Longmen Account: Fu Shan, a native of Yangqu, Shanxi Province in the late Ming and early Qing Dynasties, designed a simple and clear bookkeeping method for Shanxi Bank, which was suitable for private business.

In order to strengthen financial management, the Song Dynasty created a "four-column table", that is, when submitting accounts, governments at all levels should prepare lists according to the "four-column table".

Four-foot account, also known as Tiandi account, Tiandi account and sales account, is a mature double-entry bookkeeping method formed in the process of modern accounting development in China, which is the highest embodiment of China bookkeeping method before the Republic of China.

With the development of market economy, the double-entry bookkeeping method has gradually evolved from the single-entry bookkeeping method. At present, all state-owned enterprises and institutions in China adopt double-entry bookkeeping.

2.A

The new accounting standards for business enterprises promulgated in China stipulate that enterprises should generally adopt historical cost when measuring accounting elements. Where replacement cost, net realizable value, present value and fair value are used for measurement, it shall ensure that the determined amount of accounting elements can be obtained and measured reliably.

Multiple choice questions: ABCD. The object of accounting is simply the economic business expressed in money, which is the content of accounting and supervision. So choose everything related to money.

Judge:

1. Wrong. In the Eastern Han Dynasty, the status of the accounting system gradually declined, and it had to be replaced by the audit system of the household department. Especially since the mid-Eastern Han Dynasty, the power of consorts and the accounting system have become the means for corrupt officials to practice favoritism and malpractice. Even Emperor Gaozu Xuan Di thought that "account books are just words". By the end of the Eastern Han Dynasty, the accounting system had been in name only.

2. That's right.

3. That's right.

Accounting object: refers to the economic activities that can be measured in money in the process of social reproduction.

4. That's right.

This is the rule of accounting words. National autonomous areas can use a national language commonly used locally at the same time. Foreign-invested enterprises and foreign enterprises can use a foreign language at the same time.

5. That's right.

Its independence is manifested in its economic independence. It is necessary not only to clearly define the relationship between accounting entities, but also to separate the financial activities of accounting entities from those of enterprises and individual employees. Its essence is that an accounting entity must have economic business, independently available funds and independent accounting to make up for expenses; Its unity is manifested in that the accounting subject is a whole, and the production and business activities and financial problems of an accounting subject should be reflected and dealt with from the accounting subject.

6. no.

The assumption of going concern means that the production and operation activities of the enterprise will continue according to the established goals and will not face bankruptcy and liquidation in the foreseeable future. That is, it is not applicable in bankruptcy liquidation, and it is not applicable in bankruptcy liquidation.