《会计学原理》修订补充练习题（Revising and supplementary exercises in accounting principles）.doc

《会计学原理》修订补充练习题（Revising and supplementary exercises in accounting principles） This paper is contributed by hunhunhui Third edition of accounting principles revised supplementary exercises Chapter one exercises A judgment question 1 the basic function of accounting is bookkeeping and accounting. () 2 from a certain point of view, the total amount of capital source of the enterprise must be equal to the total amount of capital use. () 3 the accounting elements involved in the balance sheet are assets, liabilities and owners equity. () 4 whether in the accounting period or at the end of the accounting, the accounting equation assets = Liabilities ten owners equity is established. () 5 owners equity is the ownership of an enterprises assets by an investor. () 6 an enterprise receives 1 million 500 thousand yuan of bank deposit this month, which is the sale of goods last month, and the enterprise will be credited to the main business income of this month. () 7 sales of goods with payment received in advance, upon receipt of the payment confirmation of income. () 8 comparability demands not only the problem of horizontal comparability between enterprises, but also the problem of the vertical comparability of the same enterprise. () 9 prudence means that enterprises should try to underestimate the assets and possible losses and expenses in accounting. () 10 the principle of prudence requires enterprises to overestimate assets and profits, underestimate liabilities and costs as much as possible. () Two single topic selection 1 the basic function of accounting is (). A record and calculate B plan and check C, reflect and supervise D forecast and decision Less than 2 is not the basic prerequisite for accounting. A continues to operate B adhere to prudent C accounting staging D monetary measurement 3 the main measuring unit of accounting is () A physical measurement unit B labor measurement unit C currency measurement unit D hour measurement unit 4 the following accounting sub