2022年会计从业资格考试会计基础章节习题.pdf

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1、一、单选题1.某企业资产总额为100 万元，当发生下列三笔经济业务后：（1）向银行借款20 万元存入银行；（2）用银行存款偿还债务5 万元；（3）收回应收账款4 万元存入银行，其资产总额为（）。A.115 万元B.119 万元C.111 万元D.71 万元2.下列账户中，期末结转后无余额的账户有（）。A.实收资本B.应付账款C.固定资产D.管理费用3.下列等式不正确的是（）。A.资产负债所有者权益权益B.期末资产期末负债期初所有者权益C.期末资产期末负债期初所有者权益本期增加的所有者权益本期减少的所有者权益D.债权人权益所有者权益负债所有者权益4.下列属于会计的基本等式的是（）。A.资产负债所

2、有者权益B.资产负债所有者权益（收入费用）C.资产负债所有者权益利润D.收入费用利润5.关于试算平衡法的下列说法不正确的是（）。A.包括发生额试算平衡法和余额试算平衡法B.试算不平衡，表明账户记录肯定有错误C.试算平衡了，说明账户记录一定正确D.理论依据是“有借必有贷、借贷必相等”6.甲公司月末编制的试算平衡表中，全部账户的本月借方发生额合计为136 万元，除实收资本账户以外的本月贷方发生额合计120 万元，则实收资本账户（）。A.本月贷方发生额为16 万元B.本月借方发生额为16 万元C.本月借方余额为16 万元D.本月贷方余额为16 万元7.年末结转后，“利润分配”账户的借方余额表示（）。

3、A.净利润B.利润总额C.未分配的利润D.未弥补的亏损8.复式记账法是以（）为记账基础的一种记账方法。A.试算平衡B.资产和权益平衡关系C.会计科目D.经济业务文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9

4、Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2

5、文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9

6、Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2

7、文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9

8、Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2

9、文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W2文档编码:CM8L5U2P8K3 HR9Y5D8C4P2 ZU6Y6J2N2W29.对于所有者权益类账户而言（）。A.增加记借方B.增加记贷方C.减少记贷方D.期末无余额10.总分类账户与明细分类账户平行登记四要点中的“依据相同”是指（）。A.总分类账要根据明细分类账进行登记B.

10、明细分类账要根据总分类账进行登记C.根据同一会计凭证登记D.由同一人员进行登记11.下列关于单式记账法说法不正确的是（）。A.单式记账法是一种比较简单，不完整的记账方法B.在单式记账法下，账户之间没有直接联系和相互平衡关系C.单式记账法可以全面、系统的反映各项会计要素的增减变动和经济业务的来龙去脉D.这种方法适用于业务简单或很单一的经济个体和家庭12.资产类账户的期末余额一般在（）。A.借方B.借方或贷方C.贷方D.借方和贷方13.某企业本月发生管理费用开支计58 万元，月末结平“管理费用”账户，则“管理费用”账户（）。文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V

11、9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6

12、HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V

13、9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6

14、HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V

15、9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6

16、HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V

17、9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6A.月末借方余额58 万元B.本月贷方发生额58 万元C.月末贷方余额58 万元D.以上都不对14.下列错误中能够通过试算平衡发现的有（）。A.重记经济业务B.漏记经济业务C.借贷方向相反D.借贷金额不等15.“应收账款”账户的期末余额等于（）。A.期初余额本期借方发生额本期贷方发生额B.期初余额本期借方发生额本期贷方发生额C.期初余额本期借方发生额本期贷方发生额D.期初余额本期借方发生额本期贷方发生额16.负债及所有者权益类账户

18、的期末余额一般在（）。A借方B借方或贷方C贷方D无余额17.下列账户中，期末结转后无余额的账户有（）。A.实收资本B.应付账款文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V

19、9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6

20、HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V

21、9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6

22、HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V

23、9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6

24、HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6C.固定资产D.管理费用18.企业计算应交所得税时，正确的会计分录是（）。A.借：本年利润贷：所得税费用B.借：管理费用贷：所得税费用C.借：所得税费用贷：银行存款D.借：所得税费用贷：应交税费应交所得税19.符合资产类账户记账规则的

25、是（）。A.增加额记借方B.增加额记贷方C.减少额记借方D.期末无余额20.年初资产总额为100 万元，本期负债减少5 万元，所有者权益增加20 万元，则期末资产总额为（）万元。A.100 B.120 C.115 D.125 文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N

26、6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO

27、3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N

28、6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO

29、3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N

30、6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO

31、3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B621.下列记账错误中，不能通过试算平衡检查发现的是（）。A.将某一账户的借方发生额600 元，误写成6 000 元B.某一分录的借贷方

32、向写反C.借方的金额误记到贷方D.漏记了借方的发生额22.目前我国采用的复式记账法主要是（）。A.单式记账法B.增减记账法C.收付记账法D.借贷记账法23.在借贷记账法下，账户的贷方用来登记（）。A.大部分收入类科目的减少B.大部分所有者权益类科目的增加C.大部分负债类科目的减少D.大部分成本类科目的增加24.借贷记账法下的“借”表示（）。A.费用增加B.负债增加C.所有者权益增加D.收入增加25.应收账款账户期初借方余额为35400 元，本期借方发生额为26300 元，本期贷方发生额为 17900 元，该账户期末余额为（）。文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2

33、P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3

34、J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2

35、P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3

36、J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2

37、P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3

38、J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2

39、P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6A.借方 43800 元B.借方 27000 元C.贷方 43800 元D.贷方 27000 元26.借贷记账法的理论依据是（）。A.复式记账法B.资产负债所有者权益C.有借必有贷，借贷必相等D.借贷平衡27.复式记账法对于每项经济业务都以相等的金额在（）中进行登记。A.一个账户B.两个C.全部账户D.两个或两个以上的账户28.借贷记账法的发生额试算平衡公式是（）。A.每个账户的借方发生额每个账户的贷方发生额B.全部账户期初

40、借方余额合计全部账户期初贷方余额合计C.全部账户本期借方发生额合计全部账户本期贷方发生额合计D.全部账户期末借方余额合计全部账户期末贷方余额合计29.根据资产与权益的恒等关系以及借贷记账法的记账规则，检查所有账户记录是否正确的过程称为（）。A.记账文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6

41、 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6

42、V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6

43、 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6

44、V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6

45、 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6

46、V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6B.试算平衡C.对账D.结账30.总分类账户与明细分类账户的主要区别在于（）。A.记录经济业务的详细程度不同B.

47、记账的依据不同C.记账的方向不同D.记账的期间不同二、多选题1.某企业月末编制试算平衡表时，因“现金”账户的余额计算不正确，导致试算平衡中月末借方余额合计为168000元，而全部账户月末贷方合计为160000元，则“现金”账户（）。A.为借方余额B.为贷方余额C.借方余额为8000 元D.借方余额多记8000 元2.收到投资人投入的固定资产20 完，正确的说法有（）。A.借记“固定资产”20万元B.贷记“实收资本”20万元C.贷记“固定资产”20万元D.借记“实收资本”20万元3.某项经济业务发生后，一个资产账户记借方，则有可能（）。A.另一个资产账户记贷方文档编码:CO3O6S7Z3J6 H

48、K6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9

49、B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 H

50、K6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9B6文档编码:CO3O6S7Z3J6 HK6Q2J1Z9N6 ZW7P2P6V9