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试题部分(本卷考试时间为150分钟)一、填空题(每空1分,共10分)1.银行余额调节的原因,主要是由于会计记录的错误和月底存在的一些______等两种原因。2.在会计期末,对像预付利息一类的混合帐户,需要编制_______分录。3.若存货的原始成本为(?)46,重置成本为(?)42,市价上限为(?)56,市价的下限为(?)48,选定的存货价值应该是_______。4.在以应收票据向银行贴现时要贷记_______,以反映票据贴现人的或有负债的责任。
Questions (150 minutes in this test) I. Fill in the blanks (1 point for each, total 10 points) 1. Reasons for adjustment of bank balances are mainly due to errors in accounting records and some ______ that existed at the end of the month. Kind of reason. 2. At the end of the accounting period, for mixed accounts such as prepaid interest, _______ entries need to be prepared. 3. If the original cost of the inventory is (?)46, the replacement cost is (?)42, the market cap is (?)56, the market price is (?)48, and the selected inventory value is _______. 4. To credit _______ when discounting bills receivable from the bank to reflect the liability of the bill discounter’s contingent liabilities.