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东师《基础会计学(高起专)》2015春第一次在线作业

东师《基础会计学(高起专)》2015春第一次在线作业
东师《基础会计学(高起专)》2015春第一次在线作业

东师《基础会计学(高起专)》2015春第一次在线作业

一、单选题(共10 道试题,共30 分。)

V 1. 从金额上看,总分类账户与明细分类账户之间的关系是()。

A. 总分类账户的期初余额=所属各明细分类账户的期初余额之和

B. 总分类账户的本期发生额=全部明细分类账户的本期发生额之和

C. 全部总分类账户的期末余额=明细分类账户的期末余额之和

D. 全部总分类账户的期末余额之和=全部明细分类账户的期末余额之和

满分:3 分

2. 存在着对应关系的账户,称为

A. 联系账户

B. 平衡账户

C. 恒等账户

D. 对应账户

满分:3 分

3. 会计核算应当按规定的处理办法进行,会计指标应当口径一致,以便在不同企业之间进行横向比较,会计核算的这个原则是()A. 一贯性原则

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