Two, multiple choice questions

1. The company's short-term liabilities are 5 million yuan, long-term liabilities are 3 million yuan, owners' equity is 4 million yuan, non-current assets are 7 million yuan, and the company's current assets are.

A, 5 million yuan B, 12 million yuan C, 7 million yuan D, 3 million yuan

2. It can provide the company's total debt and its structure on a certain date, indicating how much assets or labor the company will need to pay off the debt in the future and the time of repayment.

A, balance sheet B, income statement C, cash flow statement D, profit distribution statement

3. Among the following items, what should not be recognized as intangible assets is.

A, land use rights B, patent rights C, trademark rights D, goodwill

4. Which of the following statements about preferred shares is incorrect is.

A. The issuance of preferred shares can replenish corporate capital. B. The issuance of preferred shares can reduce the debt ratio

C. Preferred stock dividends are derived from pre-tax profits, which can be deducted from income tax. D. Preferred stock voting rights are restricted

5. The following business processing does not conform to the accrual basis.

A. The advance payment is included in the current months income. B. The unpaid interest payable is included in the current periods expenses

C. The unpaid wages payable are included in the expenses of the current period. D. Sales and payment have not been collected, and the increase in current income is still confirmed

6. The following are not the advantages of the historical cost pricing principle.

A, true B, reliable C, verifiable D, strong correlation

7. According to the provisions of the accrual system, what should be recorded as the current month's expense is.

A. Loan interest paid for the previous month B. Loan interest not paid for this month

C. Prepaid rent for the second half of the year D. Prepaid rent for the next period