1. Multiple-choice questions (choose one correct answer out of the four alternative answers to each question, and score. And fill in the correct answer options in the form below.

1. In the basic premise of accounting, what determines the scope of accounting space is ().

A. Accounting entity B. Continuing operation C. Accounting installment D. Currency measurement

2. The basic function of accounting is ().

A. Accounting and supervision B. Bookkeeping and settlement C. Control and analysis D. Forecast and decision-making

3. The balance of all the assets of the enterprise minus all the liabilities is the enterprise's ().

A. Paid-in capital B. Capital reserve C. Retained income D. Owner's equity

4. () is the basic classification of accounting objects.

A. Accounting elements B. Accounting subjects C. Enterprise economic business content D. Enterprise economic activities

5. The occurrence of a certain economic business may cause an increase in a liability at the same time ().

A. Assets decrease B. Another liability increases

C. Increase in owner's equity D. Decrease in owner's equity

6. The difference between accounting titles and accounts is ().

A. Different changes in recorded assets and equity

B. The results of recording assets and liabilities are different

C. Different economic content reflected

D. Accounts are structured but accounts are unstructured

7. The following items belong to the owner's equity is ().

A. Enterprise plant B. Enterprise's investment in foreign units

C. Borrowing from external entities of the enterprise D. Profit realized by the enterprise

8. The occurrence of the following business

operations will not change the total amount on both sides of the accounting equation is ()

A. Purchase materials and pay with bank deposits B. Use bank deposits to repay the purchase price payable

C. Receive a set of equipment invested by the investor D. Obtain a loan from the bank and deposit it in the bank where the company is opened

9. Among the following options, which belong to the current assets of the enterprise is ().

A. Long-term equity investment B. Fixed assets C. Prepaid accounts D. Intangible assets

10. Under the debit and credit accounting method, the ending balance of asset accounts is generally ().

A. Debit side B. Increase side C. Credit side D. Decrease side

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