the contents of accounting's reflection and supervision can be summarized as
the following business is not within the scope of accounting
the accounting entity hypothesis stipulates that accounting
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
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
the basis for establishing currency measurement assumptions is
when organizing accounting, the basic premise for accounting is
the following various methods belong to the special methods of accounting
the following business does not belong to the scope of accounting
different accounting installment will have an impact on the total profit
the accounting of all enterprises in china must use rmb as the standard currency for bookkeeping
the accrual system is based on whether the rights and responsibilities have occurred to determine the current income and expenses
all accounting entities should conduct independent accounting
accounting should distinguish between its own economic activities and those of other units
accounting subject and legal person subject are the same concept
the principle of prudence means that in accounting, the assets of the enterprise and the possible losses and expenses should be underestimated
currency measurement is the only accounting measurement unit
the following economic business occurs, and the increase in both assets and equity items is
the following economic activities occur, which will not cause changes in the total of both sides of the accounting equation:
the following economic businesses that cause the simultaneous increase in assets and liabilities are
the following items are static accounting elements
the following items are dynamic accounting elements
the accounting elements reflecting the financial status of the enterprise are
the accounting elements that reflect the business results of the enterprise are
the following statement about the relationship between accounting elements is correct
the following statements about the characteristics of assets are correct
the following belong to the owner's equity
assets = liabilities owner's equity, this accounting equation is balanced at all times.
the occurrence of all economic operations will cause changes in both sides of the accounting equation, but will not destroy the accounting equation
accounts receivable, advance payments, and other receivables are assets
assets are economic resources that companies can measure in currency.
deferred expenses and accrued expenses are all expense elements
the following items that belong to intangible asset is
the useful life of a fixed asset is 5 years. in the case of depreciation calculated by sum-of-the-years’ digits method, the annual depreciation rate of the first year is
the original value of a fixed asset is 250 000 yuan, and the estimated net salvage value is 6 000 yuan. it is estimated that the fixed asset can be used for 8 years. according to the double -declining -balance method , the depreciation that should be extracted in the second year is
the calculation formula of sum- of- the -years’ digits method is
the accounting measurement attribute of fixed assets is
which of the following items are accelerated depreciation methods
fixed assets mainly include
the main basis for enterprises to calculate depreciation of fixed assets include
intangible assets mainly include
the characteristics of intangible asset are
both fixed asset and intangible asset are long-term assets
the feature of up is that the monthly amount of depreciation is equal
the fixed assets that increase in that month are depreciated in that month, and the fixed assets that decrease in that month are not depreciated in that month
ddb method provides for a declining periodic expense over the estimated useful life of the asset
intangible assets usually are amortized by sl method
in the last 2 years, ddb method does not need to change into sl
intangible asset is measured by fair value
which of the following is characteristic of liabilities rather than of equity?
which of the following statements is (are) correct?
identify all statements that are consistent with the concept of present value.
ldentify those trends that are unfavorable from the viewpoint of a bondholder.
which of the following is not a characteristic of the common stock of a large, publicly owned corporation?
the entry to record depreciation expense at the end of an accounting period( ).
a transaction caused a $55,000 decrease in both total assets and total liabilities. this transaction could have been:
water world boat shop purchased a truck for $17 000, making a down payment of $5 000 cash and signing a $5 000 note payable due in 60 days. as a result of this transaction:
which of the following is (are) correct about a company's balance sheet?
the basic functions of accounting are
the following economic business occurs, and the increase in both assets and equity items is
the following economic activities occur, which will not cause changes in the total of both sides of the accounting equation:
which of the following practices contributes to efficient cash management?
a transaction caused a $55,000 decrease in both total assets and total liabilities. this transaction could have been:
which of the following is not a characteristic of the common stock of a large, publicly owned corporation?
which of the following statement is true?
when organizing accounting, the basic premise for accounting is
the following various methods belong to the special methods of accounting
the following items are static accounting elements
the following items are dynamic accounting elements
why does the difference of bank reconciliation show up?
which of the following is account receivable?
which of the following items are accelerated depreciation methods
fixed assets mainly include
which of the following is characteristic of liabilities rather than of equity?
water world boat shop purchased a truck for $17 000, making a down payment of $5 000 cash and signing a $5 000 note payable due in 60 days. as a result of this transaction:
which of the following is (are) correct about a company's balance sheet?
which of the following statements is (are) correct?
identify all statements that are consistent with the concept of present value.
which of the following are methods to estimating the amount of bad debts?
which of the following are characteristics of notes payable?
which of the following are major accounting systems for determining the value of inventory and the cost of goods sold.
the main basis for enterprises to calculate depreciation of fixed assets include
intangible assets mainly include
the accounting of all enterprises in china must use rmb as the standard currency for bookkeeping
all accounting entities should conduct independent accounting
assets = liabilities owner's equity, this accounting equation is balanced at all times.
the occurrence of all economic operations will cause changes in both sides of the accounting equation, but will not destroy the accounting equation
a substitute of checks in all expenditures is petty cash.
accounts receivables is from selling merchandise or services on debit.
both fixed asset and intangible asset are long-term assets
the feature of up is that the monthly amount of depreciation is equal
ddb method provides for a declining periodic expense over the estimated useful life of the asset