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一、单项选择题 每小题1分,共10分(在每小题的四个备选答案中选出一个正确答案,并将其号码写在题干后的括号内) 1.某企业在五月份收到了四月份销售产品的贷款100,000元,但并不能把这100,000元做为五月份的收入,所根据的原则是………………………○ ①客观性原则 ②权责发生制原则 ③有用性原则 ④及时性原则 2.下列各项目中,属于流动资产的是………○ ①机器设备 ②预付帐款 ③专利权 ④开办费 3.下列各项目中,引起权益有关项目之间有增有减的是…………………………………………○ ①用银行存款偿还短期借款
First, the individual multiple-choice questions 1 point for each small question, a total of 10 points (in each of the four questions in the answer to choose a correct answer, and the number written in brackets after the title) 1. An enterprise in May received a loan of $ 100,000 for the sale of products in April, but this amount of $ 100,000 can not be taken as the revenue for May. The principle is based on ............................ ① Objectivity Principle ② Accusation System principle ③ Usefulness principle ④ Timeliness principle 2. Among the following items, belong to current assets ......... ○ ① Machinery and equipment ② Prepayments ③ Patents ④ Start-up costs 3. Among the following items, which cause the related items of interests Increase or decrease is ................................................ ○ ① bank loans to repay short-term loans