[Resolution] The accounting system for small enterprises is applicable to small enterprises established in People's Republic of China (PRC) (China) that do not raise foreign capital. Small enterprises established in the form of sole proprietorship and partnership are not included.

[Answer] AD

[Resolution] The debit column in the deposit journal records the bank deposits received by the enterprise, so the basis should include bank deposit receipt voucher and cash payment voucher (the business of sending cash to the bank).

3 [Answer] A, C, D

[Explanation] After finding out the reason of inventory surplus, credit the "management expense" account, debit the "management expense" account when inventory deficit occurs, debit the "non-operating expenses" account when inventory deficit occurs, and debit the "other receivables" account when negligence occurs.

4 [Answer] ABD

[Resolution] Sustainable operation is the basic premise of accounting staging.

5 [Answer] ABCD

[Explanation] See the accounting content of "non-operating income".