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 ?( ).
A: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
B: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
C: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 “
D: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
正确答案:【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 ( )
A:复式记账Double-entry bookkeeping
B:设置账户Setting up accounts
C:成本计算Cost calculation
D:编制财务报告Preparing financial reports
正确答案:【成本计算Cost calculation】
3、单选题：会计具有双重属性，即（）。Accounting has double attributes, namely ( ).
A:技术性与社会性Technicality and sociality
B:综合性与系统性Comprehensiveness and systematicness
C:社会性与综合性Sociality and comprehensiveness
D:系统性与技术性Systematicness and technicality
正确答案:【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 ( ).
A: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.
B: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.
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.
正确答案:【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 ? ( ).
A: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.
B:保证企业投入资产的安全和完整Guarantee the safety and integrity of assets invested by enterprises
C: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
D: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
正确答案:【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.;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】
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.
A:错
B:对
正确答案:【错】
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. ( )
A:错
B:对
正确答案:【错】
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. ( )
A:错
B:对
正确答案:【对】
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. ( )
A:对
B:错
正确答案:【对】
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. ( )
A:对
B:错
正确答案:【对】
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 ( ).
A:利润Profit
B:所有者权益Owners’ equity
C:收入Revenue
D:费用Expense
正确答案:【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 ( ).
A:收入Revenue
B:所有者权益Owner’s Equity
C:资产 Assets
D:负债 Liabilities
正确答案:【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 ( ) .。
A:企业法人 Enterprise juridical person
B:债权人 Creditors
C:企业职工Employees
D:债务人 Debtors
正确答案:【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 ( ).
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)
正确答案:【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 ( ).
A:资产Assets
B:所有者权益Owner’s Equity
C:收入Revenue
D:负债 Liabilities
正确答案:【资产Assets;所有者权益Owner’s Equity;负债 Liabilities】
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 ( ).
A:应付票据 Notes payable
B:短期借款Short-term loan
C:应付账款 Accounts payable
D:存货Inventory
正确答案:【应付票据 Notes payable;短期借款Short-term loan;应付账款 Accounts 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（）
A:著作权Copyright
B:专利权 Patent
C:商标权Trademark
D:机器设备Machinery equipment
正确答案:【著作权Copyright;专利权 Patent;商标权Trademark】
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. ( )
A:对
B:错
正确答案:【对】
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. ( )
A:对
B:错
正确答案:【对】
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. ( )
A:对
B:错
正确答案:【错】
第三章 单元测试
1、单选题：凡为形成生产经营能力，在以后各期取得收益而发生的各种支出，即支出的效益与几个会计年度相关的，应作为（）。Any expenditure incurred in order to form the production and operation capacity and to obtain profits in subsequent periods, that is, the benefits of expenditure related to several accounting years, shall be regarded as ( ).
A:营业外支出Non-operating expenses
B:资本性支出Capital expenditure
C:营业性支出 Operational expenditure
D:收益性支出Revenue expenditure
正确答案:【资本性支出Capital expenditure】
2、单选题：企业的会计期间是（）。The accounting period of an enterprise is ( ).
A:人为划分的Artificially divided
B:营业年度Business year
C:一个周转过程A turnover process
D:自然形成的 Naturally formed
正确答案:【人为划分的Artificially divided】
3、单选题：“企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎，不应高估资产或者收益、低估负债或者费用。”这一规定体现的是会计信息质量要求的（）原则。Enterprises should be prudent in accounting recognition, measurement and reporting of transactions or events, and should not overestimate assets or earnings, underestimate liabilities or expenses. This regulation embodies the ( ) principle of accounting information quality requirements.
A:可比性原则Comparability principle
B:谨慎性原则Prudence principle
C:重要性原则Materiality principle
D:及时性原则Timeliness principle
正确答案:【谨慎性原则Prudence principle】
4、单选题：按权责发生制原则要求，下列项目中关于收入确认正确的是（）。 According to the principle of accrual basis, the correct recognition of revenue in the following items is ( ).
A:本月签订一份销售合同，规定下月销售货物一批，价值50 000元，确认为本月收入Signing a sales contract this month, which stipulates that a batch of goods will be sold next month, with a value of 50,000 yuan, will be recognized as revenue for this month.
B:本月销售产品一批，价值20 000元，货款尚未收到，已确认为收入Sales of a batch of products this month, valued at 20,000 yuan, has not yet been received and has been recognized as revenue.
C:本月收到上月产品销售收入30 000元，已存入银行，确认为本月收入Received last month’s sales revenue of 30,000 yuan, which has been deposited in the bank and recognized as this month’s revenue.
D:本月月初收到上月利息收入3 000元，确认为本月财务费用贷方3 000元 Earlier this month, 3,000 yuan of interest income from last month was received , which is credited 3,000 yuan to financial expenses of this month.
正确答案:【本月销售产品一批，价值20 000元，货款尚未收到，已确认为收入Sales of a batch of products this month, valued at 20,000 yuan, has not yet been received and has been recognized as revenue.】
5、单选题：各企业单位处理会计业务的方法和程序在不同会计期间要保持前后一致，不得随意变更，这符合（）。The methods and procedures of each enterprise dealing with accounting business should be consistent in different accounting periods, and should not be changed at will. This is in line with ( )
A:谨慎性原则 Prudence principle
B:可比性原则 Comparability principle
C:可靠性原则Reliability principle
D:实质重于形式Substance over form
正确答案:【可比性原则 Comparability principle】
6、多选题：企业在组织会计核算时，应遵循的会计假设包括（）。The accounting assumptions that enterprises should follow in organizing accounting include ( ).
A:持续经营Going concern assumption
B:会计分期 Accounting period convention assumption
C:会计主体 Accounting entity assumption
D:货币计量Money measurement assumption
正确答案:【持续经营Going concern assumption;会计分期 Accounting period convention assumption;会计主体 Accounting entity assumption;货币计量Money measurement assumption】
7、多选题：会计计量属性主要包括（）。 Accounting measurement attributes mainly include ( ).
A:现值 Present value
B:可变现净值 Net realizable value
C:重置成本Replacement cost
D:历史成本Historical cost
正确答案:【现值 Present value;可变现净值 Net realizable value;重置成本Replacement cost;历史成本Historical cost】
8、判断题：一般来说，法律主体必然是会计主体，会计主体也必然是法律主体。（）Generally speaking, the legal entity must be the accounting entity, and the accounting entity must be the legal entity. ( )
A:对
B:错
正确答案:【错】
9、判断题：收付实现制和权责发生制的主要区别是确认收入和费用的标准不同。（）The main difference between cash basis and accrual basis is the different criteria for recognizing revenue and expenses. ( )
A:对
B:错
正确答案:【对】
10、判断题：不以营利为目的的单位，一定会用权责发生制作为会计期间的损益确认标准。（）Institutions that do not aim at making profits must use accrual basis accounting as the criterion of profit and loss recognition during the accounting period. ( )
A:对
B:错
正确答案:【错】
第四章 单元测试
1、多选题：会计科目按其提供指标的详细程度，或者说提供信息的详细程度，可以分为哪几类（）。Categories that the accounting title can be classified according to the degree of detail of the indicators or information it provides include ( ).
A:总分类科目 General ledger title
B:负债类科目Liability title
C:明细分类科目 Subsidiary ledger title
D:资产类科目Asset title
正确答案:【总分类科目 General ledger title;明细分类科目 Subsidiary ledger title】
2、多选题：总分类账户与明细分类账户平行登记的要点有（）。The main points of parallel registration between general ledger account and subsidiary ledger account are ( ).
A:登记时间相同The same time of registration
B:登记金额相同The same amount of registration
C:登记内容相同The same content of registration
D:登记方向相同The same direction of registration
正确答案:【登记金额相同The same amount of registration;登记内容相同The same content of registration;登记方向相同The same direction of registration】
3、判断题：存在着对应关系的账户称为对应账户。（） Accounts with corresponding relationships are called corresponding accounts. ( )
A:对
B:错
正确答案:【对】
4、判断题：会计分录按其所运用账户的多少分为简单会计分录和复合会计分录。（）Accounting entries can be divided into simple accounting entries and compound accounting entries according to the number of accounts it includes. ( )
A:错
B:对
正确答案:【对】
5、判断题：在借贷记账法下，所有账户的借方表示增加，贷方表示减少。（）Under debit-credit bookkeeping, the debit of all accounts means increase, while the credit means decrease.（）
A:错
B:对
正确答案:【错】
6、单选题：账户的基本结构是指（）。The basic structure of an account is ( ).
A:账户的具体格式 Specific format of account
B:账户登记的日期Date of account registration
C:账户登记的经济内容 Economic content of account registration
D:账户中登记增减金额的栏次Column of increased or decreased amounts registered in accounts
正确答案:【账户中登记增减金额的栏次Column of increased or decreased amounts registered in accounts】
7、单选题：进行复式记账时，对任何一项经济业务登记的账户数量应是（）。For double-entry bookkeeping, the number of accounts registered for any economic business shall be ( ).
A:两个 Two
B:三个 Three
C:一个 One
D:两个或两个以上 Two or more
正确答案:【两个或两个以上 Two or more】
8、单选题：“库存商品”账户期初余额为2 000元，借方本期发生额6 000元，贷方本期发生额5 000元，则该账户期末余额为（）元The beginning balance of the “merchandise inventory” account is 2,000 yuan, the debit occurrence amount is 6,000 yuan and the credit occurrence amount is 5,000 yuan, then the ending balance of the account is ( ) yuan.。
A:1 000
B:13 000
C:2 000
D:3 000
正确答案:【3 000】
9、单选题：借贷记账法试算平衡的依据是（）。The basis of trial balance under debit-credit bookkeeping is ( ).
A:资金运动变化规律Law of capital movement change
B:会计账户基本结构Basic structure of accounts
C:会计等式平衡原理Accounting equation balance principle
D:平行登记基本原理 Basic principles of parallel registration
正确答案:【会计等式平衡原理Accounting equation balance principle】
10、单选题：简单会计分录是指（）。Simple accounting entries refer to ( ).
A:一借一贷的会计分录Accounting entries with one debit and one credit
B:多借多贷的会计分录 Accounting entry with multiple debits and credits
C:多借一贷的会计分录Accounting entry with multiple debits and one credit
D:一借多贷的会计分录 Accounting entries with one debit and multiple credits
正确答案:【一借一贷的会计分录Accounting entries with one debit and one credit】
第五章 单元测试
1、单选题：有限责任公司增资扩股时，如果有新的投资者加入，则新加入的投资者缴纳的出资额大于按约定比例计算的其在注册资本中所占份额部分，应记入的贷方账户是（）。When a company with limited liability increases its capital and shares, if a new investor joins, the amount paid by the new investor is larger than its share of the registered capital calculated according to the agreed proportion and shall be credited to ( ).
A:资本公积 Capital reserve
B:实收资本Paid-in capital
C:股本Capital share
D:盈余公积Surplus reserve
正确答案:【资本公积 Capital reserve】
2、单选题：某制造业企业为增值税一般纳税人。本期外购原材料一批，发票注明买价20 000元，增值税税额为2 600元，入库前发生的挑选整理费用为1 000元，则该批原材料的入账价值为（）。A manufacturing enterprise is a general taxpayer of VAT. In this period, the purchase price of raw materials is 20,000 yuan indicated in the invoice, the value-added tax is 2,600 yuan, and the cost of sorting and selecting expenses before warehousing is 1,000 yuan.Then the cost of the raw materials is ( )
A:22 600元
B:23 600元
C:21 000元
D:20 000元
正确答案:【21 000元】
3、单选题：企业为维持正常的生产经营所需资金而向银行等金融机构临时借入的款项称为（）。The temporary borrowing of funds needed by enterprises to maintain normal production and operation from banks and other financial institutions is called ( )
A:长期负债Long-term liabilities
B:短期借款Short-term loan
C:应付账款Accounts payable
D:长期借款 Long-term loans
正确答案:【短期借款Short-term loan】
4、多选题：关于企业的实收资本，下列说法中正确的有（）。Which of the following statements are correct about the paid-in capital of an enterprise( ).
A:在生产经营中取得的收益不得直接增加实收资本The revenue from production and operation shall not directly increase the paid-in capital.
B:是企业进行正常经营的条件 It is the conditions for enterprises to operate normally
C:是企业实际收到投资人投入的资本金 It is the capital that enterprises actually receive from investors
D:是企业向外投出的资产It is the assets that an enterprise invests outward
正确答案:【在生产经营中取得的收益不得直接增加实收资本The revenue from production and operation shall not directly increase the paid-in capital.;是企业进行正常经营的条件 It is the conditions for enterprises to operate normally;是企业实际收到投资人投入的资本金 It is the capital that enterprises actually receive from investors】
5、多选题：下列账户中，月末应该没有余额的有（）。Which of the following accounts would be no balance at the end of the month( ).
A:“生产成本”账户Production cost account
B:“制造费用”账户 Manufacturing overhead account
C:“管理费用”账户Administration expenses account
D:“应付职工薪酬”账户Employee benefits payable account
正确答案:【“制造费用”账户 Manufacturing overhead account;“管理费用”账户Administration expenses account】
6、多选题：关于“制造费用”账户，下列说法中正确的有（）。Regarding the manufacturing overhead account, the following correct statements are ( ).
A:贷方登记分配转入产品成本的制造费用Allocation of manufacturing overhead calculated into the cost of products recorded on credit
B:借方登记实际发生的各项制造费用The actual manufacturing overhead incurred recorded on debit
C:期末结转“本年利润”账户后没有余额There is no balance after carrying -over to the current year profit account at the end of the period
D:期末余额在借方，表示在产品的制造费用 The ending balance is on the debit side which represents the manufacturing overhead of the product in process
正确答案:【贷方登记分配转入产品成本的制造费用Allocation of manufacturing overhead calculated into the cost of products recorded on credit;借方登记实际发生的各项制造费用The actual manufacturing overhead incurred recorded on debit】
7、判断题：为了遵循配比原则，企业应将营业外收入减去营业外支出进而确定营业外利润。In order to follow the matching principle, enterprises should deduct non-operating expenses from non-operating revenue to determine non-operating profit. ( )
A:错
B:对
正确答案:【错】
8、判断题：长期借款的利息支出应根据利息支出的具体情况予以资本化或计入当期损益。（）Interest expenditure on long-term loans shall be capitalized or recorded into current profits and losses according to the specific condition of interest expenditure. ( )
A:对
B:错
正确答案:【对】
9、判断题：“财务费用”账户属于损益类账户，是用来核算企业为筹集生产经营所需资金等而发生的各种筹资费用。（）The “financial expenses” account belongs to the profit and loss account, which is used to account for all kinds of financing expenses incurred by enterprises in order to raise funds for production and operation. ( )
A:错
B:对
正确答案:【对】
10、判断题：企业实现收入往往表现为货币资金的流入，但是并非所有货币资金的流入都是企业的收入。（）Revenue realized by enterprises is often manifested by the inflow of monetary funds, but not all the inflows of monetary funds are the revenue of enterprises. ( )
A:对
B:错
正确答案:【对】
第六章 单元测试
1、单选题：下列不属于盘存账户的是（）。Which of the following is not an inventory account ( )
A:“应收账款”账户Accounts receivable account
B:“原材料”账户Raw materials account
C:“库存现金”账户 Cash on hand account
D:“库存商品”账户Merchandise inventory account
正确答案:【“应收账款”账户Accounts receivable account】
2、单选题：“累计折旧”账户按其经济内容分类属于（）。”Accumulated Depreciation” accounts are classified as ( ) according to their economic content.
A:负债类账户Liability account
B:资产类账户Asset account
C:抵减账户Contra account
D:费用类账户Expenses account
正确答案:【资产类账户Asset account】
3、单选题：下列账户不是按用途和结构分类的是（）。Which of the following accounts are not classified by purpose and structure.( )
A:投资权益账户 Investment equity account
B:盘存账户Inventory account
C:结算账户Settlement account
D:费用类账户Expenses account
正确答案:【费用类账户Expenses account】
4、单选题：“税金及附加”账户按其经济内容分类属于（）。“Taxes and Surcharges ”account is classified as ( )according to its economic content.
A:负债类账户Liability account
B:收入类账户Revenue account
C:资产类账户Asset account
D:费用类账户Expenses account
正确答案:【费用类账户Expenses account】
5、多选题：账户的用途是指通过账户记录（）。The purpose of an account is to use the account record to ( )
A:表明开设和运用账户的目的Indicate the purpose of establishing and applying accounts
B:能提供什么核算指标Provide accounting indicators
C:判断账户期末余额的方向Determine the direction of the ending balance of the account
D:观察借贷方登记的内容Observe the content of debit and credit registration
正确答案:【表明开设和运用账户的目的Indicate the purpose of establishing and applying accounts;能提供什么核算指标Provide accounting indicators】
6、多选题：账户分类的主要标志有（）。The main symbol of account classification are ( ).
A:账户的经济内容The economic content of accounts
B:账户的用途和结构The purpose and structure of accounts
C:账户与会计报表的关系 Relationship between accounts and financial statements
D:账户的名称 Title of account
正确答案:【账户的经济内容The economic content of accounts;账户的用途和结构The purpose and structure of accounts;账户与会计报表的关系 Relationship between accounts and financial statements】
7、多选题：生产产品领用原材料5 000元，车间一般耗材1 500元，应记入（）账户借方。The raw materials used for production are 5,000 yuan, and the workshop generally consumes 1,500 yuan, which should be debited to ( ) account.
A:“生产成本”“Production cost”
B:“原材料””Raw materials”
C:“管理费用””Administrative expenses”
D:“制造费用””Manufacturing overhead”
正确答案:【“生产成本”“Production cost”;“制造费用””Manufacturing overhead”】
8、判断题：收入计算账户除了能提供货币指标外，还可以提供实物指标。（）The revenue calculation account can provide not only monetary indicators, but also physical indicators.（）
A:对
B:错
正确答案:【错】
9、判断题：对于某一个账户而言，当其分类标志确定时，其归属的类别也是唯一的。（）For an account, when its classification criteria determined, the category of its attribution is also unique. ( )
A:对
B:错
正确答案:【错】
10、判断题：账户按其经济内容分类，实质上是按会计对象的具体内容进行分类。（） Accounts are classified according to their economic content, which is essentially classified according to the specific content of the accounting object. ( )
A:对
B:错
正确答案:【对】
第七章 单元测试
1、单选题：下列各项中，不属于材料采购成本构成项目的是（）。 Which of the following items is not included in the cost components of material procurement ( ).
A:材料的买价Material purchase price
B:运输途中的合理损耗 Reasonable loss in transportation
C:管理部门办公费Office expenses of management department
D:入库前的挑选整理费用 Selecting and sorting expenses before warehousing
正确答案:【管理部门办公费Office expenses of management department】
2、单选题：下列各项中，不属于产品成本项目的是（）。 Which of the following items does not belong to production cost ( ).
A:直接材料Direct Material
B:直接人工Direct labor
C:期间费用Period expenses
D:制造费用Manufacturing overhead
正确答案:【期间费用Period expenses】
3、单选题：某企业只生产一种产品，本月期初在产品成本为35 000元。本月发生下列费用：生产领用原材料60 000元，生产工人工资20 000元，制造费用10 000元，管理费用15 000元，销售费用8 000元。月末在产品成本为30 000元。则企业本月完工产品成本为（）。An enterprise only produces one product. At the beginning of this month, the cost of products in process is 35,000 yuan. The following expenses occurred this month: using of raw materials for production of 60,000 yuan, production workers wages of 20,000 yuan, manufacturing overhead of 10,000 yuan, administration expenses of 15,000 yuan, selling expenses of 8,000 yuan. At the end of the month, the cost of products in process is 30,000 yuan. The cost of finished products is ( ) yuan this month.
A:90 000元
B:83 000元
C:118 000元
D:95 000元
正确答案:【95 000元】
4、单选题：应计入产品成本，但在发生时不能分清应由何种产品负担的费用，应该（）。If an expense should be counted into the product cost, however, it is hard to distinguish which product should bear the cost, then the expense should be( ).
A:直接记入生产成本账户Counted into the account of cost of production directly.
B:直接计入当期损益Counted into the current profit and loss directly.
C:计入制造费用，期末再分配计入产品成本Counted into the manufacturing overhead first and then reallocate it into the cost of production at the end of the term.
D:作为管理费用处理Counted into administrative expenses
正确答案:【计入制造费用，期末再分配计入产品成本Counted into the manufacturing overhead first and then reallocate it into the cost of production at the end of the term.】
5、多选题：成本的作用主要包括（）。The role of cost mainly includes ( ).
A:成本是衡量企业管理水平和各方面工作成果的重要指标 Cost is an important indicator to measure the level of enterprise management and the results of various aspects of work.
B:成本是决定商品价格的基础，是使产品具有竞争力的前提条件Cost is the basis for determining commodity prices and the prerequisite for competitiveness of products.
C:成本是企业进行决策和核算经济效益的重要因素Cost is an important factor for enterprises to make decisions and calculate economic benefits.
D:成本是计量经营耗费和确定补偿尺度的重要工具Cost is an important tool for measuring operating expenses and determining compensation scale
正确答案:【成本是衡量企业管理水平和各方面工作成果的重要指标 Cost is an important indicator to measure the level of enterprise management and the results of various aspects of work.;成本是决定商品价格的基础，是使产品具有竞争力的前提条件Cost is the basis for determining commodity prices and the prerequisite for competitiveness of products.;成本是企业进行决策和核算经济效益的重要因素Cost is an important factor for enterprises to make decisions and calculate economic benefits.;成本是计量经营耗费和确定补偿尺度的重要工具Cost is an important tool for measuring operating expenses and determining compensation scale】
6、多选题：成本计算的主要程序包括（）。The main procedures of cost calculation include ( ).
A:确定成本计算期Determining the cost calculating period
B:确定成本项目Determining cost items
C:归集和分配有关费用 Collecting and distributing expenses
D:确定成本计算对象Determining the cost calculating object
正确答案:【确定成本计算期Determining the cost calculating period;确定成本项目Determining cost items;归集和分配有关费用 Collecting and distributing expenses;确定成本计算对象Determining the cost calculating object】
7、多选题：可以用来作为分配材料采购费用标准的有（）。Which of the following can be regarded as standards to allocate material procurement costs. ( ).
A:材料的重量Weight of Materials
B:材料的体积Volume of Materials
C:材料的种类Types of Materials
D:材料的买价Purchase Prices of Materials
正确答案:【材料的重量Weight of Materials;材料的体积Volume of Materials;材料的买价Purchase Prices of Materials】
8、判断题：费用和成本是既有联系又有区别的两个概念，费用与特定的计算对象相联系，而成本则与特定的会计期间相联系。（）Expenses and costs are two concepts that are both related and different. Expenses are related to a particular calculation object, while costs are related to a particular accounting period. ( )
A:对
B:错
正确答案:【错】
9、判断题：成本计算对象可以是完工产品，也可以是加工到一定程度的半成品。The cost calculation object can be finished products or semi-finished products processed to a certain extent.
A:对
B:错
正确答案:【对】
10、判断题：产品成本计算方法一经选定，一般不得随意变动。（）Once the method of calculating product cost has been selected, it is generally not allowed to change at will. ( )
A:错
B:对
正确答案:【对】
第八章 单元测试
1、单选题：原始凭证和记账凭证的相同点是（）。The similarity between the original voucher and the bookkeeping voucher is ( ).
A:编制时间相同The same preparation time
B:经济责任的当事人相同The same party with economic responsibility
C:反映经济业务的内容相同The same content reflecting economic business
D:所起作用相同 The same role
正确答案:【反映经济业务的内容相同The same content reflecting economic business】
2、单选题：企业将现金存入银行应编制（）。Enterprises should prepare ( ) for depositing cash in the bank.
A:现金付款凭证Cash on hand payment voucher
B:现金收款凭证Cash on hand receipt voucher
C:银行存款付款凭证Cash in bank payment voucher
D:银行存款收款凭证Cash in bank receipt voucher
正确答案:【现金付款凭证Cash on hand payment voucher】
3、单选题：外来原始凭证一般都是（）。Original vouchers from outside are generally ( ).
A:记账凭证Bookkeeping vouchers
B:汇总原始凭证Summary original vouchers
C:一次凭证One-time vouchers
D:累计凭证Accumulative vouchers
正确答案:【一次凭证One-time vouchers】
4、多选题：填制原始凭证时应符合的一般要求有（）。 The General requirements that should be met when filling the original voucher are ( ).
A:书写规范Normative writing
B:记录真实Authentic record
C:手续完备Complete procedures
D:内容齐全 Complete content
正确答案:【书写规范Normative writing;记录真实Authentic record;手续完备Complete procedures;内容齐全 Complete content】
5、多选题：会计凭证的保管应做到（）。Accounting vouchers should be kept ( ).
A:由企业随意销毁 Destroyed by the enterprise at will
B:查阅会计凭证要有手续 Procedures that are required for consulting accounting vouchers
C:定期归档以便查阅Periodic filing for the purpose of consulting
D:保证会计凭证的安全完整Ensuring the safety and integrity of accounting vouchers
正确答案:【查阅会计凭证要有手续 Procedures that are required for consulting accounting vouchers;定期归档以便查阅Periodic filing for the purpose of consulting;保证会计凭证的安全完整Ensuring the safety and integrity of accounting vouchers】
6、判断题：所有会计凭证都是登记账簿的直接依据。（）All accounting vouchers are the direct basis of registering accounting books. ( )
A:对
B:错
正确答案:【错】
7、判断题：汇总记账凭证即记账凭证汇总表，二者的编制方法相同。（）Summary bookkeeping vouchers is the cumulative sheet of bookkeeping vouchers. The two preparation methods are the same. ( )
A:错
B:对
正确答案:【错】
8、判断题：会计凭证登账后的整理、装订和归档2年后可销毁。（）Accounting vouchers can be destroyed after 2 years of consolidation, binding and filing. ( )
A:对
B:错
正确答案:【错】
9、判断题：实际工作中，也有企业单位的记账凭证不分收款、付款、转账凭证，统一使用一种凭证，这种记账凭证称为通用记账凭证。（ ）In practical work, there are also enterprises whose bookkeeping vouchers are not divided into receipt, payment and transfer vouchers. They use a kind of vouchers in a unified way, which is called general bookkeeping voucher. ( )
A:对
B:错
正确答案:【对】
10、判断题：除结账和更正错误的记账凭证可以不附原始凭证外，其他记账凭证必须附有原始凭证，并注明所附原始凭证的张数。（）Except that the original vouchers may not be attached to the bookkeeping vouchers for closing accounts and correcting errors, the other bookkeeping vouchers must be accompanied by the original vouchers and the number of the original vouchers attached. ( )
A:对
B:错
正确答案:【对】
第九章 单元测试
1、单选题：下列选项中适用于数量金额式账页的是（ ）。Which of the following options is applicable to the quantity-price account page.( )
A:
应收账款明细账Accounts receivable subsidiary ledger
B:
库存商品明细账Merchandise inventory subsidiary ledger
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