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2020 Junior Accounting "Primary Accounting Practice" Daily Practice (January 9)

点击量: Release time: January 9, 2020 09:54:56 Source: Global Online School Traffic:

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    [Abstract] The preparation of junior accounting professional title preparation has begun in 2020. The editor of Global Online School shared the "2020 Junior Accounting Practice" Primary Accounting Practice "Daily Exercise (January 9). Essential. Prepare elementary accounting practice questions for students every day to help everyone improve the efficiency of preparing for exams, and check in together!

    Editor's Recommendation: 2020 Junior Accounting Title "Primary Accounting Practice" Daily Practice Summary (January)

    Multiple choice

    1. On February 1, 2019, a certain company purchased a batch of raw materials and issued a non-interest bearing commercial acceptance bill with a face value of 116 000 yuan and a term of 3 months. When the company is unable to pay the ticket on May 1, 2019, the following accounting treatment is correct ().

    A: Borrow: notes payable 116 000

    Loans: short-term borrowings 116 000

    B: Borrowing: notes payable 116 000

    Credit: Other payables 116 000

    C: Borrow: notes payable 116 000

    Credit: Accounts payable 116 000

    D: Borrowing: notes payable 116 000

    Credit: advance payment 116 000

    True or False

    2. If the enterprise is unable to pay the commercial draft due, it should debit "Payables Payable" and credit "Short-term Loan" according to its face value. ()

    A: Correct

    B: error

    3. If the purchase materials or labor services are settled by bank draft, they shall be accounted for under the "Payable Notes" account. ()

    A: Correct

    B: error

    See answer on page 2

    2020 Junior Accounting Candidates can prepare for the test with peace of mind. Global Online School provides free SMS reminders for appointment appointments. Service, the printing of the primary accounting admission ticket in some areas has not been announced, as long as we fill it out, we will promptly remind you of the 2020 preliminary accounting admission ticket printing time notice, and enter the basic stage of study after making an appointment.

    ”按钮下载! The above is a daily practice (January 9th) of the junior accounting title of 2020. I will upload the 2020 junior accounting title of "junior accounting practice" test questions for the candidates. Please click the " Free Download " button to download !

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    share to: Edit: Zhao Jing

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