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第一章 单元测试

1、单选题:
下列选项中属于近代会计史中的两个里程碑的是( )。Which one of the following items could be considered as the two milestones in the modern accounting history ?( ).
选项:
A:帕乔利复式簿记著作的出版和会计职业的出现The publication of Pacioli’s double-entry bookkeeping and the emergence of the accounting profession
B:生产活动中出现了剩余产品和会计萌芽阶段的产生The emergence of surplus products and accounting embryonic stage in production activities
C:会计学基础理论的创立和会计理论与方法的逐渐分化Establishment of basic accounting theory and gradual differentiation of accounting theory and method
D:首次出现“会计”二字构词连用和设置了“司会”官职For the first time, the word “accounting” was used in conjunction and the establishment of official position of “Si Hui “
答案: 【帕乔利复式簿记著作的出版和会计职业的出现The publication of Pacioli’s double-entry bookkeeping and the emergence of the accounting profession

2、单选题:
通过归集一定计算对象上的全部费用,借以确定各该对象的总成本和单位成本的一种专门会计方法是( )。A special accounting method for determining the total cost and unit cost of each object by aggregating the total expenses of a certain calculation object is ( )
选项:
A:编制财务报告Preparing financial reports
B:成本计算Cost calculation
C:设置账户Setting up accounts
D:复式记账Double-entry bookkeeping
答案: 【成本计算Cost calculation

3、单选题:
会计具有双重属性,即( )。Accounting has double attributes, namely ( ).
选项:
A:社会性与综合性Sociality and comprehensiveness
B:综合性与系统性Comprehensiveness and systematicness
C:系统性与技术性Systematicness and technicality
D:技术性与社会性Technicality and sociality
答案: 【技术性与社会性Technicality and sociality

4、多选题:
关于会计的产生与发展,下列说法中正确的有( )。The following correct statements on the origin and development of accounting include ( ).
选项:
A:会计是为适应生产活动发展的需要而产生的Accounting is generated to meet the needs of the development of production activities.
B:会计是生产活动发展到一定阶段的产物Accounting is the product of the development of production activities to a certain stage.
C:会计从产生到现在经历了一个漫长的发展历程 Accounting has experienced a long journey of development since its inception.
D:经济越发展,会计越重要The faster economy develops, the more important accounting is.
答案: 【会计是为适应生产活动发展的需要而产生的Accounting is generated to meet the needs of the development of production activities.;
会计是生产活动发展到一定阶段的产物Accounting is the product of the development of production activities to a certain stage.;
会计从产生到现在经历了一个漫长的发展历程 Accounting has experienced a long journey of development since its inception.;
经济越发展,会计越重要The faster economy develops, the more important accounting is.

5、多选题:
下列关于会计作用的说法正确的有( )。Which of the the following statements about the role of accounting are correct ? ( ).
选项:
A:为国家进行宏观调控、制定经济政策提供信息Provide information for the country to carry out macroeconomic regulation and formulate economic policies
B:加强经济核算,为企业经营管理提供数据Strengthen economic accounting and provide data for business management
C:保证企业投入资产的安全和完整Guarantee the safety and integrity of assets invested by enterprises
D:为投资者、债权人提供财务报告,以便于其作出正确的投资、信贷决策。 Provide financial reports to investors and creditors so that they can make the right investment and credit decisions.
答案: 【为国家进行宏观调控、制定经济政策提供信息Provide information for the country to carry out macroeconomic regulation and formulate economic policies;
加强经济核算,为企业经营管理提供数据Strengthen economic accounting and provide data for business management;
保证企业投入资产的安全和完整Guarantee the safety and integrity of assets invested by enterprises;
为投资者、债权人提供财务报告,以便于其作出正确的投资、信贷决策。 Provide financial reports to investors and creditors so that they can make the right investment and credit decisions.

6、判断题:
从提供信息这个角度来说,会计目标一定不会随着社会经济的发展而变化。From the perspective of providing information,accounting objectives will not change with the development of social economy.
选项:
A:对
B:错
答案: 【

7、判断题:
会计在产生的初期,只是作为“生产职能的附带部分”,之后随着剩余产品的不断减少,会计逐渐从生产职能中分离出来,成为独立的职能。( ) Accounting is only an incidental part of the production function in the initial stage of its emergence. With the continuous decrease of surplus products, accounting gradually separates from the production function and becomes an independent function. ( )
选项:
A:对
B:错
答案: 【

8、判断题:
会计核算是会计监督的基础,会计监督是会计核算质量的保障。( )Accounting calculation is the basis of accounting supervision, and accounting supervision is the quality guarantee of accounting calculation. ( )
选项:
A:对
B:错
答案: 【

9、判断题:
会计目标的决策有用观要求两权分离必须通过资本市场进行。( )The decision-usefulness approach of accounting objectives requires that separation of ownership and control must be carried out through the capital market. ( )
选项:
A:对
B:错
答案: 【

10、判断题:
会计学科体系中包括理论会计学和应用会计学两大部分。( )The accounting subject system includes two major parts: theoretical accounting and applied accounting. ( )
选项:
A:对
B:错
答案: 【

第二章 单元测试

1、单选题:
下列选项中,不属于反映企业经营成果的会计要素的是( )。Which of the following accounting elements does not reflect the operating result of the company ( ).
选项:
A:收入Revenue
B:费用Expense
C:所有者权益Owners’ equity
D:利润Profit
答案: 【所有者权益Owners’ equity

2、单选题:
企业的库存商品属于会计要素中的( )。Merchandise inventory of enterprises belong to the accounting elements of ( ).
选项:
A:资产 Assets
B:负债 Liabilities
C:所有者权益Owner’s Equity
D:收入Revenue
答案: 【资产 Assets

3、单选题:
企业所拥有的资产从财产权利归属来看,一部分属于投资者,另一部分属于( )According to the ownership of property rights, the assets owned by enterprises partly belong to investors and partly belong to ( ) .。
选项:
A:企业职工Employees
B:债权人 Creditors
C:债务人 Debtors
D:企业法人 Enterprise juridical person
答案: 【债权人 Creditors

4、单选题:
下列选项中属于最基本的会计等式的是( )。Among the following options, the most basic accounting equation is ( ).
选项:
A:收入-费用=利润Revenue-expense = Profit
B:资产=负债+所有者权益Assets = Liabilities + Owner’s Equity
C:资产=负债+所有者权益+利润 Assets = Liabilities + Owner’s Equity + Profit
D:资产=负债+所有者权益+(收入费用)Assets = Liabilities + Owner’s Equity + (Revenue-Expense)
答案: 【资产=负债+所有者权益Assets = Liabilities + Owner’s Equity

5、多选题:
下列选项中,属于反映企业财务状况的会计要素的是( )。Which of the following accounting elements reflect the financial situation of an enterprise ( ).
选项:
A:资产Assets
B:负债 Liabilities
C:所有者权益Owner’s Equity
D:收入Revenue
答案: 【资产Assets;
负债 Liabilities;
所有者权益Owner’s Equity

6、多选题:
下列各项中属于流动负债的是( )。Among the following items, the current liabilities are ( ).
选项:
A:短期借款Short-term loan
B:应付账款 Accounts payable
C:应付票据 Notes payable
D:存货Inventory
答案: 【短期借款Short-term loan;
应付账款 Accounts payable;
应付票据 Notes payable

7、多选题:
下列选项中,属于无形资产的是( )。Those that are intangible asset among the following options are( )
选项:
A:商标权Trademark
B:专利权 Patent
C:机器设备Machinery equipment
D:著作权Copyright
答案: 【商标权Trademark;
专利权 Patent;
著作权Copyright

8、判断题:
会计对象是会计所要反映和监督的内容,它界定了会计工作的内容和范围。( ) Accounting object is the content that accounting should reflect and supervise, and it defines the content and scope of accounting work. ( )
选项:
A:对
B:错
答案: 【

9、判断题:
所有者权益在数值上等于企业全部资产减去全部负债后的余额。( )Owner’s equity is equal to the balance of all assets minus all liabilities. ( )
选项:
A:对
B:错
答案: 【

10、判断题:
非流动负债的偿还期均在1年以上,流动负债的偿还期均在1年以内。( )The repayment period of non-current liabilities is more than one year, and the repayment period of current liabilities is less than one year. ( )
选项:
A:对
B:错
答案: 【

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