Accounting True False Questions. Each fiscal year can be divided into semi annual, quarterly and mon

Hello, Accountant Zheng Diantong Online School This question:

No problem. To register for classes, it is highly recommended to choose an online school, especially suitable for office workers, who can learn anytime and anywhere, make full use of fragmented time, one-on-one, and the teacher will tutor when answering questions, while although there are many face-to-face classes, the good and the bad are uneven, if you are unlucky, the registration fee will be wasted. I still have to hurry, I race with the bus, I don't understand, I pass, I can't keep up with every step, and the teacher leaves after class.

Accounting Lao Zheng Yitong Online School, Accounting Qualification Certificate (Accounting Certificate, Accounting Certificate) 448 yuan counseling package passed, here the requirements are strict, words must be done, actions must be fruitful:

First, three rounds of review, simulation software is provided. In the first round, a comprehensive and accurate understanding of the basic knowledge is provided, and the practice questions that are relatively basic and can especially test the accuracy of comprehension are provided, if it is stable at 80%, it is not a big problem to pass the test; In the second round, we will do questions like crazy, provide the same examination system as the examination mode, and adapt to and be familiar with the examination environment; In the third round, set aside a week to prepare for the exam.

Second, take one step at a time, steadily and steadily. It is recommended to read ** first, read the book again, and then do chapter exercises. It is required that the accuracy rate of each chapter practice is not up to 80%, and it is not allowed to study the next chapter, one step at a time.

Third, the whole process of Q&A counseling: voice, one pair.

1. Tutoring, answering questions and answers.

Fourth, supervise the whole process of learning. Discuss the study plan with the teacher and strictly implement it. It is planned that each chapter will start and end on the day of the month, allowing for fine-tuning according to the actual situation.

Students are required to report their learning and the accuracy of chapter practice every day. Reporting method: where the plan goes, where it actually goes, whether it is fast or slow compared to the plan.

The accuracy of the chapter needs to be reported in screenshots. If you don't report, you should criticize harshly and show no mercy.

Fifth, it was broken and crumpled, and it was easy to understand the teaching. Because it is so easy to understand, the students call the teacher the accounting translator (the translation of accounting terminology into a language that everyone can understand). **You can send it to you to see and rate it yourself.

Wrong.

Analysis: Accounting interim refers to the reporting period that is shorter than a full accounting year, generally referring to monthly, quarterly, and semi-annual.

Interim refers to a reporting period that is shorter than a full fiscal year. Interim financial report refers to the financial report prepared on the basis of the interim period.

Brief introduction. The financial statements provided by the company in the interim report should at least include a balance sheet and an income statement, and the financial statements in the interim report can be either simplified financial statements or full financial statements. A simplified balance sheet should include, at a minimum, the following:

1) current assets;

2) long-term investment;

3) Net fixed assets;

4) Construction in progress;

5) intangible assets and other assets;

6) Total assets.

The counting year is the same as the Gregorian calendar year:

The first quarter is the month.

The second quarter is the month.

Q3 month.

Q4 month.

The monthly statement is referred to as the monthly report, which is prepared once a month, including the balance sheet and income statement; Quarterly statements are referred to as quarterly reports, which are prepared quarterly, including balance sheet and income statement; The semi-annual report is referred to as the semi-annual report, which is prepared once a year on June 30, including the balance sheet and income statement, but there are certain differences in some indicators with the monthly report and the quarterly report; The annual statement is referred to as the annual report, which is prepared once a year, including the balance sheet, income statement and cash flow statement, which requires a complete and comprehensive reflection of the financial situation, operating results and cash flow of the enterprise. Accounting statements are the main part of the financial report of the enterprise, and it is the main means for the enterprise to transmit accounting information to the outside world, and the accounting statement is prepared regularly according to the daily accounting data. A summary written file that comprehensively reflects the financial status of an enterprise on a specific date and the operating results and cash flow of an accounting period.

It is the main part of the financial report of the enterprise and the main means for the enterprise to transmit accounting information to the outside world. The current accounting statement is a systematic report file prepared by the accountants of the enterprise according to the accounting records of a certain period (such as month, quarter, year) and in accordance with the established format and type. With the expansion of business activities, the users of accounting statements have an increasing demand for accounting information, and the information provided by only a few accounting statements can no longer meet or directly meet their needs, so it is necessary to provide information through notes and explanations other than the statements.

There are four quarters in a year, and each quarter has (3) months, of which there are 92 days in the third quarter and the fourth quarter.

There are four quarters of the year, each of which has four months, and the second quarter is April, May, and June.

There are 12 months in a year and 4 quarters of which spring is the month, summer is the month, autumn is the month, and winter is the month to February of the following year.

The year is divided into four quarters, the first quarter: 123 months, the second quarter: 456 months, the third quarter: 789 months, and the fourth quarter: 101112 months.

1.Popular method: The so-called "quarter" is to divide the year into four equal parts, in the order of spring, summer, autumn and winter.

A year can be divided into four quarters, each of which lasts 3 months. Q1: January March, Q2:

April to June, Q3: July to September, Q4: October to December.

2.Chinese Division: And in fact, the strict division should be:

By the latitude of China), the first quarter: 3 May (spring), the second quarter: 6 August (summer), the third quarter:

9 November (autumn), 4th quarter: 12 February (winter).

3.The foreign name of the quarter: quarter

Four quarters a year.

The month is the first quarter.

4。The second quarter of the stool month.

The month is the third quarter.

The month is the fourth quarter.

Four quarters, the second quarter is April, May and June. Month.

Wrong sail socks silver].

Test Center] Accounting Year Regulations.

Analysis] The "Regulations on Financial Accounting Reports of Enterprises" stipulates that the accounting period is divided into annual, semi-annual, quarterly and monthly, so as to meet the needs of the unit's operation and management and investors for accounting information.

The financial accounting report of the enterprise register macro is divided into annual, semi-annual, quarterly and monthly financial and accounting reports ().

a.The hail is accurate.

b.Mistake. Correct Answer: True.

Answer] :d each unit shall settle the account within the specified time limit according to the nuclear slag license, and shall not be advanced or delayed. Semi-annual, quarterly, and monthly accounts are the last day of each half-year, quarterly, and monthly account of the Gregorian calendar year, respectively. Liang chose D.

Balance sheet and income statement.

A balance sheet represents the main accounting statements of a company's financial position (i.e., the status of assets, liabilities, and owners' equity) at a certain date (usually at the end of each accounting period).

IntroductionBalance sheet analysis is to combine quantitative and qualitative analysis to comprehensively analyze the impact of various factors on assets and liabilities, so that the readers of the balance sheet can obtain the necessary information. The analysis of changes in the balance sheet accounts for the current period has been completed by the statement of changes in financial position, which focuses on the comparison of a number of calculated relative ratios or relative indicators.

1. Quarterly and monthly financial accounting reports belong to "interim financial reports". Accounting Standards for Business Enterprises No. 32 - Medium.

Article 3 of the "Interim Financial Report" stipulates that the interim financial report shall at least include a balance sheet, an income statement, a cash flow statement and notes.

2. The interim balance sheet, income statement and cash flow statement should be complete statements.

In accordance with the provisions of the Accounting Standards for Business Enterprises, the statements are comparable with each other, and this standard is formulated in accordance with the Accounting Standards for Business Enterprises - Basic Standards.

Article 2 Financial statements are a structural expression of an enterprise's financial status, operating results, and cash flow. At a minimum, the financial statements should include the following components:

a) Balance Sheet;

b) Income statement;

c) Cash Flow Statement;

4) Statement of changes in owners' equity (or shareholders' equity, the same below);

5) Notes. At a minimum, the interim financial report should include a balance sheet, income statement, cash flow statement and notes. The quarters and balances you are asking about are interim financial reports, so they should include a balance sheet, income statement, cash flow statement, and notes.

1. Quarterly and monthly financial accounting reports belong to "interim financial reports". Article 3 of the Accounting Standards for Business Enterprises No. 32 - Interim Financial Report stipulates that the interim financial report shall include at least a balance sheet, an income statement, a cash flow statement and notes.

2. The interim balance sheet, income statement and cash flow statement should be complete statements.

The accounting school focuses on financial and accounting training, and makes you an accounting master in 30 days!

Accounting year refers to the time interval divided into annual accounting units. Each fiscal year can also be divided into semi-annual, quarterly, and monthly periods according to the Gregorian calendar date.

This question should be correct, and if the answer is incorrect, it is also the reason for the precursor question "according to the Gregorian calendar date".

Yes, semi-annual, quarterly, monthly are the division of the accounting "interim", not the accounting year.

A year is an annual, and there is no question of continuing to divide it.

Wrong. Semi-annual, quarterly, and monthly are the divisions of the accounting "mid-term", not the accounting year.

An annual is an annual.

This one is wrong. In addition to the accounting year, China's accounting periods include: monthly, quarterly, and semi-annual. The reporting period of less than one full fiscal year is called the interim accounting period.

False The Accounting Law stipulates that the accounting year begins on January 1 and ends on December 31 of the Gregorian calendar.