企业会计核算方法前后各期保持一致，不随意变更，要求企业在会计核算进行 遵循（d ） a、客观性 b、实质重于形式 c、可比性 d、一贯性 2、只有在（ b）的前提下，企业会计要素才可以确认，资产才可以按历史成本计价。 a、会计主体 b、持续经营 c、会计分期 d、货币计量 3、为保证各企业之间会计信息的可比性，只要是同样的经济业务（ ） b 、企业可以自由选择会计政策 、就应当用同样的会计方法和程序 、应采用相同方法与不同的程序 、应采用相同的程序与不同的方法 4、 （ c）原则适用于划分
2、各期收入和费用。 a、配比 b、权责发生制 c、历史成本 d、资本支出与收益支出划分 5、下列支出属于资本性支出的是（c ） a、固定资产日常修理费 b、水电费 c、购买机器设备的支出 d、生产工人工资 6、企业发生的下列支出中，属于收益性支出的是（ ） a固定资产改良支出 b、购建固定资产支出 c、生产工人的工资 d、购买一项专利权 7、在利润表中，对主营业务要求分别列示 其收入、成本。而对于主营业务以外的日常业 务只简略列示于“其他业务利润”这一做法体现了（ ） a、可比性原则 b、实质重于形式原则 c、重要性原则 d、谨慎性原则9JWKffwvG#tYM*Jg&6a*CZ7H$dq8Kq
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