题目内容

The following economic activities occur, which will not cause changes in the total of both sides of the accounting equation()

A. Receive accounts receivable and deposit in the bank
B. Obtain loans from the bank and deposit them in the bank
C. Repay accounts payable with bank deposits
D. Receive investment from investors with intangible assets

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The following economic business occurs, and the increase in both assets and equity items is()

A. Requisition of materials used for producing products
B. Payment of wages in cash
C. Monetary funds received by investors
D. Receive the advance payment from the purchaser and deposit it in the bank

The following business does not belong to the scope of accounting()

A. Purchase materials with bank deposits
B. Preparation of financial plan
C. Storage of self-made materials
D. Sign a purchase contract with a foreign company
E. The product is completed, inspected and stored in the warehouse

According to the accrual basis principle, the following items should be included in the income and expenses of the current period()

A. The deposit bank for the sales of this period
B. The sales payment of the previous period was received in this period
C. Futures funds received in advance in this period are deposited into banks
D. Accrued depreciation charges for fixed assets in the current period
E. Pay the next periodical newspaper and magazine fees with bank deposits

The accounting entity hypothesis stipulates that accounting()

A. Time range
B. Spatial range
C. Period expense range
D. Cost range

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