《初级会计实务》自测试题一、单项选择题1.下列各项中,不符合资产定义的有( )。A.委托加工物资B.尚待加工的半成品C.受托代销商品D.融资租入的固定资产2.编制银行存款余额调节表时,下列未达账项中,会导致企业银行存款日记账的账面余额大于银行对账单余额的有( )。A.企业开出支票,银行尚未支付B.企业开出银行汇票,对方尚 “Primary Accounting Practice” self-test questions a single multiple choice 1. The following, do not meet the definition of assets (). A. Entrusted processing materials B. Semi-finished products yet to be processed C. Consigned goods D. Fixed assets financed by leasing 2. When preparing reconciliation statement of bank balance, the following non-account items will result in book of corporate bank deposit journal The balance is greater than the bank statement balance (). A. business out of checks, the bank has not yet paid B. business out of the bank draft, the other is still