企业会计招聘笔试试题及答案含外企英文试题
外企英语笔试题及答案
外企英语笔试题及答案一、选择题（每题2分，共20分）1. Which of the following is NOT a reason for a company to go global?A) To increase market share.B) To reduce production costs.C) To avoid competition.D) To improve brand recognition.答案：C2. The term "outsourcing" refers to:A) Hiring foreign workers.B) Purchasing services or products from an external provider.C) Selling products to foreign markets.D) Investing in foreign companies.答案：B3. What is the meaning of "synergy" in the context of business?A) The combined effect is greater than the sum of its parts.B) The process of merging two companies.C) The act of competing against another company.D) The strategy of reducing costs by eliminating redundancies. 答案：A4. In business, "due diligence" usually refers to:A) The process of paying close attention to details.B) The legal obligation to be honest in business dealings.C) The investigation of a potential investment or acquisition.D) The requirement to have a certain level of education.答案：C5. Which of the following is an example of a non-tangible asset?A) Land.B) Machinery.C) Trademark.D) Inventory.答案：C6. What does "B2B" stand for in business?A) Business to Business.B) Business to Consumer.C) Business to Government.D) Business to Retailer.答案：A7. If a company is "vertically integrated," it means that:A) It owns all the stages of the supply chain.B) It specializes in one particular product line.C) It operates in multiple industries.D) It is heavily reliant on external suppliers.答案：A8. The acronym "ROI" stands for:A) Return on Investment.B) Risk of Investment.C) Rate of Interest.D) Revenue of Investment.答案：A9. A "franchise" is a type of business arrangement where:A) A company sells its products to another company.B) A company licenses its business model to another entity.C) A company acquires another company.D) A company merges with another company.答案：B10. What is "SWOT analysis"?A) A method for evaluating a company's strengths, weaknesses, opportunities, and threats.B) A type of financial statement.C) A way to measure customer satisfaction.D) A tool for predicting market trends.答案：A二、填空题（每题1分，共10分）1. The process of a company expanding its business to foreign countries is known as ______.答案：internationalization2. When a company's stock price rises above its initialoffering price, it is said to be ______.答案：above the market3. A ______ is a document that outlines the business's goals, strategies, and plans for achieving those goals.答案：business plan4. The term "blue-chip" refers to stocks that are consideredto be ______.答案：highly stable and reliable5. In finance, "leverage" refers to the use of borrowed money to ______.答案：increase potential returns6. The ______ is the process of identifying, analyzing, and mitigating potential risks.答案：risk management7. A ______ is a financial instrument that represents ownership in a company.答案：share8. The ______ is the highest level of management in a company, responsible for setting overall direction and strategy.答案：board of directors9. A ______ is a type of investment that is not easily converted to cash.答案：illiquid asset10. The ______ is the process of identifying and analyzing the needs and problems of potential customers and creating products or services to meet those needs.答案：market research三、简答题（每题5分，共30分）1. What are the benefits of a company engaging in international trade?答案：The benefits of international trade for a company include access to new markets, economies of scale, diversification of risk, and the ability to source raw materials and labor at lower costs.2. Explain the concept of "corporate social responsibility" (CSR).答案：Corporate social responsibility (CSR) refers to a company's commitment to manage its impact on the environment, consumers, employees, communities, stakeholders, and all other parts of society. It involves a company's efforts to improve society by engaging in ethical practices, community development, and environmental sustainability.3. What is the difference between a "sole proprietorship" anda "partnership"?答案：A sole proprietorship is a type of business owned by one person who has complete control and unlimited liability for the business's debts. A partnership is a business owned by two or more people who share the profits, management, and legal responsibilities of the business。
会计岗位招聘笔试题及解答(某世界500强集团)2025年
2025年招聘会计岗位笔试题及解答(某世界500强集团)(答案在后面)一、单项选择题（本大题有10小题，每小题2分，共20分）1.下列关于记账方法的描述中，哪一项是不正确的？A. 记账方法包括单式记账法和复式记账法。
B. 复式记账法可以提高会计核算的准确性与效率。
C. 凭证式记账是将各种原始凭证作为记账依据的方法。
D. 采用同一种记账方法不需要及时调整账目以反映真实财务状况。
2.下列关于资产负债表描述中，哪一项是不准确的？A. 资产负债表是反映企业财务状况的主要报表之一。
B. 资产负债表反映企业的资产、负债和所有者权益。
C. 资产负债表根据现金流入流出情况编制而成。
D. 资产与负债在资产负债表中的关系是资产等于负债加上所有者权益。
3.在下列各项中，哪一项是会计职业道德的核心内容？A. 诚信经营B. 提高技能C. 廉洁自律D. 服务群众4.在下列各项中，哪一项不属于财务报表编制的基本要求？A. 相关可比B. 清晰明了C. 全面完整D. 可靠性5.下列关于会计信息质量要求的说法中，哪一项不是正确的？A. 确认性和及时性B. 准确性C. 可理解性D. 无偏见6.在会计期间结束后，如果需要对财务报告进行重大更正，通常应当采用的披露方式是：A. 会计政策变更B. 前期差错更正C. 会计估计变更D. 权益工具发行7、下列哪一项不属于会计准则的基本原则？A、应计原则B、历史成本原则C、计量不变原则D、持续经营原则8、债务会计分为两类，分别为：A、应付账款和预收账款B、递延税负与应付税款C、短期借款与长期借款D、投资与融资9、下列账务处理中不正确的是（）。
A、购入办公用品，月份终了，转账记入“管理费用”科目借方B、公司某员工出差归来报销差旅费用，多余暂由公司垫付的，转账记入“其他应收款”科目借方C、连续挂账一年的往来款项，经批准核销，转账记入“营业外支出”科目借方D、委托联营单位销售商品，联营单位已经在销货单上签字但在收到货款之前，本企业应该先确认商品的销售收入 10、材料按计划成本进行日常核算，若采用实际成本核算期末应调整为按计划成本进行核算。
外贸会计应聘试题及答案
外贸会计应聘试题及答案一、选择题（每题2分，共20分）1. 外贸会计的主要工作内容是什么？A. 财务报表的编制B. 税务筹划与申报C. 外汇管理与结算D. 内部成本控制答案：C2. 以下哪项不是外贸会计需要关注的国际会计准则？A. IFRSB. GAAPC. IASD. PRC GAAP答案：B3. 外贸企业在进行外汇交易时，应如何处理汇率变动的风险？A. 忽略不计B. 通过外汇衍生工具进行风险对冲C. 仅在汇率有利时进行交易D. 以上都不是答案：B4. 外贸会计在编制财务报表时，以下哪项不是必须遵循的原则？A. 真实性B. 合法性C. 及时性D. 随意性答案：D5. 外贸企业在进行出口业务时，需要关注哪些税收政策？A. 增值税B. 企业所得税C. 关税D. 所有以上选项答案：D二、判断题（每题1分，共10分）1. 外贸会计在进行成本核算时，只需要考虑直接成本。
（错误）2. 外贸企业在进行国际结算时，通常使用信用证作为支付方式。
（正确）3. 外贸会计在处理外币交易时，可以自行选择汇率进行折算。
（错误）4. 外贸会计需要定期对企业的外汇风险进行评估。
（正确）5. 外贸企业在进口商品时，需要缴纳增值税和关税。
（正确）三、简答题（每题5分，共20分）1. 简述外贸会计在进行外币交易时的会计处理流程。
答案：外贸会计在进行外币交易时，首先需要确定交易日的汇率，然后按照该汇率将外币金额折算成本币。
在交易日和结算日之间，需要对汇率变动进行跟踪，并在结算时调整汇率差异。
最后，将外币交易的损益计入当期损益。
2. 外贸会计在编制财务报表时，应如何处理外币资产和负债？答案：外贸会计在编制财务报表时，需要将外币资产和负债按照报告日的汇率折算成本币。
对于外币资产，如果汇率上升，会产生汇兑收益；对于外币负债，如果汇率上升，则会产生汇兑损失。
这些汇兑损益需要计入当期损益。
四、案例分析题（每题15分，共30分）1. 某外贸公司在2023年1月1日以1美元兑6.5元人民币的汇率购买了100万美元，用于支付进口商品。
会计试题英语答案及解析
会计试题英语答案及解析1. Question: What is the purpose of the balance sheet in accounting?Answer: The balance sheet serves as a snapshot of a company's financial position at a specific point in time, showing its assets, liabilities, and equity. It is used to assess the solvency and liquidity of a business.Analysis: The balance sheet is crucial for stakeholders as it provides insights into the company's ability to meetshort-term and long-term obligations. Assets represent whatthe company owns, liabilities represent what the company owes, and equity represents the net worth of the company.2. Question: Explain the difference between revenue andprofit.Answer: Revenue is the total amount of money a company receives from its business activities, without any expenses deducted. Profit, on the other hand, is the amount of money remaining after all expenses have been deducted from the revenue.Analysis: Understanding the distinction between revenueand profit is important for evaluating a company's financial health. While revenue indicates the total income, profit reflects the company's operational efficiency andprofitability.3. Question: What is the accounting equation?Answer: The accounting equation is Assets = Liabilities + Owner's Equity. It represents the fundamental relationship between a company's assets, liabilities, and equity.Analysis: The accounting equation is the foundation of double-entry bookkeeping, ensuring that every transaction is recorded twice, once as a debit and once as a credit, maintaining the balance of the equation.4. Question: Define the term "depreciation" in accounting.Answer: Depreciation is the systematic allocation of the cost of a tangible asset over its useful life, reflecting the consumption of the asset's economic benefits.Analysis: Depreciation is used to match the expense of using an asset with the revenue it generates over its useful life, adhering to the matching principle in accounting.5. Question: What is the purpose of adjusting entries in accounting?Answer: Adjusting entries are made at the end of an accounting period to ensure that the financial statements accurately reflect the company's financial position and performance. They bring the accounts up to date and correct any errors or omissions.Analysis: Adjusting entries are crucial for maintaining the integrity of financial statements. They ensure that revenues and expenses are recognized in the correct accounting period, in accordance with the accrual basis ofaccounting.6. Question: Explain the concept of "cash flow" in accounting. Answer: Cash flow refers to the inflow and outflow of cash in a business over a period of time. It is a measure of the liquidity of a business and its ability to generate cash.Analysis: Cash flow is vital for assessing a company's financial health and its ability to pay debts, invest in new projects, and pay dividends. It is different from profit, asit considers the actual movement of cash rather than the accounting recognition of revenues and expenses.7. Question: What is the purpose of an income statement?Answer: An income statement, also known as a profit andloss statement, reports a company's financial performanceover a specific period of time. It shows the revenues, expenses, and net income of the business.Analysis: The income statement is essential for evaluating a company's profitability and operational efficiency. It provides information on how much profit a company has madeand where that profit came from.8. Question: Define "inventory" in accounting.Answer: Inventory is a current asset account in accounting that represents the goods available for sale in the ordinary course of business.Analysis: Inventory management is critical for businessesas it affects cost of goods sold, valuation, and the accuracyof financial statements. Proper inventory accounting ensures that the cost of goods sold is accurately matched with the revenue they generate.9. Question: What is the purpose of a statement of cash flows? Answer: The statement of cash flows provides information about a company's cash inflows and outflows during a period.It categorizes these cash flows into operating, investing,and financing activities.Analysis: The statement of cash flows is important for understanding the liquidity and solvency of a business. It helps stakeholders to see where the cash is coming from and how it is being used, which is crucial for making informed financial decisions.10. Question: Explain the concept of "cost-volume-profit (CVP) analysis."Answer: Cost-volume-profit (CVP) analysis is a financial tool used to determine the relationship between costs, sales volume, and profit. It helps in understanding how changes in sales volume affect the company's profitability.Analysis: CVP analysis is essential for making pricing decisions, setting sales targets, and evaluating the impactof cost changes on profitability. It is a valuable tool for budgeting and financial planning。
外企财务英语试题及答案
外企财务英语试题及答案一、选择题（每题2分，共20分）1. Which of the following is NOT a financial statement?A. Balance SheetB. Income StatementC. Cash Flow StatementD. Organizational Chart2. What does the term "EBIT" stand for in financial terms?A. Earnings Before Interest and TaxesB. Economic Benefits to InvestorsC. Equity Before Interest and TaxesD. Earnings Before Income Tax3. The process of forecasting a company's future financial performance is known as:A. Financial AnalysisB. Financial PlanningC. Financial ReportingD. Financial Review4. What is the primary purpose of a budget in a business?A. To track expensesB. To project future financial performanceC. To increase salesD. To reduce costs5. Which of the following is a type of long-term liability?A. Accounts PayableB. Notes PayableC. Bonds PayableD. Sales Tax Payable6. The term "ROI" refers to:A. Risk of InvestmentB. Return on InvestmentC. Revenue of InvestmentD. Rate of Interest7. What does "GAAP" stand for?A. General Accounting and Auditing PrinciplesB. Globally Accepted Accounting PracticesC. Generally Accepted Accounting PrinciplesD. Government Accounting and Auditing Procedures8. A company's "working capital" is calculated by:A. Current Assets - Current LiabilitiesB. Total Assets - Total LiabilitiesC. Fixed Assets - Current LiabilitiesD. Current Liabilities / Current Assets9. Which of the following is a non-cash expense?A. RentB. UtilitiesC. DepreciationD. Salaries10. The financial statement that shows the changes in a company's equity over a period of time is:A. Balance SheetB. Income StatementC. Statement of Cash FlowsD. Statement of Retained Earnings二、填空题（每题1分，共10分）11. The __________ is a document that provides a snapshot ofa company's financial condition at a specific point in time.12. __________ is the process of allocating resources to achieve the company's goals.13. A __________ is a financial statement that shows the sources and uses of cash during a specific period.14. __________ are short-term obligations that a company must pay within one year.15. The __________ is the difference between the cost of an asset and its depreciation.16. __________ is the amount of money that a company expects to receive for the sale of goods or services that have been delivered but not yet paid for by customers.17. __________ is the process of evaluating the financial performance of a company.18. __________ are the costs associated with the production of goods or services that have not yet been sold.19. __________ is the process of recording financial transactions in a company's accounting records.20. The __________ is a document that shows the company's net income and expenses over a specific period.三、简答题（每题5分，共30分）21. Explain the difference between "Operating Leverage" and "Financial Leverage."22. Describe the purpose of a "Statement of Changes in Equity."23. What is the role of "Debt Financing" in a company's capital structure?24. Discuss the importance of "Internal Controls" infinancial management.四、计算题（每题5分，共20分）25. Given the following data for a company:- Sales = $500,000- Cost of Goods Sold = $300,000- Operating Expenses = $80,000- Depreciation = $20,000- Interest Expense = $10,000- Taxes = 30% of EBITCalculate the company's EBIT and Net Income.26. If a company has Current Assets of $120,000 and Current Liabilities of $60,000, calculate the company's Working Capital.27. A company has a Return on Investment (ROI) of 15%. If the initial investment was $100,000, calculate the amount of the return.五、论述题（共20分）28. Discuss the role of "Financial Forecasting" in strategic business planning and provide examples of how it can be used to make informed business decisions.答案：一、选择题1. D2. A3. B4. B5. C6. B7. C8. A9. C10. D二、填空题11. Balance Sheet12. Budgeting13. Cash Flow Statement14. Current Liabilities15. Book Value16. Accounts Receivable17. Financial Analysis18.。
会计专业英文笔试题及答案
会计专业英文笔试题及答案一、选择题（每题2分，共20分）1. What is the primary purpose of financial statements?A. To provide information for decision-makingB. To promote the company's imageC. To comply with tax regulationsD. To attract investors答案：A2. Which of the following is not a fundamental accounting principle?A. Going concernB. Historical costC. Accrual basis of accountingD. Cash basis of accounting答案：D3. The matching principle is used to:A. Match expenses with the revenues they generateB. Match assets with the liabilities they generateC. Match revenues with the assets they generateD. Match liabilities with the expenses they generate答案：A4. What is the formula for calculating return on investment (ROI)?A. ROI = Net Income / Total AssetsB. ROI = (Net Income / Sales) * 100C. ROI = (Return on Sales + Return on Assets) / 2D. ROI = (Net Income / Average Investment) * 100答案：D5. Which of the following is not a type of depreciation method?A. Straight-lineB. Double-declining balanceC. Units of productionD. FIFO (First-In, First-Out)答案：D二、简答题（每题5分，共30分）6. Define "Double-Entry Accounting" and explain its importance in maintaining the integrity of financial records.答案：Double-entry accounting is a system of accounting where every transaction is recorded twice, once as a debit and once as a credit. This system ensures that the accounting equation remains balanced and helps in maintaining the integrity of financial records by providing a check and balance mechanism to prevent errors and fraud.7. Explain the difference between "Liabilities" and "Equity".答案：Liabilities are obligations of a company to pay cash, provide services, or give up assets to other entities in the future. They represent the company's debts and are a source of funds that the company is obligated to repay. Equity, on the other hand, represents the ownership interest of the shareholders in the company. It is the residual interest in the assets of the company after deducting liabilities.8. What is the purpose of "Financial Statement Analysis"?答案：The purpose of financial statement analysis is to assess the financial health and performance of a company. It involves evaluating the company's liquidity, profitability, solvency, and efficiency. This analysis helps investors, creditors, and other stakeholders make informed decisions about the company.9. Describe the "Balance Sheet" and its components.答案：The balance sheet is a financial statement that presents the financial position of a company at a specific point in time. It includes assets, liabilities, and equity. Assets are what the company owns, liabilities are what the company owes, and equity is the net worth of the company, calculated as assets minus liabilities.10. What is "Cash Flow Statement" and why is it important?答案：The cash flow statement is a financial statement that provides information about the cash inflows and outflows of a company over a period of time. It is important because it shows the company's ability to generate cash and meet its financial obligations, which is crucial for the survival and growth of the business.三、案例分析题（每题25分，共50分）11. Assume you are a financial analyst for a company. The company has reported the following financial data for the current year:- Sales: $500,000- Cost of Goods Sold: $300,000- Operating Expenses: $100,000- Depreciation: $20,000- Interest Expense: $10,000- Taxes: $30,000Calculate the company's net income.答案：Net Income = Sales - Cost of Goods Sold - Operating Expenses - Depreciation - Interest Expense - TaxesNet Income = $500,000 - $300,000 - $100,000 - $20,000 - $10,000 - $30,000Net Income = $50,00012. A company is considering purchasing a new machine for $100,000. The machine is expected to generate additional annual revenue of $30,000 and will have annual operating costs of $15,000. The machine is expected to last for 5 years and will have no residual value. Calculate the payback period for the machine.答案：Payback Period = Initial Investment / Annual Cash Inflow Annual Cash Inflow = Additional Revenue。
英语会计考试题目及答案
英语会计考试题目及答案一、选择题（每题2分，共20分）1. What is the basic equation of accounting?A. Assets = Liabilities + EquityB. Revenue - Expenses = ProfitC. Depreciation - Amortization = LossD. Cost of Goods Sold + Operating Expenses = Net Income答案：A2. Which of the following is NOT a type of intangible asset?A. TrademarkB. PatentC. CopyrightD. Inventory答案：D3. The process of allocating the cost of a tangible asset over its useful life is known as:A. AmortizationB. DepreciationC. AccrualD. Provision答案：B4. What is the purpose of adjusting entries at the end of anaccounting period?A. To increase the company's profitB. To ensure the financial statements are accurate and up-to-dateC. To reduce the company's tax liabilityD. To prepare for the next accounting period答案：B5. The term "Double Entry Bookkeeping" refers to the practice of:A. Recording transactions twiceB. Recording debits and credits for every transactionC. Keeping two sets of booksD. Using two different accounting software答案：B...二、简答题（每题10分，共30分）1. Explain the difference between "revenue recognition" and "matching principle".答案：Revenue recognition is the process of recognizing income in the accounting records as it is earned, regardless of when payment is received. The matching principle, on the other hand, is an accounting concept that requires expenses to be recognized in the same accounting period as the revenue they helped generate. This ensures that the financial statements reflect the actual performance of the business fora given period.2. What are the main components of a balance sheet?答案：The main components of a balance sheet are assets, liabilities, and equity. Assets represent what the company owns, liabilities represent what the company owes, and equity represents the residual interest in the assets of the entity after deducting liabilities....三、计算题（每题15分，共30分）1. Given the following information for XYZ Corp., calculate the net income for the year ended December 31, 2023:- Sales revenue: $500,000- Cost of goods sold: $300,000- Operating expenses: $100,000- Depreciation expense: $20,000- Interest expense: $10,000答案：Net Income = Sales Revenue - (Cost of Goods Sold + Operating Expenses + Depreciation Expense + Interest Expense) Net Income = $500,000 - ($300,000 + $100,000 + $20,000 + $10,000)Net Income = $500,000 - $440,000Net Income = $60,0002. If a company purchased a machine for $50,000 and expectsit to have a useful life of 5 years with no residual value, calculate the annual depreciation expense using the straight-line method.答案：Annual Depreciation Expense = (Cost of Asset - Residual Value) / Useful LifeAnnual Depreciation Expense = ($50,000 - $0) / 5Annual Depreciation Expense = $10,000...结束语：希望这份英语会计考试题目及答案对您的学习和复习有所帮助。
会计岗位招聘笔试题与参考答案(某世界500强集团)2025年
2025年招聘会计岗位笔试题与参考答案(某世界500强集团)(答案在后面)一、单项选择题（本大题有10小题，每小题2分，共20分）1、以下关于会计职业道德规范的说法，正确的是：A、会计职业道德规范是指会计人员在职业活动中应当遵循的行为准则B、会计职业道德规范是由会计法规强制规定的C、会计职业道德规范是会计人员的个人行为，与公司无关D、会计职业道德规范是对会计人员工作能力的要求2、以下关于复式记账法的说法，错误的是：A、复式记账法是以资产与负债的平衡关系为依据的B、复式记账法要求每一笔经济业务至少在两个或两个以上相互联系的账户中进行记录C、复式记账法可以全面、系统地反映经济业务的全貌D、复式记账法有利于检查会计记录的正确性3、某公司2020年度实现销售收入1000万元，销售成本800万元，销售费用100万元，管理费用50万元，财务费用20万元，利润总额为多少万元？A. 270B. 320C. 150D. 904、以下哪个会计科目属于负债类科目？A. 预收账款B. 管理费用C. 应付工资D. 财务费用5、某公司2019年营业收入为1000万元，营业成本为800万元，销售费用为50万元，管理费用为30万元，财务费用为20万元，所得税费用为10万元。
假设该公司没有其他收入和支出，则该公司2019年的净利润是多少？A、450万元B、470万元C、510万元D、530万元6、下列哪项不属于会计的四大基本职能？A、核算B、监督C、预测D、分析7、某公司2021年度销售收入为1000万元，销售成本为600万元，期间费用为100万元，投资收益为30万元，营业外收入为10万元，营业外支出为5万元。
不考虑其他因素，该公司2021年度的营业利润为：A. 330万元B. 340万元C. 350万元D. 360万元8、根据我国《企业会计准则》，下列哪项不属于企业会计核算的基本假设？A. 持续经营B. 会计主体C. 历史成本计量D. 现金收付制9、某公司2019年度实现营业收入5000万元，营业成本4000万元，期间费用500万元，不考虑其他因素，该公司2019年度的营业利润为：A. 1000万元B. 1500万元C. 2000万元D. 2500万元 10、下列关于增值税的说法，正确的是：A. 增值税是对商品生产环节征收的税种B. 增值税是对商品销售环节征收的税种C. 增值税是对商品生产、销售环节征收的税种D. 增值税是对商品进口环节征收的税种二、多项选择题（本大题有10小题，每小题4分，共40分）1、以下哪些是会计的基本职能？（）A、会计核算B、会计监督C、经济预测D、决策分析2、以下哪些属于会计信息质量要求？（）A、可靠性B、相关性C、可理解性D、可比性3、以下哪些属于会计凭证的基本要素？（）A、凭证名称B、填制日期C、经办人签名D、附件张数E、业务内容4、下列关于会计账簿的描述，正确的是（）A、会计账簿是会计信息的主要载体B、会计账簿应当按照经济业务发生的时间顺序进行登记C、会计账簿的登记必须符合国家统一的会计制度D、会计账簿应当定期进行核对和清理E、会计账簿的登记方法有手工登记和电子登记5、以下哪些费用可以在会计核算中计入当期损益？A. 预付租金B. 一次性购买固定资产的折旧费用C. 管理部门发生的办公费D. 营业外支出6、下列关于会计凭证的说法，正确的是？A. 会计凭证是记录经济业务的书面证明B. 会计凭证分为原始凭证和记账凭证C. 原始凭证必须是纸质的D. 记账凭证是会计人员根据审核无误的原始凭证编制的7、以下哪些会计科目属于资产类科目？（）A. 库存现金B. 长期股权投资C. 预收账款D. 应收账款8、下列关于会计凭证的说法正确的是？（）A. 会计凭证是会计核算的基础B. 会计凭证必须具备真实、合法、完整、清晰的特征C. 会计凭证分为原始凭证和记账凭证D. 会计凭证的编制应当及时、准确9、以下哪些属于会计信息质量的要求？（）A. 可靠性B. 相关性C. 可理解性D. 客观性E. 及时性 10、以下关于会计政策变更的说法，正确的是：（）A. 会计政策变更后，历史数据不需要调整B. 会计政策变更应采用追溯调整法或未来适用法C. 会计政策变更应由公司董事会批准D. 会计政策变更应在财务报表附注中披露E. 会计政策变更不会影响公司净利润三、判断题（本大题有10小题，每小题2分，共20分）1、会计凭证应当根据实际发生的经济业务进行编制，不得为达到特定目的而捏造虚假的经济业务内容。