Fundamentals of financial accounting(Harbin Institute of Technology)mooc慕课答案2026年版满分测试WYC

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起止时间:2021-03-24到2021-06-30
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Chapter 1 Accounting theory Test-Chapter 1

1、 The main measurement scale used by accounting is

A:Physical measurement
B:Currency measurement
C:Labor measurement
D:Physical measurement and currency measurement
答案: Currency measurement

2、 The basic functions of accounting are

A:Accounting and management
B:Control and supervision
C:Accounting and supervision
D:Accounting and analysis
答案: Accounting and supervision

3、 The contents of accounting’s reflection and supervision can be summarized as

A:Sales activities
B:Capital movement in the process of production
C:Production activities
D:Management activities
答案: Capital movement in the process of production

4、 The following business is not within the scope of accounting

A:Purchase materials with bank deposits
B:Requisition of materials used for producing products
C:Storage of purchased materials
D:Storage of self-made materials
答案: Storage of self-made materials

5、 The accounting entity hypothesis stipulates that accounting

A:Time range
B:Spatial range
C:Period expense range
D:Cost range
答案: Spatial range

6、 Among the following principles, the principle that does not belong to the information quality requirement is

A:The principle of understandability
B:Comparability principle
C:Historical cost principle
D:Relevance principle
答案: Historical cost principle

7、 On September 20,2X20, the product was sold on credit for 50 000 yuan, and the payment was received on December 25 and deposited in the bank. When accounting on the basis of receipt and payment, the income should belong to

A:September 2X20
B: October 2X20
C:November 2X20
D:December 2X20
答案: December 2X20

8、 On March 20, 2X20, the product was sold on credit for 60 000 yuan, and the payment was received on June 20 and deposited in the bank. When accounting according to accrual basis, the income should belong to

A:March 2X20
B:April 2X20
C:May 2X20
D:June 2X20
答案: March 2X20

9、 The basis for establishing currency measurement assumptions is

A:Currency changes
B:RMB
C:Bookkeeping standard currency
D: The currency value remains unchanged
答案: The currency value remains unchanged

10、 When organizing accounting, the basic premise for accounting is

A:Accounting entity
B:Going-concern
C: Currency measurement
D:Accounting principles
E:Accounting installment
答案: Accounting entity;
Going-concern;
Currency measurement;
Accounting installment

11、 The following various methods belong to the special methods of accounting

A: Register books
B:Cost accounting
C:double-entry bookkeeping
D:Supervision and inspection
E:Forecast and decision
F:Property inventory
答案: Register books;
Cost accounting;
double-entry bookkeeping;
Property inventory

12、 Accounting methods include

A:Accounting
B:Accounting decision
C:Accounting information
D:Accounting analysis
E: Accounting inspection
F:Accounting forecast
答案: Accounting;
Accounting analysis;
Accounting inspection

13、 The following business does not belong to the scope of accounting

A:Purchase materials with bank deposits
B:Preparation of financial plan
C: Storage of self-made materials
D:Sign a purchase contract with a foreign company
E:The product is completed, inspected and stored in the warehouse
答案: Preparation of financial plan;
Sign a purchase contract with a foreign company

14、 According to the accrual basis principle, the following items should be included in the income and expenses of the current period:

A:The deposit bank for the sales of this period
B:The sales payment of the previous period was received in this period
C:Futures funds received in advance in this period are deposited into banks
D:Accrued depreciation charges for fixed assets in the current period
E: Pay the next periodical newspaper and magazine fees with bank deposits
答案: The deposit bank for the sales of this period;
Accrued depreciation charges for fixed assets in the current period

15、 Different accounting installment will have an impact on the total profit

A:正确
B:错误
答案: 错误

16、 The accounting of all enterprises in China must use RMB as the standard currency for bookkeeping

A:正确
B:错误
答案: 错误

17、 The accrual system is based on whether the rights and responsibilities have occurred to determine the current income and expenses

A:正确
B:错误
答案: 正确

18、 All accounting entities should conduct independent accounting

A:正确
B:错误
答案: 正确

19、 Accounting should distinguish between its own economic activities and those of other units

A:正确
B:错误
答案: 正确

20、 Accounting subject and legal person subject are the same concept

A:正确
B:错误
答案: 错误

21、 The principle of prudence means that in accounting, the assets of the enterprise and the possible losses and expenses should be underestimated

A:正确
B:错误
答案: 错误

22、 Currency measurement is the only accounting measurement unit

A:正确
B:错误
答案: 错误

Chapter 2 Accounting methods Test-Chapter 2

1、 The following economic business occurs, and the increase in both assets and equity items is

A:Requisition of materials used for producing products