Multiple-choice questions (choose a correct answer out of the four alternative answers for each sub-question.

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