推荐回答（2个）
仅供参考：
11.下列内容构成材料采购成本的有（ ）。
A.材料的买价 B.采购费用
12.制造企业的主要经济业务包括（ ）。
A.资金筹集业务 B.生产准备业务 C.产品生产业务 D.产品销售业务 E.财务成果业务
13.下列项目属于资产类项目的有（ ）。
A.应收账款 C.固定资产 D.银行存款
14.下列经济业务会引起资金总额发生变化的有（ ）。
A.以银行存款向投资人支付利润
C. 收回某单位前欠货款存入银行
15.企业有收入的增加，可能会引起（ ）。
A.资产增加 D.负债减少 E.利润增加
16.账户的贷方应记录的内容 有（ ）。
A.资产减少 B.负债增加 E.费用转出
17.会计科目按反映会计信息详细程度不同，可以分为（ ）。
D.总分类科目 E.明细分类科目
18.按“有借必有贷，借贷必相等”的记账规则记账，会计期末，所有账户登记的结果，必然是（ ）。
C.某个账户有借方余额就不可能有贷方余额
D.全部账户借方发生额合计等于全部账户贷方发生额合计
E.全部账户期末借方余额合计等于全部账户贷方余额合计
19.下列项目应直接计入“生产成本”账户的有（ ）。
A.产品生产领用材料 C.生产工人的工资
20.生产过程核算的主要内容包括：（ ）。
A.生产费用的发生与归集 B.生产费用的分配 C.产品生产成本的计算
21.下列项目应计入管理费用的是（ ）。
A.行政管理人员的工资 C.厂部办公楼的折旧费
22.下列账户与“本年利润”账户借方可能存在对应关系的有（ ）。
B.营业费用 C.所得税 D.利润分配
11.AB12ABCDE 13ACD14ACD15ADE16AE17DE18CDE19AC20ABC21AC22BCD
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