推荐回答（1个）
1．下列各项中，属于会计核算方法的有（ ABD ）。
A．设置账户 B．复式记账 C．货币计量 D．财产清查
2．反映企业财务状况的会计要素有（ABD ）。
A．资产 B．负债 C．利润 D．所有者权益
3．某一般纳税企业购入原材料一批，价款110 000元，增值税进项税额18 700元，材料验收入库，以银行存款支付73 700元，其余暂欠，则用借贷记账法记账应作的记录有（ABCD ）。
A．“原材料”账户借方110 000元 B．“应交税费”账户借方18 700元
C．“银行存款”账户贷方73 700元 D．“应付账款”账户贷方55 000元
4．构成会计分录必不可少的要素有（ABD ）。
A．会计科目 B．记账符号 C．记账日期 D．应记金额
5．下列账户中，属于损益类账户的有（ ABCD ）。
A．本年利润 B．所得税费用 C．投资收益 D．营业外支出
6．限额领料单属于（AD ）。
A．原始凭证 B．汇总凭证 C．一次凭证 D．累计凭证
7．对账的具体内容包括（ABCD ）。
A．账证核对 B．账账核对 C．账表核对 D．账实核对
8．下列属于未达账项的有（ AB ）。
A．企业已收，银行未收 B．企业已付，银行未付
C．企业未收，银行已收 D．企业未付，银行未付
9．财务报表的编制要求包括（ABCD ）。
A．数字真实 B．内容完整 C．相关可比 D．适度谨慎
10．下列项目中，影响营业利润的有（BCD ）。
A．所得税费用 B．公允价值变动损益 C．投资收益 D．销售费用
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