Is he still in the company? Who_______for?
A、was he waiting
B、is he waiting
C、does he wait
答案是：B
The problem is causing by manager’s mistake.
A、正确
B、错误
答案是：错误
A: May I know who’s calling? B: Yes, you can. I.m Xiaoyan.
A、正确
B、错误
答案是：错误
I have my house cleaned once a week.
A、正确
B、错误
答案是：正确
I started looking after these plants whose host went out to have a holiday.
A、正确
B、错误
答案是：正确
A: Let’s go for a walk. B: That’s right.
A、正确
B、错误
答案是：错误
She _______ him not to smoke and he finally agreed.
A、told
B、asked
C、persuaded
答案是：C
If the stars nearby hit together, they _______ the earth.
A、is influencing
B、influences
C、will influence
答案是：C
Before she left to have a holiday, she_______ hard.
A、worked
B、has worked
C、had worked
答案是：C
A new museum _______in the countryside at the moment.
A、has been built
B、is built
C、is being built
答案是：C
By the end of this month, I_______enough money for a training course.
A、will save
B、will be saving
C、will have save
答案是：C
Our old school_______ demolished next month. What a pity!
A、will be
B、is being
C、has been
答案是：A
The car accident happened_______a spring morning.
A、at
B、on
C、in
答案是：C
My boss is a 40-year-old man, _______ wife is from Australia.
A、that
B、which
C、whose
答案是：C
She likes to spend time_______in the classroom.
A、draw
B、to draw
C、drawing
答案是：C
You look_______. What _______ you _______?
A、tire, did,do
B、tiring, have,done
C、tired, have,been doing
答案是：C
Before I got to the cinema, the film _______.
A、had finished
B、has finished
C、was finishing
答案是：A
I_______ a good opera on computer at this moment last night.
A、was watching
B、watch
C、watched
答案是：A
I have spent a lot of time_______repairing the machine.
A、at
B、/
C、on
答案是：B
Dan and Kate_______ two years ago.
A、got married
B、was married
C、have married
答案是：A
I sprained my ankle when I _______ running in the street.
A、is
B、was
C、/
答案是：B
I am so tired that I spend one day _______.
A、to sleep
B、sleeping
C、sleeps
答案是：B
How stupid I have been! Why _______ I do that before?
A、don’t
B、didn’t
C、not
答案是：B
He’s not Greek. He _______ from London.
A、comes
B、is coming
C、came
答案是：A
The child who fell dow from the second floor_______to the hospital already.
A、has taken
B、is taken
C、has been taken
答案是：C
_______ sports, I like drawing and playing the piano.
A、In addition
B、As well
C、Apart from
答案是：C
I have_______ finished the homework.
A、yet
B、already
C、still
答案是：B
He has_______four interesting books.
A、wrote
B、written
C、been writing
答案是：B
_______ in this exam, you will let your parents down.
A、When fail
B、Failing
C、If you fail
答案是：C
If I can get a pay raise, I _______ buy a house.
A、/
B、will
C、would
答案是：B
If a person _______ succeed, he must try his best.
A、will
B、is to
C、is going to
答案是：B
I hurt my knee, so I stopped _______ football last month.
A、playing
B、play
C、to play
答案是：A
I have lived in these crowded district_______2000.
A、for
B、since
C、at
答案是：B
Have you remembered _______the windows? It’s going to rain.
A、locked
B、to lock
C、locking
答案是：B
He _______ in the office the whole afternoon.
A、has been working
B、is working
C、has worked
答案是：A
_______ I enjoy most is _______ I can come and listen to the concert.
A、That,that
B、What,that
C、What,what
答案是：B
A: Haven’t seen you for ages! You look fine! B: Great. You look well, too.
A、正确
B、错误
答案是：错误
A: How is the child? B: He is much better.
A、正确
B、错误
答案是：正确
She doesn’t do her work on weekdays, does she?
A、正确
B、错误
答案是：正确
A: Is Mary very sick? B: I’m afraid so.
A、正确
B、错误
答案是：正确
It’s not safe to play on the road.
A、正确
B、错误
答案是：错误
Next month I _______a meeting with an organization in New York.
A、would have
B、am having
C、was having
答案是：B
_______I hated most was the difficulties in the work in my early career, but now I like them.
A、That
B、What
C、/
答案是：B
The child keeps _______ for her mother outside during the meeting.
A、wait
B、to wait
C、waiting
答案是：C
That young boy couldn’t move because he _______ his leg.
A、breaks
B、broke
C、had broken
答案是：C
Employment _______ in the past two years.
A、has gone up rapidly
B、went up rapidly
C、has risen steady
答案是：A
Is she still angry _______what Tom has done?
A、to
B、with
C、about
答案是：C
I can’t put up _______him because he is always making mistakes.
A、of
B、on
C、with
答案是：C
Bob owed lots of money to the man, _______company went bankrupt.
A、whom
B、who
C、whose
答案是：C
You look _______. Did you have a rest all night?
A、tire
B、tired
C、tiring
答案是：B
It was 12 o’clock _______we got home from the party yesterday.
A、when
B、what
C、which
答案是：A
He _______ working before 6 o’clock.
A、usually has finished
B、has usually finished
C、usually finished
答案是：C
My mother had me _______for her after class.
A、be waiting
B、waited
C、wait
答案是：C
She prefers_______ together to working all by herself.
A、working
B、to work
C、to working
答案是：A
I get_______ my colleagues very well.
A、on
B、on with
C、over
答案是：B
I’m afraid he _______find the key to this problem.
A、could never
B、never could
C、couldn’t never
答案是：A
The balcony _______.
A、needs repair
B、needs repairing
C、needs to repair
答案是：B
Inflation fell _______2% between 2000 and 2010.
A、from
B、by
C、/
答案是：B
The ship sank on its first _______.
A、travel
B、journey
C、voyage
答案是：C
I _______ buy a flat, but it’s too expensive.
A、am going to
B、might
C、would like to
答案是：C
The guard has been asked to_______the door, but so far the door is still closed.
A、open
B、opening
C、be opened
答案是：A
The food _______ we ate in the dining hall is very delicious.
A、where
B、which
C、who
答案是：B
They haven’t had the broken desk_______ yet.
A、to replace
B、replace
C、replaced
答案是：C
You are better at carrying out decision than _______plans.
A、to make
B、make
C、making
答案是：C
We will fly to Guilin, _______ we plan to stay for one week.
A、that
B、where
C、which
答案是：B
In order to communicate with foreigners, we_______foreign language.
A、need to study
B、need studying
C、need study
答案是：A
Linda_______her husband a wallet before her husband bought her a watch.
A、has bought
B、bought
C、had bought
答案是：C
Has he _______ the chair _______ yet?
A、had, mend
B、had, mending
C、got, mended
答案是：C
The employment rate has gone up, _______many graduates think it hard to find appropriate jobs.
A、so
B、and
C、but
答案是：C
The furniture has broken for some days, and it _______ .
A、needs fixed
B、needs fixing
C、needs to fix
答案是：B
_______ by bus is slow and difficult in some districts.
A、Travel
B、Journey
C、Trip
答案是：A
反映未分配利润的账户在“本年利润”、“利润分配”账户。
A、正确
B、错误
答案是：正确
会计核算的完整性是指对所有的经济活动都要进行计量、记录和报告。
A、正确
B、错误
答案是：错误
“有借必有贷，借贷必相等”是借贷记账法的记账规则。
A、正确
B、错误
答案是：正确
预收账款和预付账款均属于负债。
A、正确
B、错误
答案是：错误
只要实现了期初余额、本期发生额和期末余额的平衡关系，就说明账户记录正确。
A、正确
B、错误
答案是：错误
账户上期账户的余额转入本期即为本期的期初余额。
A、正确
B、错误
答案是：正确
无形资产是一种不具有实物形态的经济资源。
A、正确
B、错误
答案是：正确
企业在不违反国家统一会计制度的前提下，可以根据实际情况自行增设、减少或合并某些会计科目。
A、正确
B、错误
答案是：正确
下列各项中属于流动资产的有( )。
A、设备
B、完工产品
C、银行存款
D、应收账款
答案是：B、C、D
在借贷记账法下，下列各项中说法正确的有( )。
A、资产类账户借方登记增加额
B、资产类账户贷方登记减少额
C、负债类账户借方登记减少额
D、收入类账户贷方登记增加额
答案是：A、B、C、D
企业用银行存款偿还应付账款，引起会计要素变化的有( )。
A、资产增加
B、资产减少
C、负债增加
D、负债减少
答案是：B、D
会计核算是指会计工作收集、加工，储存和揭示会计信息的过程，这个过程由以下几个环节构成( )。
A、确认
B、计量
C、记录
D、报告
答案是：A、B、C、D
下列经济活动中，引起资产和负债同时减少的是( )。
A、以银行存款偿付前欠货款
B、购买材料货款尚未支付
C、收回应收账款
D、接受其他单位捐赠新设备
答案是：A
账户发生额试算平衡是根据（ ）确定的。
A、借贷记账法的记账规则
B、经济业务的内容
C、“资产=负债+所有者权益”的恒等式
D、经济业务的类型
答案是：A
下列引起资产内部此增彼减的交易、事项是（ ）。
A、收回赊销款存入银行
B、用现金支付办公费
C、赊购材料
D、以银行存款支付欠供应商贷款
答案是：A
会计的基本职能是( )。
A、反映和控制
B、预测和决策
C、监督和分析
D、反映和分析
答案是：A
引起资金进入企业的业务有( )。
A、从银行提取现金
B、预收商品货款
C、用银行存款上交税金
D、分派股票股利
答案是：B
进行复式记账时，对任何一项经济业务登记的账户数量是( )。
A、仅为一个
B、仅为两个
C、一个或两个
D、两个或两个以上
答案是：D
正确的会计等式是（ ）。
A、资产=负债+所有者权益
B、资产=负债-所有者权益
C、资产+负债=所有者权益
D、资产+所有者权益=负债
答案是：A
会计对经济活动进行综合反映，主要是利用( )。
A、实物量度
B、劳动量度
C、货币量度
D、工时量度
答案是：C
多栏式明细账格式适应有关费用、成本和收入、成果等科目。
A、正确
B、错误
答案是：正确
现金日记账的余额应该每天与库存现金核对。
A、正确
B、错误
答案是：正确
所有的会计凭证都是登记账簿的依据。
A、正确
B、错误
答案是：错误
通常情况下，速动比率保持在1较好。
A、正确
B、错误
答案是：正确
“主营业务成本”借方的对应账户是“库存商品”。
A、正确
B、错误
答案是：正确
从财产清查的对象和范围看全面清查只有在年终进行。
A、正确
B、错误
答案是：错误
总分类账户及其所属明细分类账必须在同一会计期间内登记。
A、正确
B、错误
答案是：正确
现金等价物包含三个月以内到期的有价证券。
A、正确
B、错误
答案是：正确
编制资产负债表时，可直接根据总分类账户余额填列的项目有( )。
A、交易性金融资产
B、无形资产
C、短期借款
D、其他应付款
答案是：A、C
确定存货账面结存数量的方法有( )。
A、永续盘存制
B、实地盘存制
C、先进先出法
D、个别计价法
答案是：A、B
下列选项中，属于应收账款坏账损失数额的估计方法的有（ ）。
A、余额百分比法
B、赊销净额百分比法
C、账龄分析法
D、以上都不是
答案是：A、B、C
某车间领用材料一批，价值36 000元，直接用于产品生产，做会计分录时，应使用的会计科目有（ ）。
A、制造费用
B、在途物资
C、原材料
D、生产成本
答案是：C、D
限额领料单属于（ ）。
A、外来原始凭证
B、累计凭证
C、一次凭证
D、汇总原始凭证
答案是：B
商品流通企业在购进商品过程中发生的进货运杂费、运输途中的合理损耗和入库前的挑选整理费用应计入（ ）。
A、营业费用
B、存货成本
C、销售成本
D、管理费用
答案是：B
发现记账凭证应记科目正确，但所记金额大于应记金额，已登记入账，更正时一般采用（ ）。
A、划线更正法
B、红字冲销法
C、补充登记法
D、平行登记法
答案是：B
按照现行规定，我国上市公司年报应于年度终了后( )对外报告。
A、2个月
B、3个月
C、4个月
D、6个月
答案是：C
应收账款明细账一般采用的格式是（ ）。
A、三栏式
B、数量金额式
C、多栏式
D、任意一种明细账格式
答案是：A
下列报表中，其结构有账户式和报告式的是( )。
A、利润表
B、资产负债表
C、所有者权益变动表
D、现金流量表
答案是：B
某公司采用永续盘存制登记存货，5月初结存1000件甲商品，5月6日购进3000件，5月17日购进2000件，5月21日发出1500件，5月29日购进1000件。5月31日该公司结存（ ）件甲商品。
A、5500
B、8500
C、
答案是：A
企业购入材料发生的运杂费等采购费用，应计入（ ）。
A、管理费用
B、材料采购成本
C、生产成本
D、制造费用
答案是：B
会计人员的工作岗位应当有计划地进行轮换。
A、正确
B、错误
答案是：正确
会计人员的工作岗位不应当定期轮换。
A、正确
B、错误
答案是：错误
对于一个新创办的企业来说，会计循环程序开始于设置明细账。
A、正确
B、错误
答案是：错误
我国企业会计循环的过程主要有分析经济交易、编制记账凭证、登记账簿、期末账项调整、对账、结账、编制财务报表。
A、正确
B、错误
答案是：正确
登账后，结账前或后发现据以登记的记账凭证应记科目和金额发生错误，因此账簿记录也错误，此时应采用划线更正法进行改正。
A、正确
B、错误
答案是：错误
会计职业道德是指会计人员从事会计职业工作时应遵循的基本道德规范。
A、正确
B、错误
答案是：正确
账实不符是财产管理不善或会计人员水平不高的结果。
A、正确
B、错误
答案是：错误
会计人员工作调动或者因故离职，必须将本人所经管的会计工作全部移交给接替人员。办清交接手续的，可以调动或者离职。
A、正确
B、错误
答案是：正确
设置会计机构应考虑的因素包括（ ）。
A、单位规模的大小
B、经济业务和财务收支的繁简
C、经营管理的要求
D、会计人员的素质
答案是：A、B、C
目前为：
3/5
页
首页 上页 下页 尾页