Notes: Tianmei's small garden.
This article 20231226 sorted out the newly known 1-20 questions.
01.The accounting objects should be classified according to scientific methods, and then systematically processed, sorted out and summarized, so as to provide all kinds of information required for management, which reflects the [ ] reflected in accounting
a.Continuity.
b.Systematicness.
Answer: B Key Words: Accounting reflects the "systematic".
Shorthand: The system finds the system.
02.Enterprises shall carry out accounting confirmation, measurement and reporting in a timely manner for transactions or events that have already occurred, and shall not advance or postpone them. The quality of accounting information reflected in this is [ ].
a.Correlation.
b.Timeliness.
Answer: B Key Words: Accounting Information Quality Characteristics "Timeliness".
Shorthand: Find it in time.
03.Among the following options, "[is an asset class account.
a.Cost of Principal Operations.
b.Supplies in transit.
Answer: B Key Words: Supplies in transit belong to asset class accounts.
Shorthand: See capital to find capital.
04.The method applied to the continuous, systematic and complete reflection and supervision of the economic activities that have occurred in each unit is [ ].
a.Accounting Analysis Methods.
b.Accounting Methods.
Answer: B Key Words: Accounting Methods (Definition and Interpretation).
Shorthand: Yes, it's a good deal!(If it's wrong, it's not worth it).
05.The documents provided by an enterprise to reflect the financial status of the enterprise on a specific date and the operating results and cash flow of a certain accounting period are called [ ].
a.Income statement.
b.Financial Reporting.
Answer: B Keywords Reading Aid: Financial Reporting (Definition and Interpretation).
Shorthand: Finance looks for finance.
06.Among the following options, "[Belongs to an income account.
a.Investment income.
b.Employee compensation payable.
Answer: A Key Words: Investment income belongs to income accounts.
Shorthand: See Collect and Collect.
07.The reflection function of accounting is objectively embodied in the optimization of accounting information through the accounting information system. This process is embodied in three stages: bookkeeping, accounting and reporting. [It is to record all the economic operations of an accounting entity in the account books using certain procedures and methods.
a.Accounting. b.Settle accounts
Keywords: bookkeeping (definition and interpretation).
Shorthand: Recording bookkeeping.
08.The criterion for determining the income and expenses for the current period is whether the money is actually received or paid is called [ ].
a.Cash basis.
b.Receivables and payables.
Answer: A Key Words: Cash Basis (Definition and Interpretation).
Shorthand: Actual receipt or payment - cash basis.
09.The act of auditors lacking reasonable professional care in their practice, resulting in improper audit reports and causing adverse consequences, is called [ ].
a.Audit risk.
b.Audit negligence.
Answer: B Key Words: Audit Error (Definition and Interpretation).
Shorthand: See the loss and find the loss.
10.Among the following options, the one that is an intangible asset is [ ].
a Inventory. b Patents.
Answer: B Key Words: Intangible assets - patents.
11.In the insurance industry, the insurer's liability is based on the actual loss suffered by the insured and is limited to the insured amount of the subject matter of the insurance
a Principle of compensation.
b Proximate cause principle.
Answer: A key words to read: based on the actual loss + limited to the amount insured - the principle of compensation.
12.Compulsory insurance refers to the insurance that the state stipulates by laws, decrees or regulations that certain objects must insure. This type of insurance arises on the basis of legal effect, not from the contractual act between the policyholder and the insurer. 【
a Correct. b False.
Answer: A Key Words: Compulsory insurance - arising according to legal effect (not arising from contractual acts).
13.Fixed value insurance refers to the insurance that the amount of property insurance is determined by a fixed value agreed upon by the insured and the insurer. During the validity period of the insurance, if all losses occur, compensation must be made according to [ ].
a Agreed amount insured.
b Sum insured multiplied by loss ratio (proportion).
Answer: A Key Words: Fixed Value Insurance - Mutual Agreement - (If Insurance) Compensation according to the agreed insurance amount.
14.Based on probability theory and mathematical statistics, the applied mathematics discipline that analyzes economic activity** is called [ ] which originated from the calculation of premiums in life insurance and plays a pivotal role in insurance, investment, financial regulation, social security and other areas related to risk management.
a Actuarial science.
b Statistics.
Answer: A Key Words: Actuarial Science (Definition and Interpretation) (Computing - Actuarial Science).
15.Under the existing normal social production conditions, under the average level of labor proficiency and intensity of society, the labor time required to produce a certain unit of product is called [ ], which determines the amount of value of the commodity.
a.Socially necessary working hours.
b.Individual working hours.
Answer: A Key Words: Reading aid:
Shorthand: Society seeks society.
16.The quick ratio is the ratio of the company's liquid assets to its current liabilities, which is used to measure the ability of the company's current assets to be immediately realized to repay the current liabilities. 【
a Correct. b False.
Answer: A Key Words: Quick Ratio (Definition and Explanation).
17.When the insured suffers a presumed total loss due to the subject matter of insurance (ship or cargo), the act of declaring that he waives the ownership of the subject matter of insurance and demands compensation for all losses is called [ ].
a Insurance commission.
b Subrogation.
Answer: A Key Words: Insurance Mandate (Definition and Interpretation).
Shorthand: total loss ("destroyed") - destroyed - insurance commission (in Cantonese, destruction and commission are homonyms, haha).
18.The subject matter of insurance refers to the property and related interests of the insured object, or the life and body of a person. The subject matter of the insurance must be clearly stated in the insurance contract.
a.That's right. b.Mistake.
Answer: A Key Words: Subject of Insurance (Definition and Interpretation).
19.The total outflow of economic benefits that occur in the daily activities of the enterprise and which will lead to a decrease in the owner's equity and is not related to the distribution of profits to the owners is called [ ].
a Fees. b Liabilities.
Answer: A Key Words: Cost (Definition and Explanation).
Shorthand: (Option combination of liabilities and expenses) if you are not rich--- if you are not "negative", you will "expense" (it will definitely not be "debt", then you can only choose "expense").
20.Cost calculation is the use of a series of special methods to collect and distribute various expenses incurred in the process of enterprise, production and sales according to the beneficiary relationship, so as to determine the total cost and unit cost of each cost calculation object. 【
a Correct. b False.
Answer: A Key Words: Cost Calculation (Definition and Explanation).
Shorthand: Costing --- determining the costing object....