會(huì)計(jì)學(xué)原理課后練習(xí)題參考答案

1、第一章總論....................................................................................................................................3一、單項(xiàng)選擇題...........................................................................

2、.............................................3二、多選題................................................................................................................................3三、判斷題...................................

3、.............................................................................................3四、簡(jiǎn)答題.........................................................................................................................

4、.......31、什么是會(huì)計(jì)？它有哪些職能和任務(wù)？..............................................................................32、會(huì)計(jì)核算有哪些基本前提？..............................................................................................33、會(huì)計(jì)有哪

5、些要素？它們各有哪些特征？..........................................................................44.會(huì)計(jì)核算有哪些方法？會(huì)計(jì)信息的質(zhì)量要求有哪些？.....................................................4第二章賬戶(hù)和復(fù)式記賬...........................................

6、.....................................................................4一、單項(xiàng)選擇題........................................................................................................................4二、多項(xiàng)選擇題...............

7、.........................................................................................................4三、判斷題.............................................................................................................

8、...................4四、簡(jiǎn)答題................................................................................................................................41.什么是會(huì)計(jì)科目，什么是賬戶(hù)？會(huì)計(jì)科目和賬戶(hù)有何聯(lián)系和區(qū)別？.............................42.什么是

9、會(huì)計(jì)恒等式？為什么一個(gè)會(huì)計(jì)主體的資產(chǎn)總額總是恒等于權(quán)益總額？.............53.什么是借貸記賬法，其優(yōu)點(diǎn)是什么？.................................................................................54.試述總分類(lèi)賬和明細(xì)分類(lèi)賬的關(guān)系。..........................................................

10、.......................5五、綜合題................................................................................................................................5第三章借貸記賬法的應(yīng)用...................................................

11、.......................................................7一、單項(xiàng)選擇題........................................................................................................................7二、多項(xiàng)選擇題.............................

12、...........................................................................................7三、判斷題...........................................................................................................................

13、.....7四、綜合題................................................................................................................................73...............................................................................

14、...................................................................94................................................................................................................................................105....

15、............................................................................................................................................116.............................................................................

16、...................................................................137................................................................................................................................................148...

17、.............................................................................................................................................159............................................................................

18、....................................................................1711..........................................................................................................................................21第四章會(huì)計(jì)憑證的

19、填制和審核......................................................................錯(cuò)誤錯(cuò)誤!未定義書(shū)簽。未定義書(shū)簽。一、單項(xiàng)選擇題........................................................................................錯(cuò)誤錯(cuò)誤!未定義書(shū)簽。未定義書(shū)簽。二、多項(xiàng)選擇題.........

20、...............................................................................錯(cuò)誤錯(cuò)誤!未定義書(shū)簽。未定義書(shū)簽。三、判斷題................................................................................................錯(cuò)誤錯(cuò)誤!未定義書(shū)簽。未定義書(shū)簽。四、簡(jiǎn)答題.

21、...............................................................................................錯(cuò)誤錯(cuò)誤!未定義書(shū)簽。未定義書(shū)簽。1、簡(jiǎn)述原始憑證的基本要素。..............................................................錯(cuò)誤錯(cuò)誤!未定義書(shū)簽。未定義書(shū)簽。2、簡(jiǎn)述原始憑證的填制基本要求

22、。......................................................錯(cuò)誤錯(cuò)誤!未定義書(shū)簽。未定義書(shū)簽。3、簡(jiǎn)述原始憑證的審核內(nèi)容。..............................................................錯(cuò)誤錯(cuò)誤!未定義書(shū)簽。未定義書(shū)簽。4、簡(jiǎn)述記賬憑證的基本要素。.........................................

23、.....................錯(cuò)誤錯(cuò)誤!未定義書(shū)簽。未定義書(shū)簽。5、簡(jiǎn)述憑證訂角法的裝訂步驟。..........................................................錯(cuò)誤錯(cuò)誤!未定義書(shū)簽。未定義書(shū)簽。第五章會(huì)計(jì)賬簿的設(shè)置和登記......................................................................錯(cuò)誤錯(cuò)誤!未定義書(shū)

24、簽。未定義書(shū)簽。一、單項(xiàng)選擇題........................................................................................錯(cuò)誤錯(cuò)誤!未定義書(shū)簽。未定義書(shū)簽。參考答案：...............................................................................................

25、.錯(cuò)誤錯(cuò)誤!未定義書(shū)簽。未定義書(shū)簽。第一章第一章總論總論一、單項(xiàng)選擇題一、單項(xiàng)選擇題15DBDBC二、多選題二、多選題1、ABD2、ABCD3、ACD4、ABCD5、ABCD三、判斷題三、判斷題15√四、簡(jiǎn)答題四、簡(jiǎn)答題1、什么是會(huì)計(jì)？它有哪些職能和任務(wù)？、什么是會(huì)計(jì)？它有哪些職能和任務(wù)？答：會(huì)計(jì)是以貨幣作為主要計(jì)量單位，以合法的原始憑證為依據(jù)，采用專(zhuān)門(mén)的程序和技術(shù)方法，對(duì)一定會(huì)計(jì)主體的經(jīng)濟(jì)活動(dòng)進(jìn)行全面、綜合、連續(xù)、系統(tǒng)的核算和監(jiān)督，并

26、向有關(guān)方面提供會(huì)計(jì)信息的一種經(jīng)濟(jì)管理活動(dòng)。會(huì)計(jì)職能是指會(huì)計(jì)在經(jīng)濟(jì)管理中客觀存在的功能，會(huì)計(jì)的職能主要是“核算”與“監(jiān)督”。會(huì)計(jì)任務(wù)主要有：（一）正確及時(shí)完整地進(jìn)行會(huì)計(jì)核算以反映企業(yè)經(jīng)營(yíng)活動(dòng)資金運(yùn)動(dòng)情況，財(cái)務(wù)收支狀況，所取得的經(jīng)營(yíng)成果，為會(huì)計(jì)信息使用者提供有用信息，為國(guó)民經(jīng)濟(jì)綜合平衡提供依據(jù)。（二）監(jiān)督企業(yè)對(duì)會(huì)計(jì)法規(guī)、制度以及各項(xiàng)財(cái)經(jīng)政策的執(zhí)行情況，檢查企業(yè)單位經(jīng)濟(jì)活動(dòng)的合法性、合理性、合規(guī)性及效益性，維護(hù)財(cái)經(jīng)紀(jì)律。（三）為管理者提供所需

27、的會(huì)計(jì)信息，幫助其作出最優(yōu)決策。2、會(huì)計(jì)核算有哪些基本前提？、會(huì)計(jì)核算有哪些基本前提？會(huì)計(jì)核算主要有以下四個(gè)基本前提：會(huì)計(jì)主體、持續(xù)經(jīng)營(yíng)、會(huì)計(jì)分期和貨幣計(jì)量。會(huì)計(jì)主體是指具有獨(dú)立的資金、獨(dú)立地進(jìn)行經(jīng)濟(jì)活動(dòng)、獨(dú)立地進(jìn)行全部會(huì)計(jì)核算的單位，即會(huì)計(jì)工作為其服務(wù)的特定單位或組織。持續(xù)經(jīng)營(yíng)是指會(huì)計(jì)主體的生產(chǎn)經(jīng)營(yíng)活動(dòng)將按既定經(jīng)營(yíng)方針和預(yù)定經(jīng)營(yíng)目標(biāo)無(wú)限期的延續(xù)下去，在可以預(yù)見(jiàn)的未來(lái)，會(huì)計(jì)主體不會(huì)清算、解散、倒閉而面臨破產(chǎn)。會(huì)計(jì)分期是對(duì)一個(gè)會(huì)計(jì)主體在連