【判断题】【消耗次数:1】
设置和登记账簿是编制财务报表的基础,是连接会计凭证与财务报表的中间环节。(  )
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相关题目
【判断题】 (判断)中期财务报表是指以中期为基础编制的,所以季度财务报表也是中期财务报表。( )
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② 
【判断题】 我国企业会计循环的过程主要有分析经济交易、编制记账凭证、登记账簿、期末账项调整、对账、结账、编制财务报表。
①  正确
②  错误
【单选题】 财务报表编制的依据是( )。
①  原始凭证
②  记账凭证
③  汇总记录凭证
④  账簿
【单选题】 财务报表编制的依据是( )。
①  原始凭证
②  记账凭证
③  汇总记录凭证
④  账簿
【单选题】 企业编制财务报表的列报基础是( )。
①  历史成本
②  持续经营
③  重要性原则
④  权责发生制原则
【判断题】 上年度编制合并财务报表的,中期期末应当编制合并财务报表。(  )
① 
② 
【判断题】 财务报表包括会计报表和报表附注。(  )
① 
② 
【简答题】 个别财务报表由各单个企业自行编制,合并财务报表由[填空]编制。
【多选题】 注册会计师财务报表审计目标对财务报表的( )发表审计意见。
①  合法性
②  公允性
③  重大错报风险
④  重要性水平
【多选题】 管理层对编制财务报表的责任具体包括( )。
①  选择适用的会计准则和相关会计制度
②  选择和运用恰当的会计政策
③  根据企业的具体情况,作出合理的会计估计
④  健全与财务报表编制相关的内部控制
随机题目
【单选题】 The History of Tom Jones, a Foundling written by Henry Fielding is a/an __________
①  Essay
②  Novel
③  Prose
④  Poem
【单选题】 The essence of Renaissance, the most significant intellectual movement, was_____.
①  Geographical exploration
②  Religious reformation
③  Publishing and translation
④  Humanism
【单选题】 In which of the following works can you find the proper names Lilliput, Brobdingnag, Houyhnhnm and Yahoo”?
①  The Pilgrim’s Progress
②  The FarrieQueene
③  Gulliver’s Travels
④  The School of Scandal
【单选题】 The epic Paradise Lost is based on the stories from _______.
①  The New Testament
②  The Old Testament
③  The Ancient Greek Myths
④  The Ancient Roman Myths
【单选题】 Shakespeare’s greatest tragedies are the following works except ____.
①  Hamlet
②  King Lear
③  Romeo and Juliet
④  Othello
【单选题】 Which of the following is NOT true about The Canterbury Tales?
①  It is written in the form of a dream.
②  Chaucer chose a pilgrimage as the framework for the stories.
③  It is written for the greater part in heroic couplet.
④  “The General Prologue” introduces the pilgrims, the time and occasion of the pilgrimage.
【单选题】 Beowulf, the oldest great long poem ever written in English, is composed in a form of____.
①  epics
②  lyrics
③  folk songs
④  sagas
【单选题】 What meaning is referred to if we say the meaning of “dog” is friendship and loyalty?
①  denotative meaning
②  connotative meaning
③  literal meaning
④  labeled meaning.
【单选题】 What does it mean to know a word?
①  know its pronunciation and stress
②  know its spelling and grammatical properties
③  know its meaning and know when and how to use it
④  all of the above.
【单选题】 Which of the following statement is not true about vocabulary?
①  a vocabulary item can be more than one word
②  Vocabulary can not be taught. It must be learned by the individuals
③  Words are best learned in context
④  An English-English dictionary is an important aid for students.