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单选题 is money paid in and increases the running total, whereas a debit is a payment from the account and decreases it
学科：会计英语
时间：2023-05-16 04:26:54
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题目1单选题
Translate the following special term into Chinese."single-entry bookkeeping"A. 股东权益B. 单式记账C. "T"型账D. 周转资金总额
题目2单选题
Which of the following statements are correctA. Double Entry Accounting System can be divided into debit-credit bookkeeping, receipts-payment bookkeeping and increase-decrease bookkeepingB. Debit-credit bookkeeping is one of the accounting methods used by accountants worldwide. "Debit" and "Credit" are the symbols of bookkeepingC. Fixed assets are the long-lived assets used in the production of goods or servicesD. All of the above
题目3单选题
TRANSLATE THE FOLLOWING SENTENCE INTO CHINESE."Investing activities in an entity are those associated with the acquisition and disposal of long-term resources used in the entity's production, selling or administrative tasks."A. 投资活动就是与那些用在企业生产、销售或管理任务的长期资源的购进和处置相关的活动B. 企业中的投资活动就是与那些用在企业生产、销售或管理任务的短期资源的购进和处置相关的活动C. 企业中的投资活动就是与那些用在企业生产、销售或管理任务的长期资源的购进和处置相关的活动D. 如上翻译都不对
题目4单选题
Translate the following special term into Chinese."financial position"A. 财务状况B. 筹集资金C. 债务D. 付方
题目5单选题
TRANSLATE THE FOLLOWING SENTENCE INTO CHINESE."Every business transaction, no matter how simple or how complex, can be expressed in terms of its effect on the accounting equation."A. 每一笔商务交易,无论如何简单还是如何复杂,都可以根据其对会计等式的影响来进行表达B. 每一笔交易,无论如何简单还是如何复杂,都可以根据其对会计等式的影响来进行表达C. 每一笔商务交易,无论如何简单还是如何复杂,都可以根据其对等式的影响来进行表达D. 以上翻译都不对
题目6单选题
Translate the following sentence into Chinese."In modern accounting the double-entry system serves as a kind of error-detecting system."A. 在会计学中,复式记账法充当一种错误检查系统B. 在现代会计学中,复式记账法充当一种错误检查系统C. 在现代会计学中,复式记账法充当一种错误系统D. 以上答案都不对
题目7单选题
Translate the following sentence into English."如果在任何一点上,借方之和不等于对应的贷方之和,就已经出现错误."A. If the sum of debits does not equal the corresponding sum of credits, then an error has occurredB. If, at any point, the sum of debits does not equal the corresponding sum of debits, then an error has occurredC. If, at any point, the sum of debits does not equal the corresponding sum of credits, then an error has occurredD. None of the above
题目8单选题
MAKE ENTRY FOR THE FOLLOWING TRANSACTION.The company was organized and capital stocks are issued for cash, $100,000A. Cash in Bank 100,000Capital Stock 100,000B. Capital Stock 100,000Cash 100,000C. Cash in Bank 50,000Capital Stock 100,000D. Cash in Bank 100,000Capital Stock 50,000
题目9单选题
Which of the following statements is true? When significant uncertainties exist about the outcomes of transactions still in progress.A. Accounting determinations should be subject to a range of optimisticB. The accountants should use the most conservative accounting procedures which intend to understate net assets and incomeC. Possible errors in measuring net assets and income should tend toward understatementD. Possible errors in measuring net liabilities and loss should tend toward overstatement
题目10单选题
is money paid in and increases the running total, whereas a debit is a payment from the account and decreases itA. A creditB. A ledgerC. A debitD. A payment side
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