6．會(huì)計(jì)的基本職能可概括為

A．計(jì)算與分配                                                 B.核算與監(jiān)督

C.反映與核算                                                   D.預(yù)測與決策

7．下列各項(xiàng)中，屬于企業(yè)資產(chǎn)項(xiàng)目的是

A．應(yīng)付賬款                                                    B.應(yīng)付票據(jù) 

C.預(yù)付賬款                                                       D.預(yù)收賬款

8．下列各項(xiàng)費(fèi)用中，屬于轉(zhuǎn)賬攤銷費(fèi)用的是

A．固定資產(chǎn)折舊                                             B.水電費(fèi)

C.預(yù)提短期借款利息                                         D.預(yù)付租金

9．在登記賬簿后，發(fā)現(xiàn)記賬憑證上會(huì)計(jì)科目并無錯(cuò)誤，但所記金額小于應(yīng)記金額，應(yīng)采用

A．紅字更正法                                                 B.補(bǔ)充登記法

C.劃線更正法                                                   D.備抵法

10．資產(chǎn)負(fù)債表提供的主要會(huì)計(jì)信息是

A.企業(yè)的經(jīng)濟(jì)來源                                            B.企業(yè)的債務(wù)責(zé)任

C.企業(yè)的財(cái)務(wù)狀況                                            D.企業(yè)的經(jīng)營成果