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南开大学20春学期《基础会计学》在线作业2

南开大学20春学期《基础会计学》在线作业2

南开大学20春学期《基础会计学》在线作业

试卷总分:100 得分:100

一、单选题(共15 道试题,共30 分)

1.“投资收益”账户()。

A.只核算投资收益

B.只核算投资损失

C.核算企业对内投资收益

D.既核算投资收益也核算投资损失

答案:D

2.在诸多社会环境中,对会计的产生和发展起决定作用的是()。

A.经济环境

B.教育环境

C.政治环境

D.其他环境

答案:A

3.利用收入、费用和利润会计要素可以综合说明企业在一定会计期间的()。

A.财务状况

B.经营成果

C.资产的分布及其结构

D.负债的总额及其构成

答案:B

4.下列各项原则中,也可称为有用性原则的是()。

A.重要性原则

B.相关性原则

C.实质重于形式原则

D.可比性原则

答案:B

5.一般说来,会计的对象是社会再生产过程中的()。

A.资金运动

B.资金筹集

C.资金分配

D.生产关系

答案:A

6.由具有一定格式而又相互联结的账页组成的簿籍称为()。

A.会计账簿

B.会计账户

C.会计科目

D.会计报表

答案:A

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