(已整理)会计基础知识习题

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1、会计基础知识习题第一章一、单项选择题1、下列各项支出中，一定属于资本性支出的是（　　）。yearsmortgagehousing;4.mortgageregistrationformalitiesarecompleted.(D)pledge1.borrower(includingthepledgor)between18-65yearsofage,withfullcivilcapacity;2.collateral7A、支付的水电费B、支付的长期借款利息yearsmortgagehousing;4.mortgageregistr

2、ationformalitiesarecompleted.(D)pledge1.borrower(includingthepledgor)between18-65yearsofage,withfullcivilcapacity;2.collateral7C、购入固定资产支付的增值税D、支付的固定资产日常维护费yearsmortgagehousing;4.mortgageregistrationformalitiesarecompleted.(D)pledge1.borrower(includingthepledgor)betw

3、een18-65yearsofage,withfullcivilcapacity;2.collateral72、对期末对各项资产计提减值准备，其所体现的会计核算一般原则是（　　）。yearsmortgagehousing;4.mortgageregistrationformalitiesarecompleted.(D)pledge1.borrower(includingthepledgor)between18-65yearsofage,withfullcivilcapacity;2.collateral7A、及时性原则B、历史

4、成本原则yearsmortgagehousing;4.mortgageregistrationformalitiesarecompleted.(D)pledge1.borrower(includingthepledgor)between18-65yearsofage,withfullcivilcapacity;2.collateral7C、谨慎性原则D、可比性原则yearsmortgagehousing;4.mortgageregistrationformalitiesarecompleted.(D)pledge1.borro

5、wer(includingthepledgor)between18-65yearsofage,withfullcivilcapacity;2.collateral73、下列各项中不属于会计核算内容的是（　　）。yearsmortgagehousing;4.mortgageregistrationformalitiesarecompleted.(D)pledge1.borrower(includingthepledgor)between18-65yearsofage,withfullcivilcapacity;2.collate

6、ral7A、用盈余公积转增实收资本B、制定下年度财务费用开支计划yearsmortgagehousing;4.mortgageregistrationformalitiesarecompleted.(D)pledge1.borrower(includingthepledgor)between18-65yearsofage,withfullcivilcapacity;2.collateral7C、将现金存入银行D、赊销货物yearsmortgagehousing;4.mortgageregistrationformalities

7、arecompleted.(D)pledge1.borrower(includingthepledgor)between18-65yearsofage,withfullcivilcapacity;2.collateral74、企业将劳动资料划分为固定资产和低值易耗品，是基于（　　）原则。yearsmortgagehousing;4.mortgageregistrationformalitiesarecompleted.(D)pledge1.borrower(includingthepledgor)between18-65yea

8、rsofage,withfullcivilcapacity;2.collateral7A、重要性原则B、权责发生制原则yearsmortgagehousing;4.mortgageregistrationformalitiesarecompleted.(D)pledge1.b