1.(A) is the process of clarifying and determining all kinds of economic business and economic information that should be processed by the accounting system according to certain standards.

A. Accounting measurement B. Accounting confirmation C. Accounting method D. Accounting analysis

2. The inventory of an enterprise must be valued according to (b).

A. planned cost B. actual cost C. replacement cost D. variable cost

3. Intangible assets refer to assets used by enterprises for a long time (C).

A. No value B. Uncertain value C. No physical form D. No service life

4. In the following accounts, current liabilities are (c).

A. Long-term bonds payable B. Advance receipts C. Advance receipts D. Other receivables

5. In order to correctly calculate and supervise the increase and decrease of inventory materials and their balances, the subject to be set is (b).

A. Material procurement B. Raw materials C. Accounts payable D. Prepayments

6. When an enterprise purchases a patent right, it shall debit the subject (c).

A. Management expenses B. Non-operating expenses C. Intangible assets D. Fixed assets

7 "main business income" at the end of the account balance in item (c). A. Debit B. Credit C. No balance D. It may be in debit or credit.

8 "accumulated depreciation" subjects should be classified as (C) according to their economic content.

A. Profit and loss B. Expenses C. Assets D. Liabilities

9. According to the requirements of "accrual basis", the following expenses that do not belong to the current period are (b).

A. prepaid expenses B. prepaid expenses C. prepaid expenses D. expenses payable

10. If a company adopts "cash basis" as the processing standard of accounting matters, the account that does not need to be set is (b).

A. Bank deposits B. Confirmation of deferred expenses C. Manufacturing expenses D. Management expenses

1 1. By its nature, it should be regarded as (b) an enterprise receives a sum of money from customers in advance before selling its products.

A. Income and expenditure of assets and liabilities

12. Interest expenses of short-term loans borrowed by enterprises in the process of production and operation shall be recorded in (c).

A. Production costs B. Management expenses C. Financial expenses D. Construction in progress

13. The business entertainment expenses incurred by the enterprise in this period should be (D).

A. recorded in profit and loss by stages. B. directly included in the production cost. C. directly included in the manufacturing cost. D. directly included in the current profit and loss.

14. When paying the living allowance for employees in cash, the item (a) shall be debited.

A. Payable salary B. Profit of this year C. Non-operating expenses D. Welfare expenses payable

15. The expenses that should be included in the product cost are (c).

A. Sales expenses B. Financial expenses C. Manufacturing expenses D. Management expenses

16. All kinds of assets, such as materials and goods in stock, which are stored for sale or consumption in the process of production and operation, can be collectively referred to as (a).

A. Inventory assets B. Fixed assets C. Deferred assets D. Intangible assets

17. Among the following items, (b) belongs to investment income. A. rental income B. bond interest income C. deposit interest income D. fixed assets liquidation income

18. Amortization of "prepaid expenses" and accrual of "accrued expenses" shall be recorded in item (a) of these two accounts.

A. debtor B. creditor C. debtor D. debtor D.

19. The expenditure not directly related to the production and operation of the enterprise is (a).

A. non-operating expenses B. financial expenses C. other operating expenses D. sales expenses

20. The surplus reserve drawn by an enterprise according to a certain proportion from after-tax profits can not only make up for losses, but also (a).

A. Transfer capital B. Transfer undistributed profits C. Transfer investment income D. Transfer capital reserve