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2011 accounting simulation questions and answers

2011 accounting exam simulation questions and answers

2011 accounting exam simulation questions and answers

I. Multiple-choice questions (1 point for each sub-question, a total of 30 points, choose a correct answer from the four alternative answers for each sub-question. Fill in the number of the correct answer in the brackets of the question, and (No score or multiple choices will not score)
1. Those that meet the accounting rules of the liability account are ().
A. Increase the number of creditors B. Decrease the number of creditors C. Increase the number of creditors D. The balance is on the debit 2. The balance of the company's "accounts payable" account at the end of the period is 460,000 yuan, the debit balance this month is 300,000 yuan, and the credit balance 580,000 yuan, the opening balance is ().
A.1600000 yuan B.180000 yuan C.280000 yuan D.120000 yuan 3. If the enterprise does not have a "prepaid account" account, the small amount of prepaid accounts that have occurred should be accounted for in the () account.
A. "Receivables"
B. "Accounts received in advance"
C. "Accounts Payable"
D. "Other payables"
4. The following statement about owner's equity is incorrect ().
A. Owner's equity is a residual interest B. Owner's equity is equal to the balance of assets minus liabilities C. Owner's equity is paid-in capital (or equity)
D. The increase in income will lead to an increase in owner's equity. 5. Withdraw cash from the bank, the basis for registering the cash journal is ().
A. Cash receipt voucher B. Cash payment voucher C. Bank deposit payment voucher D. Bank deposit receipt voucher 6. The investor puts in one device and the economic business caused ().
A. One asset increases, one liability increases B. One asset increases, one owner's equity increases C. One asset increases, one asset decreases D. One asset increases, one liability decreases 7. Bank deposits The verification of the account is to check the balance of the bank deposit journal with ().
A. Certificate of receipt and payment of bank deposits B. Bank deposit account in the general ledger C. Bank statement D. The actual number of deposits in the bank vault 8. The method for checking the claims and debts is ().
A. On-the-spot inventory method B. Technical calculation algorithm C. Reconciliation account method D. Sampling inventory method 9. The “accumulated number of the year” in the income statement refers to ().
A. Total for the whole year B. Total for the beginning of the year to the end of the year C. Total for the beginning of the year to the end of the month D. Total for a certain month to the end of the year 10. The accrued person () account when the salary of the workshop management staff is distributed .
A. "Administrative expenses"
B. "Manufacturing expenses"
C. "Production costs"
D. "Stock Items"
11. An accountant writes the amount of 4,800 yuan as 5,800 yuan when making accounting based on the voucher. When correcting, the correct method should be ().
A. Scarlet write-off method B. Cross-line correction method C. Supplementary registration method


D. Elimination of handwriting method 12. The following requirements for the submission of various financial statements () are incorrect.
A. Monthly financial statements are reported within 10 days after the end of the month B. Quarterly financial statements are reported within 15 days after the end of the quarter C. Semi-annual financial statements should be reported within 60 years after the end of the year Within 4 months after the end

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