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一、填空题(每空1分,共10分)1、商品货币关系的一定程度发展,___的建立和______的需要,是现代会计产生的基础和基本条件。2、会计的职能,指会计固有的功能。简单的说,会计的职能就是___和___。3、会计准则是会计核算工作的规范,它主要是就___的具体会计处理作出规定,以___企业的会计核算,保证会计信息的质量。4、复式记帐的基本内容包括___、___、制定记帐规则和试算平衡方法等。5、流动资产最大的特点就是它一次性参加___,其价值一次性___中去。二、判断题(每题2分,共20分。下列各题正确的在括号内划√,不正确的划×)1、资产是企业拥有或者控制的能以货币计量的经济资源,
First, fill in the blank (1 point for each blank, a total of 10 points) 1, a certain degree of development of commodity currency relations, the establishment of ___ and ______ needs, is the basis of modern accounting and basic conditions. 2, accounting functions, accounting for the inherent functions of accounting. Put simply, accounting functions are ___ and ___. 3, accounting standards is accounting norms work, it is mainly on the specific accounting ___ make provisions to ___ business accounting to ensure the quality of accounting information. 4, the basic content of double entry, including ___, ___, the development of billing rules and trial balance method. 5, the biggest feature of current assets is that it is a one-time participation ___, its value one-time ___ go. Second, the judge questions (each question 2 points, a total of 20. The following questions correctly in the brackets marked √, incorrect programming ×) 1, the assets are owned or controlled by the enterprise in monetary terms of economic resources,