会计学题库之账户与复式记账应用（Application of account and double entry bookkeeping in accounting questions bank）.doc

会计学题库之账户与复式记账应用（Application of account and double entry bookkeeping in accounting questions bank） Standardized test questions Tasks: the fourth chapter accounts and double entry accounting applications Objective questions 1, single choice questions 1.1 enterprises accept one of the equipment invested by a company in the form of investment, the value is 200000 yuan, the following accounting entries are (). A.: fixed assets 200000 Loans: paid in capital 200000 B.: fixed assets 200000 Credit: dividends payable 200000 C.: fixed assets 200000 Credit: capital reserve 200000 D.: fixed assets 200000 Surplus reserve 200000 Your answer: answer: A 1.2 the enterprise workshop management personnel welfare expense should be included in () account. A. management fee B. manufacturing expenses C. production cost D. sales expenses Your answer: answer: B 1.3 the welfare fee paid by the enterprise according to the proportion of the total wages of the production workers should be credited to the account. A. production cost; B. payable to staff and workers; C. manufacturing expenses; D. management fee. Your answer: answer: B One point four The allowance for workers living difficulties should be calculated through () account. A. surplus reserve fund B. out of pocket expenses C. payable to staff and workers D. management fee The answer: C One point five What should be credited to the account of the depreciation of the fixed assets used by the administrative department in this month?. A. management fee B. manufacturing expenses C. fixed assets D. accumulated depreciation Your answer: answer: A One point six () the cost of production. A. manufacturing expenses B. sales expenses C. management fee D. financial expenses Your answer: answer: A One point seven Term expenses should be payable at the end of the account. A. has debit balances B. has a credit balance C. sometimes debit, and sometimes credit balances appear D. no balance Your answer: answer: D One point eight The final debit balance o